[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。   #j-,#P@  
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acceptance 承兌   qsvUJU  
account 賬戶   h| UT/:  
accountant 會計員   k|A!5A2  
accounting 會計   hQL
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accounting system 會計制度   5.?O PK6  
accounts payable 應付賬款   !a~x|pjJ  
accounts receivable 應收賬款   Nr`nL_DQ  
accumulated profits 累積利益   MCh8Q|Yx4  
adjusting entry ?#123;整記錄   =~=/ dq  
adjustment ?#123;整   1r~lh#_8  
administration expense 管理費用   FG#j0#|*  
advances 預付   p~8~EQFj  
advertising expense 廣告費   TdKl`"Iy  
agency 代理  
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agent 代理人   sx]?^KR:  
agreement 契約   ~7 `x9MUc  
allotments 分配數   kl
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allowance 津貼   Z}NAH`V`:+  
amalgamation 合併   c4-&I"z  
amortization 攤銷   J~_p2TZJ\3  
amortized cost 應攤成本   |Y'$+[TE  
annuities 年金   ?>%u[g   
applied cost 已分配成本   xh-[]Jz(
 
applied expense 已分配費用   ='VIbE@qC  
applied manufacturing expense 己分配製造費用   l
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apportioned charge 攤派費用   Ep?a>\  
appreciation 漲價   JA(nDD/;  
article of association 公司章程   oVq@M  
assessment 課稅   izC >-  
assets 資產   rM?D7a{q  
attorney fee 律師費   J
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audit 審計   8fe"#^"sR  
auditor 審計員   pRU6jV 6e)  
average 平均數   vj^UF(X  
average cost 平均成本   VBH[aIW  
bad debt 壞賬   b8]oI"&G  
balance 餘額   ?1N0+OW  
balance sheet 資產負債表   &\"fH+S  
bank account 銀行賬戶   E`?BaCrG~  
bank balance 銀行結存   .R gfP'M  
bank charge 銀行手續費   6~!YEuA  
bank deposit 銀行存款   !8L
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bank discount 銀行貼現   :%>8\q>UX  
bank draft 銀行匯票   9Np0<e3p  
bank loan 銀行借款   RChY+3,L)  
bank overdraft 銀行透支   f%|S>(   
bankers acceptance 銀行承兌   z9'0&G L  
bankruptcy 破產   <
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bearer 持票人   gMGg9U$@  
beneficiary 受益人   BphF+'CM  
bequest 遺產   =TP>Y"  
bill 票據   +.N;h-
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bill of exchange 匯票   6AwnmGL(;;  
bill of lading 提單   #!5Nbe  
bills discounted 貼現票據   Z~c7r n  
bills payable 應付票據   OK)0no=OAK  
bills receivable 應收票據   YSwD#jO0  
board of directors 董事會   b@X@5SJFW  
bonds 債券   }2r08, m  
bonus 紅利   sN g"JQ  
book value 賬面價值   `UI)H*GA8  
bookkeeper 簿記員   9<M$jx)  
bookkeeping 簿記   ho20>vw#  
branch office general ledger 支店往來賬戶   b>7ts_b  
broker 經紀人   19rUvgC{M  
brought down 接前   /,>.${,;u  
brought forward 接上頁   qnS7z%H8   
budget 預算   q#a21~S<  
by-product 副產品   X,N@`  
by-product sales 副產品銷售   0K2[E^.WN  
capital 股本   7
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capital income 資本收益   # R&[+1=9j  
capital outlay 資本支出   {Psj#.qP1  
capital stock 股本   -J30g\  
capital stock certificate 股票   Q|1bF!#(1  
carried down 移後   kC k-  
carried forward 移下頁  
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cash 現金   Yo(B8}?0!  
cash account 現金賬戶   \l2 s^7G_  
cash in bank 存銀行現金   w7D:0SGD  
cash on delivery 交貨收款   8$vH&HdI  
cash on hand 庫存現金   BJE <~"  
cash payment 現金支付   1v4kN -  
cash purchase 現購   mTPj@F>   
cash sale 現沽   cR&xl^BJ  
cashier 出?#123;員   :A'!u r=\  
cashiers check 本票   L C7LO  
certificate of deposit 存款單折   Vj]kJ,j\ y  
certificate of indebtedness 借據   GVM#Xl}w9  
certified check 保付支票   VM,ZEt3Vy  
certified public accountant 會計師   y|d Xxd9  
charges 費用   (=/F=,w   
charge for remittances 匯水手續費   Ueeay^zN  
charter 營業執照   #~+#72+x7  
chartered accountant 會計師   _tk5?9Ykn  
chattles 動產   p~.@8r(  
check 支票   3DHm9n+/:  
che stub 支票存根   k:TfE6JZ  
closed account 己結清賬戶   TUaK:*x*  
closing 結算   $Y`aS^IW  
closing entries 結賬紀錄   "(NHA+s/  
closing stock 期末存貨   jvV8`BQ{  
closing the book 結賬   E5(Y*m!  
columnar journal 多欄日記賬   Wj:QC<5 v  
combination 聯合   )^\='(s  
commission 佣金   8j'*IRj*q  
commodity 商品   ]#$kA9  
common stock 普通股   h9I)<_}R  
company 公司   hNle;&*F  
compensation 賠償   FJLJ;]`7+  
compound interest 複利   FZ9<Q  
consignee 承銷人   'oz= {;  
consignment 寄銷   pPZ/O6  
consignor 寄銷人   o x^lI  
consolidated balance sheet 合併資產負債表   `X='g96C1  
consolidated profit and loss account 合併損益表   `0i3"06l r  
consolidation 合併   Uot-@|l  
construction cost 營建成本   Hl;p>>n  
construction revenue 營建收入   m-89nOls  
contract 合同   k&/)g3(N(  
control account 統制賬戶   'j_H{kQy  
copyright 版權   #Qr4Ke$g[l  
corporation 公司   *d@Hnu"q  
cost 成本   D-GU"^-9  
cost accounting 成本會計   GC[{=]}9U  
cost of labour 勞工成本   b8.%?_?  
cost of production 生產成本   qDM[7q3.  
cost of manufacture 製造成本   C._sgO  
cost of sales 銷貨成本   X~he36-+<  
cost price 成本價格   4w( vR
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credit 貸方   $NT9LtT@K  
credit note 收款通知單   #/Fu*0/)`  
creditor 債權人   38rZ`O*D  
crossed check 橫線支票   HF: T]n,  
current account 往來活期賬戶   io{H$ x(  
current asset 流動資產   5j,qAay9  
current liability 流動負債   b0b9#9x  
current profit and loss 本期損益   kI3zYD^:  
debit 借方   8-a6Q
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debt 債務   4n H91Z9=  
debtor 債務人   !>< %\K  
deed 契據   g/,Bx!'8p  
deferred assets 遞延資產   \( <{)GpBi  
deferred liabilities 遞延負債   9JV 3  
delivery 交貨   0l:pWc  
delivery expense 送貨費   V;-.38py  
delivery order 出貨單   y,?G75wij  
demand draft 即期匯票   )v=G}j^  
demand note 即期票據   b8Rh|"J)
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demurrage charge 延期費   %Z[/U  
deposit 存款   bH/pa#G(  
deposit slip 存款單   YC&jKx.>  
depreciation 折舊   B21AcE  
direct cost 直接成本   r ?nV Sb|[  
direct labour 直接人工   _S2^;n?  
director 董事   C9U{ ^  
discount 折扣   G>,nZ/,A{  
discount on purchase 進貨折扣   $Oe58  
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