[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。   ~?AEtl#&"  
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acceptance 承兌   P}Kgh7)3  
account 賬戶   Zn'tNt/  
accountant 會計員   sfj+-se(K.  
accounting 會計   iU;e!\A  
accounting system 會計制度   +t+<?M B  
accounts payable 應付賬款   q.VYPkEib  
accounts receivable 應收賬款   u]};QR  
accumulated profits 累積利益   RhH1nf2UR  
adjusting entry ?#123;整記錄   Y~-y\l;Tr  
adjustment ?#123;整    OegeZV  
administration expense 管理費用   |4Q*4s  
advances 預付   %,kP_[!>Q  
advertising expense 廣告費   _!R$a-  
agency 代理   Jpj=d@Of70  
agent 代理人   `t&{^ a&Y"  
agreement 契約   6!ve6ZB[p  
allotments 分配數   H<Oo./8+  
allowance 津貼   CwA_jOp  
amalgamation 合併   2gPqB*H  
amortization 攤銷   K>@yk9)vi  
amortized cost 應攤成本   \ ;npdFy  
annuities 年金   xzm]v9k&  
applied cost 已分配成本   Nr4:Gih  
applied expense 已分配費用   "6$V1B0KW  
applied manufacturing expense 己分配製造費用   Yf w>x[#e  
apportioned charge 攤派費用   `}
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appreciation 漲價   _\}'5nmw\  
article of association 公司章程   `hi=y BO  
assessment 課稅   Xv8-<Ks  
assets 資產   GiV%Hcx  
attorney fee 律師費   -3EQ
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audit 審計   ,50
 
auditor 審計員   $*fJKR_N  
average 平均數   =?<WCR C*  
average cost 平均成本   G%<}TI1}  
bad debt 壞賬   Az`Aa0h]7  
balance 餘額  
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balance sheet 資產負債表   Gt9$hB7  
bank account 銀行賬戶   AK2Gm-hHK  
bank balance 銀行結存   Wwq:\C  
bank charge 銀行手續費   "is(  
bank deposit 銀行存款   @ _Ey"k<  
bank discount 銀行貼現   *qd:f!Q3  
bank draft 銀行匯票   jT{T#_   
bank loan 銀行借款   .f\LzZ-I:  
bank overdraft 銀行透支   J7 +G"_)'  
bankers acceptance 銀行承兌   M&Ka^h;N  
bankruptcy 破產   a1U|eLmUb  
bearer 持票人   e1m
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beneficiary 受益人   !eLj+0  
bequest 遺產   VY0.]t  
bill 票據   I`kfe`_  
bill of exchange 匯票   ef5)z}B   
bill of lading 提單   };/QK*  
bills discounted 貼現票據   8i
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bills payable 應付票據   BUO5g8m{  
bills receivable 應收票據   =q4}(  
board of directors 董事會   *'<AwG&  
bonds 債券   ?+yr7_f3*  
bonus 紅利   (#Y~z',I  
book value 賬面價值   0#,a#P  
bookkeeper 簿記員   [GLH8R  
bookkeeping 簿記   25Dl4<-Z  
branch office general ledger 支店往來賬戶   F"@%7xy  
broker 經紀人   A
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brought down 接前   )r2Y@+.FN  
brought forward 接上頁   RZOK+!H:  
budget 預算   ;[v!#+yml  
by-product 副產品   +)Z]<O  
by-product sales 副產品銷售   D*XrK0#Z`  
capital 股本   #2{-6ey  
capital income 資本收益   L:R4&|E/t
 
capital outlay 資本支出   $ V^gFes  
capital stock 股本   z;c>Q\Q  
capital stock certificate 股票   LK^|JEu  
carried down 移後   O\5%IfB'"  
carried forward 移下頁   t&r.Kf9Z\  
cash 現金   "HMEo
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cash account 現金賬戶   Rn1oD3w  
cash in bank 存銀行現金   /sE,2X*BT  
cash on delivery 交貨收款   d>NGCe  
cash on hand 庫存現金   b/SBQ"B%  
cash payment 現金支付   I=
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cash purchase 現購   S*h52li  
cash sale 現沽   V>@[\N[  
cashier 出?#123;員   [BWq9uE  
cashiers check 本票   o<`vh*U@,4  
certificate of deposit 存款單折    (I[_}l  
certificate of indebtedness 借據   a:kAo0@":j  
certified check 保付支票   6EqA
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certified public accountant 會計師   A~zn;  
charges 費用   h<9s& p  
charge for remittances 匯水手續費   o2/:e  
charter 營業執照   -;""l{  
chartered accountant 會計師   pwFp<O"  
chattles 動產   qt"D!S
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check 支票   =7Ln&t
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che stub 支票存根   ?w3RqF@}  
closed account 己結清賬戶   XlmX3RU  
closing 結算   w:&""'E  
closing entries 結賬紀錄   e~r/!B5X  
closing stock 期末存貨   ^7gGtz2  
closing the book 結賬   w^yb`\$  
columnar journal 多欄日記賬   X Xque-  
combination 聯合   -IPo/?}  
commission 佣金   wi(Y=?=  
commodity 商品   ( }-*irSsj  
common stock 普通股   _&<n'fK[  
company 公司   AIF?>wgq  
compensation 賠償   m%'nk"p9  
compound interest 複利   hFtV\xFK  
consignee 承銷人   inh0p ^  
consignment 寄銷   _&gi4)q  
consignor 寄銷人   u4x-GO
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consolidated balance sheet 合併資產負債表   'jev1u[  
consolidated profit and loss account 合併損益表   eYOY   
consolidation 合併   bJd|mm/v  
construction cost 營建成本    Q!X?P  
construction revenue 營建收入   A*JOp8\)  
contract 合同   a:FU- ^B4~  
control account 統制賬戶   Gh;\"Qx
  
copyright 版權   Fmk:[hMw  
corporation 公司   i:lc]B  
cost 成本   X
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cost accounting 成本會計   +^.Yt0}  
cost of labour 勞工成本   ^q7V%{54  
cost of production 生產成本   +! 1_Mt6  
cost of manufacture 製造成本   crmQn ^4\  
cost of sales 銷貨成本   -amo8V;2H  
cost price 成本價格   ~7m`p3W@  
credit 貸方   )aS:h}zn  
credit note 收款通知單   jqUVERbc  
creditor 債權人   ?]Yic]$n  
crossed check 橫線支票   Y}~sTuWU  
current account 往來活期賬戶   _4{0He`q  
current asset 流動資產   $BqiC!~  
current liability 流動負債   7)?C+=,0  
current profit and loss 本期損益   ~9>H(c  
debit 借方   <=(K'eqC^  
debt 債務   _c5@)I~  
debtor 債務人   ~ua(Qm  
deed 契據   }$ y.qqG  
deferred assets 遞延資產   |J$A%27  
deferred liabilities 遞延負債   Gu;40)gm  
delivery 交貨   u[a-9^&g  
delivery expense 送貨費   E-A9lJW
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delivery order 出貨單   x]^d'o:cDP  
demand draft 即期匯票   D T5d]MU  
demand note 即期票據   V@'Xj .ze  
demurrage charge 延期費   "4b{YWv  
deposit 存款   0h-NT\m  
deposit slip 存款單   &3vm @  
depreciation 折舊   GM|&,}  
direct cost 直接成本   FZ*"^=)`G  
direct labour 直接人工   2&hv6Y1  
director 董事   {`HbpM<=m]  
discount 折扣   B`SX3,3  
discount on purchase 進貨折扣   Yy~x`P'g!  
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