[专业英语]2011年注册会计师考试常见英语单词辅导（三） [复制链接]

      2011年注册会计师考试常见英语单词辅导（三），consolidated profit and loss account 合併損益表。   $Mdbto~<  
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acceptance 承兌   !Tv?%? 2l  
account 賬戶   iV5}U2Vh  
accountant 會計員   wk" l[cH>  
accounting 會計   $aB/ +,  
accounting system 會計制度   *6:v}#b[  
accounts payable 應付賬款   8]S,u:E:N  
accounts receivable 應收賬款   !n|#|.0m  
accumulated profits 累積利益   hT?6sWa  
adjusting entry ?#123;整記錄   ZB
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QABn  
adjustment ?#123;整   ?#d6i$  
administration expense 管理費用   H5~1g6b@  
advances 預付   ToV6l
S"  
advertising expense 廣告費   DW#
Bfo  
agency 代理   r]v&t  
agent 代理人   9/#0
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agreement 契約   ful#Px6m  
allotments 分配數   :*^:T_U  
allowance 津貼   @&;(D!_&  
amalgamation 合併   <"<Mbbp  
amortization 攤銷   UcgG  
amortized cost 應攤成本   9X(Sk%  
annuities 年金   ~e{H#*f&1/  
applied cost 已分配成本   f0vJm  
applied expense 已分配費用   #,G1R7  
applied manufacturing expense 己分配製造費用   l09Fn>wa  
apportioned charge 攤派費用   )B6
# A0  
appreciation 漲價   g6WPPpqus  
article of association 公司章程   <j;]!qFR  
assessment 課稅   ^EF

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assets 資產   hi!`9k  
attorney fee 律師費   Bz?l{4".  
audit 審計   u#1%P5r&X  
auditor 審計員   wzd`l?o,  
average 平均數   e9&+vsRmA  
average cost 平均成本   cph~4wCS[U  
bad debt 壞賬   |XRI
meF'd  
balance 餘額   > )Ioo$B  
balance sheet 資產負債表   wxE?3%.j\  
bank account 銀行賬戶   %,/lqcFo  
bank balance 銀行結存   9e!vA6Fx  
bank charge 銀行手續費   e&0K;yU  
bank deposit 銀行存款   @D)Z{=>{=5  
bank discount 銀行貼現   qe?Qeh(!X  
bank draft 銀行匯票   K1OkZ6kl  
bank loan 銀行借款   ,of]J|  
bank overdraft 銀行透支   61} i5o  
bankers acceptance 銀行承兌   !siWEzw  
bankruptcy 破產   &f-hG3/M  
bearer 持票人   %]!adro~  
beneficiary 受益人   gw^'{b  
bequest 遺產   L;S}s, 2x  
bill 票據   e # 5BPI  
bill of exchange 匯票   k^%2_ H  
bill of lading 提單   {pWBwf>R C  
bills discounted 貼現票據   #jBN?Z#  
bills payable 應付票據   rFey4zzz  
bills receivable 應收票據   NgVR,G|1  
board of directors 董事會   ,X68xk.'  
bonds 債券   Mu{BUtkzG  
bonus 紅利   :'}@Al9=>  
book value 賬面價值   Pz%~ST  
bookkeeper 簿記員   z}+i=cAN  
bookkeeping 簿記   $ KB  
branch office general ledger 支店往來賬戶   %?9Ok  
broker 經紀人   yS!(Ap  
brought down 接前   :HRT 
2I  
brought forward 接上頁   */(I[ p  
budget 預算   0}]SUe^  
by-product 副產品   RF?DtNuq  
by-product sales 副產品銷售   >zs5s
  
