[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。   6 bU/IVP  
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acceptance 承兌   ukZ L  
account 賬戶   PAqziq.  
accountant 會計員   =b;v:HC  
accounting 會計   ?B[Z9Ef"8l  
accounting system 會計制度   T9(~^}_+9  
accounts payable 應付賬款   TpnkJygIm  
accounts receivable 應收賬款   R(hqBa/V  
accumulated profits 累積利益   |&C.P?q  
adjusting entry ?#123;整記錄   y_a~>S  
adjustment ?#123;整   RJGf@am&  
administration expense 管理費用   []u!p
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advances 預付   QPGssQR6  
advertising expense 廣告費  
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agency 代理   zf^!Zqn[8z  
agent 代理人   ?SS?I  
agreement 契約   !5[?n3  
allotments 分配數   <FG M/e4  
allowance 津貼   R*QL6t  
amalgamation 合併   C YnBZ  
amortization 攤銷   ;;UvK v  
amortized cost 應攤成本   #opFUX-  
annuities 年金   =WN6Fj`  
applied cost 已分配成本   =`{!" 6a  
applied expense 已分配費用   "ua/65cq9  
applied manufacturing expense 己分配製造費用   whv
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apportioned charge 攤派費用   Q%@l`V)Rs  
appreciation 漲價   A 8&%G8d  
article of association 公司章程   )0/DY  
assessment 課稅   -V<i4X<|,+  
assets 資產   \alRBHqE  
attorney fee 律師費   9B<y w.  
audit 審計   'e0qdY`  
auditor 審計員   =<FFFoF*C_  
average 平均數   iT IW;Cv  
average cost 平均成本   #
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bad debt 壞賬   eZf-i1lJ  
balance 餘額   O^ f[ugs  
balance sheet 資產負債表   2
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bank account 銀行賬戶  
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bank balance 銀行結存   LkJ3 :3O  
bank charge 銀行手續費   '9i:b]Hru  
bank deposit 銀行存款   2W|j K  
bank discount 銀行貼現   lOYwYMi  
bank draft 銀行匯票   JTdK\A>l  
bank loan 銀行借款   Nnx"b 5I}n  
bank overdraft 銀行透支   }1'C!]j  
bankers acceptance 銀行承兌   p2tBF98  
bankruptcy 破產   ]%G[<zD,1  
bearer 持票人   -rU *)0PR  
beneficiary 受益人   Rqu;;VI[  
bequest 遺產   5>/,25 99  
bill 票據   U<o,`y[Tn  
bill of exchange 匯票   zYF'XB]4  
bill of lading 提單   |9}G  
bills discounted 貼現票據   eF:6k qg  
bills payable 應付票據   ~I2IgEj>]  
bills receivable 應收票據   6`F_js.a  
board of directors 董事會   e,8C} 2  
bonds 債券   5a-8/.}cP  
bonus 紅利   %vyjn
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book value 賬面價值   R1A!ob  
bookkeeper 簿記員   5AQ $xm4  
bookkeeping 簿記   YAd.i@^  
branch office general ledger 支店往來賬戶   d0IHl!X  
broker 經紀人   9KD2C>d<  
brought down 接前   ^'[Rb!Q8  
brought forward 接上頁   H@'Y>^z?  
budget 預算   b\H~Ot[i  
by-product 副產品   Mx[tE?!2  
by-product sales 副產品銷售   G8eAj%88  
capital 股本   DKYrh-MN  
capital income 資本收益   ~(G]-__B<  
capital outlay 資本支出   oZP:}= F  
capital stock 股本   /zPN9 db  
capital stock certificate 股票   8vc4J5  
carried down 移後   5ahAp];  
carried forward 移下頁   hA)3Ah*  
cash 現金   ;nSaZ$`5  
cash account 現金賬戶   /ijj;9EB  
cash in bank 存銀行現金   ld`oIEj!P_  
cash on delivery 交貨收款   -KbT[]  
cash on hand 庫存現金   ;k!bv|>
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cash payment 現金支付   yD5T'np<4  
cash purchase 現購   ow%s_yV]R  
cash sale 現沽   O*!+D-  
cashier 出?#123;員   N!r@M."  
cashiers check 本票   Z}$ .Tm  
certificate of deposit 存款單折   D",ZrwyJ  
certificate of indebtedness 借據   x~A""*B~  
certified check 保付支票   )T 3y,*  
certified public accountant 會計師   1%EIP-z  
charges 費用   \S1WF?<,  
charge for remittances 匯水手續費   HI)ks~E/  
charter 營業執照   u!X[xe;  
chartered accountant 會計師   \O72PC+  
chattles 動產   44($a9oa2  
check 支票   S\s1}`pNm  
che stub 支票存根   ub./U@1
 
closed account 己結清賬戶   FpCj$y~3  
closing 結算   k h#|`E#,  
closing entries 結賬紀錄   NuW9.6$Jrf  
closing stock 期末存貨   `N ;!=7y7Y  
closing the book 結賬   03AYW)"}M  
columnar journal 多欄日記賬   ?cowey\m .  
combination 聯合   }=;N3Q" #y  
commission 佣金   3-~_F*%ST  
commodity 商品   ~Og'IRf  
common stock 普通股   nD!C9G#oS  
company 公司   9e1gjC\c  
compensation 賠償   xL=g(FN(6L  
compound interest 複利   24>{T5E  
consignee 承銷人   ~iydp  
consignment 寄銷   ]oXd|[G  
consignor 寄銷人   Nbuaw[[iz  
consolidated balance sheet 合併資產負債表   I&1h/  
consolidated profit and loss account 合併損益表   V]`V3cy1+3  
consolidation 合併   _Ev"/%  
construction cost 營建成本   ZO W{rv]  
construction revenue 營建收入   GVCyVt[!-  
contract 合同   .@/5Ln  
control account 統制賬戶   hDjsGB|Fz  
copyright 版權   /QD}_lh;,  
corporation 公司   Pg|q{
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cost 成本    w~&bpCB!  
cost accounting 成本會計   7Ja^d-F7  
cost of labour 勞工成本   [&3G `8hY  
cost of production 生產成本   pJK puoiX  
cost of manufacture 製造成本   ,dK%[  
cost of sales 銷貨成本   12;"K?7{  
cost price 成本價格   >{ne!  
credit 貸方   C  `k^So)  
credit note 收款通知單   Eki7bT@/  
creditor 債權人   ,t(y~Z wJ  
crossed check 橫線支票   0JKbp*H  
current account 往來活期賬戶   fb&K.6"  
current asset 流動資產   %~ZOQ%c1  
current liability 流動負債   @fPiGu`L  
current profit and loss 本期損益   ,`S"nq  
debit 借方   v
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debt 債務   (y=P-nm  
debtor 債務人   AbcmI*y  
deed 契據   DyYl97+Z?  
deferred assets 遞延資產   ib;:*  
deferred liabilities 遞延負債   eWW\m[k]}  
delivery 交貨   OfbM]:}<3  
delivery expense 送貨費   oRmN|d ~4  
delivery order 出貨單   e J2wK3R  
demand draft 即期匯票   \E]s]ft;+  
demand note 即期票據   ZWh:&e(  
demurrage charge 延期費   Zb<DgJ=3  
deposit 存款   ]C}z3hhk  
deposit slip 存款單   [ {f{E  
depreciation 折舊   {SCwi;m  
direct cost 直接成本   52{jq18&  
direct labour 直接人工   cQS}pQyYN  
director 董事   s:i$s")  
discount 折扣   ^mkplp  a  
discount on purchase 進貨折扣   d=Q0/sI&  
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