[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。   BIV]4vl-&  
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acceptance 承兌   \O7,CxD2  
account 賬戶   @@ZcW<Y"  
accountant 會計員   ~Ycz(h'(  
accounting 會計   RA.@(DN&  
accounting system 會計制度   bmT  J  
accounts payable 應付賬款   WxO*{`T!  
accounts receivable 應收賬款   A=h`Z^8\B  
accumulated profits 累積利益   m\
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adjusting entry ?#123;整記錄   z:<(b   
adjustment ?#123;整   YWq[)F@0G  
administration expense 管理費用   ' P-K}Y  
advances 預付   \ 0<e#0-V  
advertising expense 廣告費   |S>nfL{TQe  
agency 代理   to:hMd1T  
agent 代理人   ~xvQ?c?-  
agreement 契約   Txoc  
allotments 分配數   8 LaZ5  
allowance 津貼   ZTt%7K"L  
amalgamation 合併   b[RBp0]x  
amortization 攤銷   ;'J L$=  
amortized cost 應攤成本   a-%^!pN\M  
annuities 年金   O5k's  
applied cost 已分配成本   }[i35f[w  
applied expense 已分配費用   C: e}}8i  
applied manufacturing expense 己分配製造費用   *q8W;WaL  
apportioned charge 攤派費用   WWE?U-o  
appreciation 漲價   /I6?t=?<  
article of association 公司章程   by8d18:it  
assessment 課稅   B8a!"AQ~5  
assets 資產   Aoa0czC~  
attorney fee 律師費   D-,sF8{ i  
audit 審計  
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auditor 審計員   #3/l4`/j  
average 平均數   DB>>U>H-  
average cost 平均成本   Ii[rM/sG  
bad debt 壞賬   {v]>sn;P1  
balance 餘額   |<BTK_R  
balance sheet 資產負債表   =1+I<Ljk  
bank account 銀行賬戶   aty K^*aX  
bank balance 銀行結存   09x
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bank charge 銀行手續費   7g&_`(  
bank deposit 銀行存款   uVisU%p  
bank discount 銀行貼現   V?Nl%M[b  
bank draft 銀行匯票   typ*.j[q  
bank loan 銀行借款   k?xtZ,n{s  
bank overdraft 銀行透支   \uanQ|Nu  
bankers acceptance 銀行承兌   [N7[%iQ%  
bankruptcy 破產   KJpM?:  
bearer 持票人   88G[ XkL$2  
beneficiary 受益人   UdLC]  
bequest 遺產   "_q5\]z\O  
bill 票據   9"V27"s  
bill of exchange 匯票   4>5%SzZT\3  
bill of lading 提單   KCCS7l/  
bills discounted 貼現票據   ?58pkg J  
bills payable 應付票據   r0S7e3xb  
bills receivable 應收票據   qw_qGgbl  
board of directors 董事會   d3n TJX  
bonds 債券   MuO>O9 7  
bonus 紅利   $B$=,^)3  
book value 賬面價值   )Ba^Igb}  
bookkeeper 簿記員   #Q$4EQB  
bookkeeping 簿記   ~:+g+Mf~[  
branch office general ledger 支店往來賬戶   3q1O:b^eo  
broker 經紀人   9qqEr
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brought down 接前   n+!.0d}6  
brought forward 接上頁   (.n" J2qj  
budget 預算   =#+Z KD  
by-product 副產品   Xr
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by-product sales 副產品銷售   #lct"8  
capital 股本   h_CeGl!M}  
capital income 資本收益   wh~~g qi9  
capital outlay 資本支出   gV`
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capital stock 股本   UT^t7MY#O  
capital stock certificate 股票   nh E!Pk  
carried down 移後  
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carried forward 移下頁   ec]ksw6T+  
cash 現金   YJ75dXc&&  
cash account 現金賬戶   } "cb^3  
cash in bank 存銀行現金   @
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cash on delivery 交貨收款   8D+OF 6CM  
cash on hand 庫存現金   F^Q  
cash payment 現金支付   g#70Sg*d  
cash purchase 現購   -Xd/-,zPY  
cash sale 現沽   m,.d< **  
cashier 出?#123;員   k| jCc  
cashiers check 本票   D#k>.)g  
certificate of deposit 存款單折   a7d78 2~  
certificate of indebtedness 借據   %@r
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certified check 保付支票   (p2\H>pTr  
certified public accountant 會計師   PD/~@OsxU  
charges 費用   dmF<J>[  
charge for remittances 匯水手續費   !'[sV^ds  
charter 營業執照   iSsy_ |  
chartered accountant 會計師   }_gq vgI>p  
chattles 動產   b(XhwkGVq  
check 支票   atN`w=6A`  
che stub 支票存根   \<PX'mnO  
closed account 己結清賬戶   U2Ur N?T  
closing 結算   NGxi i$F  
closing entries 結賬紀錄   [J*)r8ys  
closing stock 期末存貨   ".@SQgyb0  
closing the book 結賬   \T[*|"RFZ  
columnar journal 多欄日記賬   
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combination 聯合   riBT5  
commission 佣金   tSOF7N/<  
commodity 商品   | z('yy$  
common stock 普通股   :X$&gsT/,  
company 公司   WQ*$y3%  
compensation 賠償   MK"Yt<e(o  
compound interest 複利   G A7  
consignee 承銷人   ^#Wf  
consignment 寄銷   =ecv
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consignor 寄銷人   Az. Y-O<$\  
consolidated balance sheet 合併資產負債表   m|-O/6~  
consolidated profit and loss account 合併損益表   [&zP$i&  
consolidation 合併   `i.f4]r  
construction cost 營建成本   -iW[cj R`$  
construction revenue 營建收入   x[>A'.m@)  
contract 合同   10 p+e_@  
control account 統制賬戶   A+ f{j  
copyright 版權   d-?~O~qD|!  
corporation 公司   De^is^{  
cost 成本   w1GCjD*y  
cost accounting 成本會計   ;bA9(:?  
cost of labour 勞工成本   Xz5=fj&  
cost of production 生產成本   Z4(2&t^  
cost of manufacture 製造成本   yk#:.5H  
cost of sales 銷貨成本   @RnGK 5  
cost price 成本價格   3Ys|M%N  
credit 貸方   6}|vfw  
credit note 收款通知單   _QErQ ^`  
creditor 債權人   o+tY[UX  
crossed check 橫線支票   rVN|OLh  
current account 往來活期賬戶   ,)QmQ^/  
current asset 流動資產   D'2O#Rj4q  
current liability 流動負債   jf%Ydr}`  
current profit and loss 本期損益   HQE#O4  
debit 借方   P/y-K0u  
debt 債務   F`ihw[ Wn  
debtor 債務人   ~ h:^Q  
deed 契據   >Ek`P
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deferred assets 遞延資產   D{8V^%
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deferred liabilities 遞延負債   qt1#P  
delivery 交貨   lLg23k{'  
delivery expense 送貨費   Z PMEN,Dw  
delivery order 出貨單   j&&^PH9ZY  
demand draft 即期匯票   .*zQ\P  
demand note 即期票據   )kd)v4 #  
demurrage charge 延期費   4,aBNuxWd  
deposit 存款   p,4z;.s$  
deposit slip 存款單   N7M^  
depreciation 折舊   >kB?C!\  
direct cost 直接成本   
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direct labour 直接人工   od|pI5St  
director 董事   O{dx+f  
discount 折扣   m83i6"!H  
discount on purchase 進貨折扣   B;-oa;m:E=  
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