[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。   ~OXPn9qPp  
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acceptance 承兌   -GH>12YP  
account 賬戶   C1hp2CW$5/  
accountant 會計員   NbH;@R)L  
accounting 會計   29:] cL(5  
accounting system 會計制度   8K'3iw>z  
accounts payable 應付賬款   $/K<hT_  
accounts receivable 應收賬款   "_W[X  
accumulated profits 累積利益   U<K)'l6#2n  
adjusting entry ?#123;整記錄   1GE[*$vuq  
adjustment ?#123;整    (cx Q<5  
administration expense 管理費用   .r4*?>  
advances 預付   x cty  
advertising expense 廣告費   7*.nd
 
agency 代理   /@ m]@  
agent 代理人   qx|~H'UuBN  
agreement 契約   pC^d-Ii  
allotments 分配數   s^#B*
 
allowance 津貼   508v:?^'  
amalgamation 合併   yvv]iRk<  
amortization 攤銷   yw\Q>~$n[=  
amortized cost 應攤成本   .~u[rc|<  
annuities 年金   %vUY
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applied cost 已分配成本   a5caryZ"z  
applied expense 已分配費用   \xG_q>1_  
applied manufacturing expense 己分配製造費用   nvbzCtC  
apportioned charge 攤派費用   g-?@a  
appreciation 漲價   z9Z4MXl  
article of association 公司章程   5/8=Do](  
assessment 課稅   %tB7 &%ut  
assets 資產   xIA]5@;a  
attorney fee 律師費   [n4nnmM  
audit 審計   s@zO`uBc  
auditor 審計員   Uo?4o*}  
average 平均數   L+N\B@ 0-  
average cost 平均成本   .J<t]  
bad debt 壞賬   ml@;ngmp.  
balance 餘額   D%L^[|)c\s  
balance sheet 資產負債表   pu~b\&^G  
bank account 銀行賬戶   9TX2h0U?  
bank balance 銀行結存   F/x2}'
 
bank charge 銀行手續費   G9|2 KUG  
bank deposit 銀行存款   JkhWLQ>o  
bank discount 銀行貼現   Dj>eAO>  
bank draft 銀行匯票   OClG d
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bank loan 銀行借款   i\
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bank overdraft 銀行透支   ?Z2`8]-E  
bankers acceptance 銀行承兌   9#TD1B/  
bankruptcy 破產   ~7 `,}) d  
bearer 持票人   n]df)a  
beneficiary 受益人   C$q};7b1N  
bequest 遺產   2xf#@`U  
bill 票據   $C.a@gm  
bill of exchange 匯票   f"RC(("6W  
bill of lading 提單   K[kK8i+(  
bills discounted 貼現票據   &Ts!#OcB,  
bills payable 應付票據   Li]bU
  
bills receivable 應收票據   TG[u3Y4  
board of directors 董事會   (?m{G Q  
bonds 債券   EjL]#,QR  
bonus 紅利   1aQm r=,  
book value 賬面價值   G<M0KU(  
bookkeeper 簿記員   y_X jY  
bookkeeping 簿記   G&xtL  
branch office general ledger 支店往來賬戶   tPl 4'tW_  
broker 經紀人   mFg$;F  
brought down 接前   +l^tT&s;f  
brought forward 接上頁   s]%Cz\  
budget 預算   ~v%6*9  
by-product 副產品   x(._?5  
by-product sales 副產品銷售   XHekz
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capital 股本   /i3JP}  
capital income 資本收益   -Y@tx fu-  
capital outlay 資本支出   H,]8[qT<  
capital stock 股本   e
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capital stock certificate 股票   ?OLd }8y  
carried down 移後   T/\RViG3  
carried forward 移下頁   ZA+dtEE=f9  
cash 現金   Iz1x|EQ  
cash account 現金賬戶   gzIx!sc  
cash in bank 存銀行現金   GuO}CQs^W  
cash on delivery 交貨收款   r5DRF4,7  
cash on hand 庫存現金   TY)QE  
cash payment 現金支付   UB.1xcI  
cash purchase 現購   7Y9#y{v1  
cash sale 現沽   Ww,\s5Uw  
cashier 出?#123;員   /QY F|%7!  
cashiers check 本票   pASX-
rb  
certificate of deposit 存款單折   Q]YB.n3  
certificate of indebtedness 借據   ,c4HicRJ#  
certified check 保付支票   o5bp~.m<  
certified public accountant 會計師   bZNqv-5 4h  
charges 費用   H:@hCO[a  
charge for remittances 匯水手續費   mY.v:  
charter 營業執照   8cG?p  
chartered accountant 會計師   #B;P4n3  
chattles 動產   =p8uP5H  
check 支票   "E(i<  
che stub 支票存根   O;H6`JQ
 
closed account 己結清賬戶   5p (zhfuG  
closing 結算   053bM)qW  
closing entries 結賬紀錄   .\ ;'>qy  
closing stock 期末存貨   3PE.7-HF  
closing the book 結賬   E`.xu>Yyj  
columnar journal 多欄日記賬   {V6&((E8  
combination 聯合   {Rkd;`Q`!  
commission 佣金   |}z)>E  
commodity 商品   wM+1/[7  
common stock 普通股   /W/e%.  
company 公司   ~w?02FU  
compensation 賠償   vN Bg&m  
compound interest 複利   W:_-I4q~
 
consignee 承銷人   FJ_7<4ET  
consignment 寄銷   +/ZIs|B4,z  
consignor 寄銷人   w"v!+~/9  
consolidated balance sheet 合併資產負債表   fB8, )&  
consolidated profit and loss account 合併損益表   vqSpF6F q  
consolidation 合併   i"h\*B=  
construction cost 營建成本   IrMHAM5K  
construction revenue 營建收入   tm+*ik=x|  
contract 合同   "'U^8NA2  
control account 統制賬戶   B*Tn@t W  
copyright 版權   GC')50T J  
corporation 公司   fpR|+`k  
cost 成本    0k (-  
cost accounting 成本會計   <tD,Uu {P  
cost of labour 勞工成本   NoiB98g  
cost of production 生產成本   #L*\^ c  
cost of manufacture 製造成本   BU:;;iV8  
cost of sales 銷貨成本   w"j>^#8  
cost price 成本價格   V$?6%\M^*  
credit 貸方   S(gr>eC5  
credit note 收款通知單   w?ugZYwX*  
creditor 債權人   T#ls2UL*xh  
crossed check 橫線支票   ,b*
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current account 往來活期賬戶   1SExlU  
current asset 流動資產   Xdn&%5rI  
current liability 流動負債   b j&!$')  
current profit and loss 本期損益  
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debit 借方   &<t%u[3  
debt 債務   y!b2;- Dp  
debtor 債務人   zG9FO/@av  
deed 契據   %g9ym@s  
deferred assets 遞延資產   >V"{]v  
deferred liabilities 遞延負債   }>{R<[I!G  
delivery 交貨   hIV 9.{J  
delivery expense 送貨費   U1YqyG8  
delivery order 出貨單   k8s)PN  
demand draft 即期匯票   \@@G\\)er  
demand note 即期票據   NfoHQU<n  
demurrage charge 延期費   WsHDIp  
deposit 存款   xm {?h,U,  
deposit slip 存款單   [j6]!p]S$  
depreciation 折舊   y4kn2Mw;  
direct cost 直接成本   #(tdJ<HvC|  
direct labour 直接人工   R>b
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director 董事   %e:+@%]  
discount 折扣   sVh)Ofn  
discount on purchase 進貨折扣   QBa+xI_ J  
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