[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。   M~
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acceptance 承兌   l7S&s&W @  
account 賬戶   QjFE  
accountant 會計員   tzG.)Uqs  
accounting 會計   aq]bF%7  
accounting system 會計制度   9
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accounts payable 應付賬款   q4KYC!b  
accounts receivable 應收賬款   I~>Ye<g#  
accumulated profits 累積利益   MMyJAGh ^G  
adjusting entry ?#123;整記錄   O.'\GM  
adjustment ?#123;整   iR{*XE   
administration expense 管理費用   w4;1 ('  
advances 預付   'n7Ld6%1  
advertising expense 廣告費   Kfs|KIQ>=  
agency 代理   ^r^) &]  
agent 代理人   2PEA<{u  
agreement 契約   -hP>;~*4  
allotments 分配數   LX;" Mz>  
allowance 津貼   F44KbUH  
amalgamation 合併   JrwR:_+|  
amortization 攤銷   Y2P%0
 
amortized cost 應攤成本   !WQS.&
 
annuities 年金   cp3O$S  
applied cost 已分配成本   Yi#U~ h  
applied expense 已分配費用   oGqbk x  
applied manufacturing expense 己分配製造費用   f VpE&F  
apportioned charge 攤派費用   5c6?$v/  
appreciation 漲價   ,&rHBNS  
article of association 公司章程   zr1A4 %S"  
assessment 課稅   1zJ )x?  
assets 資產   >vc$3%L[$  
attorney fee 律師費   S2"HE`  
audit 審計   Huho|6ohH  
auditor 審計員   vC%8-;8{H  
average 平均數   ])$Rw$`w  
average cost 平均成本   "tg?V  
bad debt 壞賬   T8-,t];i  
balance 餘額   VgcLG ]tE[  
balance sheet 資產負債表   (@;=[ 5+  
bank account 銀行賬戶   _Rm1-,3  
bank balance 銀行結存   ibQN pIz  
bank charge 銀行手續費   5!iBKOl#D  
bank deposit 銀行存款   ]Qh0+!SdG  
bank discount 銀行貼現   <~-cp61z;  
bank draft 銀行匯票   )XoIb[s"  
bank loan 銀行借款   \"?5CHz*  
bank overdraft 銀行透支   +|TFxaVz  
bankers acceptance 銀行承兌   GilmJ2<  
bankruptcy 破產   -)$5[jM]  
bearer 持票人   FR? \H"'x  
beneficiary 受益人   *MZa|Xy  
bequest 遺產   gP:H_nVh  
bill 票據   m}o4Vr;"  
bill of exchange 匯票   5 p! rZ  
bill of lading 提單   KVZ-T1K  
bills discounted 貼現票據   O}mz@-Z  
bills payable 應付票據   [}Pi $at  
bills receivable 應收票據   <t"| wYAa_  
board of directors 董事會   QK@[b3-h1  
bonds 債券   Zsx\GeE%:  
bonus 紅利   }q D0-  
book value 賬面價值   Q,<V)  
bookkeeper 簿記員   !OL[1_-4|K  
bookkeeping 簿記   \9T/%[r#  
branch office general ledger 支店往來賬戶   GR>kxYM%q  
broker 經紀人   w4(g]9^Q  
brought down 接前   "6 \
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brought forward 接上頁   dE]yb|Ld  
budget 預算    mPS27z(  
by-product 副產品   %e%VHHO|  
by-product sales 副產品銷售   s8iB>-dk  
capital 股本   U)iq  
capital income 資本收益   6Dz N.fz  
capital outlay 資本支出   qpXsQim$~  
capital stock 股本   |.Vs
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capital stock certificate 股票   o2e gNTG  
carried down 移後   p^THoF'~T  
carried forward 移下頁   ?$Jj^/luD  
cash 現金   5tQZf'pHfd  
cash account 現金賬戶   Z[?zaQ$  
cash in bank 存銀行現金   w-w ap  
cash on delivery 交貨收款   q>Kzl/~c.P  
cash on hand 庫存現金   Gx/kel[Y}  
cash payment 現金支付   FoB^iA6e  
cash purchase 現購   9HBRWh6  
cash sale 現沽   9A!B|s  
cashier 出?#123;員   <% GfF![v  
cashiers check 本票   l#cG #-  
certificate of deposit 存款單折   6&s" "J)3  
certificate of indebtedness 借據   |cIv&\ x  
certified check 保付支票   } za"rU  
certified public accountant 會計師   9U]j@*QN  
charges 費用   G%5ZG$as  
charge for remittances 匯水手續費   bT bF  
charter 營業執照   -0f,qNF  
chartered accountant 會計師   1yV+~)by3  
chattles 動產   g=L80$1  
check 支票   $ n"*scyI  
che stub 支票存根   q!4eVg*  
closed account 己結清賬戶   gOLN7K-)  
closing 結算   gUHx(Fi[4  
closing entries 結賬紀錄   "^NsbA+  
closing stock 期末存貨   jN T+?2  
closing the book 結賬   ~Y3X*  
columnar journal 多欄日記賬   G;P y%8  
combination 聯合   z[+S
b;  
commission 佣金   Nn='9s9F?}  
commodity 商品   W@FSQ8b>$m  
common stock 普通股   X<mlaXwrA  
company 公司   x
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compensation 賠償   |*n B2  
compound interest 複利   Ci_Qra 6  
consignee 承銷人   ae0t*;~  
consignment 寄銷   o8h`9_  
consignor 寄銷人   @RXkj-,eC#  
consolidated balance sheet 合併資產負債表   9
>9,  
consolidated profit and loss account 合併損益表   ]8/g[Ii  
consolidation 合併   Ld?'X=eQ  
construction cost 營建成本   |qz&d=>  
construction revenue 營建收入   za!8:(  
contract 合同   L%;[tu(*  
control account 統制賬戶   X+kgx!u'y  
copyright 版權   \-8S"  
corporation 公司   ,)M/mG?,  
cost 成本   bYBEh n  
cost accounting 成本會計   (z 9M  
cost of labour 勞工成本   yS1i$[JV  
cost of production 生產成本   i"d&U7Q  
cost of manufacture 製造成本   `!Yd$=*c_&  
cost of sales 銷貨成本   z)Lw\H^/  
cost price 成本價格   u~ 7fK  
credit 貸方   M@+Pq/f:  
credit note 收款通知單   Zygu/M6  
creditor 債權人   7#(0GZN9h%  
crossed check 橫線支票   mx5#K\  
current account 往來活期賬戶   qs!A)H#  
current asset 流動資產   *Gul|Lp$<I  
current liability 流動負債   n zU;Bi^m  
current profit and loss 本期損益   F -Bj  
debit 借方   :!ablO~  
debt 債務   K<q#2G0{  
debtor 債務人   !<>*|a  
deed 契據   |]5`T9K@b#  
deferred assets 遞延資產   N}>[To3  
deferred liabilities 遞延負債   Q^bYx (r5w  
delivery 交貨   4W#DLi
p9  
delivery expense 送貨費   M+*K-zt0  
delivery order 出貨單   CaC \\5wl  
demand draft 即期匯票   >t{-_4Yv?  
demand note 即期票據   {gh<SZsE  
demurrage charge 延期費   ^.9DfA0  
deposit 存款   RM;U
q>l  
deposit slip 存款單   !e:_$$j  
depreciation 折舊   c:aW"U   
direct cost 直接成本   (hEg
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direct labour 直接人工   lffw "  
director 董事   /cT6X]o8  
discount 折扣   z*B?Hw),  
discount on purchase 進貨折扣   C\4d.~C:w3  
  
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