[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。   K &%8w  
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acceptance 承兌   5#y_EpL"  
account 賬戶   w"W;PdH)  
accountant 會計員   q,> C^p|2b  
accounting 會計   i5|)|x3  
accounting system 會計制度   6Kw?  
accounts payable 應付賬款   :^-\KE`3  
accounts receivable 應收賬款   C=IN "  
accumulated profits 累積利益   fWb+08}C  
adjusting entry ?#123;整記錄   p 16+(m  
adjustment ?#123;整   ;rNX  
administration expense 管理費用   drvrj~o:  
advances 預付   Yh Ow0 x  
advertising expense 廣告費   Q#*R({)GH  
agency 代理   m#-&<=  
agent 代理人   .&`apQD}  
agreement 契約   2dK:VC4U  
allotments 分配數   ,6o tm  
allowance 津貼   Ypxp4B  
amalgamation 合併   5X 9Lh_p  
amortization 攤銷   -%Rbd0gVH\  
amortized cost 應攤成本   [)kuu  
annuities 年金   27}7 n  
applied cost 已分配成本   YLS*uXB&.  
applied expense 已分配費用   AX{7].)F  
applied manufacturing expense 己分配製造費用   sZ7~AJ  
apportioned charge 攤派費用   S]Di1E^r;_  
appreciation 漲價   >;R7r|^k  
article of association 公司章程   J1Az+m  
assessment 課稅   0cVxP)J+  
assets 資產   e}P@7e h  
attorney fee 律師費   k+J63+obd  
audit 審計   _Vf>>tuW  
auditor 審計員   cd=K=P}p  
average 平均數   7\ZSXQy1W  
average cost 平均成本   
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bad debt 壞賬   ,el[A`b  
balance 餘額   IGi9YpI&K  
balance sheet 資產負債表   Jr= fc*f  
bank account 銀行賬戶   q~Al[`K  
bank balance 銀行結存   2$`Y 4b3t  
bank charge 銀行手續費   wp5H|ctl  
bank deposit 銀行存款   P2|+7D:  
bank discount 銀行貼現   lN0u1)'2  
bank draft 銀行匯票   UX<)hvKj  
bank loan 銀行借款   VE1j2=3+o  
bank overdraft 銀行透支   F2
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bankers acceptance 銀行承兌   #0\* 86  
bankruptcy 破產   FC||6vJth  
bearer 持票人   ULgp ]IS  
beneficiary 受益人   wZW\r!Us  
bequest 遺產   p=zTY7L  
bill 票據    qm enj  
bill of exchange 匯票   @*
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bill of lading 提單   >3&V"^r(|  
bills discounted 貼現票據   U0srwt97S  
bills payable 應付票據   m~fDDQs  
bills receivable 應收票據   '5~l{3Lw  
board of directors 董事會   H*+7{;$  
bonds 債券   xU6dRjYhH9  
bonus 紅利   zA:q/i  
book value 賬面價值   e@ $ |xa")  
bookkeeper 簿記員   zK{}   
bookkeeping 簿記   |.&GmP  
branch office general ledger 支店往來賬戶   OdL/%Zp
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broker 經紀人   IN;9p w  
brought down 接前   9zrTf%mF  
brought forward 接上頁   *K@O3n   
budget 預算   AZA5>Y
 
by-product 副產品   T!HAE#xC  
by-product sales 副產品銷售   Kv<mDA!  
capital 股本   yLK %lP  
capital income 資本收益   C3~~h|:  
capital outlay 資本支出   m_BpY9c]5  
capital stock 股本   5p5"3m;M7  
capital stock certificate 股票   -S&9"=v  
carried down 移後   >!{8)ti  
carried forward 移下頁   {?EmO+![}  
cash 現金   Q2* 8c$  
cash account 現金賬戶   PMW@xk^<Y  
cash in bank 存銀行現金   s {V&vRr  
cash on delivery 交貨收款   yOvV"x]  
cash on hand 庫存現金   D/%v/m
pj$  
cash payment 現金支付   OL:hNbw'~T  
cash purchase 現購   ;X0uA?  
cash sale 現沽   g}K/ba'  
cashier 出?#123;員   ' &K' 0qG  
cashiers check 本票   v)nv"o[  
certificate of deposit 存款單折   @,6*yy O  
certificate of indebtedness 借據   7^UY%t  
certified check 保付支票   1p&=tN  
certified public accountant 會計師   nGc'xQy0  
charges 費用   O&~ @ior  
charge for remittances 匯水手續費   ,1JQjsR   
charter 營業執照   TlX:05/V8  
chartered accountant 會計師   qs_cC3"=%=  
chattles 動產   b E40^e  
check 支票   ^gpd '*b
 
che stub 支票存根   T('rM:)/  
closed account 己結清賬戶   ,pf\g[tz  
closing 結算   f><V;D#  
closing entries 結賬紀錄   :6EX-Xyj  
closing stock 期末存貨   'xaEG,P  
closing the book 結賬   S==0/  
columnar journal 多欄日記賬   T%Zfo7  
combination 聯合   ,kYX|8SO  
commission 佣金   ^"vmIC.h  
commodity 商品   *p0n^XZ% ?  
common stock 普通股   ~YviXSW  
company 公司   7*Zm{r@u  
compensation 賠償   Txpj#JD  
compound interest 複利   > #9 a&O  
consignee 承銷人   J<Ki;_
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consignment 寄銷   |gINB3L  
consignor 寄銷人   fmUrwI1 %  
consolidated balance sheet 合併資產負債表   1L\r:mx3  
consolidated profit and loss account 合併損益表   _2 5PyG  
consolidation 合併   1 un!  
construction cost 營建成本   M.)z;[3O  
construction revenue 營建收入   +G7[(Wz(z  
contract 合同   I{%(G(  
control account 統制賬戶   Zx6h%l,%  
copyright 版權   A4;~+L:M  
corporation 公司   G-]_ d  
cost 成本   JZ-64OT  
cost accounting 成本會計   n}4q2x"  
cost of labour 勞工成本   ) QnsRW{D"  
cost of production 生產成本  
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cost of manufacture 製造成本   $h=v;1"  
cost of sales 銷貨成本  
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cost price 成本價格   tBsvi%F  
credit 貸方   X~\O]  
credit note 收款通知單   -G=.3 bux  
creditor 債權人   ~Q]::  
crossed check 橫線支票   wW<u)|>ye  
current account 往來活期賬戶   U2Ky4UFm  
current asset 流動資產   c+whpQ=01  
current liability 流動負債   65mfq&"P?  
current profit and loss 本期損益   Wm)Id_  
debit 借方   Rdj^k^V+a1  
debt 債務   Zl]@;*u  
debtor 債務人   ?TmVLny  
deed 契據   C}9|e?R[Rz  
deferred assets 遞延資產   n+vv %  
deferred liabilities 遞延負債   {q~N$"#  
delivery 交貨   87+u`~  
delivery expense 送貨費   RYl\Q,#  
delivery order 出貨單   M}=fdH  
demand draft 即期匯票   jD6T2K7i  
demand note 即期票據   `sd H q  
demurrage charge 延期費   <v\x<ul 6  
deposit 存款   h 3  J&  
deposit slip 存款單   n# FkgXP$  
depreciation 折舊   ;9Wimf]G,E  
direct cost 直接成本   J10&iCr{r*  
direct labour 直接人工   #wh[F"zX  
director 董事   0p\Kf(|E*6  
discount 折扣   q)YHhH\  
discount on purchase 進貨折扣   *WWDwY@!u  
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