[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。   5JOfJ$(n  
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acceptance 承兌   y6am(ugE  
account 賬戶   v_5O*F7)  
accountant 會計員   A#$l;M.3R  
accounting 會計   Rs<S}oeLn  
accounting system 會計制度   q!&:y7O8  
accounts payable 應付賬款   =)y$&Ydj  
accounts receivable 應收賬款   d)48m}[:  
accumulated profits 累積利益   ~JZLWTEe  
adjusting entry ?#123;整記錄   #NT~GhWFf  
adjustment ?#123;整   %w_MRC  
administration expense 管理費用   oi Q3E  
advances 預付   em'3 8L|(  
advertising expense 廣告費   Gad&3M0r  
agency 代理   o<b  
agent 代理人   q|YnNk>1  
agreement 契約   <> =(BAw  
allotments 分配數   g?1bEOA!  
allowance 津貼   pz2E+o  
amalgamation 合併   o ^w^dgJ  
amortization 攤銷   L^^f.w#m  
amortized cost 應攤成本   i_Lu  
annuities 年金   #d8]cm=  
applied cost 已分配成本   >CCy2W^W  
applied expense 已分配費用   H"+|n2E^  
applied manufacturing expense 己分配製造費用   P,S!Z&!  
apportioned charge 攤派費用   f:q2JgX  
appreciation 漲價   bjUe+#BL  
article of association 公司章程   (|W6p%(  
assessment 課稅   t":^:i'M  
assets 資產   \(Dm\7Q.  
attorney fee 律師費   2P57C;N8|  
audit 審計   o)\EfPT  
auditor 審計員   'o]}vyz;  
average 平均數    K0*er  
average cost 平均成本   Uwiy@T Z  
bad debt 壞賬   0Q%I[f8  
balance 餘額   k="wEZ;Q  
balance sheet 資產負債表   <c`,fd8  
bank account 銀行賬戶   OwC{ Ad{  
bank balance 銀行結存   #SLiv  
bank charge 銀行手續費   7B _Wz9y  
bank deposit 銀行存款   I<lkociUCG  
bank discount 銀行貼現   R{4[.  
bank draft 銀行匯票   K(mzt[n(  
bank loan 銀行借款   1iY?t  
bank overdraft 銀行透支   1g!%ej jd  
bankers acceptance 銀行承兌   Y0'~u+KS`5  
bankruptcy 破產   b4^a zY  
bearer 持票人   a;7gy419<p  
beneficiary 受益人   =Oh/4TbW[  
bequest 遺產   0/+TQD!L  
bill 票據   ng2yZ @$  
bill of exchange 匯票   K y7-6$  
bill of lading 提單   #"-w;T%b  
bills discounted 貼現票據   x@@k_'~t%  
bills payable 應付票據   x s  >Y  
bills receivable 應收票據   bir tA{q  
board of directors 董事會   (j}Wt8  
bonds 債券   K0^+2lx  
bonus 紅利   QZ-6aq\sgp  
book value 賬面價值   53^1;  
bookkeeper 簿記員   Qa16x<Xlm  
bookkeeping 簿記   <CP't[  
branch office general ledger 支店往來賬戶   cRPy5['E  
broker 經紀人   jK=-L#hz  
brought down 接前   iV%tn{fc  
brought forward 接上頁   j"+R*H(#  
budget 預算   /Bnh%6#ab  
by-product 副產品   ( (mNB]sy  
by-product sales 副產品銷售   wmv/?g  
capital 股本   47/YDy%  
capital income 資本收益   oX]c$<w5  
capital outlay 資本支出   W$Z""
 
capital stock 股本   bDcWPwe  
capital stock certificate 股票   FJ&?My,=J  
carried down 移後   Yv;18j*<  
carried forward 移下頁   ;@u+b0 j  
cash 現金   x:Tm4V{  
cash account 現金賬戶   my3W[3#  
cash in bank 存銀行現金   {,m W7  
cash on delivery 交貨收款   0SLn0vD!  
cash on hand 庫存現金   b~;+E#[*  
cash payment 現金支付   *}i.,4+y   
cash purchase 現購   Jqi^Z*PuX  
cash sale 現沽   :] +D+[c)  
cashier 出?#123;員   W[W}:@KZ  
cashiers check 本票   *$7c||J7  
certificate of deposit 存款單折   Hb *&&  
certificate of indebtedness 借據   +l$BUX  
certified check 保付支票   C@ z^{Z+  
certified public accountant 會計師   [^-DFq5@  
charges 費用   #$>m`r  
charge for remittances 匯水手續費   hI1}^;  
charter 營業執照   w+owx(mN@  
chartered accountant 會計師   xBcE>^{1.  
chattles 動產   m]U`7!  
check 支票   {7X80KI  
che stub 支票存根   wg,w;Gle  
closed account 己結清賬戶   }"'l8t0?  
closing 結算   Yf(QU`w_  
closing entries 結賬紀錄   3+jqf@fO  
closing stock 期末存貨   S(*SUH  
closing the book 結賬   d1>Nn!m  
columnar journal 多欄日記賬   F4Gv=q)Z  
combination 聯合   Ey;uaqt  
commission 佣金   f~? MNJ2  
commodity 商品   Dos`lh  
common stock 普通股   B [O1^jdO  
company 公司   Ik4U+
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compensation 賠償   toCT5E_0=  
compound interest 複利   +Te;L
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consignee 承銷人   tcf>9YsOr  
consignment 寄銷   +O@0gl  
consignor 寄銷人   }A`4ae=  
consolidated balance sheet 合併資產負債表   e[7n`ka '  
consolidated profit and loss account 合併損益表   *G#W],~0  
consolidation 合併   r6`v-TY(/  
construction cost 營建成本   O7_NXfh|  
construction revenue 營建收入   }j<_JI  
contract 合同   *q9$SDm  
control account 統制賬戶   O!cO/]<  
copyright 版權   Hn2Q1lF-ip  
corporation 公司   &(U=O?r7  
cost 成本   $,@+Ua  
cost accounting 成本會計   Wv'B[;[)  
cost of labour 勞工成本   Fl(ZKpSZU  
cost of production 生產成本  
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cost of manufacture 製造成本   :95_W/l  
cost of sales 銷貨成本   B!C32~[  
cost price 成本價格   fHp#Gi3Lz  
credit 貸方   RPqn#B  
credit note 收款通知單   o+23?A~+  
creditor 債權人   HOI`F3#XI  
crossed check 橫線支票   K E1@z]  
current account 往來活期賬戶   us *l+Jw,m  
current asset 流動資產   /]58:euR  
current liability 流動負債   j{+I~|ZB,  
current profit and loss 本期損益   7.'j~hJL  
debit 借方   )W7H{#  
debt 債務   x-k/rZ  
debtor 債務人   % [F;TZt  
deed 契據   IaqN@IlWb  
deferred assets 遞延資產   L.&Vi"M <@  
deferred liabilities 遞延負債   {*  _ W  
delivery 交貨   wA+4:CF@  
delivery expense 送貨費   E$fy*enON  
delivery order 出貨單   )n61IqrW  
demand draft 即期匯票   \
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demand note 即期票據   f*f9:xUY  
demurrage charge 延期費   3gXUfv2ID  
deposit 存款   E)SOcM)  
deposit slip 存款單   6h"?3w  
depreciation 折舊   os+wTUR^  
direct cost 直接成本   e"09b<69  
direct labour 直接人工   V^H47O;VC  
director 董事   l@9:VhU(  
discount 折扣   h.%Qn vL  
discount on purchase 進貨折扣   <t2?Oii;  
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