[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。   Gm\)1b  
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acceptance 承兌   R3.w")6  
account 賬戶   Qr7|;l3  
accountant 會計員   j>l  
accounting 會計   />pAZa  
accounting system 會計制度   eVB43]g  
accounts payable 應付賬款   )X:Sfk  
accounts receivable 應收賬款   4\k{E-x $  
accumulated profits 累積利益   G l2WbY  
adjusting entry ?#123;整記錄   SuNc&e#(  
adjustment ?#123;整   _n{_\/A6f  
administration expense 管理費用   RlbJ4`a  
advances 預付   -B! a O65^  
advertising expense 廣告費   `T{CB) ? 9  
agency 代理   cIa`pU,6A  
agent 代理人   %M/L/_d  
agreement 契約   SGba6b31  
allotments 分配數   XD|Xd|/ {  
allowance 津貼   mAY/J0_  
amalgamation 合併   nEW.Y33  
amortization 攤銷   }_}    
amortized cost 應攤成本   "%S-(ue:  
annuities 年金   #W l^!)#j?  
applied cost 已分配成本   ,fN <I  
applied expense 已分配費用   9ZR"Lo>3e+  
applied manufacturing expense 己分配製造費用   Qh6vH9(D  
apportioned charge 攤派費用   x]?V*Jz  
appreciation 漲價   |1/8m/2Af.  
article of association 公司章程   7GG`9!l]D  
assessment 課稅   gg8)oc+w  
assets 資產   L{l}G,j<  
attorney fee 律師費   E>gLUMG$  
audit 審計   mG@[~w+  
auditor 審計員   iTs"RW  
average 平均數    w5rtYTI  
average cost 平均成本   ^,?>6O  
bad debt 壞賬   vjh'<5w9Wi  
balance 餘額   -nX{&Z3-s  
balance sheet 資產負債表   SG&H^V8  
bank account 銀行賬戶   ~E_irzOFP  
bank balance 銀行結存   mA_EvzXk\  
bank charge 銀行手續費   VS>hi~j  
bank deposit 銀行存款   {f*{dSm9b  
bank discount 銀行貼現   0(9gTxdB  
bank draft 銀行匯票   4>H0a  
bank loan 銀行借款   d{) =E8wE  
bank overdraft 銀行透支   "LW\osjen  
bankers acceptance 銀行承兌   zV;NRf) 9.  
bankruptcy 破產   )56L`5#tS  
bearer 持票人   zlTLp-^Y  
beneficiary 受益人   B|+% ExT7  
bequest 遺產   o8IqO'  
bill 票據   Zm|il9y4m  
bill of exchange 匯票   B<h4ZK%  
bill of lading 提單   rM6S%rS  
bills discounted 貼現票據   UEm4):/}  
bills payable 應付票據   +l!.<:sp  
bills receivable 應收票據   a HI~@  
board of directors 董事會   \IzZJ
Gi  
bonds 債券   !U(KQ:j  
bonus 紅利   -e
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book value 賬面價值   xdY'i0fh  
bookkeeper 簿記員   x^Qij!mB%  
bookkeeping 簿記   RZSEcRlN  
branch office general ledger 支店往來賬戶   :B|rs&  
broker 經紀人   d(9SkXr  
brought down 接前   IM[=]j.?  
brought forward 接上頁   D62'bFB^  
budget 預算   i=M[$   
by-product 副產品   ~x_(v,NW  
by-product sales 副產品銷售   )=aqj@v  
capital 股本   k<f0mo xs'  
capital income 資本收益   8^^ehaxy  
capital outlay 資本支出   -xJ\/"A  
capital stock 股本   {_z6  
capital stock certificate 股票   ;i+(Q%LO  
carried down 移後   *laFG<;  
carried forward 移下頁   j.+,c#hFo
 
cash 現金   2(e;pM2Dq  
cash account 現金賬戶   V/R@=[  
cash in bank 存銀行現金   a{%EHL,F  
cash on delivery 交貨收款   /w2IL7}  
cash on hand 庫存現金   YY'[PXP$Y  
cash payment 現金支付   !y!s/i&P%  
cash purchase 現購   5"q{b1  
cash sale 現沽   /jq"r-S"  
cashier 出?#123;員   c\tw#;\9  
cashiers check 本票   A,= R`m  
certificate of deposit 存款單折   |c-`XC2g  
certificate of indebtedness 借據   ^BI&-bR@  
certified check 保付支票   a<+Rw{  
certified public accountant 會計師   5`
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charges 費用   7Bf4ojKt  
charge for remittances 匯水手續費   HBk5p>&  
charter 營業執照   K+yi_n L  
chartered accountant 會計師   5VfpeA`  
chattles 動產   I9U 8@e!X  
check 支票   +l7Bu}_?  
che stub 支票存根   /\1Q :B3W  
closed account 己結清賬戶   "[Tr"nI  
closing 結算   a{?>F&vnU  
closing entries 結賬紀錄   Th~pju  
closing stock 期末存貨   AJRiwP|H+  
closing the book 結賬   gKIN* Od  
columnar journal 多欄日記賬   +yHzp    
combination 聯合   Xa&:Hg<  
commission 佣金   +ZBj_Vw*|  
commodity 商品   do%.KIk  
common stock 普通股   y92<(ziaX)  
company 公司   !yV)EJ:$  
compensation 賠償   _,-\;  
compound interest 複利   )*o) iN 7l  
consignee 承銷人   $ WWi2cI;  
consignment 寄銷   \D[~54  
consignor 寄銷人   T16B2|C"Y  
consolidated balance sheet 合併資產負債表   tfe'].uT  
consolidated profit and loss account 合併損益表   ~<osL  
consolidation 合併   1;>RK  
construction cost 營建成本   lw4#C`bx  
construction revenue 營建收入   FOcDBCrOe  
contract 合同   0XL[4[LdA  
control account 統制賬戶   |:SXN4';?  
copyright 版權   mj y+_  
corporation 公司   M49Hm[0(  
cost 成本   i\MW'b  
cost accounting 成本會計   +.hJ[|F1&  
cost of labour 勞工成本   b|`  
cost of production 生產成本   hrOp9|!m  
cost of manufacture 製造成本   {Z[kvXf"mZ  
cost of sales 銷貨成本   ]d&;QZ#w  
cost price 成本價格   &0-Pl. M  
credit 貸方   qZSW5lC0  
credit note 收款通知單   r1$x}I#Zv  
creditor 債權人   81wmKqDEs  
crossed check 橫線支票   vF@.B
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current account 往來活期賬戶    +!wkTrV  
current asset 流動資產   Y XxWu8  
current liability 流動負債   H329P* P  
current profit and loss 本期損益   D/WzYc2h]  
debit 借方   Q@UY4gA'  
debt 債務   Z?w=-  
debtor 債務人   + V-&?E(  
deed 契據   9p"';*{=  
deferred assets 遞延資產   ?Ye%k  
deferred liabilities 遞延負債   Je` w/Hl/U  
delivery 交貨   .GPuKP|  
delivery expense 送貨費   i"hn%u$V  
delivery order 出貨單   zU};|Zw  
demand draft 即期匯票   tLx8}@X"  
demand note 即期票據   c<qJs-C4;  
demurrage charge 延期費   c-
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deposit 存款   ]PXpzruy  
deposit slip 存款單   N{zou?+  
depreciation 折舊   Aj=c,]2  
direct cost 直接成本   t]pJt  
direct labour 直接人工   .ZH5^Sv$vp  
director 董事   B&H [z  
discount 折扣   GJuU?h#:/{  
discount on purchase 進貨折扣   q
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