[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。   y5j:+2|I  
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acceptance 承兌   D j 9aTO  
account 賬戶   
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accountant 會計員   8IlUbj  
accounting 會計   YP02/*'  
accounting system 會計制度   ]\xt[/?{  
accounts payable 應付賬款   ,IPt4EH $  
accounts receivable 應收賬款   $k\bP9  
accumulated profits 累積利益   g9pKoi|\E  
adjusting entry ?#123;整記錄   F6q=W#~  
adjustment ?#123;整   a20w.6F  
administration expense 管理費用   {zcG%b WJ  
advances 預付   L}*o8l`  
advertising expense 廣告費   )4ek!G]Rb  
agency 代理   oDA'$]UL  
agent 代理人   3HrG^ /  
agreement 契約   FS
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allotments 分配數   *B|hRZka1A  
allowance 津貼   Qf=^CQ=lV  
amalgamation 合併   8?nn4]P  
amortization 攤銷   n>v1<
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amortized cost 應攤成本    ImhkU%  
annuities 年金   +yO) 3  
applied cost 已分配成本   FAnz0p+t  
applied expense 已分配費用   G!I++M"  
applied manufacturing expense 己分配製造費用   (10t,n$  
apportioned charge 攤派費用   ]"T157F  
appreciation 漲價   bPFGQlmIO  
article of association 公司章程   *1dZs~_  
assessment 課稅   v"1&xe^4  
assets 資產   u<:uL  
attorney fee 律師費   eQ[akVM k  
audit 審計   Eg`~mE+a  
auditor 審計員   LG,?,%_s  
average 平均數    ,h^6y  
average cost 平均成本   @:zC!dR)G  
bad debt 壞賬   jo"nK,r  
balance 餘額   ;&j'`t P  
balance sheet 資產負債表   LOkgeJuWv  
bank account 銀行賬戶   E^rBs2;9
  
bank balance 銀行結存   }6[jJ`=gOx  
bank charge 銀行手續費   |^8ND#x  
bank deposit 銀行存款   2@a'n@-  
bank discount 銀行貼現   %h ;oi/pe  
bank draft 銀行匯票   uN<=v&]q  
bank loan 銀行借款   K7&]|^M9  
bank overdraft 銀行透支   t[!,puZc#  
bankers acceptance 銀行承兌   B@-\. m  
bankruptcy 破產   9mDdX
 
bearer 持票人   oqwW  
beneficiary 受益人   js"Yh  
bequest 遺產   ?/&X_O  
bill 票據   Nt8"6k_  
bill of exchange 匯票   rwDLBpk  
bill of lading 提單   <o()14  
bills discounted 貼現票據   ia\Gmh  
bills payable 應付票據   X40 gJV<  
bills receivable 應收票據   qY-aR;  
board of directors 董事會   .'M.yE~5J  
bonds 債券   4}N+o+  
bonus 紅利   BPkMw'a:  
book value 賬面價值   b$Hbo;_  
bookkeeper 簿記員   mdL T7  
bookkeeping 簿記   qE2<vjRg  
branch office general ledger 支店往來賬戶   !=21K0~t#  
broker 經紀人   {($mLfC4  
brought down 接前   DH\Ox>b=  
brought forward 接上頁   wrJQkven-  
budget 預算   G:b6Wf  
by-product 副產品    `P\H{  
by-product sales 副產品銷售   nycJZ}f:wP  
capital 股本   ~*EipxhstJ  
capital income 資本收益   TQeIAy  
capital outlay 資本支出   ?T73BL=  
capital stock 股本   ?:vg`m!*  
capital stock certificate 股票   Lb$Uba-_  
carried down 移後   s8(Z&pQ  
carried forward 移下頁   aEdMZ+P.  
cash 現金    .nIGs'P  
cash account 現金賬戶   4Ty?>'*|  
cash in bank 存銀行現金   P:6K  
cash on delivery 交貨收款   fQ~~%#z1  
cash on hand 庫存現金   0D4 4  
cash payment 現金支付   (1S9+H>g  
cash purchase 現購   Qq{t
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cash sale 現沽   kN 2mPD/  
cashier 出?#123;員   v0WB.`rO  
cashiers check 本票   gm]q<~eMW  
certificate of deposit 存款單折   0e>?!Z E  
certificate of indebtedness 借據   q#Otp\f  
certified check 保付支票   r|Uz?  
certified public accountant 會計師   uu4!e{K  
charges 費用   Y]R=z*i%  
charge for remittances 匯水手續費   O^c?w8   
charter 營業執照   n)cc\JPQ  
chartered accountant 會計師   :6C R~p  
chattles 動產   T\zn&6  
check 支票   s7E %Et  
che stub 支票存根   :OU(fz]  
closed account 己結清賬戶   bg3kGt0  
closing 結算   Fc=F2Mo?  
closing entries 結賬紀錄   fc:87ZR{K  
closing stock 期末存貨   z1RHdu0;z  
closing the book 結賬   $hJ 4=F  
columnar journal 多欄日記賬   7 HL Uk3  
combination 聯合   b%F'Ou~  
commission 佣金   3mE8tTA$R  
commodity 商品  
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common stock 普通股   78T;b7!-C  
company 公司   !b
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compensation 賠償   fX:G;vYn  
compound interest 複利   mMZ=9 ?m  
consignee 承銷人   tre`iCH~  
consignment 寄銷   %xx;C{g;a  
consignor 寄銷人   -[=@'NP  
consolidated balance sheet 合併資產負債表   V'.gE6we  
consolidated profit and loss account 合併損益表   ZnbpIJ8cV  
consolidation 合併   3Qv9=q|[b  
construction cost 營建成本   K~&3etQF  
construction revenue 營建收入   |<]wM(GxE  
contract 合同   YS9)%F=X  
control account 統制賬戶   bMqS:+  
copyright 版權   ENYc.$r  
corporation 公司   UQ e1rf  
cost 成本   $43CNnf3N  
cost accounting 成本會計   @uxg;dyI~  
cost of labour 勞工成本   ' z^v
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cost of production 生產成本   kad$Fp39  
cost of manufacture 製造成本   5*"WS $  
cost of sales 銷貨成本   5=poe@1g  
cost price 成本價格   l9rN!Q|  
credit 貸方   4mGRk)hk:>  
credit note 收款通知單   IOrYm  
creditor 債權人   ~8Ef`zL  
crossed check 橫線支票   }q /[\3  
current account 往來活期賬戶   ,;= S\  
current asset 流動資產   "g!/^A!!  
current liability 流動負債   D1fUEHB}A8  
current profit and loss 本期損益   R'1"`@fG  
debit 借方   f`J[u!Ja  
debt 債務   0"@p|nAa  
debtor 債務人   G~lnX^46"  
deed 契據   
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deferred assets 遞延資產   H~<wAer,Op  
deferred liabilities 遞延負債   j~ qm5}  
delivery 交貨   n*=Tm KQ  
delivery expense 送貨費   KC\W6|NtGj  
delivery order 出貨單   VDy_s8Z#  
demand draft 即期匯票   /3`fO^39Ta  
demand note 即期票據   xl,?Hh%#  
demurrage charge 延期費   ,+g0#8?p^x  
deposit 存款   NjA\*M9  
deposit slip 存款單   SMm
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depreciation 折舊   Sj'.)nz>  
direct cost 直接成本   \ ?k"AtL  
direct labour 直接人工  
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director 董事   VS <w:{*  
discount 折扣   P$A'WEO'  
discount on purchase 進貨折扣   6}mSA@4&  
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