[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。   $1F9TfA  
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acceptance 承兌   G{9y`;  
account 賬戶   t `oP;  
accountant 會計員   bjZ?WZr  
accounting 會計   2
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accounting system 會計制度   -u(#V#}OV?  
accounts payable 應付賬款   sP#5l @  
accounts receivable 應收賬款   [ CY=  
accumulated profits 累積利益   
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adjusting entry ?#123;整記錄   )XWL'':bF  
adjustment ?#123;整   >3/<goXk7  
administration expense 管理費用   :/0 8}!_:  
advances 預付   S45jY=)z  
advertising expense 廣告費   G5Nub9_*X  
agency 代理   %1<|.Dmd  
agent 代理人   hi%>&i*  
agreement 契約   L!RLw4   
allotments 分配數   6\
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allowance 津貼   a7ty&[\  
amalgamation 合併   "|H0 X#  
amortization 攤銷   }0o0"J-$  
amortized cost 應攤成本   TOs|f8ay  
annuities 年金    d p].FS  
applied cost 已分配成本   GOjri  
applied expense 已分配費用   ^[6AOz+L  
applied manufacturing expense 己分配製造費用   OmW|\d PU  
apportioned charge 攤派費用   c|XnPqo;f  
appreciation 漲價   :\Dm=Q\  
article of association 公司章程   uu:BN0  
assessment 課稅   u=5^xpI<D
 
assets 資產   DuaOi1Gw  
attorney fee 律師費   @r<w|x}  
audit 審計   bk|>a=o3  
auditor 審計員   <_}u5E)7(  
average 平均數   lEJTd3dMi  
average cost 平均成本   YI/vt2  
bad debt 壞賬   "Y6f.rB  
balance 餘額   [Fe5a  
balance sheet 資產負債表   wiZK-#\x  
bank account 銀行賬戶   ]#;JPO#*  
bank balance 銀行結存   o_S8fHqjt  
bank charge 銀行手續費   W/+0gh7`,(  
bank deposit 銀行存款  
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bank discount 銀行貼現   :7maN^  
bank draft 銀行匯票   5E]I  
bank loan 銀行借款   S; >_9  
bank overdraft 銀行透支   is,_r(
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bankers acceptance 銀行承兌   3:r;(IaX  
bankruptcy 破產   %~@}w HMB  
bearer 持票人   iqpy5  
beneficiary 受益人   P<U{jkM\/  
bequest 遺產   :?zOLw?(  
bill 票據   <D?`*#K  
bill of exchange 匯票   Y0DBkg  
bill of lading 提單    z>!b
 
bills discounted 貼現票據   N9hBGa$  
bills payable 應付票據   *ZRQ
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bills receivable 應收票據   Z^b1i`v  
board of directors 董事會   KQh'5o&  
bonds 債券   ^#Shs^#  
bonus 紅利   e(b*
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book value 賬面價值   <7qM;)g  
bookkeeper 簿記員   0I,-1o|s  
bookkeeping 簿記   r'j*f"uAm  
branch office general ledger 支店往來賬戶   7yKadM~)  
broker 經紀人   aX~7
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brought down 接前   XWk^$"  
brought forward 接上頁   2`x[y?Tn  
budget 預算   nI-\HAX  
by-product 副產品   jl@xcs]#  
by-product sales 副產品銷售   ]P-;]*&=  
capital 股本  
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capital income 資本收益   <)&;9C  
capital outlay 資本支出   0@z78h=h  
capital stock 股本   qT(j%F  
capital stock certificate 股票   y5>H>NS  
carried down 移後   P*_Q8I)Y  
carried forward 移下頁   0-7xcF@s  
cash 現金   V7.EDE2A3  
cash account 現金賬戶   R/iXO~/"J  
cash in bank 存銀行現金   +<I>]J2  
cash on delivery 交貨收款   6B&':N98  
cash on hand 庫存現金   ~qRP.bV%f  
cash payment 現金支付   &<4Jyhm:o  
cash purchase 現購   \S _ycn  
cash sale 現沽   )
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cashier 出?#123;員   ) "'J]6  
cashiers check 本票   r'"H8>UZ%  
certificate of deposit 存款單折   &R25J$  
certificate of indebtedness 借據   4]B(2FR[8  
certified check 保付支票   'z@(,5  
certified public accountant 會計師   mI-$4st]  
charges 費用   ^+I{*0{/[  
charge for remittances 匯水手續費   , j7&(V~  
charter 營業執照   >%t"VpvR  
chartered accountant 會計師   7D<M\l8G  
chattles 動產   f$R]m2  
check 支票   aqtQGK57"%  
che stub 支票存根   zl$'W=[rFs  
closed account 己結清賬戶   yqZKn=1:  
closing 結算   qn:3s
 
closing entries 結賬紀錄   #Fq6-]y1")  
closing stock 期末存貨   <a; <|Fm.  
closing the book 結賬   jCkYzQUPz  
columnar journal 多欄日記賬   Q!WXFS  
combination 聯合   y]+q mNw"+  
commission 佣金   Pi`}-GUe,  
commodity 商品   !A qSG-  
common stock 普通股   rz5AIe>Hm  
company 公司   ,iV|^]X3$/  
compensation 賠償   *bs
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compound interest 複利   It&$R`k  
consignee 承銷人   sSU p7V  
consignment 寄銷   7vZznN8e  
consignor 寄銷人   N2WQrTA:S+  
consolidated balance sheet 合併資產負債表   Eu2@%2}P  
consolidated profit and loss account 合併損益表   gy0l@ 5 N  
consolidation 合併   _46 
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construction cost 營建成本   edD19A  
construction revenue 營建收入   Yv\>\?865  
contract 合同   iLD}>=  
control account 統制賬戶   Dn1aaN6  
copyright 版權   @p~f*b4H?  
corporation 公司   +/E`u|%|\]  
cost 成本   0CX2dk"UB^  
cost accounting 成本會計   VG'M=O{)3  
cost of labour 勞工成本   7b7@"Zw*  
cost of production 生產成本   =f4> vo}@k  
cost of manufacture 製造成本   9l<f?OzAO  
cost of sales 銷貨成本   >|IUjv2L  
cost price 成本價格   R<}UT  
credit 貸方   L;6L@D6  
credit note 收款通知單   Xy0*1$IS]  
creditor 債權人   m`_
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crossed check 橫線支票   :@K1pAh4  
current account 往來活期賬戶   Q*&k6A"jx  
current asset 流動資產   GI']&{  
current liability 流動負債   ?QR13l(  
current profit and loss 本期損益   B*B}eXUph  
debit 借方   f_'#wc6  
debt 債務   ,X^I]]  
debtor 債務人   w`ebZa/j  
deed 契據   ;l4epN  
deferred assets 遞延資產   O7,)#{  
deferred liabilities 遞延負債   pQ2'0u5w5  
delivery 交貨   jxeZ,w o  
delivery expense 送貨費   O S?S$y  
delivery order 出貨單   .A%*AlX  
demand draft 即期匯票   }*Z *wC  
demand note 即期票據   _e4%<!1  
demurrage charge 延期費   {XR3L'X  
deposit 存款   KF!?;q0J  
deposit slip 存款單   #ATV#/hW  
depreciation 折舊   {&3{_Ml  
direct cost 直接成本   >_esLsPWh]  
direct labour 直接人工   a]NH >d  
director 董事   `!- w^ ~c  
discount 折扣   s\/$`fuhx  
discount on purchase 進貨折扣   uz U2)n3y  
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