[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。   CU$khz"  
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acceptance 承兌   bP,<^zA|X  
account 賬戶   mp|pz%U  
accountant 會計員   kH!Z|Ps?R  
accounting 會計   #XV=
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accounting system 會計制度   yu?5t?vf  
accounts payable 應付賬款   ^S#;  
accounts receivable 應收賬款   :dmE/Tq  
accumulated profits 累積利益   C3A WXO ^  
adjusting entry ?#123;整記錄   B.<SC  
adjustment ?#123;整   ]!UYl  
administration expense 管理費用   A
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advances 預付   yr]ja-Y  
advertising expense 廣告費   WxdQ^#AE  
agency 代理   XLpP*VH3  
agent 代理人   G#iQX`  
agreement 契約   Z1Qz LvWs  
allotments 分配數   w$gvgz  
allowance 津貼   aCQtE,.  
amalgamation 合併   ?0b-fL^^+l  
amortization 攤銷   y48]|%73  
amortized cost 應攤成本   }v(wjD  
annuities 年金   ` ]|X_!J-  
applied cost 已分配成本   pA7-B>Y  
applied expense 已分配費用    a+h$u  
applied manufacturing expense 己分配製造費用   pMF vL  
apportioned charge 攤派費用   ,OZ  
appreciation 漲價    >
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article of association 公司章程   337.' |ZE  
assessment 課稅   FU|brSt  
assets 資產   : }Jx  
attorney fee 律師費   *0WVrM06?  
audit 審計   K2m>D=w  
auditor 審計員   }A9#3Y|F  
average 平均數   DF%d/a{]  
average cost 平均成本   9rB3h`AVF  
bad debt 壞賬   IQQv+af5  
balance 餘額   hW7u#PY  
balance sheet 資產負債表   $+gQnI3w  
bank account 銀行賬戶   Pz]WT1J0  
bank balance 銀行結存   o
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bank charge 銀行手續費   2Gyq40  
bank deposit 銀行存款   NW|B|kc  
bank discount 銀行貼現   T+8Yd(:hX  
bank draft 銀行匯票   1-RY5R}VR  
bank loan 銀行借款   G

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bank overdraft 銀行透支   tZxx#v`  
bankers acceptance 銀行承兌   D{9a'0J  
bankruptcy 破產   s"L&y <?)  
bearer 持票人   7T[~~V^x  
beneficiary 受益人   Y
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bequest 遺產   (qcFGM22U  
bill 票據   0AZ9I!&i  
bill of exchange 匯票   ?7\V)$00(&  
bill of lading 提單   F)P:lvp<r  
bills discounted 貼現票據   /%$Zm^8c  
bills payable 應付票據   bC&A@.g{  
bills receivable 應收票據   Khq\@`RaT  
board of directors 董事會   eSPS3|YYn  
bonds 債券   V:0IB
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bonus 紅利   +in)(a.  
book value 賬面價值   M-WSdG[AJ  
bookkeeper 簿記員   ]aN9mT N  
bookkeeping 簿記   ]&'!0'3`  
branch office general ledger 支店往來賬戶   31n" w;  
broker 經紀人   s5,@=(,  
brought down 接前   Gz`Jzh j  
brought forward 接上頁   O{:{P5  
budget 預算   x;ik   
by-product 副產品   h 'ik3mLH  
by-product sales 副產品銷售   -:}vf?  
capital 股本   l;$F[/3a  
capital income 資本收益   B'/U#>/  
capital outlay 資本支出   P0N/bp2Uy  
capital stock 股本   !G%!zNA S  
capital stock certificate 股票   8 Ku9;V Ek  
carried down 移後   \F _1C=  
carried forward 移下頁   xvGYd,dlK  
cash 現金   zD_5TGM=  
cash account 現金賬戶   +U f w  
cash in bank 存銀行現金   jAQ{
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cash on delivery 交貨收款   3mgvWR  
cash on hand 庫存現金   3G// _f  
cash payment 現金支付   _JH.&8  
cash purchase 現購   Aez2n(yac  
cash sale 現沽    %Z;RY5  
cashier 出?#123;員   ,#a4P`q'iC  
cashiers check 本票   &-/J~b)"  
certificate of deposit 存款單折   )Rr6@o  
certificate of indebtedness 借據   nC:T0OJv  
certified check 保付支票   vbJ<|#|r-  
certified public accountant 會計師   eDd&vf  
charges 費用   Z<U,]iZB  
charge for remittances 匯水手續費   ;QZG
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charter 營業執照   Uo3  
chartered accountant 會計師   ueg%yvO
 
chattles 動產   / fQcrd7h  
check 支票   ~|u;z,\  
che stub 支票存根   GtRpgM  
closed account 己結清賬戶   3qV^RW&  
closing 結算   AFt- V  
closing entries 結賬紀錄   t%@iF U;}  
closing stock 期末存貨   St ;9&A  
closing the book 結賬   {\Pk;M{Y&  
columnar journal 多欄日記賬   ZfM]A)  
combination 聯合   XR aGV~  
commission 佣金   j)ic7b  
commodity 商品   % :G78.  
common stock 普通股   33`bKKO}  
company 公司   a-*sm~u  
compensation 賠償   _0[z xOI  
compound interest 複利   za>%hZf\  
consignee 承銷人   zkt~[-jm}  
consignment 寄銷   Dw=L]i :0v  
consignor 寄銷人   i7RK*{  
consolidated balance sheet 合併資產負債表   n3e,vP? R  
consolidated profit and loss account 合併損益表   &UDbH* !4=  
consolidation 合併   lB}?ey  
construction cost 營建成本   FC 8<D  
construction revenue 營建收入   gd[muR ~  
contract 合同   hn.(pI1  
control account 統制賬戶   mjOxmwo  
copyright 版權   <v ub Q4  
corporation 公司   THl:>s  
cost 成本   II^Rp],>  
cost accounting 成本會計   MdX4Rp'  
cost of labour 勞工成本   ErN[maix#  
cost of production 生產成本   5REH`-  
cost of manufacture 製造成本   `&I6=,YLp  
cost of sales 銷貨成本   I/'>M DB!  
cost price 成本價格   +s}!+I8P  
credit 貸方   mq{Z Q'  
credit note 收款通知單   s=$xnc}mf  
creditor 債權人   *Y1s4FXu2  
crossed check 橫線支票    7]@M  
current account 往來活期賬戶   8y<mHJ[B  
current asset 流動資產   padV|hF3(e  
current liability 流動負債   QeY+i
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current profit and loss 本期損益   Gb2|e.z  
debit 借方   aT/2rMKPF  
debt 債務   ?23J(;)s  
debtor 債務人   yO-2.2h  
deed 契據   VK4UhN2  
deferred assets 遞延資產   0MT?}D&TL  
deferred liabilities 遞延負債   i~GW  
delivery 交貨   :WH{wm|  
delivery expense 送貨費   lC*xyOK   
delivery order 出貨單   }?b\/l<  
demand draft 即期匯票   uA`e  
demand note 即期票據   nUY)LnI  
demurrage charge 延期費   E;yr46  
deposit 存款   ,!SbH  
deposit slip 存款單   [YQtX_;w  
depreciation 折舊   Z=hn}QY.(  
direct cost 直接成本   !d0$cF):  
direct labour 直接人工   e?\Od} Hbw  
director 董事   i Q3wi  
discount 折扣   9[t-W:3c7  
discount on purchase 進貨折扣   4o''C |ND  
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