[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。   Z#kB+.U  
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acceptance 承兌   KfC{/J\   
account 賬戶   R=iwp%c(  
accountant 會計員   zSOZr2- ^a  
accounting 會計   &< FKcrZ,  
accounting system 會計制度   +
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accounts payable 應付賬款   r"VNq&v]9  
accounts receivable 應收賬款   }_+):<Db
 
accumulated profits 累積利益   lm{4x~y$h  
adjusting entry ?#123;整記錄   3@0!]z^W  
adjustment ?#123;整   \SJX
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administration expense 管理費用   6OtNWbB  
advances 預付   je>mAQKi\  
advertising expense 廣告費   w`/~y   
agency 代理   R3#| *)q  
agent 代理人    T#Z#YMk  
agreement 契約   }n,LvA@[0  
allotments 分配數   m&MZn2u[4i  
allowance 津貼   {XnBj}C  
amalgamation 合併   W:8{}Iu<  
amortization 攤銷   A'n7
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amortized cost 應攤成本   i\K88B&24  
annuities 年金   !xU\s'I+#  
applied cost 已分配成本   D~2n8h"2ye  
applied expense 已分配費用   =,s5>2  
applied manufacturing expense 己分配製造費用   lI9|"^n7F  
apportioned charge 攤派費用   !G'wC0  
appreciation 漲價   >Gvd?r  
article of association 公司章程   3)(uC+?[  
assessment 課稅   '^'PdB  
assets 資產   tCj\U+;  
attorney fee 律師費   W$gjcsv  
audit 審計   Z3X9-_g  
auditor 審計員   [|C  
average 平均數   :vFY qoCn  
average cost 平均成本   P (fWJ
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bad debt 壞賬   >5t]Zlb`  
balance 餘額   =<P$mFP2*  
balance sheet 資產負債表   NMN&mJsmh  
bank account 銀行賬戶   }C JK9*Z  
bank balance 銀行結存   pA\"Xe&  
bank charge 銀行手續費   HeHo?<>|d  
bank deposit 銀行存款   $WQm"WAKe  
bank discount 銀行貼現   x*:"G'zT  
bank draft 銀行匯票  
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bank loan 銀行借款    Z v 7}C  
bank overdraft 銀行透支   fz+dOIU3\L  
bankers acceptance 銀行承兌   ^jk-GRD*  
bankruptcy 破產   QC1\Sn/  
bearer 持票人   6""i<oR  
beneficiary 受益人   - G=doP0  
bequest 遺產   {@tO9pc`8  
bill 票據   78IY&q:v&0  
bill of exchange 匯票   hdbm8C 3  
bill of lading 提單   ztC,[
 
bills discounted 貼現票據   Z3dI B`@  
bills payable 應付票據   X09i+/ICK  
bills receivable 應收票據   ;F/w&u.n  
board of directors 董事會   =o[H2o y  
bonds 債券   =vb'T  
bonus 紅利   >PUT(yNL  
book value 賬面價值   ;jmT5XzL  
bookkeeper 簿記員   -]:1zU  
bookkeeping 簿記   ?+byRoY>&g  
branch office general ledger 支店往來賬戶   {YIVi:4q  
broker 經紀人   Et;Ubj"+  
brought down 接前   8?hj}}H  
brought forward 接上頁   #*+$
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budget 預算   \IOF 9)F  
by-product 副產品   X$SXDb~G  
by-product sales 副產品銷售   6PLdzZ{  
capital 股本   )kE1g&  
capital income 資本收益   GP=bp_L  
capital outlay 資本支出   a.XMeB  
capital stock 股本   !*,m=*[3  
capital stock certificate 股票   rxeOT# N}  
carried down 移後   ;4*mUD6  
carried forward 移下頁   z
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cash 現金   m3`J9f,c/  
cash account 現金賬戶   @-O%u*%J  
cash in bank 存銀行現金   q)RTy|NJ^  
cash on delivery 交貨收款   9l qD~H.  
cash on hand 庫存現金   7C~g ?1  
cash payment 現金支付   ;Hu`BFXyD  
cash purchase 現購   *>jJ<8!  
cash sale 現沽   F441K,I  
cashier 出?#123;員   =qww|B92  
cashiers check 本票   t'HrI-x  
certificate of deposit 存款單折   BHS8MV L@  
certificate of indebtedness 借據   9gETWz(3I  
certified check 保付支票   uh3<%9#\k  
certified public accountant 會計師   (l)r. Vj  
charges 費用   gV-A +;u  
charge for remittances 匯水手續費   @[O|n)7  
charter 營業執照   S\6.vw!'
 
chartered accountant 會計師   GO6uQ};  
chattles 動產   W;.LN<bx
 
check 支票   X>eFGCz}I  
che stub 支票存根   g`41d  
closed account 己結清賬戶   ,veI'WHMB  
closing 結算   v<gve<]  
closing entries 結賬紀錄   f|{&Y2h(R  
closing stock 期末存貨   28lor&Cc  
closing the book 結賬   f}Uf*Bp  
columnar journal 多欄日記賬   _[y<u})  
combination 聯合   !eD f}~  
commission 佣金   ,BlNj^ 5f  
commodity 商品   H) q_9<;  
common stock 普通股   &xS] ;Fr  
company 公司   !InC8+be  
compensation 賠償   k1HCPj  
compound interest 複利   t0)XdIl8  
consignee 承銷人   {br6*  
consignment 寄銷   >'&|{s[m  
consignor 寄銷人   gLWbd~  
consolidated balance sheet 合併資產負債表   \C"hL(4-  
consolidated profit and loss account 合併損益表   Ji0FHa_  
consolidation 合併   ]U.*KkQ  
construction cost 營建成本   n fMU
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construction revenue 營建收入   yzyK$WN\[3  
contract 合同   i0&W}Bb'  
control account 統制賬戶   ZP"Xn/L  
copyright 版權   byX)4&  
corporation 公司   1W{t?1[s  
cost 成本   LDj*~\vsq  
cost accounting 成本會計   8]l(D  
cost of labour 勞工成本   Z<[:v2  
cost of production 生產成本   Eu$hC]w  
cost of manufacture 製造成本   T0%l$#6v  
cost of sales 銷貨成本   F;Bq[V)R  
cost price 成本價格   ^8 cq qu  
credit 貸方   J,t`ilT  
credit note 收款通知單   6rN.)dL.#N  
creditor 債權人   9+I/b l4  
crossed check 橫線支票   X`fer%`  
current account 往來活期賬戶   G@o\D- $  
current asset 流動資產   S.*LsrSV  
current liability 流動負債   >4nQ&b.u  
current profit and loss 本期損益   /2:s g1  
debit 借方   =v=u+nO  
debt 債務   e}TDo`q  
debtor 債務人   sQLjb8!7  
deed 契據   .hK:-q,  
deferred assets 遞延資產   SX[  
deferred liabilities 遞延負債   f^G-ba  
delivery 交貨   \?"kT}..  
delivery expense 送貨費   !iU$-/,1e  
delivery order 出貨單   ?I;PJj  
demand draft 即期匯票   #E4|@}30`  
demand note 即期票據   mD;ioaE  
demurrage charge 延期費   k;l^y%tzp  
deposit 存款   h<bCm`qj  
deposit slip 存款單   #F'8vf'r  
depreciation 折舊   QQ./!  
direct cost 直接成本   {Hzj(c~S?  
direct labour 直接人工   $dF$-y<[0  
director 董事   Ui`#B  
discount 折扣   !>)o&sM  
discount on purchase 進貨折扣   kp^q}iS  
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