[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。   -F5BJk  
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acceptance 承兌   'Y38VOI%  
account 賬戶   }vndt*F   
accountant 會計員   +QChD*  
accounting 會計   d"wA"*8~y  
accounting system 會計制度    :eN&wQ5q  
accounts payable 應付賬款   >F/^y O  
accounts receivable 應收賬款   RSX27fb4  
accumulated profits 累積利益   s9- qR_  
adjusting entry ?#123;整記錄   Et=Pr+Q{c  
adjustment ?#123;整   TnrBHaxbo4  
administration expense 管理費用   2]!@)fio`  
advances 預付   D,#UJPyg  
advertising expense 廣告費   Y_Yf'z1>[  
agency 代理   4~fYG|a  
agent 代理人   sSM"~_y\  
agreement 契約   &:&'70Ya  
allotments 分配數   !eX0Q 2  
allowance 津貼   #M-!/E  
amalgamation 合併   gx&es\  
amortization 攤銷   /jv/qk3i  
amortized cost 應攤成本   C}huU  
annuities 年金   4 cjfn'x  
applied cost 已分配成本   ,H=k5WA4m  
applied expense 已分配費用   c_8&4  
applied manufacturing expense 己分配製造費用   Dqy`7?Kn  
apportioned charge 攤派費用   ddHl&+G  
appreciation 漲價   (t&RFzE?G  
article of association 公司章程   09kR2(nsW/  
assessment 課稅   %>KbaM1b  
assets 資產   b8WtNVd  
attorney fee 律師費   wh$bDTCj  
audit 審計   q}U+BTCZ  
auditor 審計員   qBEp |V  
average 平均數   (r|m&/  
average cost 平均成本   8>KUx]AN  
bad debt 壞賬   qTsy'y;Z   
balance 餘額   IJ^~,+  
balance sheet 資產負債表   4 m:h&^`N  
bank account 銀行賬戶   mjeJoMvN)H  
bank balance 銀行結存   O(^h_  
bank charge 銀行手續費   #a
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bank deposit 銀行存款   $1f2'_ `8~  
bank discount 銀行貼現   p-4$)w~6i  
bank draft 銀行匯票   ;1k&}v&  
bank loan 銀行借款   n!)$e;l  
bank overdraft 銀行透支   abo=v<mR  
bankers acceptance 銀行承兌   \|=6<ZY:  
bankruptcy 破產   W[2]$TwT  
bearer 持票人   +B*]RL[th  
beneficiary 受益人   IeYYG^V<A  
bequest 遺產   WZQ2Mi<&1'  
bill 票據   #U:|
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bill of exchange 匯票   ,s8/6n#  
bill of lading 提單   xf,[F8 2y  
bills discounted 貼現票據   !"^Zr]Qt+\  
bills payable 應付票據   s9H xiw@D  
bills receivable 應收票據  
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board of directors 董事會   ( b25g!  
bonds 債券   al e'-V)5  
bonus 紅利   }c/p;<  
book value 賬面價值   ';C'9k<P:  
bookkeeper 簿記員   EBy7wU`S  
bookkeeping 簿記   ibkB>n{(  
branch office general ledger 支店往來賬戶   ucN' zq  
broker 經紀人   '1mk;%  
brought down 接前   A`7(i'i5]  
brought forward 接上頁   |A&;m}(Mt  
budget 預算   ^/C\:hw  
by-product 副產品   $DHE%IN`  
by-product sales 副產品銷售   VZ9 p "  
capital 股本   
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capital income 資本收益   +?J N_aR  
capital outlay 資本支出   q?!HzZ  
capital stock 股本   `~XksyT  
capital stock certificate 股票   E'x
"EN  
carried down 移後   g89@>?Mn  
carried forward 移下頁   q T6y&  
cash 現金   \U:OQ.e  
cash account 現金賬戶   E;Z(v  
cash in bank 存銀行現金   Kd:l8%+  
cash on delivery 交貨收款   0qS/>u*  
cash on hand 庫存現金   y3~`qq  
cash payment 現金支付   2u j .*  
cash purchase 現購   #b^6>  
cash sale 現沽   &%2^B[{  
cashier 出?#123;員   |=0vgwd"S  
cashiers check 本票   aC1z.?!U  
certificate of deposit 存款單折   +>PsQ^^x  
certificate of indebtedness 借據   UT;%I_i!'  
certified check 保付支票   }#ink4dK:  
certified public accountant 會計師   )Cy>'l*Og7  
charges 費用   iT'doF  
charge for remittances 匯水手續費   7O55mc>cF  
charter 營業執照   <$s6?
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chartered accountant 會計師   yrxX[Hg?@  
chattles 動產   C^ZoYf8+"m  
check 支票   in>+D|q c  
che stub 支票存根   3Q,&D'];[  
closed account 己結清賬戶   i^DMnvV.  
closing 結算   }u8(7  
closing entries 結賬紀錄   "z9C@T  
closing stock 期末存貨   3t-STk?  
closing the book 結賬   #B\s'j[A"  
columnar journal 多欄日記賬   C3'xU`=7  
combination 聯合   (\ab%M
  
commission 佣金   )0/9 L  
commodity 商品   rl}<&aPH  
common stock 普通股   w"{DL N[Qw  
company 公司   L6h<B :l  
compensation 賠償   qSP&Fi  
compound interest 複利   8KJUC&`  
consignee 承銷人   .jJD$FC  
consignment 寄銷   )K[\j?
 
consignor 寄銷人   yksnsHs}d  
consolidated balance sheet 合併資產負債表   ==Egy:<:Q  
consolidated profit and loss account 合併損益表   G2|jS@L#  
consolidation 合併   ao)';[%9s  
construction cost 營建成本   xX-r<:'tmi  
construction revenue 營建收入   kt6)F&;$  
contract 合同   YrnC'o`  
control account 統制賬戶   yeiIP  
copyright 版權   SnG(/1C8  
corporation 公司   @ujwN([I  
cost 成本   1["i,8zB  
cost accounting 成本會計   *H!BThf t4  
cost of labour 勞工成本   [W3X$r~-  
cost of production 生產成本   lk>\6o:
 
cost of manufacture 製造成本   QF/ULW0G!  
cost of sales 銷貨成本   u\Cf@}5(  
cost price 成本價格   ) A:h  
credit 貸方   V;eaQ  
credit note 收款通知單   !JXiTI!  
creditor 債權人   ulxlh8=  
crossed check 橫線支票   JuSS(dJw  
current account 往來活期賬戶   PIU@}:}  
current asset 流動資產   ,NQ!d4~D  
current liability 流動負債   + ,Krq 3P  
current profit and loss 本期損益   nYSe 0w  
debit 借方   WO.u{vW]'
 
debt 債務   q;,lv3I  
debtor 債務人   f- (i%  
deed 契據   d3:GmB .  
deferred assets 遞延資產   9)7$UQY  
deferred liabilities 遞延負債   X.>=&~[  
delivery 交貨   |R
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delivery expense 送貨費   b*Y Wd3  
delivery order 出貨單   a U\|ZCH\]  
demand draft 即期匯票   S46aUkW.  
demand note 即期票據   Dnd; N/9  
demurrage charge 延期費   Wh i#Ii~  
deposit 存款   (ODwdN7;  
deposit slip 存款單   6C2~0b   
depreciation 折舊   Hk*1Wrs*  
direct cost 直接成本   2 `>a(  
direct labour 直接人工   by<@\n2B:U  
director 董事   ?=9'?K/~a  
discount 折扣   |OJWQU![by  
discount on purchase 進貨折扣   v82wnP-~7  
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