[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。   BIbcm,YQ  
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acceptance 承兌   {E6b/G?Q  
account 賬戶   k%NY,(:
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accountant 會計員   w:'$Uf8]  
accounting 會計   wm*`  
accounting system 會計制度   9Wx q  
accounts payable 應付賬款   $hn_4$
 
accounts receivable 應收賬款   : [aUpX=  
accumulated profits 累積利益   3$l'>v+5{  
adjusting entry ?#123;整記錄   )5d&K8@  
adjustment ?#123;整   N;-+)=M,rf  
administration expense 管理費用   F2oY_mA   
advances 預付   ?)4|WN|c_  
advertising expense 廣告費   1xM&" p:  
agency 代理   A>7'W\R  
agent 代理人   4^70r9hV9  
agreement 契約   .yi.GRk  
allotments 分配數   nsw.\(#  
allowance 津貼   N<Y-]xS  
amalgamation 合併   )d C%g=dtc  
amortization 攤銷   X[NsdD?w1+  
amortized cost 應攤成本   B`RbXk68q  
annuities 年金   c0!bn b  
applied cost 已分配成本   N[aK#o,  
applied expense 已分配費用   W1r-uR  
applied manufacturing expense 己分配製造費用   $Xz9xzOR  
apportioned charge 攤派費用   nN@8vivP%  
appreciation 漲價   dHf_&X2A  
article of association 公司章程   k[Uc_=  
assessment 課稅   A8c'CMEm  
assets 資產   _u{D#mmO  
attorney fee 律師費   i1 SP  
audit 審計   "St,4b  
auditor 審計員   'OBAnE<.  
average 平均數   2 c8,H29  
average cost 平均成本   2',t@<U  
bad debt 壞賬   ~+3f8%   
balance 餘額   ,W{Qv<oo  
balance sheet 資產負債表   .t"s>jq 1  
bank account 銀行賬戶   JkQ4'$:  
bank balance 銀行結存   ZW+{<XTof4  
bank charge 銀行手續費   1mI)xDi9  
bank deposit 銀行存款   I|Z5*iXqCm  
bank discount 銀行貼現   qx0J}6+NlU  
bank draft 銀行匯票   Qkr'C n  
bank loan 銀行借款   #ye++.7WK  
bank overdraft 銀行透支   Z?"Pkc.Ei  
bankers acceptance 銀行承兌   l4;/[Q>Z  
bankruptcy 破產   Am kHVg  
bearer 持票人   68 -I2@&  
beneficiary 受益人   ;EFs2-{K  
bequest 遺產   /=m=i%& #  
bill 票據   G_j`6v)  
bill of exchange 匯票   d+2I+O03  
bill of lading 提單   m&2<?a}l  
bills discounted 貼現票據   nfrC@A
v  
bills payable 應付票據   !WVF{L,/I  
bills receivable 應收票據   20%xD e  
board of directors 董事會   G;fP  
bonds 債券   t&0n"4$d'  
bonus 紅利   a&XURyp  
book value 賬面價值   \zj8| +  
bookkeeper 簿記員   [|k@Suv |z  
bookkeeping 簿記   ^>9M2O['!s  
branch office general ledger 支店往來賬戶   @zd)]O]xH?  
broker 經紀人   ) I-8.  
brought down 接前   Rq4\~F?  
