[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。   U%BtBPL  
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acceptance 承兌   !RwhVaSh  
account 賬戶   d>MDC . j  
accountant 會計員   7l*vmF6Z  
accounting 會計   hHDLrr
  
accounting system 會計制度   q&6|uV])H  
accounts payable 應付賬款   e~'z;%O~  
accounts receivable 應收賬款   8a8D0}'  
accumulated profits 累積利益   y|0/;SjV  
adjusting entry ?#123;整記錄   b-@9Xjv  
adjustment ?#123;整   Q*'OY~  
administration expense 管理費用   %8Y+Df;ax  
advances 預付   1!U:M8T|  
advertising expense 廣告費   sc# EL~  
agency 代理   p9\*n5{  
agent 代理人   d9jD?HgM(  
agreement 契約   HSU?4=Q  
allotments 分配數   Tw*p^rU  
allowance 津貼   a
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amalgamation 合併   c`S
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amortization 攤銷   # &5.   
amortized cost 應攤成本  
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annuities 年金   UpSJ%%.n  
applied cost 已分配成本   rp1+K4]P  
applied expense 已分配費用   bF,.6iKI  
applied manufacturing expense 己分配製造費用   Z1$U[Tsd  
apportioned charge 攤派費用   .YB/7-%M[  
appreciation 漲價   ~5Mj:{B  
article of association 公司章程   }1Mf
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assessment 課稅   Mty[)+se  
assets 資產   ij3W8i9'  
attorney fee 律師費   lMg#zT!?  
audit 審計   (=1zMZo  
auditor 審計員   Ayn$,  
average 平均數   rADzJ#CU\  
average cost 平均成本   Fe: ~M?]  
bad debt 壞賬   ;GOu'34j  
balance 餘額   @;hdZLG]`&  
balance sheet 資產負債表   l1L8a I,8  
bank account 銀行賬戶   AkO);4A;Jd  
bank balance 銀行結存   HKO]_; :(  
bank charge 銀行手續費   /e|qyWs  
bank deposit 銀行存款   B#5[PX  
bank discount 銀行貼現   v*As:;D_  
bank draft 銀行匯票   ,BG UIu6  
bank loan 銀行借款   JqYa~6 C  
bank overdraft 銀行透支   L=HnVgBs  
bankers acceptance 銀行承兌   fWri7|"0h  
bankruptcy 破產   GGhk`z  
bearer 持票人   *0V'rH)  
beneficiary 受益人   C
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bequest 遺產   QSM3qke  
bill 票據   *|CvK&7  
bill of exchange 匯票   Zvfy%k   
bill of lading 提單   nr}Ols  
bills discounted 貼現票據   yn<J>e  
bills payable 應付票據   aiE\r/k8s  
bills receivable 應收票據   Q uw|KL  
board of directors 董事會   dmLx $8  
bonds 債券   k:@N6K/$P^  
bonus 紅利   jk\V2x@DR  
book value 賬面價值   3qH1\  
bookkeeper 簿記員   ^si[L52BZ  
bookkeeping 簿記   7#
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branch office general ledger 支店往來賬戶   ke<5]&x  
broker 經紀人   M: &%c3  
brought down 接前   N{@~(>ee^  
brought forward 接上頁   Y}Y~?kE>M|  
budget 預算   mU]^PC2[  
by-product 副產品   S}]B|Q  
by-product sales 副產品銷售   `cN8AcRHP  
capital 股本   BTG_c_?]e  
capital income 資本收益   '(N(k@>{  
capital outlay 資本支出   hJk:&!M=T  
capital stock 股本   T:|p[Xbo  
capital stock certificate 股票   r yA+Lli.  
carried down 移後   F`{O  
carried forward 移下頁   u3wd~.  
cash 現金   pm:-E(3#  
cash account 現金賬戶   _RZ"WA^[  
cash in bank 存銀行現金   u5KAwMw%Q  
cash on delivery 交貨收款   +StsSZ  
cash on hand 庫存現金   r{SDJa  
cash payment 現金支付   XAtRA1.  
cash purchase 現購   ^L7!lzyo  
cash sale 現沽   V*Xr}FE  
cashier 出?#123;員   bs16G3-p  
cashiers check 本票   Wyeb1  
certificate of deposit 存款單折   p Tz]8[ ^  
certificate of indebtedness 借據   5tLb o  
certified check 保付支票   ,\#s_N7  
certified public accountant 會計師   FS!)KxC/-  
charges 費用   ^} wF^ _  
charge for remittances 匯水手續費   +Kg }R5+  
charter 營業執照   X6qgApyE  
chartered accountant 會計師   5dD8s-;^T  
chattles 動產   0]=Bqyg  
check 支票   bz~aj}"`  
che stub 支票存根   y*US^HJOZ  
closed account 己結清賬戶   tXZMr  
closing 結算   s| Q1;%Tj  
closing entries 結賬紀錄   5IFzbL#q#f  
closing stock 期末存貨   u e'dI  
closing the book 結賬   A:yql`&s  
columnar journal 多欄日記賬   DxpJP,wY3  
combination 聯合   19!;0fe=  
commission 佣金   D.x8=|;  
commodity 商品   5ddfdIp  
common stock 普通股   gwXmoM5  
company 公司   X')l04P@%  
compensation 賠償   9d(#/n  
compound interest 複利   |GsMLY:0  
consignee 承銷人   ^=1u2YdVw  
consignment 寄銷   ;fN^MW@&[  
consignor 寄銷人   >+Iph2]  
consolidated balance sheet 合併資產負債表   8pftc)k  
consolidated profit and loss account 合併損益表   pLV %g#h  
consolidation 合併   #e,TS`"e D  
construction cost 營建成本   (~E-=+R[$&  
construction revenue 營建收入   &rPAW V'v  
contract 合同   *rHz/& ,  
control account 統制賬戶   >gM"*Laa?  
copyright 版權   ki/Cpfq40*  
corporation 公司   :eJJL,v  
cost 成本   A,=> |&*  
cost accounting 成本會計   Oe :S1f  
cost of labour 勞工成本   o8hE.pf&  
cost of production 生產成本   o90
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cost of manufacture 製造成本   .] JIo&>5  
cost of sales 銷貨成本   V`W']  
cost price 成本價格   J2! Q09 }5  
credit 貸方   MV!d*\  
credit note 收款通知單   :M f8q!Q'  
creditor 債權人   cs9h\]ZA  
crossed check 橫線支票   [C<
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current account 往來活期賬戶   ?TK`sGy  
current asset 流動資產   hiA\~}sl n  
current liability 流動負債   1sonDBd0@;  
current profit and loss 本期損益   @pYC!;n+  
debit 借方   0( A  ?&  
debt 債務   I.T?A9Z  
debtor 債務人   i^ |G  
deed 契據   8e
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deferred assets 遞延資產   mU?~s7  
deferred liabilities 遞延負債   4#]g852  
delivery 交貨   Rt&5s)O'  
delivery expense 送貨費   {2D|,yH=  
delivery order 出貨單   v>Kh5H5e~  
demand draft 即期匯票   \0_jmX
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demand note 即期票據   y,ub*-:  
demurrage charge 延期費   'd&d"E[  
deposit 存款   xa<KF  
deposit slip 存款單   1TR+p? "  
depreciation 折舊   k<+Sj h$  
direct cost 直接成本  
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direct labour 直接人工   qBh@^GxY),  
director 董事   ?CC.xE  
discount 折扣   L=EkY O%\"  
discount on purchase 進貨折扣   Nq8 3 6HL  
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