[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*xC}$OOn  
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acceptance 承兌   b<>GF-`w  
account 賬戶   mI
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accountant 會計員   gR}>q4b  
accounting 會計   .
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accounting system 會計制度   Osncl5PD)  
accounts payable 應付賬款   S7]\tw_L)  
accounts receivable 應收賬款   lx$]f)%~  
accumulated profits 累積利益   1$T;u~vg  
adjusting entry ?#123;整記錄   g cDo o2RE  
adjustment ?#123;整   f#mBMd j  
administration expense 管理費用   %Z9&zmO  
advances 預付   X-2rC  
advertising expense 廣告費   dCv@l7hE  
agency 代理   2(M^8Bl  
agent 代理人   |^9+c2  
agreement 契約   F5la:0fb  
allotments 分配數   ap;?[B~Ga  
allowance 津貼   TP7'tb  
amalgamation 合併   IlQNo 1  
amortization 攤銷   DT *'
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amortized cost 應攤成本   U$jw8I'.  
annuities 年金   "zFv?ay  
applied cost 已分配成本   l3kYfq{";"  
applied expense 已分配費用   \ldjW
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applied manufacturing expense 己分配製造費用   pa4,W!t  
apportioned charge 攤派費用   !l
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appreciation 漲價   YuufgPE*H  
article of association 公司章程   aK>5r^7S  
assessment 課稅   XJJdCv^  
assets 資產   z\64Qpfm  
attorney fee 律師費   n[DQ5l
  
audit 審計   4Ufx,]  
auditor 審計員   }*ei
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average 平均數   l{q$[/J~)  
average cost 平均成本   XfY~q~f8  
bad debt 壞賬   }?[
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balance 餘額   0-Z sV3I&  
balance sheet 資產負債表   }xhat,9  
bank account 銀行賬戶   4H XqRFUD  
bank balance 銀行結存   +LBDn"5  
bank charge 銀行手續費   2y6@:VxSh  
bank deposit 銀行存款   &XG k  
bank discount 銀行貼現   DXX(qk)6  
bank draft 銀行匯票   Cwo(%Wc  
bank loan 銀行借款   WZ}je!82  
bank overdraft 銀行透支   "s-e) svB  
bankers acceptance 銀行承兌   dLA'cQId  
bankruptcy 破產   ]MI>"hn  
bearer 持票人   Twqkd8[  
beneficiary 受益人   ;/tZsE{  
bequest 遺產   "V/|RC  
bill 票據   
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bill of exchange 匯票   85;hs  
bill of lading 提單   !
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bills discounted 貼現票據   r(UEPGu|~l  
bills payable 應付票據   n0nf;E  
bills receivable 應收票據   38Rod]\E  
board of directors 董事會   \=n0@1Q=>  
bonds 債券   }mGOEG|F2  
bonus 紅利  
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book value 賬面價值   \Xy]z  
bookkeeper 簿記員   {8L)Fw  
bookkeeping 簿記   D+$k  
branch office general ledger 支店往來賬戶   &!)F0PN:u  
broker 經紀人   "v.]s;g  
brought down 接前   *7`N^e  
brought forward 接上頁   !: e0cV  
budget 預算   !sF! (u7  
by-product 副產品   5Gj?'Wov9  
by-product sales 副產品銷售   ]J=S\  
capital 股本   sU7>q}!  
capital income 資本收益   L,@OOBD  
capital outlay 資本支出   9ICC2%j|  
capital stock 股本   iz|mJUx  
capital stock certificate 股票   &p?Oo^  
carried down 移後   Dq T)%a  
carried forward 移下頁   p(2j7W-/  
cash 現金   .3;bUJ1  
cash account 現金賬戶   |=OO$z;q|  
cash in bank 存銀行現金   mtfyhFk  
cash on delivery 交貨收款   [\9
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cash on hand 庫存現金   7ko7)"N  
cash payment 現金支付   Q:iW k6  
cash purchase 現購   Bx(+uNQ  
cash sale 現沽   o
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cashier 出?#123;員   |pIA9/~Z  
cashiers check 本票   ":,HY)z  
certificate of deposit 存款單折   wu*WA;FnA  
certificate of indebtedness 借據   3t(8uG<rL  
certified check 保付支票   vFfvvRda4x  
certified public accountant 會計師   q.(p.uD  
charges 費用   Pn{yk`6E  
charge for remittances 匯水手續費   !'14mN#A  
charter 營業執照   Fa( }:Ug  
chartered accountant 會計師   Y^)VHE]  
chattles 動產   -t9oL3J  
check 支票   D3^[OHi~a  
che stub 支票存根   #Id.MLHxA_  
closed account 己結清賬戶    FNZB M  
closing 結算   CK e  
closing entries 結賬紀錄   -`e=u<Y9@  
closing stock 期末存貨   fgxsC7P$  
closing the book 結賬   '-#6;_ i<  
columnar journal 多欄日記賬   ;F&wGe  
combination 聯合   %EPqJ(T  
commission 佣金   lwH&4K  
commodity 商品   UT[9ER
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common stock 普通股   6'C!Au  
company 公司   @S~'m;  
compensation 賠償   X.0/F6U  
compound interest 複利   w
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consignee 承銷人   Fqzk/m  
consignment 寄銷   #
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consignor 寄銷人   AK<ZP?0  
consolidated balance sheet 合併資產負債表   4Uz:zB  
consolidated profit and loss account 合併損益表   K*J8(/WkD  
consolidation 合併  
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construction cost 營建成本   ;U<)$ 5  
construction revenue 營建收入   _lQ+J=J$.R  
contract 合同   C!w@Naj  
control account 統制賬戶   ? Di
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copyright 版權   K. G#[  
corporation 公司   3w )
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cost 成本   w8%yX$<  
cost accounting 成本會計   f/)3b`$Wu  
cost of labour 勞工成本   ;hs:wLVa"  
cost of production 生產成本   Fc}wuW  
cost of manufacture 製造成本   6,G^iv6H  
cost of sales 銷貨成本   dh/:H/k kR  
cost price 成本價格   kyJv,!};  
credit 貸方   T GMHo{]  
credit note 收款通知單   eEsEW<su  
creditor 債權人   kt1f2cj  
crossed check 橫線支票   ~E^EF{h   
current account 往來活期賬戶   z>j%-3_1  
current asset 流動資產   z@y* jT  
current liability 流動負債   {(wV>Oc>Jw  
current profit and loss 本期損益   jn\\,n"6  
debit 借方   }sy3M
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debt 債務   B^Ql[m&5+  
debtor 債務人   [ur/`  
deed 契據   -lL*
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deferred assets 遞延資產   9+QLcb  
deferred liabilities 遞延負債   Cu;X {F'H  
delivery 交貨   e;3$7$n Pv  
delivery expense 送貨費   |ry;'[ *  
delivery order 出貨單   ~73"AWlp  
demand draft 即期匯票   #Mbt%m  
demand note 即期票據   4BEVG&Ks  
demurrage charge 延期費   mKp
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deposit 存款   d;#9xD'  
deposit slip 存款單   =X&h5;x'  
depreciation 折舊   XQ(`8Jl&^  
direct cost 直接成本   Rl5}W\&  
direct labour 直接人工   uy\YJ.WMQ  
director 董事   <Mc:Cg8>  
discount 折扣   s*9tWSd  
discount on purchase 進貨折扣   mA^>Y_:  
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