[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。   l+K'beP  
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acceptance 承兌   FW;?s+Uyx  
account 賬戶   T9|m7  
accountant 會計員   VOsRAn/N  
accounting 會計   Wx%H%FeK  
accounting system 會計制度   v|,1[i{  
accounts payable 應付賬款   GTPHVp&y  
accounts receivable 應收賬款   un"Gozmt5  
accumulated profits 累積利益   a#(?P.6  
adjusting entry ?#123;整記錄   .bl/*s  
adjustment ?#123;整   J9nX"Sb  
administration expense 管理費用   Mmj;-u  
advances 預付   fSj5ZsO  
advertising expense 廣告費   [ZwjOi:)  
agency 代理   bjW]bRw  
agent 代理人   r| wS<cA2  
agreement 契約   ij`w} V  
allotments 分配數   dm0R[[7  
allowance 津貼   u(.e8~s8  
amalgamation 合併   ,5p(T_V/  
amortization 攤銷   %g$o/A$  
amortized cost 應攤成本   \A#41  
annuities 年金   WM$ MPs  
applied cost 已分配成本   2DDtu[}  
applied expense 已分配費用   @l5"nBs<_:  
applied manufacturing expense 己分配製造費用   U[-o> W#  
apportioned charge 攤派費用   i v38p%Zm  
appreciation 漲價   epe)a  
article of association 公司章程   ;%9|kU  
assessment 課稅   9wUkh}s  
assets 資產   r.&Vw|*>  
attorney fee 律師費   1~_{$5[X?  
audit 審計   VQt0 4?  
auditor 審計員   X=&ET)8-Y  
average 平均數   z (wc0I  
average cost 平均成本   `:K
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bad debt 壞賬   UYJZYP%r  
balance 餘額   wH&!W~M  
balance sheet 資產負債表   *I.f1lz%*  
bank account 銀行賬戶   ,AFu C<  
bank balance 銀行結存   BoWg0*5xb  
bank charge 銀行手續費   +.[ <%  
bank deposit 銀行存款   ] y'>=a|T  
bank discount 銀行貼現   w+|L+h3L7  
bank draft 銀行匯票   #&aqKVY  
bank loan 銀行借款   OX!tsARC@  
bank overdraft 銀行透支   L|xbR#v  
bankers acceptance 銀行承兌   }@+0/ W?\.  
bankruptcy 破產   &%DY\*  
bearer 持票人   `iNSr?N.  
beneficiary 受益人   'G4ICtHQ  
bequest 遺產   }<S Q  
bill 票據   9~XAq^e  
bill of exchange 匯票   mR:uj2*  
bill of lading 提單   mxC;?s;~  
bills discounted 貼現票據   1~ 3_^3OT  
bills payable 應付票據   PiIpnoM  
bills receivable 應收票據   nRS}}6Q  
board of directors 董事會   Jhhb7uU+  
bonds 債券   0&|\N ? 8_  
bonus 紅利   KL57#gV  
book value 賬面價值   6SkaH<-&K  
bookkeeper 簿記員    "Og7rl  
bookkeeping 簿記   E A1?)|}n  
branch office general ledger 支店往來賬戶   '9J/T57]e  
broker 經紀人   aP +X}r  
brought down 接前   vMH  
brought forward 接上頁   "(~^w=d
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budget 預算   6j]0R*B7`Q  
by-product 副產品   ucW-I;"  
by-product sales 副產品銷售   [!#L6&:a8  
capital 股本   .jE{3^  
capital income 資本收益   9IfmW^0  
capital outlay 資本支出   |&)dh<  
capital stock 股本   &.Qrs:U  
capital stock certificate 股票   Yu^4VXp~M%  
carried down 移後   Ma Qqs=  
carried forward 移下頁   :>f )g  
cash 現金   FbFPJ !fb  
cash account 現金賬戶   051E6-  
cash in bank 存銀行現金   +.FEq*V  
cash on delivery 交貨收款   WO>nIo5Y  
cash on hand 庫存現金   A[{yCn`tM  
cash payment 現金支付   D'PI1 0t  
cash purchase 現購   j-}O0~Jz  
cash sale 現沽   29
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cashier 出?#123;員  
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cashiers check 本票   vw/J8'  
certificate of deposit 存款單折   )'cMYC  
certificate of indebtedness 借據   $Sip$\+*  
certified check 保付支票   Vv=. -&'  
certified public accountant 會計師   R.1.
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charges 費用   %pL''R9VF  
charge for remittances 匯水手續費   Q\7h`d%)  
charter 營業執照   #r\4sVg  
chartered accountant 會計師   MH\dC9%p  
chattles 動產   16(QR-  
check 支票   !F'YDjTot  
che stub 支票存根   pO3SUOP  
closed account 己結清賬戶   `l[c_%Bm  
closing 結算   3;{kJQ
 
closing entries 結賬紀錄   bw Mm#f  
closing stock 期末存貨   .[OUI  
closing the book 結賬   Z=o2H Bm7  
columnar journal 多欄日記賬   z$. 88^  
combination 聯合   qfm|@v|De5  
commission 佣金   X5$Iyis  
commodity 商品   _A9AEi'.  
common stock 普通股   +\ .Lp 5  
company 公司   nmKp[-5  
compensation 賠償   n;Vs_u/Nx  
compound interest 複利   o3P${Rq  
consignee 承銷人   Ai3*QX  
consignment 寄銷   {cVEmvE8  
consignor 寄銷人   Qpc__dA\  
consolidated balance sheet 合併資產負債表   T:yE(OBf  
consolidated profit and loss account 合併損益表   f6>b|k
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consolidation 合併   t-bB>q#3>  
construction cost 營建成本   5<Nx^D  
construction revenue 營建收入   7ZWgf"1j  
contract 合同   u\;C;I-? '  
control account 統制賬戶   ]Q)OL  
copyright 版權   Hf2_0wA3  
corporation 公司   <R=Zs[9M1  
cost 成本   >_T-u<E  
cost accounting 成本會計   )1`0PJoHE  
cost of labour 勞工成本   T+H!_ky`A  
cost of production 生產成本   >!1-lfa8
 
cost of manufacture 製造成本   vV-`jsq20H  
cost of sales 銷貨成本   w+u3*/Zf  
cost price 成本價格   ; )@~  
credit 貸方   p6!x=cW  
credit note 收款通知單   Y&Z.2>b
 
creditor 債權人   /"Uqa,{  
crossed check 橫線支票   kJT )r6  
current account 往來活期賬戶   ~U&AI1t+J  
current asset 流動資產   @<EO` L)Z  
current liability 流動負債   $5%SNzzl  
current profit and loss 本期損益   G3AesTT|  
debit 借方   0)Wltw~`&  
debt 債務   1?+St`+{B-  
debtor 債務人   LBDjIpR6  
deed 契據   T!)(Dv8@F  
deferred assets 遞延資產   _g"<UV*H  
deferred liabilities 遞延負債   i5
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delivery 交貨   *#+An<iT ;  
delivery expense 送貨費   7Kxp=-k  
delivery order 出貨單   Yufc{M00  
demand draft 即期匯票   ^>v+( z5R  
demand note 即期票據   wgGl[_)  
demurrage charge 延期費   ]2qo+yB  
deposit 存款   aHK}sr,U  
deposit slip 存款單   0[W:d=C`a  
depreciation 折舊   t&e{_|i#+  
direct cost 直接成本   Fd9[pU  
direct labour 直接人工   ?)d~cJ  
director 董事   5#E`=C%  
discount 折扣   dhK~O.~m  
discount on purchase 進貨折扣   m#\dSl }  
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