[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。   Gn ~6X-l  
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acceptance 承兌   ihIVUu-M  
account 賬戶   {L/tst#C  
accountant 會計員   |mGFts}0o'  
accounting 會計   6W]9$n\"?  
accounting system 會計制度   .QZaGw=,z  
accounts payable 應付賬款   Wu[&Wv~  
accounts receivable 應收賬款   ms*(9l.hOK  
accumulated profits 累積利益   x{n`^;Y1  
adjusting entry ?#123;整記錄   <{V(.=11  
adjustment ?#123;整   }BZ"S-hZ  
administration expense 管理費用   :,'wVS8"]  
advances 預付   '>cKH$nVC}  
advertising expense 廣告費   ]:Nsf|C0  
agency 代理   .L e?T&_  
agent 代理人   3%E }JU?MM  
agreement 契約   ca7=V/i_a{  
allotments 分配數   Ye2 {f"F  
allowance 津貼   g#Sl
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amalgamation 合併   S|
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amortization 攤銷   [RLN;(0n  
amortized cost 應攤成本   nD`w/0hT<  
annuities 年金   ?[g=F <r  
applied cost 已分配成本   "B3N*R(["  
applied expense 已分配費用   dQV;3^iUY  
applied manufacturing expense 己分配製造費用   }<@b=_>S  
apportioned charge 攤派費用   jbVECi-  
appreciation 漲價   :.Jf0  
article of association 公司章程   j|U#)v/  
assessment 課稅   ts\5uiB<%  
assets 資產   ="Ho%*@6  
attorney fee 律師費   E"qRw_ ~t  
audit 審計  
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auditor 審計員   gtk7)Uh  
average 平均數   D^l%{IG
 
average cost 平均成本   Q=AavKn#  
bad debt 壞賬   'gC_)rK*  
balance 餘額   F`gi_;c  
balance sheet 資產負債表   6-z%633DL  
bank account 銀行賬戶   ^@3sT,M,S  
bank balance 銀行結存   "D63I|O)  
bank charge 銀行手續費   9$cWU_q{  
bank deposit 銀行存款   yeXx',]a  
bank discount 銀行貼現   w80oXXs[#  
bank draft 銀行匯票   nuk*.Su  
bank loan 銀行借款   '*5i)^  
bank overdraft 銀行透支   -I8=T]_D  
bankers acceptance 銀行承兌   tn H2sHby  
bankruptcy 破產   s5CXwM6cx  
bearer 持票人   d:BG#\e]v  
beneficiary 受益人   B8": 2HrW$  
bequest 遺產   (gP)%  
bill 票據   ZCmgs4W!  
bill of exchange 匯票    .E`\MtA  
bill of lading 提單   ~Sj9GxTe  
bills discounted 貼現票據   % tS,}ze  
bills payable 應付票據   w,#>G07D  
bills receivable 應收票據   w>pq+og&  
board of directors 董事會   :r{<zd>;  
bonds 債券   vB.E3r=  
bonus 紅利   d,+Hd2o^X  
book value 賬面價值    gbF+WE  
bookkeeper 簿記員   #|L8tuWW  
bookkeeping 簿記   y
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branch office general ledger 支店往來賬戶   r[|Xy>Zj
 
broker 經紀人   @.$| w>>T  
brought down 接前   */sS`/Lx  
brought forward 接上頁   4Jp:x
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budget 預算   >_[9t  
by-product 副產品   S\:P-&dC  
by-product sales 副產品銷售   EK{Eo 9l  
capital 股本   q!.byrod  
capital income 資本收益   Of*Pw[vD  
capital outlay 資本支出   tXNm$Cq.|  
capital stock 股本   ] eotc2?u  
capital stock certificate 股票   Hx"ob_^'7  
carried down 移後   6wBx;y |  
carried forward 移下頁   RIlwdt  
cash 現金   [w0QZyUn  
cash account 現金賬戶   $ `ov4W  
cash in bank 存銀行現金   O#ai)e_uQk  
cash on delivery 交貨收款   SF7\<
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cash on hand 庫存現金   `, OG7hg  
cash payment 現金支付   Ro\8ZXUQa  
cash purchase 現購   ;&9)I8Us  
cash sale 現沽   5eLtCsHz  
cashier 出?#123;員   LInz<bc<(  
cashiers check 本票   x-$&g*<  
certificate of deposit 存款單折   j'Gt&\4  
certificate of indebtedness 借據   ;O,+2VzP%^  
certified check 保付支票   5x5@t :  
certified public accountant 會計師   Cy JEY-  
charges 費用   s2h@~y   
charge for remittances 匯水手續費   2^r<{0@n  
charter 營業執照   gZN8!#h}B  
chartered accountant 會計師   A 9(

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chattles 動產   ~-ia+A6GIV  
check 支票   SWH2  
che stub 支票存根   }q_<_lQ  
closed account 己結清賬戶   [)H&
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closing 結算   I3aNFa}  
closing entries 結賬紀錄   `95r0t0hh\  
closing stock 期末存貨   p2#)A"  
closing the book 結賬   n`#tKwWHYx  
columnar journal 多欄日記賬   aRj9E}  
combination 聯合   :0Bq^G"ge  
commission 佣金   g2BHHL;`  
commodity 商品   .CL[_;}  
common stock 普通股   bp* ^z,w  
company 公司   BBaQ}{F8>2  
compensation 賠償   <`.X$r*  
compound interest 複利   -)w@f ~Q  
consignee 承銷人   @3) (BpFe  
consignment 寄銷   {:Orn%Q  
consignor 寄銷人   p, h9D_  
consolidated balance sheet 合併資產負債表   O9G[j=U  
consolidated profit and loss account 合併損益表   )B T   
consolidation 合併   SON-Z
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construction cost 營建成本   1ct;A_48  
construction revenue 營建收入   (jnQ -  
contract 合同   d?ex,f.  
control account 統制賬戶   q8FTi^=Kb  
copyright 版權   _tiujP  
corporation 公司   ]s]vZ  
cost 成本   N nRD|A  
cost accounting 成本會計    iJ-23_D  
cost of labour 勞工成本   Tl%`P_J)-S  
cost of production 生產成本   VQ(jpns5  
cost of manufacture 製造成本   :G [|CPm-  
cost of sales 銷貨成本   'KP@W9j  
cost price 成本價格   6@Y_*4$|  
credit 貸方   y<?kzt  
credit note 收款通知單   dz:E?  
creditor 債權人   &TnS4O  
crossed check 橫線支票   u__9Z:+  
current account 往來活期賬戶   ?ME6+Z\  
current asset 流動資產   iIvc43YV%  
current liability 流動負債   s6H]J{1F  
current profit and loss 本期損益   ?h3Y)5xT  
debit 借方   ,g%0`SO  
debt 債務   o1
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debtor 債務人   v]'ztFA  
deed 契據   bk[
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deferred assets 遞延資產   F5LuSy+v  
deferred liabilities 遞延負債   i@C].X  
delivery 交貨   _64A(U  
delivery expense 送貨費   %<)2/|lCd  
delivery order 出貨單   3r<~Q7e  
demand draft 即期匯票   NvD7Krqwa  
demand note 即期票據   $I!XSz"/e  
demurrage charge 延期費   rxVanDb=W  
deposit 存款   Hn7_FOC  
deposit slip 存款單   61,; Uc\T  
depreciation 折舊   tGD6AI1"I  
direct cost 直接成本   |!1Y*|Q%s  
direct labour 直接人工   H7?Vybg~  
director 董事   k|v3.< -  
discount 折扣   j5QuAU8  
discount on purchase 進貨折扣   J &o|QG  
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