brought forward 接上頁   !R)v2Mk|  
budget 預算   Q^fli"_:  
by-product 副產品    U]e;=T:3  
by-product sales 副產品銷售   .f(x9|K^  
capital 股本   ~73YOGiGJH  
capital income 資本收益   [Y'Xop6G  
capital outlay 資本支出   3TtnLay.k  
capital stock 股本   (U$ F) 7  
capital stock certificate 股票   X*%KR4`
 
carried down 移後   /JR*X!&"  
carried forward 移下頁   x]y~KbdeB  
cash 現金   mKxQU0`  
cash account 現金賬戶   8@b@y|#]X  
cash in bank 存銀行現金   hz\7Z+$L_  
cash on delivery 交貨收款   /x$O6gi  
cash on hand 庫存現金   ~5cLI;4h  
cash payment 現金支付   n6L}#aZG  
cash purchase 現購   5p=T*Y  
cash sale 現沽   [[[p@d/Y  
cashier 出?#123;員   GbStqR~^#  
cashiers check 本票   s)ZL`S?</  
certificate of deposit 存款單折   61!R-  
certificate of indebtedness 借據   pmQ9iA@=  
certified check 保付支票   Q3z-v&^E9  
certified public accountant 會計師   ,VJ0J!@  
charges 費用   -] J V  
charge for remittances 匯水手續費   u^iK?S#Ci8  
charter 營業執照   zbi[r  
chartered accountant 會計師   LG&~#x  
chattles 動產   \'E%ue_<9  
check 支票   NsWyxcty  
che stub 支票存根   Ov?k4kJ  
closed account 己結清賬戶   ]_F%{8|  
closing 結算   EkjO4=~UC  
closing entries 結賬紀錄   zy+|)^E  
closing stock 期末存貨   +s1mm c  
closing the book 結賬   =<a`G3SY!  
columnar journal 多欄日記賬   _?O'6 5  
combination 聯合   }v@w(*)h:  
commission 佣金   g-Z>1V  
commodity 商品   bnUd !/;  
common stock 普通股   f4`=yj*  
company 公司   uF@Q8 7G  
compensation 賠償   FS`{3d2K +  
compound interest 複利   `C] t2^  
consignee 承銷人   B{c,/{=O  
consignment 寄銷   kQ{pFFO  
consignor 寄銷人   0P%(4t$pd  
consolidated balance sheet 合併資產負債表   8BLtTpu  
consolidated profit and loss account 合併損益表   qrm~=yU%  
consolidation 合併   F!'b_gmz  
construction cost 營建成本   yWt87+%T  
construction revenue 營建收入   Wd&!##3$Q  
contract 合同   V><5
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control account 統制賬戶   A*MlK"  
copyright 版權   
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corporation 公司   .w[]Q;K_[)  
cost 成本   V:My1R0  
cost accounting 成本會計   W x;9N  
cost of labour 勞工成本   }MXZ  
cost of production 生產成本   *9?-JBT&F  
cost of manufacture 製造成本   )}n`MRDB  
cost of sales 銷貨成本   OYy%aA}h  
cost price 成本價格  
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credit 貸方   X#gZgz ='  
credit note 收款通知單   ihf5`mk/$  
creditor 債權人   q=UKL`;C}U  
crossed check 橫線支票   :
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current account 往來活期賬戶   }UQBaqDH  
current asset 流動資產   }_gCWz-5?  
current liability 流動負債   C!RxMccTh  
current profit and loss 本期損益   YG"P:d;s  
debit 借方   ZZzf+F)T  
debt 債務   GfL}f9  
debtor 債務人   jyLpe2 S  
deed 契據   fLct!H3  
deferred assets 遞延資產   L;E9"7
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deferred liabilities 遞延負債   aq,&W q@  
delivery 交貨   OHM.xw*?.  
delivery expense 送貨費   O2ety2}?f  
delivery order 出貨單   Qighvei  
demand draft 即期匯票   ,R ]]]7)+  
demand note 即期票據   |UBR8  
demurrage charge 延期費    V:F)m!   
deposit 存款   IkL|bV3E0  
deposit slip 存款單   5pE[}@-c9  
depreciation 折舊   T~=NY,n  
direct cost 直接成本   "2N3L8?k  
direct labour 直接人工   JU/K\S2%,  
director 董事   ;:8_H0X'K  
discount 折扣   >L?/Ph%d  
discount on purchase 進貨折扣   @M:j~  
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