[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。   ^ir)z@P?V  
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acceptance 承兌   bT6VxbNS  
account 賬戶   eY-h<K)y  
accountant 會計員   f[ 2PAz  
accounting 會計   Nw*F1*v`  
accounting system 會計制度   ]28j$)6  
accounts payable 應付賬款  
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accounts receivable 應收賬款   `x=$n5=8  
accumulated profits 累積利益   r{B28'f[  
adjusting entry ?#123;整記錄   9]{va"pe7  
adjustment ?#123;整   Z\]{{;%4b7  
administration expense 管理費用   %%/8B  
advances 預付   8;L;R~Q  
advertising expense 廣告費   (@qPyM6~}  
agency 代理   g*(z.  
agent 代理人   MV
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agreement 契約   Qwt0~9n(  
allotments 分配數   ^^zj4 }On?  
allowance 津貼   :b*7TJ\grN  
amalgamation 合併   Zk/ejhy0  
amortization 攤銷   {F2Rv  
amortized cost 應攤成本   q)f_! N  
annuities 年金   hv?T}E  
applied cost 已分配成本   =3 6fS/Gb  
applied expense 已分配費用   7{ (UiQbf  
applied manufacturing expense 己分配製造費用   1Y&W>p  
apportioned charge 攤派費用   6VC|] |*  
appreciation 漲價   |d&C <O
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article of association 公司章程   Y9|!=T%  
assessment 課稅   i39ZBs@  
assets 資產   L"/?[B":  
attorney fee 律師費   Kc95yt  
audit 審計   M.6uWwzQR  
auditor 審計員   'l=>H#}<B  
average 平均數   y/ Bo4fM  
average cost 平均成本   h`n '{s  
bad debt 壞賬   ;Ce?f=4  
balance 餘額   oH +PlL  
balance sheet 資產負債表   NmXRA(m  
bank account 銀行賬戶   hRRxOr#*
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bank balance 銀行結存   cc*?4C/t  
bank charge 銀行手續費   !mTq6H12 !  
bank deposit 銀行存款   >{q+MWK  
bank discount 銀行貼現   Q(cLi:)X2  
bank draft 銀行匯票  
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bank loan 銀行借款    ?ueL'4Mm  
bank overdraft 銀行透支   V8):!  
bankers acceptance 銀行承兌   ~nhO*bs}7{  
bankruptcy 破產   s+v9H10R
 
bearer 持票人   VBQAkl?(}4  
beneficiary 受益人   c+E\e]{  
bequest 遺產   ;"u,G!  
bill 票據   /FE+WA}r  
bill of exchange 匯票   U3z23LgA  
bill of lading 提單   auc:|?H~1n  
bills discounted 貼現票據   W4& 8  
bills payable 應付票據   z,$uIv
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bills receivable 應收票據   ZzN
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board of directors 董事會   C3Q #[  
bonds 債券   Uz_p-J0  
bonus 紅利   !.X/(R7J  
book value 賬面價值   ;akW i]  
bookkeeper 簿記員   S*=^I2;  
bookkeeping 簿記   .:f ao'  
branch office general ledger 支店往來賬戶   0?8>{!I  
broker 經紀人   6WQN!H8+^  
brought down 接前   ULxQyY;32  
brought forward 接上頁   ZP!.C&O  
budget 預算   >;1w-n  
by-product 副產品   y>x"/jzF#  
by-product sales 副產品銷售   bR)P-9rs  
capital 股本   vR:#g;mnk  
capital income 資本收益   Y @'do)  
capital outlay 資本支出   ?k4Hk$V  
capital stock 股本   -%Vh-;Ie(  
capital stock certificate 股票   S+~;PmN9qL  
carried down 移後   MymsDdQ]  
carried forward 移下頁   }a[]I%bu2  
cash 現金   oNe:<YT  
cash account 現金賬戶   s7sd(f]=  
cash in bank 存銀行現金   j@(S7=^C6%  
cash on delivery 交貨收款   @,eo*
 
cash on hand 庫存現金   &! h~UZ  
cash payment 現金支付   [KYq01cj  
cash purchase 現購   U ->vk{v  
cash sale 現沽   8v2Wi.4T  
cashier 出?#123;員   hWbu

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cashiers check 本票   Bo8f52|  
certificate of deposit 存款單折   lqv}~MC  
certificate of indebtedness 借據   .eg'Z@ o  
certified check 保付支票   MbCz*oW  
certified public accountant 會計師   -XL
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charges 費用   (^FMm1@T  
charge for remittances 匯水手續費   :FC)+OmJ  
charter 營業執照   Jj[3rt?8  
chartered accountant 會計師   l![79eFp  
chattles 動產   ^_Lnqk6  
check 支票   USN'-Ah  
che stub 支票存根   \mGb|aF8  
closed account 己結清賬戶   mfI[9G  
closing 結算   guY P|  
closing entries 結賬紀錄   D* ~Q;q>  
closing stock 期末存貨   Zy3F%]V0  
closing the book 結賬   >S`=~4
  
columnar journal 多欄日記賬   #aC&!Rei{  
combination 聯合   p gLhxc:  
commission 佣金   OfBWf 6b  
commodity 商品   d7b`X<=@s  
common stock 普通股   lshSRir  
company 公司   nt|n[-}  
compensation 賠償   #S/~1{  
compound interest 複利   T+P{,,a/]  
consignee 承銷人   P;25F
 
consignment 寄銷   2i!R>`  
consignor 寄銷人   i:
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consolidated balance sheet 合併資產負債表   rjc
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consolidated profit and loss account 合併損益表   0K.$C~C  
consolidation 合併   ?^!J:D?  
construction cost 營建成本   [7`S`\_NK  
construction revenue 營建收入   dfVI*5[Z  
contract 合同   gM1:*YK  
control account 統制賬戶   EB+4]MsD  
copyright 版權   teDRX13=;  
corporation 公司   wjX0r7^@  
cost 成本   l>`S<rGe  
cost accounting 成本會計   %1;Y`>  
cost of labour 勞工成本   a MydeTCHi  
cost of production 生產成本   2ALYfZ|d  
cost of manufacture 製造成本   EMH-[EBx  
cost of sales 銷貨成本   N|>MqH,Bt  
cost price 成本價格   N/{=j  
credit 貸方   gf9,/m  
credit note 收款通知單   |Zn,|-iW  
creditor 債權人   5C`Vno~v  
crossed check 橫線支票   X%*BiI  
current account 往來活期賬戶  
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current asset 流動資產   L)|hjpQ  
current liability 流動負債   e jk?If 07  
current profit and loss 本期損益   C;ha2UV0H  
debit 借方   u5qaLHoEP  
debt 債務   %:l\Vhhz  
debtor 債務人   p ,8:(|(  
deed 契據   mrE>o!  
deferred assets 遞延資產   ^|rzq XW  
deferred liabilities 遞延負債   k~<ORnda  
delivery 交貨   96F+I!qC  
delivery expense 送貨費   yP@#1KLa+  
delivery order 出貨單   PR7bu%Y*eD  
demand draft 即期匯票   A#~CZQY^$  
demand note 即期票據   :]\- GJV5  
demurrage charge 延期費   Vz,"vBds  
deposit 存款   }236{)DuN  
deposit slip 存款單   %7TG>tc  
depreciation 折舊   /6N!$*8  
direct cost 直接成本   % kBrxf  
direct labour 直接人工   Cq=k3
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director 董事   JKYl  
discount 折扣   \@6w;tyi  
discount on purchase 進貨折扣   g ?%]()E  
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