[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。   Mc!2mE%47m  
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acceptance 承兌   t( wZiK}  
account 賬戶   7 TmK  
accountant 會計員   '1Y<RD>x  
accounting 會計   k+f1sV[4}  
accounting system 會計制度   r)c+".0d^  
accounts payable 應付賬款   {[my"n2  
accounts receivable 應收賬款   f!mE1,eBEe  
accumulated profits 累積利益   XNKtL]U}$  
adjusting entry ?#123;整記錄   -*r [  
adjustment ?#123;整   $]nVr(OZ_  
administration expense 管理費用   7KeXWW/d  
advances 預付   )CFk`57U  
advertising expense 廣告費   mn(/E/  
agency 代理   :a=ro2NH  
agent 代理人   ^M[#^wv,  
agreement 契約   A\Lr<{Jh  
allotments 分配數   y9=t;qH@|  
allowance 津貼   % N7gT*B:  
amalgamation 合併   ^dheJ]n=k  
amortization 攤銷   i
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amortized cost 應攤成本   gHp'3SnS  
annuities 年金   }!eF
  
applied cost 已分配成本   0BT;"B1  
applied expense 已分配費用   V[4(~,9  
applied manufacturing expense 己分配製造費用   ful]OLV+  
apportioned charge 攤派費用   F19;RaP+  
appreciation 漲價   ?OdV1xB  
article of association 公司章程   7E;>E9 '  
assessment 課稅   TlM'g6SQS  
assets 資產   {bW"~
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attorney fee 律師費   LQ~L
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audit 審計   2;dM:FHLhO  
auditor 審計員   X77A; US  
average 平均數   v!nm &"  
average cost 平均成本   O)Xd3w'  
bad debt 壞賬   FrgW7`s[A  
balance 餘額   rat=)n)"t  
balance sheet 資產負債表   yW%&_s0  
bank account 銀行賬戶   un.G6|S  
bank balance 銀行結存   A"Tc^Ij  
bank charge 銀行手續費   l0eANB%Y=@  
bank deposit 銀行存款   #Y/97_2 xa  
bank discount 銀行貼現   (PRaiE  
bank draft 銀行匯票   8W(<q|t  
bank loan 銀行借款   dVasm<lZ  
bank overdraft 銀行透支   e_YW~z=6t  
bankers acceptance 銀行承兌   [6Uudiw  
bankruptcy 破產   'hxs((['\  
bearer 持票人   #k"1wSx16  
beneficiary 受益人   pA*D/P-  
bequest 遺產   xmCm3ekmpC  
bill 票據   Na~g*)uT$  
bill of exchange 匯票   _Cu[s?,kS  
bill of lading 提單   zyIza@V(  
bills discounted 貼現票據   ~,(
0h:8  
bills payable 應付票據   p=:7 atE  
bills receivable 應收票據   (2\li{$e  
board of directors 董事會   ]s1TJw [B  
bonds 債券   }`+O$0A  
bonus 紅利   % <8K^|w  
book value 賬面價值   'e+-,CGdY\  
bookkeeper 簿記員   ^G]KE8  
bookkeeping 簿記   wxdh?sQ  
branch office general ledger 支店往來賬戶   #R~" >g:w  
broker 經紀人   g @c=Bt$  
brought down 接前   Ws2prh^e(  
brought forward 接上頁   j<. <S {  
budget 預算   sg'Y 4  
by-product 副產品   7H8GkuO  
by-product sales 副產品銷售   {jj]K
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capital 股本   Vvxc8v:  
capital income 資本收益   *Y|lO  
capital outlay 資本支出   Ri^sQ<~(  
capital stock 股本   r< d?  
capital stock certificate 股票   (H|%?F;{l  
carried down 移後   (.jO:#eE%  
carried forward 移下頁   842Mydom  
cash 現金   lW{I`r\]  
cash account 現金賬戶   IqR[&T)lj  
cash in bank 存銀行現金   =RCfibT!C  
cash on delivery 交貨收款   mI{CM: :  
cash on hand 庫存現金   20SF<V  
cash payment 現金支付   "6|'&6&  
cash purchase 現購   `Gy>tD.#V-  
cash sale 現沽   >tE
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cashier 出?#123;員   LbtlcpF*~5  
cashiers check 本票   :O>Nd\UtO  
certificate of deposit 存款單折   HQ-N!pf9  
certificate of indebtedness 借據   ~|$) 1  
certified check 保付支票   T1g:gfw@  
certified public accountant 會計師   QjW~6Z.tI  
charges 費用   
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charge for remittances 匯水手續費   ss |6_H =  
charter 營業執照   >o=axZNa  
chartered accountant 會計師   RPScP  
chattles 動產   +#i,87  
check 支票   W2X+ NacD  
che stub 支票存根   @n~ND).  
closed account 己結清賬戶   /_ hfjCE  
closing 結算   j,gM+4V^  
closing entries 結賬紀錄   b_)QBE9  
closing stock 期末存貨   J\Oc]gi\L  
closing the book 結賬   8&`T<ECq>  
columnar journal 多欄日記賬   cSHtl<UY  
combination 聯合   dxae2 tV  
commission 佣金   N?`GZ+5  
commodity 商品    Hsux>+Q  
common stock 普通股   0X}w[^f  
company 公司   \a~;8):q=i  
compensation 賠償   HeAc(_=C  
compound interest 複利   .[eSKtbc)  
consignee 承銷人   &`\kb2uep  
consignment 寄銷   FrE/K_L  
consignor 寄銷人   OM.(g%2  
consolidated balance sheet 合併資產負債表   O7L6Htya  
consolidated profit and loss account 合併損益表   m8j#{[NE  
consolidation 合併   M\$<g  
construction cost 營建成本   37<GG)  
construction revenue 營建收入   6=[ PJM  
contract 合同   aV92.Z_Ku  
control account 統制賬戶   @%5F^Vbd  
copyright 版權   ]>]H:NEq  
corporation 公司   a7 '\*  
cost 成本   oeU+?-y/b  
cost accounting 成本會計   y|2g"J  
cost of labour 勞工成本   07HX5 Hd  
cost of production 生產成本   a}+_Yo(Q  
cost of manufacture 製造成本   36D,el In  
cost of sales 銷貨成本   Q=9VuTE  
cost price 成本價格   8)Bn?6.  
credit 貸方   >=RHE@  
credit note 收款通知單   B1AF4}~5  
creditor 債權人   WY ^K7U  
crossed check 橫線支票   E'6z7m.  
current account 往來活期賬戶   GQc%
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current asset 流動資產   W0C$*oe!_i  
current liability 流動負債   4QN6BZJ5  
current profit and loss 本期損益   LnACce ?b  
debit 借方   ;-P:$zw9c  
debt 債務   Zq6ebj  
debtor 債務人   4h2bk\z-  
deed 契據   C^ k3*N  
deferred assets 遞延資產   Yv|bUZ@  
deferred liabilities 遞延負債   Y_ u7 0@`  
delivery 交貨   hrtN.4p[  
delivery expense 送貨費   i\c^h;wX  
delivery order 出貨單   xdSj+507  
demand draft 即期匯票   8B
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demand note 即期票據   ,jdKcWy'  
demurrage charge 延期費   8C4@V[sm`  
deposit 存款   1,sO =p)Yg  
deposit slip 存款單   !-Tm
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depreciation 折舊   vcUM]m8k
 
direct cost 直接成本   }N=zn7W  
direct labour 直接人工   Wug?CFX+T  
director 董事   _a02#  
discount 折扣   ;Q%19f3,6  
discount on purchase 進貨折扣   "\P~Re"EH  
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