[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。   ~6aCfbu%V  
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acceptance 承兌   kL>d"w  
account 賬戶   ?kTWpXx"=  
accountant 會計員   jjzA .8?(7  
accounting 會計   g5Z#xszj+  
accounting system 會計制度   1[;;sSp  
accounts payable 應付賬款   :7g=b%;  
accounts receivable 應收賬款   egk7O4zwP  
accumulated profits 累積利益   . ]@=es  
adjusting entry ?#123;整記錄   ?F7o!B  
adjustment ?#123;整   rJJ[X4$  
administration expense 管理費用   amWD-0V  
advances 預付   ;sPoUn s'  
advertising expense 廣告費   mee$" Y  
agency 代理   HYK!}&  
agent 代理人   S'LZk9E  
agreement 契約   F_;DN: {  
allotments 分配數   ,=QM#l]  
allowance 津貼   ObG|o1b  
amalgamation 合併   l?8M p$M  
amortization 攤銷   ?GA&f2]a  
amortized cost 應攤成本   /) 4GSC}Gg  
annuities 年金   ln!'_\{  
applied cost 已分配成本   Oakb '  
applied expense 已分配費用   O#a6+W
"U  
applied manufacturing expense 己分配製造費用   c{+AJ8  
apportioned charge 攤派費用   q.#[TI ^  
appreciation 漲價   MJ` 3ta  
article of association 公司章程   U]|agz>  
assessment 課稅   SqA J-_~  
assets 資產   h#r^teui)  
attorney fee 律師費   o Y}]UB>  
audit 審計   Ih}1%Jq  
auditor 審計員   ?, r~=  
average 平均數   .|qK+Hnc  
average cost 平均成本   P>ceeoYQuA  
bad debt 壞賬   !4"^`ors$  
balance 餘額   }n_p$g[Nj/  
balance sheet 資產負債表   5yZTcS z  
bank account 銀行賬戶   {c?JuV4q?  
bank balance 銀行結存   g*UMG>  
bank charge 銀行手續費   $~0Q@ ):  
bank deposit 銀行存款   b2,mCfLsv  
bank discount 銀行貼現   N==ZtKj F  
bank draft 銀行匯票   :~Q!SL N  
bank loan 銀行借款   51C2u)HE  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   "\W-f  
bankruptcy 破產   2&'|Eqk  
bearer 持票人   7hW+T7u?  
beneficiary 受益人   %@a8P  
bequest 遺產   >_dx_<75&  
bill 票據   >T2LEW  
bill of exchange 匯票   TGXa,A{  
bill of lading 提單   xkNyvqcw  
bills discounted 貼現票據   :F,O  
bills payable 應付票據   3A:q7#m  
bills receivable 應收票據   2~[@_  
board of directors 董事會   I:bD~Fb3  
bonds 債券   S{4z?Ri, '  
bonus 紅利   }8|[;Qa`y  
book value 賬面價值   E!BPE>  
bookkeeper 簿記員   @E( 7V(m/  
bookkeeping 簿記   X"gCRn%tn  
branch office general ledger 支店往來賬戶   /+*#pDx/zW  
broker 經紀人   
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brought down 接前   4(}J.-B  
brought forward 接上頁   YjF|XPv+ l  
budget 預算   DFhXx6]  
by-product 副產品   S##1GOO
 
by-product sales 副產品銷售   bNFLO Q  
capital 股本    ~>O)  
capital income 資本收益   Djk C  
capital outlay 資本支出   k#8Ti"0  
capital stock 股本   y@
2epY?{  
capital stock certificate 股票   <FMq>d$\  
carried down 移後   c_aZ{S  
carried forward 移下頁   t}IkK=f  
cash 現金   -<jL~][S  
cash account 現金賬戶   7Dnp'* H  
cash in bank 存銀行現金   &l$Q^g  
cash on delivery 交貨收款   |qZ ko[W}=  
cash on hand 庫存現金   }X GEX:1K  
cash payment 現金支付   +_XmlX A3Z  
cash purchase 現購   M(#m0xB  
cash sale 現沽   ^7;JC7qmN  
cashier 出?#123;員    Qk!;M|
 
cashiers check 本票   AL$&|=C-$  
certificate of deposit 存款單折   yC 77c=  
certificate of indebtedness 借據   DG4d"Jy  
certified check 保付支票   G} eUL|S  
certified public accountant 會計師   x^Yl*iq  
charges 費用   gaA<}Tp,  
charge for remittances 匯水手續費   ^c~)/F/cF  
charter 營業執照   &/ /wSlL3  
chartered accountant 會計師   ^F?&|clM/  
chattles 動產   b:qY gg  
check 支票   #r PP*  
che stub 支票存根   hTP:[w)  
closed account 己結清賬戶   1n%?@+W  
closing 結算   8/)qTUx:  
closing entries 結賬紀錄   BCe_@  
closing stock 期末存貨   *[= bR>  
closing the book 結賬   qV5DW0.  
columnar journal 多欄日記賬   *'ZB*>  
combination 聯合   ^(viM?*  
commission 佣金   *6xgctk  
commodity 商品   nG_6oe*=I  
common stock 普通股   V]*b4nX7  
company 公司   Sa19q.~%  
compensation 賠償   cRX~z  
compound interest 複利   R/"x}B1d  
consignee 承銷人   Y>jiXl?&  
consignment 寄銷   GUslPnG  
consignor 寄銷人   }|%eCVB  
consolidated balance sheet 合併資產負債表   4v[~r1!V  
consolidated profit and loss account 合併損益表   f|u#2
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consolidation 合併   s=?g\oR  
construction cost 營建成本   drsB /  
construction revenue 營建收入   iNwqF0  
contract 合同   j~j\\Y  
control account 統制賬戶   (E]!Z vE  
copyright 版權   nQ|r"|g  
corporation 公司   EGl^!.'  
cost 成本   ;[RZ0Uy=  
cost accounting 成本會計   yV)la@c  
cost of labour 勞工成本   /b|0PMX  
cost of production 生產成本   y4+;z2'>  
cost of manufacture 製造成本   T{wuj[Q#:  
cost of sales 銷貨成本   AkOO)0  
cost price 成本價格   5B BD.!  
credit 貸方   ?f/n0U4w  
credit note 收款通知單   p&VU0[LIC0  
creditor 債權人   0ZQ'_g|%  
crossed check 橫線支票   ktDC/8
  
current account 往來活期賬戶   OT'[:|x ;  
current asset 流動資產   mZ1)wH,  
current liability 流動負債   G\NPV
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current profit and loss 本期損益   jY_T/233d  
debit 借方   02BuX]_0g  
debt 債務  
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debtor 債務人   #p[',$cC  
deed 契據   l7
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deferred assets 遞延資產   v
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deferred liabilities 遞延負債   \c^45<G2qA  
delivery 交貨   {}:ToIp  
delivery expense 送貨費   %4HRW;IU  
delivery order 出貨單   #nh|=X  
demand draft 即期匯票   Ytg
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demand note 即期票據   [5Lz/ix=  
demurrage charge 延期費   ]~Y<o  
deposit 存款   7t
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deposit slip 存款單   /PsnD_s]5  
depreciation 折舊   ^] kF{ o?  
direct cost 直接成本   ytNO*XoR  
direct labour 直接人工   C!7>1I~5  
director 董事   =~p>`nV  
discount 折扣   | [>UH  
discount on purchase 進貨折扣   {& Q9"C  
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