[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。   H&6
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acceptance 承兌   t ;9f7~  
account 賬戶   S]Gw}d]4  
accountant 會計員   /vFw5KUu  
accounting 會計   tvptawA.  
accounting system 會計制度   8jxgSB",  
accounts payable 應付賬款   J<:qzwh  
accounts receivable 應收賬款   m,3?*0BMp=  
accumulated profits 累積利益   9hI4',(rE  
adjusting entry ?#123;整記錄   JBdZ ]  
adjustment ?#123;整   /sENoQR  
administration expense 管理費用   7-+X -Y?  
advances 預付   6Flc4L8JU  
advertising expense 廣告費   @`U78)]  
agency 代理   &yzC\XdA  
agent 代理人   ARW|wXh yf  
agreement 契約   F;jl0)fBR=  
allotments 分配數   _;J
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allowance 津貼   2RKI M(~  
amalgamation 合併   @B$ Y`eK\  
amortization 攤銷   m
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amortized cost 應攤成本   xaWd \]UF  
annuities 年金   4E:HO\  
applied cost 已分配成本   h2+vl@X  
applied expense 已分配費用   'DlY8rEGP  
applied manufacturing expense 己分配製造費用   )`Tny]M  
apportioned charge 攤派費用   p^+k:E>U  
appreciation 漲價   ^;GJ7y&,d  
article of association 公司章程   |_aE~_  
assessment 課稅   qg
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assets 資產   Yt2_*K@rC  
attorney fee 律師費   HE+y1f]  
audit 審計   bT>% *  
auditor 審計員   Z b`}/%\7  
average 平均數   vk+TWf  
average cost 平均成本   ,;C92
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bad debt 壞賬   gNl@T  
balance 餘額   5xP\6Nx6&5  
balance sheet 資產負債表   ?3Wh.%n  
bank account 銀行賬戶   W,YzD&f=uS  
bank balance 銀行結存   R{kZ KD=  
bank charge 銀行手續費   h<i.@&  
bank deposit 銀行存款   y[S5  
bank discount 銀行貼現   !1!;}uzt  
bank draft 銀行匯票   ]*U\ gm%  
bank loan 銀行借款   oddS~lW  
bank overdraft 銀行透支   q~.\NKc  
bankers acceptance 銀行承兌   :*#AJV)  
bankruptcy 破產   #b []-L!  
bearer 持票人   [zIX&fPk$  
beneficiary 受益人   R3wK@D  
bequest 遺產   /<s'@!W  
bill 票據   ~!j1</$_  
bill of exchange 匯票   {FraM,w:  
bill of lading 提單   (w?@qs!  
bills discounted 貼現票據   ' A= x  
bills payable 應付票據   K 4I ?1  
bills receivable 應收票據   iSo+6gu  
board of directors 董事會   Skl1 %`  
bonds 債券   nK1XJp  
bonus 紅利   <WtX> \]l(  
book value 賬面價值   !NK8_p|X  
bookkeeper 簿記員   ;%odN d  
bookkeeping 簿記   m C_v!nL.  
branch office general ledger 支店往來賬戶   MOP %vS  
broker 經紀人   %Vrl"4^}t  
brought down 接前   i 4lR$]@  
brought forward 接上頁   [3;J,P=&  
budget 預算   Jz 'm&mu  
by-product 副產品   YMad]_XOP  
by-product sales 副產品銷售   {;);E  
capital 股本   &6FRw0GX  
capital income 資本收益   dgE|*1/0  
capital outlay 資本支出   S*?'y  
capital stock 股本   8Z:NT_Ss  
capital stock certificate 股票   Bg J;\NV  
carried down 移後   Y(78qs1w  
carried forward 移下頁   `;*%5WD%  
cash 現金   %#2[3N{  
cash account 現金賬戶   "T?%4^:g  
cash in bank 存銀行現金   (A\qZtnyl  
cash on delivery 交貨收款   _;W}_p}q{  
cash on hand 庫存現金   /cexd_l|f  
cash payment 現金支付   <a2t"rc  
cash purchase 現購   9s6, &'  
cash sale 現沽   ?QwDV`  
cashier 出?#123;員   i*..]!7e  
cashiers check 本票   i;y<gm"  
certificate of deposit 存款單折   5G'X\iR  
certificate of indebtedness 借據   ,
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certified check 保付支票   a"EP`  
certified public accountant 會計師   k4'rDJfB  
charges 費用   Xl;u  
charge for remittances 匯水手續費   =et=X_3-  
charter 營業執照   nYY@+%`]z  
chartered accountant 會計師   EN` --^  
chattles 動產   ~0>g 4 D.  
check 支票   @G^]kDFM{  
che stub 支票存根   w
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closed account 己結清賬戶   YMj z,N  
closing 結算   #JYv1F  
closing entries 結賬紀錄   ;gTdiwfgZ=  
closing stock 期末存貨   v0jRoE#  
closing the book 結賬   PbJn8o  
columnar journal 多欄日記賬   uXxyw7\W  
combination 聯合   C]K@SN$   
commission 佣金   [m?eSq6e2b  
commodity 商品   ])'22sY  
common stock 普通股   k+'Rh'>  
company 公司   L qMH]W  
compensation 賠償   WM*[+8h  
compound interest 複利   X2(TuR*t  
consignee 承銷人   #n]js7  
consignment 寄銷   ,m{Zn"?kS  
consignor 寄銷人   Z9cch-u~  
consolidated balance sheet 合併資產負債表   YU9xANi6  
consolidated profit and loss account 合併損益表    epJVs0W  
consolidation 合併   fMlxtj+5   
construction cost 營建成本   Z 3m5DK  
construction revenue 營建收入   QB'-`GwL  
contract 合同   Pan^@B=Q  
control account 統制賬戶    ;i y]mPd  
copyright 版權   ~4.Tq{  
corporation 公司   I{;s.2  
cost 成本   {vx{H
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cost accounting 成本會計   A?ma5h  
cost of labour 勞工成本   ow:c$Zq  
cost of production 生產成本   K!7o#"GM  
cost of manufacture 製造成本   Z`o}xV  
cost of sales 銷貨成本   p )etl5  
cost price 成本價格   k=Pu4:RF  
credit 貸方   #yFDC@gH1  
credit note 收款通知單   {UQpD   
creditor 債權人   O`g44LW2n  
crossed check 橫線支票   <@.f#  
current account 往來活期賬戶   3:&!Q*i;  
current asset 流動資產   6{8qATLR  
current liability 流動負債   |F-_Y R  
current profit and loss 本期損益   MIub^ $<C  
debit 借方   &q#$SU,$(  
debt 債務   cAM1\3HWT"  
debtor 債務人   &1ASWllD  
deed 契據   wz+   
deferred assets 遞延資產   X<Rh-1$8F  
deferred liabilities 遞延負債   ELk$lm&@  
delivery 交貨   QzT)PtX  
delivery expense 送貨費   <8|vj2d2  
delivery order 出貨單   QxwZ$?w%  
demand draft 即期匯票   :iD([V  
demand note 即期票據   yeFt0\=H  
demurrage charge 延期費   ^DS9D:oE  
deposit 存款   I;qeDCM  
deposit slip 存款單   ]7^OTrZ N  
depreciation 折舊   M}!7/8HUC  
direct cost 直接成本   #.$p7]  
direct labour 直接人工   >k<.bEx(A  
director 董事   Q!7Er  
discount 折扣   dB ?+-aE  
discount on purchase 進貨折扣   9`f]Rf"  
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