[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。   ~O]{m,)n  
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acceptance 承兌   G6+6uWvl  
account 賬戶   9%bErMHL  
accountant 會計員   IW-|"5?9'  
accounting 會計   5:C>:pAV  
accounting system 會計制度   @;N(3| n7  
accounts payable 應付賬款   +L@\/= ;G  
accounts receivable 應收賬款   tU *`X(;  
accumulated profits 累積利益   $?dQ^]<,  
adjusting entry ?#123;整記錄   /Gn0|]KI  
adjustment ?#123;整   ).A9>^6?{  
administration expense 管理費用   hljKBx~  
advances 預付   ! h92dH  
advertising expense 廣告費   <0
qhc$M  
agency 代理   ;8^(Z  
agent 代理人    nF<xJs  
agreement 契約   d={o|Mf  
allotments 分配數   3s67)n  
allowance 津貼   ;tF&r1  
amalgamation 合併   *)Cr1d k  
amortization 攤銷   0s\ -iub=d  
amortized cost 應攤成本   UEhFId  
annuities 年金   X$6QQnyR  
applied cost 已分配成本   B2a#:E,6  
applied expense 已分配費用   fre5{=@  
applied manufacturing expense 己分配製造費用   e`q*'u1?  
apportioned charge 攤派費用   *N}$~N  
appreciation 漲價   y7%SHYC p[  
article of association 公司章程   T7Y}v,+-  
assessment 課稅   $G5:/,Q  
assets 資產   _N)&<'lB<  
attorney fee 律師費   `w`F-ke]I  
audit 審計   x+;y0`oL  
auditor 審計員   +l.LwA
 
average 平均數   @65xn)CD{  
average cost 平均成本   ;r&Z?B$  
bad debt 壞賬   29VX-45  
balance 餘額   WiZTE(NM`  
balance sheet 資產負債表   ]f&f_"D  
bank account 銀行賬戶   Nu\<Xr8  
bank balance 銀行結存  
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bank charge 銀行手續費   m7C! }l]9  
bank deposit 銀行存款   |0?v4%g  
bank discount 銀行貼現   72.Msnn  
bank draft 銀行匯票   {?2| rv)  
bank loan 銀行借款   >(wQx05^D  
bank overdraft 銀行透支   3vjOfr`  
bankers acceptance 銀行承兌   ?
Zsh\^k.g  
bankruptcy 破產   SbzJeaZv  
bearer 持票人   '$EyVu
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beneficiary 受益人   xI~AZ:m  
bequest 遺產   aM(#J 7;  
bill 票據   ~PpDrJ; Va  
bill of exchange 匯票   Cb`,N  
bill of lading 提單   #z<#oC5  
bills discounted 貼現票據   mfS}+_ C  
bills payable 應付票據   &[_@f
#  
bills receivable 應收票據   &/ED.K  
board of directors 董事會   yT5OFD|T  
bonds 債券   `w Qs$!a
  
bonus 紅利   O`" ~AY&  
book value 賬面價值   5E1`qof  
bookkeeper 簿記員   iyd$_CJz  
bookkeeping 簿記   *|<~IQg  
branch office general ledger 支店往來賬戶   'bz&m(!  
broker 經紀人   pe2:~}WB  
brought down 接前   gmgri  
brought forward 接上頁   ,UNk]vd  
budget 預算   lX)AbK]nb  
by-product 副產品   u'
Q82l&Y  
by-product sales 副產品銷售    _cj=}!I  
capital 股本   _DT,iF*6  
capital income 資本收益   <hiv8/)?  
capital outlay 資本支出   :]]x^wony~  
capital stock 股本   )KVr2y;RF  
capital stock certificate 股票    -gS9I^  
carried down 移後   Us!ZQ#pP  
carried forward 移下頁   80'@+AD  
cash 現金   ~cfXEjE6  
cash account 現金賬戶   UB~-$\.  
cash in bank 存銀行現金   :KA)4[#;W  
cash on delivery 交貨收款   *Egg*2P;"Q  
cash on hand 庫存現金   5pe) CjE:  
cash payment 現金支付   i*m;kWu,  
cash purchase 現購   V,0$mBYa  
cash sale 現沽   saQs<1  
cashier 出?#123;員   5`+9<8V  
cashiers check 本票  
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certificate of deposit 存款單折   r@q
LG"[\c  
certificate of indebtedness 借據   qe&B$3D|  
certified check 保付支票   Mj6,VD9L  
certified public accountant 會計師   6$=>ckP  
charges 費用   C=@4U}  
charge for remittances 匯水手續費   naH(lz|v  
charter 營業執照   /|i*'6*  
chartered accountant 會計師   2IR
ARZ,3  
chattles 動產   qHdUnW  
check 支票   f!R7v|jP  
che stub 支票存根   Sw,*#98  
closed account 己結清賬戶   .ml\z5  
closing 結算   Skg/iH"(  
closing entries 結賬紀錄   ~%g,Uypi  
closing stock 期末存貨   ;-@ : }/  
closing the book 結賬   T4p}5ew'  
columnar journal 多欄日記賬   X' 5R4j  
combination 聯合   `[(XZhN  
commission 佣金   :{iH(ae;  
commodity 商品   Ky,upU  
common stock 普通股   <I tS_/z  
company 公司   KCw  
compensation 賠償   ]k
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compound interest 複利   N{Z+
 
consignee 承銷人   yq[/9PciA  
consignment 寄銷   f<VK\%M  
consignor 寄銷人   S`zu.8%5  
consolidated balance sheet 合併資產負債表   Ao}<a1 f  
consolidated profit and loss account 合併損益表   #)xlBq4cZ  
consolidation 合併   7x>^ip"7  
construction cost 營建成本  
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construction revenue 營建收入   Fj~suZ`  
contract 合同   tz
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control account 統制賬戶   -d#08\  
copyright 版權   EFh^C.S8  
corporation 公司   1.3dy]vG  
cost 成本   FGHCHSqLq  
cost accounting 成本會計   gDLS)4^w  
cost of labour 勞工成本   JZ`h+fAt  
cost of production 生產成本   @0P4pt;(  
cost of manufacture 製造成本   zQ{bMj<S  
cost of sales 銷貨成本   RH<2f5-sC!  
cost price 成本價格   Uoe;=P@  
credit 貸方   iJ^}{-  
credit note 收款通知單   03v&k  
creditor 債權人   p<L{e~{!7f  
crossed check 橫線支票   E~fb #6  
current account 往來活期賬戶   k89N}MA   
current asset 流動資產   lW-h @  
current liability 流動負債   IAwS39B  
current profit and loss 本期損益   4jTO:aPh_  
debit 借方   W-#DEU 7_  
debt 債務   [O&}Qk  
debtor 債務人   YCltS!k  
deed 契據   RIXeV*ix  
deferred assets 遞延資產   &T0]tzk*,  
deferred liabilities 遞延負債   K=JDl-#!  
delivery 交貨   z=U+FHdh/-  
delivery expense 送貨費   pMHl<HH  
delivery order 出貨單   "q M  
demand draft 即期匯票   e( @</W  
demand note 即期票據   ZM-P  
demurrage charge 延期費   iD|~$<9o  
deposit 存款   u uwJ-  
deposit slip 存款單   T[1iZ  
depreciation 折舊   W g7 eY'FE  
direct cost 直接成本   [.xY>\e
 
direct labour 直接人工   o [V8h@K)  
director 董事   :qbU@)p*  
discount 折扣   /"D,gn1S*  
discount on purchase 進貨折扣   "J+L]IC?AD  
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