[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。   j"|=C$Kn/  
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acceptance 承兌   D6Goa(!9d  
account 賬戶   H+ 0$tHi  
accountant 會計員   W034N[9  
accounting 會計   }c}| $h^Y  
accounting system 會計制度   q"<acqK  
accounts payable 應付賬款   Xp8]qH|K  
accounts receivable 應收賬款   NX/;+{  
accumulated profits 累積利益   TT4./R:  
adjusting entry ?#123;整記錄   f/Hm{<BY  
adjustment ?#123;整   ?$6Y2  
administration expense 管理費用   pk3<|  
advances 預付   JNa"8  
advertising expense 廣告費   qLT>Mz)$%  
agency 代理   Eg2
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agent 代理人   !>e5z|1   
agreement 契約   &xY^OCt  
allotments 分配數   SOi*SwQ8  
allowance 津貼   (h5'9r  
amalgamation 合併   <Gt2(;  
amortization 攤銷   xgNJeQ  
amortized cost 應攤成本   o;=l^-  
annuities 年金   pm\x~3jHs  
applied cost 已分配成本   l-s!A(l  
applied expense 已分配費用   +tk{"s^r*  
applied manufacturing expense 己分配製造費用   `}lJH i  
apportioned charge 攤派費用   "9^j.  
appreciation 漲價   %d>=+Ds[  
article of association 公司章程   bX*Hi#J~A  
assessment 課稅   C0 /g1;p(  
assets 資產   ALNc 'MW!  
attorney fee 律師費   '`XX "_k3  
audit 審計   L
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auditor 審計員   ,>:;#2+og  
average 平均數   MwR0@S}*
 
average cost 平均成本   I- WhH>9  
bad debt 壞賬   H*Kj3NgY  
balance 餘額   ^H2-RBE#  
balance sheet 資產負債表   kRTwaNDOD  
bank account 銀行賬戶   Ircp``g  
bank balance 銀行結存   YE=q:Bv  
bank charge 銀行手續費   yI ld75
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bank deposit 銀行存款   (A?H1 9  
bank discount 銀行貼現   h|h>u ^@  
bank draft 銀行匯票   5fm?Lxr&?  
bank loan 銀行借款   F^5?\  
bank overdraft 銀行透支   $P
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bankers acceptance 銀行承兌   u)V#S:9]  
bankruptcy 破產   &%s8L\?  
bearer 持票人   8g:;)u4$P  
beneficiary 受益人   {iv<w8CU)  
bequest 遺產   zD(`B+  
bill 票據   BwBm[jtP  
bill of exchange 匯票   =9z[[dQ|L  
bill of lading 提單   P#_sg0oJF  
bills discounted 貼現票據   i%g#+Gw  
bills payable 應付票據   't_[dSO  
bills receivable 應收票據   wmTq` XH)  
board of directors 董事會   CMCO}#  
bonds 債券   u6MzRC  
bonus 紅利   <IC~GqXv  
book value 賬面價值   3q'&j,,
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bookkeeper 簿記員   >j'ZPwj^  
bookkeeping 簿記   LNa$ X5`  
branch office general ledger 支店往來賬戶   ^
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broker 經紀人   e89Xb;;w  
brought down 接前   ,Vh{gm1  
brought forward 接上頁   K)-m*#H&uw  
budget 預算   ^~$)F_`"
 
by-product 副產品   2con[!U  
by-product sales 副產品銷售   q
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capital 股本   `8I&7c  
capital income 資本收益   TP"1\O  
capital outlay 資本支出   :sP!p`dl  
capital stock 股本   HS.^y x  
capital stock certificate 股票   .{=$!8|&I9  
carried down 移後   V hk_  
carried forward 移下頁   )DeA}e?F  
cash 現金   }Y*VAnY6;  
cash account 現金賬戶   Z-U-N  
cash in bank 存銀行現金   K"0PTWt  
cash on delivery 交貨收款   <]T`3W9  
cash on hand 庫存現金   7yz4'L  
cash payment 現金支付   <TE%Prd}`  
cash purchase 現購   .p=sBLp8  
cash sale 現沽   E-{^E.w1  
cashier 出?#123;員   y8 KX<2s1  
cashiers check 本票   /MF!GM  
certificate of deposit 存款單折   +Ag!?T  
certificate of indebtedness 借據   b L]erYm  
certified check 保付支票   1|?05<8  
certified public accountant 會計師   ;i"*Ll>Q)  
charges 費用   0k'e:AjP  
charge for remittances 匯水手續費   d5>H3D{49  
charter 營業執照   v\,N5  
chartered accountant 會計師   mCWhUBghR  
chattles 動產   
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check 支票   RKa}$ 7  
che stub 支票存根   @0eHS +  
closed account 己結清賬戶   Ik[s  
closing 結算   PI~1GyJr@;  
closing entries 結賬紀錄   0V{(Ru.O  
closing stock 期末存貨   3"kdjOB  
closing the book 結賬   (s1k$@d  
columnar journal 多欄日記賬  
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combination 聯合   DwV4o^J:l  
commission 佣金   M#4QQ} F.  
commodity 商品   3 AHY|  
common stock 普通股   !bD@aVf?5  
company 公司   AxZD-|.  
compensation 賠償   b-Z4 Jo G  
compound interest 複利   UDe |Sb  
consignee 承銷人   [Cb`{  
consignment 寄銷   !{82D[5  
consignor 寄銷人   I"t(%2*q  
consolidated balance sheet 合併資產負債表   yR~R:  
consolidated profit and loss account 合併損益表   +*n-<x5"  
consolidation 合併   qU,c~C=Qf  
construction cost 營建成本   )$&dg2[  
construction revenue 營建收入   Maqf[ Vky  
contract 合同   A+&xMM2Wj  
control account 統制賬戶   WH$e2[+Y  
copyright 版權   c=;:R0_'t  
corporation 公司   Cv*x2KF G  
cost 成本   ZZj~GQL(S  
cost accounting 成本會計   ?hR7<02  
cost of labour 勞工成本   Lqp8yVO  
cost of production 生產成本   M^7MU}5w  
cost of manufacture 製造成本   i`0v#P  
cost of sales 銷貨成本   k;EPpr-{  
cost price 成本價格   bC^(U`y32  
credit 貸方   WA$>pG5
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credit note 收款通知單   ';G1A  
creditor 債權人   7P B)'Wl"6  
crossed check 橫線支票   kip`Myw+  
current account 往來活期賬戶   YxGcFjJ  
current asset 流動資產   H3H_u4_?SE  
current liability 流動負債   yfDAk46->6  
current profit and loss 本期損益   |T4kqW{  
debit 借方   tj*y)28
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debt 債務   `$604+G  
debtor 債務人   &(a(W22O  
deed 契據   m3^/:<  
deferred assets 遞延資產   7Mx
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deferred liabilities 遞延負債   1 Vy,&[c~"  
delivery 交貨   vNW jH!'  
delivery expense 送貨費   &6j<ca  
delivery order 出貨單   npD
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demand draft 即期匯票   kL90&nP  
demand note 即期票據   L!'k !k  
demurrage charge 延期費   /EMJSr  
deposit 存款  
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deposit slip 存款單   8CC/BOe  
depreciation 折舊   :+%Zh@u\  
direct cost 直接成本   \]Dt4o*yZ  
direct labour 直接人工   =pIy  
director 董事   9]>iSG^H  
discount 折扣   f{lZKfrp  
discount on purchase 進貨折扣   _Hd{sd#xX1  
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