[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。   Kzd`|+?'`M  
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acceptance 承兌   Aa;s.:?  
account 賬戶   H21\6 GY  
accountant 會計員   +T@a/(Gl  
accounting 會計   n/3g x4.g  
accounting system 會計制度   gB?~!J?  
accounts payable 應付賬款   n|oAfJUk,  
accounts receivable 應收賬款   2W=( {e)$  
accumulated profits 累積利益   p
8q9:Tz  
adjusting entry ?#123;整記錄   kFG>Km(y}  
adjustment ?#123;整   *0,?QS-a  
administration expense 管理費用   i-EFq@xl  
advances 預付   ~4~-^ t  
advertising expense 廣告費   )A4WK+yD$z  
agency 代理   >Rbgg1^]5  
agent 代理人   ( |1 $zF+  
agreement 契約   \ l+RX*  
allotments 分配數   sy Yg, G[  
allowance 津貼   LyB$~wZx~@  
amalgamation 合併   [k9aY$baT^  
amortization 攤銷   rwlV\BU
  
amortized cost 應攤成本   X]Emz"   
annuities 年金   :fr2K  
applied cost 已分配成本   `1NxS35u  
applied expense 已分配費用   ,J
f)A/_  
applied manufacturing expense 己分配製造費用   6SMGXy*]^  
apportioned charge 攤派費用   }Vpr7_  
appreciation 漲價   u|=G#y;3  
article of association 公司章程   Oifu ?f<r  
assessment 課稅   /AR;O4X+  
assets 資產   KsGSs9  
attorney fee 律師費   22|f!la8n  
audit 審計   OjCT*qyU<  
auditor 審計員   b\%=mN
 
average 平均數   g]V}azLr  
average cost 平均成本   HB$*xS1  
bad debt 壞賬   A`7uw|uO$  
balance 餘額   W9?Yzl  
balance sheet 資產負債表   QK\QvU2y  
bank account 銀行賬戶   Lrr^ob
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bank balance 銀行結存   #(jozl_8  
bank charge 銀行手續費   aho;HM$hjP  
bank deposit 銀行存款   '?5=j1  
bank discount 銀行貼現   w.cQ|_  
bank draft 銀行匯票   'f<0&Ci8  
bank loan 銀行借款   9jiZtwRpk  
bank overdraft 銀行透支   :YB:)wV,P  
bankers acceptance 銀行承兌   _VR Sdr5  
bankruptcy 破產   ]do0{I%\eq  
bearer 持票人   B7TA:K   
beneficiary 受益人   _
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bequest 遺產   I<.3"F1}  
bill 票據   *&B*/HAN  
bill of exchange 匯票   w?.0r6j  
bill of lading 提單   !>/U6
h,_  
bills discounted 貼現票據   $6:j3ZTXrt  
bills payable 應付票據   ASAz<H$  
bills receivable 應收票據   K$Y!d"D  
board of directors 董事會   '=x  
bonds 債券   KMznl=LF  
bonus 紅利   e(BF=gesgp  
book value 賬面價值   2"nd(+QH  
bookkeeper 簿記員   _{,e-_hYM  
bookkeeping 簿記   Tn/ 3`j {  
branch office general ledger 支店往來賬戶   4D[W;4/p  
broker 經紀人   +J$[RxQ#  
brought down 接前   3bpbk  
brought forward 接上頁   !O)Ruwy  
budget 預算   :n>m">4  
by-product 副產品   r M'snW)  
by-product sales 副產品銷售   GS~jNZx  
capital 股本   DI9x]CR  
capital income 資本收益   1bd(JL  
capital outlay 資本支出   Te2XQU2,F  
capital stock 股本   VbK| VON[  
capital stock certificate 股票   ^o|igyS9  
carried down 移後   aD3'gc,l  
carried forward 移下頁   Bfaj4i;_  
cash 現金   w*Sl  
cash account 現金賬戶   ]m(Uv8/6  
cash in bank 存銀行現金   x!MYIaZ7  
cash on delivery 交貨收款   6sceymq  
cash on hand 庫存現金   6=N!()s  
cash payment 現金支付   )M3}6^s]  
cash purchase 現購   #h=pU/R  
cash sale 現沽   qmmQHS  
cashier 出?#123;員   L#huTKX}  
cashiers check 本票   78M%[7Cq<i  
certificate of deposit 存款單折   _*iy *:(o  
certificate of indebtedness 借據   ohEIr2  
certified check 保付支票   7Eb |AR  
certified public accountant 會計師   pW4O[v`  
charges 費用   #*;G8yV  
charge for remittances 匯水手續費   D[jPz0  
charter 營業執照   ,:[\h\5m  
chartered accountant 會計師   q,;8Ka )  
chattles 動產   (1%O;D.*?{  
check 支票   w-{a>ZU0  
che stub 支票存根   &VPfI  
closed account 己結清賬戶   #(pY~\  
closing 結算   C"SG':  
closing entries 結賬紀錄   9U]3B)h%m  
closing stock 期末存貨   ]v2%hX  
closing the book 結賬   cnw?3/J  
columnar journal 多欄日記賬   x*'2%3C~  
combination 聯合   Mi^/`1  
commission 佣金   +HDfEo T  
commodity 商品   t,w'w_C  
common stock 普通股   _ASyGmO{  
company 公司   y.>1r7  
compensation 賠償   %+pF4f8]  
compound interest 複利   %2@O,uCo@  
consignee 承銷人   Z Jgy!)1n  
consignment 寄銷   to9X2^  
consignor 寄銷人   tUGnp'r  
consolidated balance sheet 合併資產負債表   Q]1s*P  
consolidated profit and loss account 合併損益表   Cl>|*h+m  
consolidation 合併   q2+`a;_
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construction cost 營建成本   sgLw,WZ:  
construction revenue 營建收入   `g}po%k  
contract 合同   ptQCqQ1_d  
control account 統制賬戶   #fVk;]u`[3  
copyright 版權   9P1!<6mN\  
corporation 公司   zhZ!!b^6<  
cost 成本   H|%'$oWp  
cost accounting 成本會計   .;J6)h  
cost of labour 勞工成本   B;64(Vsa8  
cost of production 生產成本   zI7iZ"2a  
cost of manufacture 製造成本   j
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cost of sales 銷貨成本   gmUX 2x(  
cost price 成本價格   g0-~%A,  
credit 貸方   <SKz
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credit note 收款通知單   ?B32,AS@  
creditor 債權人   *<ILSZ  
crossed check 橫線支票   [QDM_n  
current account 往來活期賬戶   "}Oj N\  
current asset 流動資產   9,jFQb(),  
current liability 流動負債   o_C]O"  
current profit and loss 本期損益   Y3.^a5o  
debit 借方  
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debt 債務   oiRrpS\T.  
debtor 債務人   jPIOBEIG  
deed 契據   !d Z:Ih.[{  
deferred assets 遞延資產   ZH)thd9^b  
deferred liabilities 遞延負債   = #T3p9  
delivery 交貨   >&[q`i{  
delivery expense 送貨費   (zml704dI)  
delivery order 出貨單   nN%Zed2O@6  
demand draft 即期匯票   FY9nVnIoI  
demand note 即期票據   sl_f+h0  
demurrage charge 延期費   X?aj0# Q  
deposit 存款   w6  
deposit slip 存款單   cU_:l.b  
depreciation 折舊   aZ'(ar:  
direct cost 直接成本   LV8{c!"  
direct labour 直接人工   Gp0yRT.  
director 董事   0bfJD'^9RP  
discount 折扣   %~I%*=o[  
discount on purchase 進貨折扣   KY+BXGW*  
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