[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。   f*V^HfiQb  
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acceptance 承兌   ">B&dNrt  
account 賬戶   lX.1B&T9Lr  
accountant 會計員   Ur[ai6LNG  
accounting 會計   vWW Q/^  
accounting system 會計制度   j
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accounts payable 應付賬款   rD6NUS  
accounts receivable 應收賬款   s!W{ru  
accumulated profits 累積利益   q-1vtbn  
adjusting entry ?#123;整記錄   z$Z%us>io  
adjustment ?#123;整   zWN]#W`  
administration expense 管理費用   8~!h8bkC  
advances 預付   ^tyqc8&  
advertising expense 廣告費   hey/#GC*  
agency 代理   *?Oh%.HgF  
agent 代理人   g}?39?o 4  
agreement 契約   XYV`[,^h&  
allotments 分配數   Oo!]{[}7  
allowance 津貼   6."|m+D  
amalgamation 合併   <,*w$  
amortization 攤銷   M"-53|#:w\  
amortized cost 應攤成本   t&yuo E  
annuities 年金   eZL!Z!  
applied cost 已分配成本   +CQIm!Sp  
applied expense 已分配費用   `^g-2~  
applied manufacturing expense 己分配製造費用   K-(C5 "j_  
apportioned charge 攤派費用   cri-u E?  
appreciation 漲價   q@mZ0
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article of association 公司章程   G]-\$>5R  
assessment 課稅   8XfOMf~d`  
assets 資產   .lg
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attorney fee 律師費   rXrIGg
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audit 審計   }PMlG  
auditor 審計員   v&])D/a  
average 平均數   3ug>,1:6-  
average cost 平均成本   8`<3rj  
bad debt 壞賬   Kk% IN9  
balance 餘額   AAi4} 8+\  
balance sheet 資產負債表   |o_ N$70  
bank account 銀行賬戶   Pr/q?qZY  
bank balance 銀行結存   mphs^k< Z  
bank charge 銀行手續費   So NgDFD  
bank deposit 銀行存款   .L)j ql%  
bank discount 銀行貼現   47&p*=  
bank draft 銀行匯票   q)"yP\  
bank loan 銀行借款   Z'wGZ(  
bank overdraft 銀行透支   \O>;,(>i  
bankers acceptance 銀行承兌   `j6O  
bankruptcy 破產   Z4k'c+  
bearer 持票人   Mf9x=K9  
beneficiary 受益人   o3'Za'N.  
bequest 遺產   &61h* s  
bill 票據   }.A \;FDyj  
bill of exchange 匯票   |i(@1 l  
bill of lading 提單   o~x49%X<c  
bills discounted 貼現票據   :9|CpC`.  
bills payable 應付票據    o^d  
bills receivable 應收票據   ;%/}(&E2  
board of directors 董事會   Q-e(>=Gv_  
bonds 債券   fHF*#  
bonus 紅利   9 b&HqkXX  
book value 賬面價值   ~. 5[  
bookkeeper 簿記員   s8*Q@0  
bookkeeping 簿記   vf!lhV-UG+  
branch office general ledger 支店往來賬戶   O2~Q(q'   
broker 經紀人   \NL*$SnxP  
brought down 接前   @i>4 k  
brought forward 接上頁   YB9)v5Nz(  
budget 預算   
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by-product 副產品   2 o5u02x  
by-product sales 副產品銷售   {UuSNZ[^  
capital 股本   T\TKgO=)  
capital income 資本收益   na|23
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capital outlay 資本支出   .|LY /q\A  
capital stock 股本   hIo^/_K  
capital stock certificate 股票   "2 qivJ  
carried down 移後   /,9n1|FrG  
carried forward 移下頁   ?2S<D5MSb  
cash 現金   &A&2z l %#  
cash account 現金賬戶   1[(/{CClB  
cash in bank 存銀行現金   X<:Zx#J?i  
cash on delivery 交貨收款    )jH|j  
cash on hand 庫存現金   Tu=~iQ  
cash payment 現金支付   Z"9D1Uk  
cash purchase 現購   5Noy~
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cash sale 現沽   ov Wm}!
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cashier 出?#123;員   j2%M-y4E  
cashiers check 本票   ^Zq3K  
certificate of deposit 存款單折   .#Lu/w' -M  
certificate of indebtedness 借據   !h+VbZ  
certified check 保付支票   ^%RIz!}  
certified public accountant 會計師   K1*V\WRW5  
charges 費用   @=6$ImU  
charge for remittances 匯水手續費   NY%=6><t!  
charter 營業執照   GOY!()F  
chartered accountant 會計師   )VkH':yCM  
chattles 動產   TxmKmZ u  
check 支票   9{R88f
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che stub 支票存根   4^K<RSYs  
closed account 己結清賬戶   M~
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closing 結算   K]>X31Ho  
closing entries 結賬紀錄   oN.#q$\` k  
closing stock 期末存貨   ?_@Mg\Hc
 
closing the book 結賬   u[LsH  
columnar journal 多欄日記賬   ]]V|]}<)m  
combination 聯合   y.WEO>  
commission 佣金   wGx*Xy1n<  
commodity 商品   cD9axlJ  
common stock 普通股   $&FeR*$|g  
company 公司   q=/ck  
compensation 賠償   aeTVcq  
compound interest 複利   KqWt4{\8v`  
consignee 承銷人   6iJ\7  
consignment 寄銷   `>\>'V<&  
consignor 寄銷人   `j(-y`fo  
consolidated balance sheet 合併資產負債表   F'JceU  
consolidated profit and loss account 合併損益表   I:o. %5)  
consolidation 合併   .Za)S5U  
construction cost 營建成本   =U3rOYbP;  
construction revenue 營建收入   e/y\P&"eI  
contract 合同   j%Z%_{6Ds*  
control account 統制賬戶   Qg gx:  
copyright 版權   ),4cb  
corporation 公司   K`twbTU  
cost 成本   ivP#qM1*;  
cost accounting 成本會計   8Rd*`]@[pk  
cost of labour 勞工成本   q,2 +\i  
cost of production 生產成本   -i"?2gK  
cost of manufacture 製造成本   S,^)\=v  
cost of sales 銷貨成本   +{H
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cost price 成本價格   nrRP1`!]T  
credit 貸方   .# }`r`/  
credit note 收款通知單   7G &I]>  
creditor 債權人   U<.,"`=l  
crossed check 橫線支票   .L))EB  
current account 往來活期賬戶   0I"r*;9?K  
current asset 流動資產   6%fF6  
current liability 流動負債   ^n<o,K4\}  
current profit and loss 本期損益   L [=JHW  
debit 借方   ffoLCx4o0E  
debt 債務   n_MY69W  
debtor 債務人   "DU1k6XC  
deed 契據   0m&W: c  
deferred assets 遞延資產   ;wj8:9 ;  
deferred liabilities 遞延負債   DjveMs$d  
delivery 交貨   H+F>#  
delivery expense 送貨費   _*LgpZ-2(  
delivery order 出貨單   u%I |os]  
demand draft 即期匯票   }ujl2uhM  
demand note 即期票據   h5VZ-v_j  
demurrage charge 延期費   .{ r %C4q9  
deposit 存款   S[I-Z_S  
deposit slip 存款單   ^Qa!{9o[  
depreciation 折舊   [vyi_0[  
direct cost 直接成本   f,'9Bj.~  
direct labour 直接人工   b[`
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director 董事   O}mz@-Z  
discount 折扣   $ {5|{`  
discount on purchase 進貨折扣   l"1at eM3  
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