[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。   fMyE&#}z  
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acceptance 承兌   6{ C Fe|XN  
account 賬戶   3y/1!A3  
accountant 會計員   Pf{`/UlD  
accounting 會計   'HJ/2-=  
accounting system 會計制度   9ptZVv=O  
accounts payable 應付賬款   |GuKU!  
accounts receivable 應收賬款   6hLNJ  
accumulated profits 累積利益   j=FMYd8$y  
adjusting entry ?#123;整記錄   D9,e
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adjustment ?#123;整   K q/~T7Ru  
administration expense 管理費用   {zY`h6d  
advances 預付   x3gwG)Sf  
advertising expense 廣告費   tK*%8I\s  
agency 代理   0Y[*lM-  
agent 代理人   IvFR <n  
agreement 契約   xnT3^
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allotments 分配數   Fgsk
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allowance 津貼   T.J`S (oI  
amalgamation 合併   2rF?Q?$,B  
amortization 攤銷   (rAiDRQ[  
amortized cost 應攤成本   v'h3CaA9j  
annuities 年金   O<4Q$|=&?  
applied cost 已分配成本   yLjV[qP  
applied expense 已分配費用   Y+!Ouc!$  
applied manufacturing expense 己分配製造費用   Z@;jIH4 (  
apportioned charge 攤派費用   fE
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appreciation 漲價   Ft)t`E'%j  
article of association 公司章程   mVa?aWpez  
assessment 課稅  
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assets 資產   ESn6D@"  
attorney fee 律師費   C2CYIok$&  
audit 審計  
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auditor 審計員   (D0C#<4P  
average 平均數   w'!ECm>*`  
average cost 平均成本   ~5FS|[1L  
bad debt 壞賬   o`b$^h v{A  
balance 餘額   YR?3 61FK  
balance sheet 資產負債表   z Z@L4ZT  
bank account 銀行賬戶   u)tHOV>&  
bank balance 銀行結存   P/C&R-{')  
bank charge 銀行手續費   *
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bank deposit 銀行存款    AQB1gzE  
bank discount 銀行貼現   AGl|>f)  
bank draft 銀行匯票   ;,<r|.6U  
bank loan 銀行借款   P{"WlJ  
bank overdraft 銀行透支   D
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bankers acceptance 銀行承兌   zt-' SY  
bankruptcy 破產   +fC#2%VnU  
bearer 持票人   IRlN++I!  
beneficiary 受益人   o G(0i  
bequest 遺產   <sgZ3*,A  
bill 票據   9BqQ^`bu  
bill of exchange 匯票   ?(fQ<i n  
bill of lading 提單   ;3 G~["DA  
bills discounted 貼現票據   M4zX*&w.T  
bills payable 應付票據   G/NTe  
bills receivable 應收票據   's$A+8;L  
board of directors 董事會   30A`\+^f  
bonds 債券   7k'=Fm6za  
bonus 紅利   -Pqi1pj ]  
book value 賬面價值   hZp=BM"bJ  
bookkeeper 簿記員   <^CYxy  
bookkeeping 簿記   LN@lrC7X  
branch office general ledger 支店往來賬戶   %y~`"l$-  
broker 經紀人   ]c x"  
brought down 接前   \Pw8wayr%  
brought forward 接上頁   cYZwWMzp  
budget 預算   70'}f  
by-product 副產品   9=Y,["br$_  
by-product sales 副產品銷售   jz|Wj  
capital 股本   [54@irH  
capital income 資本收益   1 ;_{US5FR  
capital outlay 資本支出   -s9Y(>  
capital stock 股本   >&$
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capital stock certificate 股票   C_;HaQiu  
carried down 移後   &Pmc"9Rl  
carried forward 移下頁   Zk~nB}Xw  
cash 現金   t7{L
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cash account 現金賬戶   cxtLy&C  
cash in bank 存銀行現金   ~bQFk?ZN+  
cash on delivery 交貨收款   <bEN8b  
cash on hand 庫存現金   4a(g<5wfI  
cash payment 現金支付   >Sc$R0  
cash purchase 現購   s5c! ^,L8  
cash sale 現沽   *4(/t$)pEl  
cashier 出?#123;員   ^/_\etV  
cashiers check 本票   z1B
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certificate of deposit 存款單折   YH/S2D  
certificate of indebtedness 借據   c*y$bf<  
certified check 保付支票   2x)0?N[$O  
certified public accountant 會計師   :)KTZ  
charges 費用   fOqS|1rC  
charge for remittances 匯水手續費   1VhoJGH;C  
charter 營業執照   .yctE:n  
chartered accountant 會計師   3R)cbwL  
chattles 動產   p{mxk)A  
check 支票   S1}1"y/  
che stub 支票存根   o7_MM
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closed account 己結清賬戶   `A4QU,0 8h  
closing 結算   pr0@sri@  
closing entries 結賬紀錄   h]J&A  
closing stock 期末存貨   l%sp[uqcg  
closing the book 結賬   zCKy`u.  
columnar journal 多欄日記賬   naec"Kut  
combination 聯合   &[?u1qQ%o  
commission 佣金   2+T8Y,g  
commodity 商品   1R5\GKF6o  
common stock 普通股   hRuo,FS#:  
company 公司   q|47;bK'  
compensation 賠償   `-72>F;T  
compound interest 複利   &=s|  
consignee 承銷人   ;kyL>mV{  
consignment 寄銷   -V;0_Nx7p  
consignor 寄銷人   3bg4#c  
consolidated balance sheet 合併資產負債表   'k-u9  
consolidated profit and loss account 合併損益表   .LXh]I*  
consolidation 合併   b'Fx),  
construction cost 營建成本   r85Xa'hh  
construction revenue 營建收入   G1#Bb5q:  
contract 合同   V e$5w}a4  
control account 統制賬戶   }}sRTW  
copyright 版權   AiyvHt  
corporation 公司   1jUhG2y  
cost 成本   / K_e;(Y_  
cost accounting 成本會計   v@$evmA  
cost of labour 勞工成本   Se^/V
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cost of production 生產成本   _V_ 8p)%  
cost of manufacture 製造成本   5UrXVdP  
cost of sales 銷貨成本   H0D>A<Ue  
cost price 成本價格   1K? & J2  
credit 貸方   `mq
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credit note 收款通知單   YA^wUx  
creditor 債權人   *O(/UVuD\  
crossed check 橫線支票   IS0 HV$OI  
current account 往來活期賬戶   @n~>j&Kp  
current asset 流動資產   c{m ;"ZCFS  
current liability 流動負債   .gM>FUH3L  
current profit and loss 本期損益   F(KH-  
debit 借方   [x$eF~Kp  
debt 債務   (l3UNP  
debtor 債務人   [}9XHhY1O=  
deed 契據   hSx+{4PZ  
deferred assets 遞延資產   e\d5SKY  
deferred liabilities 遞延負債   XvA0nEi  
delivery 交貨   hVT=j ?~  
delivery expense 送貨費   }l]3m=)  
delivery order 出貨單   TzevC$m;z  
demand draft 即期匯票   c5B_WqjJ  
demand note 即期票據   d}wa[WRv   
demurrage charge 延期費   [/+dHW|  
deposit 存款   r3c\;Ra7  
deposit slip 存款單   (:fE _H2z  
depreciation 折舊   Y6;0khp  
direct cost 直接成本   c5=v
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direct labour 直接人工   U2[3 S\@  
director 董事    0'V -  
discount 折扣   _M"$5 T  
discount on purchase 進貨折扣   {x&jh|f`g  
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