[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。   "sCRdx]_  
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acceptance 承兌   V!=,0zy~Z  
account 賬戶   3"i-o$P  
accountant 會計員   * fxG?}YT  
accounting 會計   J@'wf8Ub  
accounting system 會計制度   t{kG<J/l  
accounts payable 應付賬款    (ZizuHC  
accounts receivable 應收賬款   'H!Uh]!  
accumulated profits 累積利益   EVSX.'&f  
adjusting entry ?#123;整記錄   T^KKy0ZGM  
adjustment ?#123;整   ND;#7/$>  
administration expense 管理費用   {tZ.v@  
advances 預付   Fxz "DZY6  
advertising expense 廣告費   "^-a M  
agency 代理   ZBthU")?  
agent 代理人   * u>\57W  
agreement 契約   Gd=RyoJl  
allotments 分配數   AkV#J, 3LC  
allowance 津貼   ~0$&3a<n1  
amalgamation 合併   HV|,}Wks6s  
amortization 攤銷   F4
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amortized cost 應攤成本   +\9NDfYIA  
annuities 年金   `^&OF uee  
applied cost 已分配成本   }Y\%RA  
applied expense 已分配費用   4[eXe$  
applied manufacturing expense 己分配製造費用   3p
KQ$\u  
apportioned charge 攤派費用   =H8;iS2R  
appreciation 漲價   L4HI0Mx  
article of association 公司章程   c@7rqHU-0  
assessment 課稅   lo+A%\1  
assets 資產   .q>iXE_c  
attorney fee 律師費   C'x&Py/#  
audit 審計   ga+dt  
auditor 審計員   3w'tH4C[Y  
average 平均數   GTd,n=  
average cost 平均成本   W6Fo6a"<  
bad debt 壞賬   g- gV
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balance 餘額   0H:X3y+  
balance sheet 資產負債表   4Nsp<Kn>  
bank account 銀行賬戶   e^v oW"?%  
bank balance 銀行結存   {IjR^J=k  
bank charge 銀行手續費   PW0LG^xp`  
bank deposit 銀行存款   ]f_p8?j"  
bank discount 銀行貼現   mf r|:i  
bank draft 銀行匯票   TLH1>pY&  
bank loan 銀行借款   Bzf^ivT3L  
bank overdraft 銀行透支   ^cWnF0)j.  
bankers acceptance 銀行承兌   Pm7}"D'/  
bankruptcy 破產   E1 2uZ$X  
bearer 持票人   9(Xn>G'iT  
beneficiary 受益人   e
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bequest 遺產   >t+P(*u  
bill 票據   p_4<6{KEt  
bill of exchange 匯票   ;uGv:$([g  
bill of lading 提單   +}AI@+  
bills discounted 貼現票據   Kg]J/|0\  
bills payable 應付票據   ~xTt204S  
bills receivable 應收票據   Ewz!O`  
board of directors 董事會   HPVEnVn  
bonds 債券   n@3>6_^rwT  
bonus 紅利   ~W/z96' 5  
book value 賬面價值   *- X[u
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bookkeeper 簿記員   53h0UL  
bookkeeping 簿記   #'}*dy/  
branch office general ledger 支店往來賬戶   bN.Pex  
broker 經紀人   uxz^/Gk  
brought down 接前   ]?4hyN  
brought forward 接上頁   0jfuBj5!  
budget 預算   zH r_!~  
by-product 副產品   <_+X 88  
by-product sales 副產品銷售   M6TD" -  
capital 股本   WIGi51yC.x  
capital income 資本收益   K
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capital outlay 資本支出   E{(;@PzE  
capital stock 股本   eMzk3eOJ  
capital stock certificate 股票   *^`Vz ?g<  
carried down 移後   j>kqz>3  
carried forward 移下頁   RnN!2K  
cash 現金   @4#vm@Yf_  
cash account 現金賬戶   b.938#3,  
cash in bank 存銀行現金   k?}Zg*  
cash on delivery 交貨收款   wL[ M:  
cash on hand 庫存現金   O6Y0XL  
cash payment 現金支付   b,@/!ia  
cash purchase 現購   jEwIn 1  
cash sale 現沽   <VE@DBWyl~  
cashier 出?#123;員   xSu >  
cashiers check 本票   F'Z,]b'st3  
certificate of deposit 存款單折   d;>QhoiL  
certificate of indebtedness 借據   Bw.i}3UT6  
certified check 保付支票   :6dxtl/{b:  
certified public accountant 會計師   ?7A>+EY  
charges 費用   d(K+);!  
charge for remittances 匯水手續費   ,x
$,l  
charter 營業執照   6u%&<")4HP  
chartered accountant 會計師   pCG}ZKa  
chattles 動產   /wv0i3_e  
check 支票   '"Nr,vQo  
che stub 支票存根   gG
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closed account 己結清賬戶   vQ.R{!",>  
closing 結算   gM]:Ma  
closing entries 結賬紀錄   $~kA B8z  
closing stock 期末存貨   QGz|*]  
closing the book 結賬   4ppz,L,4  
columnar journal 多欄日記賬    :11 A  
combination 聯合   zm# ?W  
commission 佣金   ^rz_f{c]-  
commodity 商品   "  1tH   
common stock 普通股   =pr7G+_u  
company 公司   {{1G`;|v9  
compensation 賠償   so s5Y}  
compound interest 複利   dWW.Y*339  
consignee 承銷人   )B*t :tN  
consignment 寄銷   HKeK<V  
consignor 寄銷人   Bp{Ri_&A  
consolidated balance sheet 合併資產負債表   tX[WH\(xI  
consolidated profit and loss account 合併損益表   d_CT$  
consolidation 合併   V~
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construction cost 營建成本   _dU\JD  
construction revenue 營建收入   {G-kNU  
contract 合同   _dg\\c  
control account 統制賬戶   }a/Cro.~4  
copyright 版權   0`H# '/  
corporation 公司   /@5YW"1  
cost 成本   T{'RV0%   
cost accounting 成本會計   ('~LMu_  
cost of labour 勞工成本   @nf
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cost of production 生產成本   DwF hK*  
cost of manufacture 製造成本   M%#e1"n  
cost of sales 銷貨成本   Va8&Z  
cost price 成本價格   QL*IiFR  
credit 貸方   t,'<gI
 
credit note 收款通知單   TZ`SZDc7_  
creditor 債權人   JI5Dy>u:  
crossed check 橫線支票   s^SJY{  
current account 往來活期賬戶   /RF
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current asset 流動資產   nFn5v'g  
current liability 流動負債   pk~WrqK}  
current profit and loss 本期損益   w =KPT''!  
debit 借方   >d6|^h'0  
debt 債務   7Lt)nq-b  
debtor 債務人   _B0L.eF  
deed 契據   Pc9H0\+Xk  
deferred assets 遞延資產   ^}r1;W?n  
deferred liabilities 遞延負債   j.YA2mr  
delivery 交貨   ntY]SK%Z  
delivery expense 送貨費   KlqY@Xt  
delivery order 出貨單   OJxl<Q=z  
demand draft 即期匯票   v>56~AJ  
demand note 即期票據   ~s{$WL&  
demurrage charge 延期費   D,6:EV"sa  
deposit 存款   snJ129}A  
deposit slip 存款單   KmF]\:sMD  
depreciation 折舊   uq{beC  
direct cost 直接成本   nP$9CA  
direct labour 直接人工   d'2A,B~_*  
director 董事   =Sv/IXX\di  
discount 折扣   1Z;iV<d  
discount on purchase 進貨折扣   /(LL3cZK  
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