[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。   1%EIP-z  
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acceptance 承兌   nBZqhtr  
account 賬戶   e#SNN-hKsJ  
accountant 會計員   V=\&eS4^"  
accounting 會計   B1J+`R3OX  
accounting system 會計制度  
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accounts payable 應付賬款   h}rrsVj3  
accounts receivable 應收賬款   >"N\ZC^  
accumulated profits 累積利益   'I*F(4x  
adjusting entry ?#123;整記錄   {Km|SG[-q  
adjustment ?#123;整   5|wQeosXxI  
administration expense 管理費用   J(g!>Sp!p  
advances 預付   5qR76iH)/  
advertising expense 廣告費   ~\Fde^1  
agency 代理   q$~S?X5\  
agent 代理人   U/wY;7{)#  
agreement 契約   pBh[F5  
allotments 分配數   Vr`UF0_3q  
allowance 津貼   QWxCNt:^?  
amalgamation 合併   b{
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amortization 攤銷   j+PW9>Uh  
amortized cost 應攤成本   ,|?B5n&  
annuities 年金   j?3J-}XC  
applied cost 已分配成本   %pe7[/

  
applied expense 已分配費用   qA Jgz7=c  
applied manufacturing expense 己分配製造費用   E':y3T@."  
apportioned charge 攤派費用   q
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appreciation 漲價   t.485L%  
article of association 公司章程   _av%`bb&z9  
assessment 課稅   rQ@,Y"  
assets 資產   /p?h@6h@y  
attorney fee 律師費   ~|R"GloUw  
audit 審計   /M\S^!g@  
auditor 審計員   2p(K0PtX  
average 平均數   w'?u
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average cost 平均成本   O#CxS/M5  
bad debt 壞賬   6n45]?  
balance 餘額   / QSK$ZDC  
balance sheet 資產負債表   I]jVnQ>&  
bank account 銀行賬戶   >c;qIP)Z  
bank balance 銀行結存   nke [}Hqf  
bank charge 銀行手續費   JY_+p9KfyQ  
bank deposit 銀行存款   j;J4]]R;o  
bank discount 銀行貼現   !N?|
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bank draft 銀行匯票   .#lQZo6$\|  
bank loan 銀行借款   NrhU70y  
bank overdraft 銀行透支   a~:'OW:Q  
bankers acceptance 銀行承兌   [ wr0TbtV  
bankruptcy 破產   i,$*+2Z  
bearer 持票人   JG0TbM1(Bt  
beneficiary 受益人   MpGWt#  
bequest 遺產   oC^-" (#  
bill 票據   `cMa Fc-y/  
bill of exchange 匯票   %~}9#0h)  
bill of lading 提單   {*yhiE,  
bills discounted 貼現票據   gV$Lfkz  
bills payable 應付票據   "otP^X.  
bills receivable 應收票據   i*nNu-g  
board of directors 董事會   _N.ZpKVu  
bonds 債券   Go+f0aig  
bonus 紅利   q#c\  
book value 賬面價值   M5[AA/@  
bookkeeper 簿記員   rF>:pS,`&  
bookkeeping 簿記   pV:X_M6  
branch office general ledger 支店往來賬戶   haqL DVrf  
broker 經紀人   DLJu%5F  
brought down 接前   lHT?  
brought forward 接上頁  
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budget 預算   oypX.nye_  
by-product 副產品   :&9#p%/  
by-product sales 副產品銷售   ^W3xw[{  
capital 股本   < eQS16  
capital income 資本收益   7:9
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capital outlay 資本支出   3' mQ=tKa  
capital stock 股本   G0xk @SE  
capital stock certificate 股票   {LrezE4  
carried down 移後   u2@:[:Ao  
carried forward 移下頁   Ycn*aR2  
cash 現金   ko=v
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cash account 現金賬戶   Z_ak4C  
cash in bank 存銀行現金   }
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cash on delivery 交貨收款   NIQNzq?a^  
cash on hand 庫存現金   bt-y6,> +E  
cash payment 現金支付   }9:d(B9;  
cash purchase 現購   305()  
cash sale 現沽   eM*@ }3  
cashier 出?#123;員   '\[GquK;P  
cashiers check 本票   . /rNq!*a  
certificate of deposit 存款單折   Rm&

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certificate of indebtedness 借據   <t.yn\G-w  
certified check 保付支票   T%VC$u4F  
certified public accountant 會計師   |z-A;uL<  
charges 費用   >#)^4-e  
charge for remittances 匯水手續費   o/)]z
 
charter 營業執照   ~%bz2Pd%  
chartered accountant 會計師   FI Io{ru  
chattles 動產   /!P,o}l7  
check 支票   l]uF!']f  
che stub 支票存根   tF O27z@  
closed account 己結清賬戶   6L}$R`s5H  
closing 結算   PI)lJ\  
closing entries 結賬紀錄   q~T*R<S  
closing stock 期末存貨   |Q@4F&k  
closing the book 結賬   1I<fp $h  
columnar journal 多欄日記賬   zL+jlUkE
 
combination 聯合   l> W?XH  
commission 佣金    wC}anq>>  
commodity 商品   6H53FMqr  
common stock 普通股   Z[[qW f  
company 公司   ;
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compensation 賠償    tux/@}I  
compound interest 複利   |p-, B>p!  
consignee 承銷人   &l/2[>D%4  
consignment 寄銷    |'aGj  
consignor 寄銷人   LD0x 4zm$m  
consolidated balance sheet 合併資產負債表   pW2NrBq@w  
consolidated profit and loss account 合併損益表   :54ik,l  
consolidation 合併   ^yb3L1y  
construction cost 營建成本   (1^AzE%U+Z  
construction revenue 營建收入   -B*= V  
contract 合同   y U =) g  
control account 統制賬戶   +? E~F  
copyright 版權   .hzzoLI2  
corporation 公司   /q^)thJ~  
cost 成本   }~DlOvsq  
cost accounting 成本會計   ^KM' O8  
cost of labour 勞工成本   +C' u!^)  
cost of production 生產成本   o:W>7~$jr=  
cost of manufacture 製造成本   V|13%aE_v  
cost of sales 銷貨成本   sf<S#;aYqn  
cost price 成本價格   M%92^;|`  
credit 貸方   3X=9$xw_  
credit note 收款通知單   ZX'q-JUv f  
creditor 債權人   ]bLI!2Kr  
crossed check 橫線支票   3CL/9C>  
current account 往來活期賬戶   jhgS@g=@ZC  
current asset 流動資產   Vzn0;  
current liability 流動負債    Tvqq#;I  
current profit and loss 本期損益   Tty_P,  
debit 借方   ;|}N\[fk%]  
debt 債務   WK)hj{k  
debtor 債務人   6<u=hhL  
deed 契據   v[{g"C  
deferred assets 遞延資產   8Wqh 8$  
deferred liabilities 遞延負債   duFVh8  
delivery 交貨   Tsch:r S  
delivery expense 送貨費   Y3=5J\d!a  
delivery order 出貨單   H=RzY-\a%  
demand draft 即期匯票   \@&oK2f  
demand note 即期票據   f>!)y-7  
demurrage charge 延期費   c!*yxzs\  
deposit 存款   P{fT5K|  
deposit slip 存款單   = >CADT
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depreciation 折舊   >Q3_-yY+  
direct cost 直接成本   55q!2>Jh.  
direct labour 直接人工   nWb*u  
director 董事   nsn  
discount 折扣   S52'!WTq  
discount on purchase 進貨折扣   |>|f?^  
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