capital 股本   e\F}q)_
 
capital income 資本收益   QB&BTT=!  
capital outlay 資本支出   RNWX.g)b  
capital stock 股本   M&KyA  
capital stock certificate 股票   c7K!cfO:{N  
carried down 移後   dz-y}J11  
carried forward 移下頁   j+kC-U;  
cash 現金   };b1ahaG  
cash account 現金賬戶   Qs9OC9X1  
cash in bank 存銀行現金   bMm3F%FFq&  
cash on delivery 交貨收款   booRrTS  
cash on hand 庫存現金   XN;&qR^j  
cash payment 現金支付   wvN
`R  
cash purchase 現購   z)-c#F@%  
cash sale 現沽   <41ZZ0<EwY  
cashier 出?#123;員   `)Ky0&?  
cashiers check 本票   !l 6dg&
 
certificate of deposit 存款單折   z wk.bf>m  
certificate of indebtedness 借據   (dqCa[  
certified check 保付支票   ,DQjDMjrf  
certified public accountant 會計師   V5p0h~PK  
charges 費用   p?# pT}1  
charge for remittances 匯水手續費   _mJG 5(|  
charter 營業執照   T%IK /"N|+  
chartered accountant 會計師   wRv b8F0  
chattles 動產   ,<`)>2 'o  
check 支票   Y@uh[aS!  
che stub 支票存根   :Ht;0|[H  
closed account 己結清賬戶   UzG[:ic%  
closing 結算   eE(b4RCM  
closing entries 結賬紀錄   [X R$F@o  
closing stock 期末存貨   fjG&`m#"  
closing the book 結賬   2g-` ]Vqb  
columnar journal 多欄日記賬   ru9zTZZD  
combination 聯合   h8{(KRa6  
commission 佣金   F<|t\KOW  
commodity 商品   IG ~`i I  
common stock 普通股   M4yI`dr6  
company 公司   nw6pV%  
compensation 賠償   Bc5+ss  
compound interest 複利   vB0RKk}d5  
consignee 承銷人   |~0UM$OB^3  
consignment 寄銷   F3Maqr y  
consignor 寄銷人   WFTvOFj  
consolidated balance sheet 合併資產負債表   l'[A?%L%{  
consolidated profit and loss account 合併損益表   eWs&J24  
consolidation 合併   |nUl\WRd\  
construction cost 營建成本   :-T*gqj|  
construction revenue 營建收入   =r2]uW9  
contract 合同   jgv`>o%<W  
control account 統制賬戶   9=`Wp6Gmn  
copyright 版權   0#_'o ,  
corporation 公司   <0P5 o|  
cost 成本   C[sh,  
cost accounting 成本會計   0RFRbi@n(  
cost of labour 勞工成本   w_tJ7pz8T  
cost of production 生產成本   yx38g ca  
cost of manufacture 製造成本   8' DW#%  
cost of sales 銷貨成本   Mkxi~p%<r  
cost price 成本價格   #W>QY Tp  
credit 貸方   64>krmVIe  
credit note 收款通知單   i1lBto[  
creditor 債權人   Ifc]K?  
crossed check 橫線支票   *ISZlR\#  
current account 往來活期賬戶   GLMm(  
current asset 流動資產   $'rG-g!f\  
current liability 流動負債   NPa\Cg[  
current profit and loss 本期損益   )kXhtjOl|  
debit 借方   o\b-_E5"?  
debt 債務   ia
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debtor 債務人   r!1D*v5&:  
deed 契據   I#F!N 6;  
deferred assets 遞延資產   hj%ye~|~  
deferred liabilities 遞延負債   Pz*_)N}j >  
delivery 交貨   XRx+Dddt;  
delivery expense 送貨費   !>
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delivery order 出貨單    D,v U  
demand draft 即期匯票   bNs4 5hDP  
demand note 即期票據   <7SpEVQ  
demurrage charge 延期費   soA|wk\A  
deposit 存款   nAIo{ F  
deposit slip 存款單   ~}EMk3  
depreciation 折舊   x+8_4>,>Y7  
direct cost 直接成本   yZr M.%V  
direct labour 直接人工   9I27TKy  
director 董事   tGvG  
discount 折扣   3<?   
discount on purchase 進貨折扣   R0ID2:i]F  
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