[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。   (qNco8QKu3  
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acceptance 承兌   C<zx'lw!  
account 賬戶   j7Q BU  
accountant 會計員   >&*6Fqd  
accounting 會計   nrxjN(9V%+  
accounting system 會計制度   V;M3z9xd  
accounts payable 應付賬款   C }x4#bNK  
accounts receivable 應收賬款   }K#iCb
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accumulated profits 累積利益   =~,$V<+c  
adjusting entry ?#123;整記錄   ;5&k/CB1  
adjustment ?#123;整   }".\ 4B$n  
administration expense 管理費用   (k7;  
advances 預付   ~+sne7 6 U  
advertising expense 廣告費   +J\L4ri k  
agency 代理   PpX{+^z-%  
agent 代理人   _bN) )9 3  
agreement 契約    k/$Ja;  
allotments 分配數   ##SLwrg  
allowance 津貼   \DG( 8l  
amalgamation 合併   bx+(.F  
amortization 攤銷   gubb .EY  
amortized cost 應攤成本   c.|sW2/  
annuities 年金   -0=}|$H.  
applied cost 已分配成本   rU/-Wq`B  
applied expense 已分配費用   QT7w:: ht  
applied manufacturing expense 己分配製造費用   $M:4\E5(  
apportioned charge 攤派費用   Z\ "Kd  
appreciation 漲價   $#6Fnhh}  
article of association 公司章程   f]@[4<Ny  
assessment 課稅   >WGX|"!"  
assets 資產   WyKUvVi  
attorney fee 律師費   `XQx$I  
audit 審計   Vvxc8v:  
auditor 審計員   `D&#U'wB   
average 平均數   Ri^sQ<~(  
average cost 平均成本   r< d?  
bad debt 壞賬   ` 4s#5g  
balance 餘額   &-EyM*:u!  
balance sheet 資產負債表   F9>(W#aC  
bank account 銀行賬戶   ;XD>$t@  
bank balance 銀行結存   m? \#vw$
 
bank charge 銀行手續費   &F@tmM~  
bank deposit 銀行存款   Y{x[N}h  
bank discount 銀行貼現   "B_5Y&pM`  
bank draft 銀行匯票   D@/9+]-,  
bank loan 銀行借款   O
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bank overdraft 銀行透支   $6Q2)^LJ  
bankers acceptance 銀行承兌   E-*>f"<h  
bankruptcy 破產   +oxqS&$L  
bearer 持票人   .HH,l  
beneficiary 受益人   \rw'QAi8r  
bequest 遺產   [A.eVuV;+  
bill 票據   A;/Xt  
bill of exchange 匯票   "9MX,}X*  
bill of lading 提單   BMtYM{S6  
bills discounted 貼現票據   )[^:]}%r
 
bills payable 應付票據   (o6A?37i  
bills receivable 應收票據   RPScP  
board of directors 董事會   |r<.R>  
bonds 債券   P~b%;*m}8  
bonus 紅利   a8lo!e9q  
book value 賬面價值   j,gM+4V^  
bookkeeper 簿記員   b_)QBE9  
bookkeeping 簿記   J\Oc]gi\L  
branch office general ledger 支店往來賬戶   8&`T<ECq>  
broker 經紀人   {kY`X[fvZ  
brought down 接前   t&p:vXF2  
brought forward 接上頁   IAt+S-q0  
budget 預算   MO(5-R`  
by-product 副產品   //4p1^%  
by-product sales 副產品銷售    t`&s  
capital 股本   2yVGEp^  
capital income 資本收益   Nt,]00 S\w  
capital outlay 資本支出   /ab K/8ZQ  
capital stock 股本   "~i#9L/H  
capital stock certificate 股票   6P/9Vh j'  
carried down 移後   \sXmMc  
carried forward 移下頁   zL[U;  
cash 現金   @/ovdf{  
cash account 現金賬戶   $7k04e@]  
cash in bank 存銀行現金   pqNoL* H  
cash on delivery 交貨收款   m-pIFL<^N  
cash on hand 庫存現金   g'l7Jr3  
cash payment 現金支付   l*V72!Mv  
cash purchase 現購   'K
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cash sale 現沽   'DB({s  
cashier 出?#123;員   H f E;$  
cashiers check 本票   U%SNROj  
certificate of deposit 存款單折   ~jrU#<'G9  
certificate of indebtedness 借據   sjVl/t`l  
certified check 保付支票   k?@W/}Iv9  
certified public accountant 會計師   *^&iw$Qx3  
charges 費用   EZu  
charge for remittances 匯水手續費   Xb07 l3UG  
charter 營業執照   ," HpV  
chartered accountant 會計師   T J"{nB  
chattles 動產   fSb @7L  
check 支票   l<+,(E=  
che stub 支票存根   ='l6 &3X  
closed account 己結清賬戶   &<;nl^  
closing 結算   #7E&16Fk  
closing entries 結賬紀錄   tI(t%~>^  
closing stock 期末存貨   %%-Tjw o  
closing the book 結賬   =*O9)$b  
columnar journal 多欄日記賬   n*]x02:LjZ  
combination 聯合   !un"XI0`t<  
commission 佣金   D\i8rqU/l  
commodity 商品   sjg
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common stock 普通股   3k
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company 公司   61 HqBa  
compensation 賠償   q?b)zeJ  
compound interest 複利   (l,YI"TzT  
consignee 承銷人   ohG43&g~  
consignment 寄銷   <MDFfnj  
consignor 寄銷人   JO;`Kz_$  
consolidated balance sheet 合併資產負債表   9cHNwgD>v  
consolidated profit and loss account 合併損益表   ^SES')x  
consolidation 合併   085 ^!AZ  
construction cost 營建成本   )Z`viT  
construction revenue 營建收入   cVt$#A)  
contract 合同   P|QnZ){  
control account 統制賬戶   l'X?S(fiV  
copyright 版權   Tr+Y@]"  
corporation 公司   4?6'~G$k  
cost 成本   |@uhq>&  
cost accounting 成本會計   iS^^Z ZyR  
cost of labour 勞工成本   =I*ZOE3n  
cost of production 生產成本   ?_`P;}4#  
cost of manufacture 製造成本   v,
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cost of sales 銷貨成本   enO=-#  
cost price 成本價格   Ay. q
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credit 貸方   |x~ei_x7.p  
credit note 收款通知單   wz2)seZY  
creditor 債權人   `[R:L.H1  
crossed check 橫線支票   G;.u>92r|  
current account 往來活期賬戶   ~8qFM
  
current asset 流動資產   "B{xC}Tw  
current liability 流動負債   GVPEene  
current profit and loss 本期損益   X( [n>w  
debit 借方   D"><S<C\C  
debt 債務   uY#58?>'j  
debtor 債務人   RyIaT  
deed 契據   7UnO/K7oB.  
deferred assets 遞延資產   AHg4kG  
deferred liabilities 遞延負債   Pn){xfqDl  
delivery 交貨   ; yC`5  
delivery expense 送貨費   )eVDp,.^  
delivery order 出貨單   Ib
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demand draft 即期匯票   dJgOfg^  
demand note 即期票據   MkIO0&0O  
demurrage charge 延期費   ~V)VGGOL$v  
deposit 存款   [75e\=wK  
deposit slip 存款單   9U%}"uE  
depreciation 折舊   %1l80Z  
direct cost 直接成本   Q14;G<l-  
direct labour 直接人工   #hiD Z>nr  
director 董事   =cX"gI [  
discount 折扣   ^C#bW<T  
discount on purchase 進貨折扣   BwA~*5TFu  
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