[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。   +Jdm#n?_  
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acceptance 承兌   zb>;?et;)  
account 賬戶   lO[E[c G  
accountant 會計員   G&jZ\IV  
accounting 會計   #J\s%60pt  
accounting system 會計制度   8|6~o.B.G  
accounts payable 應付賬款   E.9^&E}PG  
accounts receivable 應收賬款  
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accumulated profits 累積利益   RYH)AS4w'  
adjusting entry ?#123;整記錄   KYf;_ C,$  
adjustment ?#123;整   Mo_$b8i  
administration expense 管理費用   &;s<dDQK  
advances 預付   y=#j`MH{>  
advertising expense 廣告費   A0OB$OK  
agency 代理   3
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agent 代理人   lr0M<5d=p  
agreement 契約   J]dW1boT@  
allotments 分配數   /w0w*nH  
allowance 津貼   .D!WO  
amalgamation 合併   -n-Z/5~ X  
amortization 攤銷   `4skwvS=  
amortized cost 應攤成本   rfc|`*m}0  
annuities 年金   -qfnUh  
applied cost 已分配成本   Ts#pUoE~+H  
applied expense 已分配費用   r,0@~;zA  
applied manufacturing expense 己分配製造費用   HJ",Sle  
apportioned charge 攤派費用   e:BDQU  
appreciation 漲價   ;5N41_hG  
article of association 公司章程   js -2"I  
assessment 課稅   I )5<DZB9  
assets 資產   :WO{xg  
attorney fee 律師費   AC'lS >7s  
audit 審計   \W
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auditor 審計員   "Vx6 #u@}  
average 平均數   \OT6L'l],  
average cost 平均成本   ~XKZXGw  
bad debt 壞賬   L?Cjo4xS  
balance 餘額   hVkO%]?  
balance sheet 資產負債表   d+e0;!s~O  
bank account 銀行賬戶   >9MS"t  
bank balance 銀行結存   pr/'J!{^  
bank charge 銀行手續費   FllX za)  
bank deposit 銀行存款   9*DEv0}a^  
bank discount 銀行貼現   G1/Gq.<  
bank draft 銀行匯票   onib x^Fcd  
bank loan 銀行借款   DL1 +c `d  
bank overdraft 銀行透支   6#v
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bankers acceptance 銀行承兌   o[oqPN3$Y  
bankruptcy 破產   <S&]$?`{Wi  
bearer 持票人   a5 bPEJ=I  
beneficiary 受益人   ; [FLT:$  
bequest 遺產   ($'V&x8T  
bill 票據   ;Gh>44UM[  
bill of exchange 匯票   T0Q 51Q  
bill of lading 提單   '-.
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bills discounted 貼現票據  
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bills payable 應付票據   GL`tOD:P"  
bills receivable 應收票據   D7gHE  
board of directors 董事會   w&5/Zh[~~L  
bonds 債券   7 OWsHlU  
bonus 紅利   x9D/s`!  
book value 賬面價值   %{"dP%|w4}  
bookkeeper 簿記員   O+b6lg)q  
bookkeeping 簿記   #Z0-8<\  
branch office general ledger 支店往來賬戶   bJ6p,]g  
broker 經紀人   j76%UG\
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brought down 接前   |EEi&GOR(y  
brought forward 接上頁   ^ e%k~B^  
budget 預算   5NFRPGYX  
by-product 副產品   G AEZY

 
by-product sales 副產品銷售   ~ a A;<#  
capital 股本   |T y=7d,  
capital income 資本收益   R>HY:-2  
capital outlay 資本支出   h$/JGm5uDb  
capital stock 股本   \447]<u  
capital stock certificate 股票   /B[}I}X  
carried down 移後   6KO(j/Gwp  
carried forward 移下頁   NNp}|a9  
cash 現金   Y;eoTJ  
cash account 現金賬戶   ^ vaL8+  
cash in bank 存銀行現金   t}~UYG(h~  
cash on delivery 交貨收款   \Z'/+}^h  
cash on hand 庫存現金   +A\V)  
cash payment 現金支付   }lO }x  
cash purchase 現購   ~bGC/I;W>  
cash sale 現沽   Cm4
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cashier 出?#123;員   z7k$0&  
cashiers check 本票   In+^V([u+_  
certificate of deposit 存款單折   `;/XK,m-  
certificate of indebtedness 借據   R{`gR" *  
certified check 保付支票   [xf$VkjuF  
certified public accountant 會計師   #g{Mne  
charges 費用   7_%2xewV|  
charge for remittances 匯水手續費   s`1^*Dl%+  
charter 營業執照   6klD22b2$  
chartered accountant 會計師   JhH`uA&  
chattles 動產   Z/h|\SyJ  
check 支票   qRl/Sl#F  
che stub 支票存根   AIv<f9*.:  
closed account 己結清賬戶   {$|/|*  
closing 結算   #D0W7a  
closing entries 結賬紀錄   v#F-<?Vv  
closing stock 期末存貨   N%*9&FjrL  
closing the book 結賬   I*(1.%:m  
columnar journal 多欄日記賬   Xb0!( (A  
combination 聯合   O]bKNA.5  
commission 佣金   x{?sn  
commodity 商品   *v&*% B  
common stock 普通股   T]uKH29.%  
company 公司   ;h9W\Se  
compensation 賠償   ,2_w=<hq  
compound interest 複利   2`E!|X  
consignee 承銷人   q<EEb  
consignment 寄銷   OEI3eizgH  
consignor 寄銷人   %l;*I?0H  
consolidated balance sheet 合併資產負債表   J^h'9iQpi  
consolidated profit and loss account 合併損益表   O:,=xIXR  
consolidation 合併   zb?kpd}r  
construction cost 營建成本   69iM
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construction revenue 營建收入   F1J#Y$q~L  
contract 合同   o X@nP?\  
control account 統制賬戶   Q.1XP  
copyright 版權   cd+^=esSO  
corporation 公司   k% NrL@z  
cost 成本   3a9u"8lG  
cost accounting 成本會計   %",ULtZ+  
cost of labour 勞工成本   }7Jp :.qk  
cost of production 生產成本   RAwk7F3qn  
cost of manufacture 製造成本   kfRJ\"`   
cost of sales 銷貨成本   !-ZP*V3}h  
cost price 成本價格   s6/cL|Ex  
credit 貸方   6i-* N[!U  
credit note 收款通知單   aP_3C_  
creditor 債權人   zuMO1s  
crossed check 橫線支票   B*2{M  
current account 往來活期賬戶   |,{+;:  
current asset 流動資產   [aHlu[,  
current liability 流動負債  
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current profit and loss 本期損益   5Xj|:qz<(  
debit 借方   Pj._/$R[/  
debt 債務   (rIXbekgB  
debtor 債務人   Lrlk*   
deed 契據   AoIc9ElEX  
deferred assets 遞延資產   /cYk+c  
deferred liabilities 遞延負債   GZS{
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delivery 交貨   r_q~'r35_  
delivery expense 送貨費   W#VfX!~  
delivery order 出貨單   hwp/jO:7\  
demand draft 即期匯票   %]!?{U\*k  
demand note 即期票據   y}Cj#I+a  
demurrage charge 延期費   H6{Rd+\Z  
deposit 存款   Z@u ;Z[@  
deposit slip 存款單   `BpCRKTG  
depreciation 折舊   7> )l{7  
direct cost 直接成本   v=>3"!*  
direct labour 直接人工   pj+tjF6Np  
director 董事   ]a=l^Pc(xN  
discount 折扣   eWw y28t  
discount on purchase 進貨折扣   "(N-h\7Ex9  
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