[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。   @[qGoai  
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acceptance 承兌   Qe!Q $  
account 賬戶   "rjqDpH  
accountant 會計員   $Yr'`(Cbc  
accounting 會計   P~)ndaQ  
accounting system 會計制度   y=H^U.  
accounts payable 應付賬款   wXc"Car)  
accounts receivable 應收賬款   #nE%.k|R~  
accumulated profits 累積利益   0 gyg  
adjusting entry ?#123;整記錄   L WB"}#vt  
adjustment ?#123;整   cm8-L[>E  
administration expense 管理費用   &AMW?vO  
advances 預付   JeR8Mb  
advertising expense 廣告費   e
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agency 代理   Dj<]eG]  
agent 代理人   VK*2`Z1  
agreement 契約   :%dIX}F  
allotments 分配數   ~h~K"GbC?  
allowance 津貼   IeqJ>t:  
amalgamation 合併   <"uT=]wZ=  
amortization 攤銷   '8NKrI  
amortized cost 應攤成本   K)Nbl^6x  
annuities 年金   # $:ddOY  
applied cost 已分配成本   8?GS:+  
applied expense 已分配費用   oRM,_  
applied manufacturing expense 己分配製造費用   |5wuYG  
apportioned charge 攤派費用   cJ G><'  
appreciation 漲價   nb:J"  
article of association 公司章程   <ByR!Y  
assessment 課稅   !@ml^&hP  
assets 資產   E6SGK,f0D  
attorney fee 律師費   =a`l1zn8=  
audit 審計   X517PT8O  
auditor 審計員   ZDZ PJp,  
average 平均數   YC:> )  
average cost 平均成本   iQczvn)"m  
bad debt 壞賬   J?XEF@?'G  
balance 餘額   AW8"@  
balance sheet 資產負債表   # E'g{.N  
bank account 銀行賬戶   *v'&i) J  
bank balance 銀行結存   71+J{XOC  
bank charge 銀行手續費   R|T_9/#)  
bank deposit 銀行存款   ?Uzs^rsb  
bank discount 銀行貼現   EO'[AU%~  
bank draft 銀行匯票   zh$[UdY6  
bank loan 銀行借款   R>"E Xq  
bank overdraft 銀行透支   p~h=]o'i  
bankers acceptance 銀行承兌   (lhbH]I  
bankruptcy 破產   DRD%pm(
 
bearer 持票人   fW Vd[zuD4  
beneficiary 受益人   A2z%zMlZc  
bequest 遺產   Eb`U^*A  
bill 票據   30Nya$$A=  
bill of exchange 匯票   Q)}sX6TB  
bill of lading 提單   29g("(}TK  
bills discounted 貼現票據   qoBm!|q  
bills payable 應付票據   ,jyNV<d I  
bills receivable 應收票據   %-+lud  
board of directors 董事會   #F5O>9hA  
bonds 債券   hu-fwBK  
bonus 紅利   +XU*NAD,!  
book value 賬面價值   i=%wZHc;  
bookkeeper 簿記員   )< ~1AL  
bookkeeping 簿記   ,MwwA@,9-  
branch office general ledger 支店往來賬戶   M:c^[9)y  
broker 經紀人   YJ]]6 K+  
brought down 接前   \GeUX<Fl  
brought forward 接上頁   9rX[z :  
budget 預算   rr2'bf<]  
by-product 副產品   2.Ym  
by-product sales 副產品銷售   #;U_ L`q  
capital 股本   t#kR@t+6$\  
capital income 資本收益   TuphCu+Oh  
capital outlay 資本支出   $Q1:>i@I|g  
capital stock 股本   ([s}bD.9  
capital stock certificate 股票   jRK<FK  
carried down 移後   $=n|MbFl  
carried forward 移下頁   Wx"bW ICc  
cash 現金   y";{k+  
cash account 現金賬戶   m~
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cash in bank 存銀行現金   :|oH11y  
cash on delivery 交貨收款   wH[@#UP3l  
cash on hand 庫存現金   *J@2A)ZDv0  
cash payment 現金支付   1i9}mzy%  
cash purchase 現購   FsZF>vaV  
cash sale 現沽   0@1AH<  
cashier 出?#123;員   yNAvXk

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cashiers check 本票   
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certificate of deposit 存款單折   .x$+7$G  
certificate of indebtedness 借據   lyKV^7}  
certified check 保付支票   j& f-yc'i-  
certified public accountant 會計師   YMnG-'^Z  
charges 費用   n.,\Z(l|0  
charge for remittances 匯水手續費   <FmrYwt  
charter 營業執照   }:YS$'by  
chartered accountant 會計師   M cE$=Vv  
chattles 動產   'OSZ'F3PV  
check 支票   $k*E^~qT  
che stub 支票存根   5
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closed account 己結清賬戶   c]F$$BT  
closing 結算   NFPW#-TF  
closing entries 結賬紀錄   t/HMJ  
closing stock 期末存貨   MuYr?1<q  
closing the book 結賬   Q4-d2I>0  
columnar journal 多欄日記賬   2|(J<H  
combination 聯合   o`\l&jUNe  
commission 佣金   \?h +  
commodity 商品   X!,P] G  
common stock 普通股   ROr$Sz  
company 公司   JAen=%2b  
compensation 賠償   u&".kk  
compound interest 複利   p+#J;.  
consignee 承銷人   '
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consignment 寄銷   k&ujr:)5Y5  
consignor 寄銷人   nX<!n\J T  
consolidated balance sheet 合併資產負債表   Ua\g*Cxh  
consolidated profit and loss account 合併損益表   aB-*l %x  
consolidation 合併   }m/aigA[1  
construction cost 營建成本   S #% 'Vrp  
construction revenue 營建收入   $@+\_f'bU>  
contract 合同   }8GCO Y  
control account 統制賬戶   "P.7FD  
copyright 版權   cysYjuI i  
corporation 公司   +w:[By"  
cost 成本   c, \TL ]  
cost accounting 成本會計   z m\=4^X  
cost of labour 勞工成本   vLJ<_&6  
cost of production 生產成本   gvYa&N  
cost of manufacture 製造成本   fXvJ 3w(  
cost of sales 銷貨成本   .l"_f  
cost price 成本價格   aePh tQ F  
credit 貸方   ()v[@"J  
credit note 收款通知單   ${ad[hs  
creditor 債權人   ' ~lC85  
crossed check 橫線支票   yPn5l/pDDr  
current account 往來活期賬戶   \06fP4?  
current asset 流動資產   o;M "C[  
current liability 流動負債   qbu Lcy3  
current profit and loss 本期損益   /cexd_l|f  
debit 借方   G+ Y`65  
debt 債務   'C jcOI s  
debtor 債務人   ypwVzCUG  
deed 契據   .@JXV $Z  
deferred assets 遞延資產   'g^;_=^G  
deferred liabilities 遞延負債  
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delivery 交貨   
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delivery expense 送貨費   ,*?bET $  
delivery order 出貨單   f8+($Ys  
demand draft 即期匯票   .Gh-T{\V'  
demand note 即期票據   $TtCVR  
demurrage charge 延期費   ]zmY]5  
deposit 存款   &9, 6<bToP  
deposit slip 存款單   P )_g t  
depreciation 折舊   zGj0'!!-  
direct cost 直接成本   M/:kh,3  
direct labour 直接人工   "X's>uM  
director 董事   [IF3,C  
discount 折扣   Tf
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discount on purchase 進貨折扣   ,E$^i~OO  
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