[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。   v\k,,sI  
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acceptance 承兌   "@?|Vv,vn  
account 賬戶   e>>G4g  
accountant 會計員   '-S&i{H  
accounting 會計   ?.A|Fy^  
accounting system 會計制度   {UmCn>c  
accounts payable 應付賬款   "^=[*i  
accounts receivable 應收賬款   A{J1 n  
accumulated profits 累積利益   
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adjusting entry ?#123;整記錄   @r]s9~Lx9  
adjustment ?#123;整   uy9B8&Sr  
administration expense 管理費用   p)^:~ll  
advances 預付   ]6;AK\9TM  
advertising expense 廣告費   r:5Ve&~  
agency 代理   -5cH$]1\  
agent 代理人   R>U<8z"i  
agreement 契約   5p|@)  
allotments 分配數   5>@uEebkv]  
allowance 津貼   I:_*8el&d  
amalgamation 合併   )c'>E4>  
amortization 攤銷   ._&lG3'  
amortized cost 應攤成本   lp}WBd+  
annuities 年金   @NNLzqqY  
applied cost 已分配成本   IeB6r+4|  
applied expense 已分配費用   sB
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applied manufacturing expense 己分配製造費用   UvZ@"El  
apportioned charge 攤派費用   mCt>s9a)H  
appreciation 漲價   Tb={g;0@  
article of association 公司章程   8$v7
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assessment 課稅   Doh|G:P]#  
assets 資產   ?Bzi#Z  
attorney fee 律師費   ZQkw}3*n  
audit 審計   jDX<iX%e  
auditor 審計員   1(i>Vt.+  
average 平均數   6)U&XWH0
 
average cost 平均成本   k4$q|x7+%  
bad debt 壞賬   cXY'>N  
balance 餘額   ij i.3-  
balance sheet 資產負債表   <s>/< kW:  
bank account 銀行賬戶   o1WidJ"  
bank balance 銀行結存   y<1$^Y1/
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bank charge 銀行手續費   ^B5cNEO  
bank deposit 銀行存款   p }A4K#G  
bank discount 銀行貼現   i"]8Zw_D  
bank draft 銀行匯票   o$ce1LO?|N  
bank loan 銀行借款   V*zz- 2_i  
bank overdraft 銀行透支   daIL> c"  
bankers acceptance 銀行承兌   B#6pQp$  
bankruptcy 破產   :#[_Osmf(  
bearer 持票人   "-n%874IT  
beneficiary 受益人   +qj*P9  
bequest 遺產   P"x-7>c>Y  
bill 票據   !1'-'Q@f  
bill of exchange 匯票   -+rF]|Wi  
bill of lading 提單   uT}TSwgp  
bills discounted 貼現票據   )SX6)__  
bills payable 應付票據   q83~j`ZJ$  
bills receivable 應收票據    A<Z5  
board of directors 董事會   %W4aKb?BT  
bonds 債券   <i'u96  
bonus 紅利   ~y
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book value 賬面價值   %Sn6*\z  
bookkeeper 簿記員   =b<<5N s  
bookkeeping 簿記   Yc82vSG'  
branch office general ledger 支店往來賬戶   As+;qNO  
broker 經紀人   v"r9|m~'  
brought down 接前   J`q}Ry ;  
brought forward 接上頁   \`/E !ub  
budget 預算  
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by-product 副產品   P$3=i`X!nw  
by-product sales 副產品銷售   l^!A
 
capital 股本   v]T(zL|  
capital income 資本收益   =kb6xmB^t  
capital outlay 資本支出   %i&/$0.8  
capital stock 股本   @mx$sNDkL  
capital stock certificate 股票   %A62xnX  
carried down 移後   bqrJP3  
carried forward 移下頁   9c6GYWIFt&  
cash 現金   A6N~UV*_  
cash account 現金賬戶   '}Wu3X  
cash in bank 存銀行現金   |[Ie .&)  
cash on delivery 交貨收款   [2'm`tZL  
cash on hand 庫存現金   ~zxwg+:QO  
cash payment 現金支付   3kiE3*H  
cash purchase 現購   l+2cj?X  
cash sale 現沽   WB r:|F+~s  
cashier 出?#123;員   'cZMRRc<  
cashiers check 本票   R6!cK[e]4  
certificate of deposit 存款單折   abo>_"9-  
certificate of indebtedness 借據   R3 j#WgltP  
certified check 保付支票   6~ 7 ;o_>  
certified public accountant 會計師   y~ _za(k  
charges 費用   E69:bQ94u  
charge for remittances 匯水手續費   `z}vONXpAX  
charter 營業執照   wb6L?t  
chartered accountant 會計師   AU)1vx(\w  
chattles 動產   $_RWd#Q(  
check 支票   %o@['9U[j  
che stub 支票存根   DD!MGf/  
closed account 己結清賬戶   7}ws |4Y  
closing 結算   m_m8c8{
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closing entries 結賬紀錄   >gk z4.*  
closing stock 期末存貨   Tr8 AG>  
closing the book 結賬   mDQEXMD  
columnar journal 多欄日記賬   h `\$sT!Z  
combination 聯合   ~=:2~$gsn  
commission 佣金   )sW6iR&_i  
commodity 商品   6?V<BgCC  
common stock 普通股   +M'aWlPg,  
company 公司   b4Z`y8=  
compensation 賠償   Yls wSQ  
compound interest 複利   sI&i{D  
consignee 承銷人   ~u /aOd  
consignment 寄銷   *jM_
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consignor 寄銷人   e1 x^PT  
consolidated balance sheet 合併資產負債表   qH#r-  
consolidated profit and loss account 合併損益表   YV/>8*i  
consolidation 合併   C.J`8@a]?  
construction cost 營建成本   ;rB6u_5"I.  
construction revenue 營建收入   5Vp;dc  
contract 合同   /&
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control account 統制賬戶   $#%U\mIz  
copyright 版權   Jd5\&ma  
corporation 公司   Go>wo/Sb  
cost 成本   2+?T66 g  
cost accounting 成本會計   Deg!<[Nw  
cost of labour 勞工成本   $hkq>i \  
cost of production 生產成本   0QMTIAW6h  
cost of manufacture 製造成本   (I-<f$3  
cost of sales 銷貨成本   %#~((m1  
cost price 成本價格   @#RuSc  
credit 貸方   }]AT _bh,  
credit note 收款通知單   LHh5 v"zjG  
creditor 債權人   yND"bF9  
crossed check 橫線支票   o#qH2)tb  
current account 往來活期賬戶   \6{krn|  
current asset 流動資產   9G0D3F  
current liability 流動負債   L0rip5[;d  
current profit and loss 本期損益   1/B]TT  
debit 借方   00ofHZ  
debt 債務   & _; y.!  
debtor 債務人   HTmI1  
deed 契據   )Im3'0l>  
deferred assets 遞延資產   TG}d3Z U !  
deferred liabilities 遞延負債   vr=~M?  
delivery 交貨   [r)eP({  
delivery expense 送貨費   f-;$0mTQ  
delivery order 出貨單   I>PZYh'.T  
demand draft 即期匯票   2{bhA5L  
demand note 即期票據   .it#`Yz;  
demurrage charge 延期費   (Uk>?XAr  
deposit 存款   qO-9 x0v#  
deposit slip 存款單   -LtK8wl^  
depreciation 折舊   ,CP5~4u  
direct cost 直接成本   7R}9oK_I  
direct labour 直接人工   4({(i  
director 董事   {
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discount 折扣   ,57$N&w  
discount on purchase 進貨折扣   F^QQ0h]2  
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