[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。   U$2
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acceptance 承兌   QGN+f)  
account 賬戶   7;Ze>"W>  
accountant 會計員   DN%}OcpZ  
accounting 會計   vA6
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accounting system 會計制度   P5my]4|x  
accounts payable 應付賬款   A
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accounts receivable 應收賬款   Q0xGd(\  
accumulated profits 累積利益   +2MF#{ tS  
adjusting entry ?#123;整記錄   db
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adjustment ?#123;整   c#x~ x  
administration expense 管理費用   )j2#5`?"j  
advances 預付   h;q&B9
 
advertising expense 廣告費   }[leUYi`  
agency 代理   h[dJNawL  
agent 代理人   M4Cb(QAVP  
agreement 契約   A.*e8a/6X  
allotments 分配數   w6Gez~8  
allowance 津貼   FWu:5fBZY  
amalgamation 合併   Y T-ua{.^  
amortization 攤銷   pj_W^,*/  
amortized cost 應攤成本   z#gebr~_\  
annuities 年金   bIm4s  
applied cost 已分配成本   cn}15JHdR  
applied expense 已分配費用   ;?q(8^A  
applied manufacturing expense 己分配製造費用   gq?O}gVD  
apportioned charge 攤派費用   rn .qs  
appreciation 漲價   Xc[ym  
article of association 公司章程    +C\79,r  
assessment 課稅   qG,h 1  
assets 資產   |ufT)+:  
attorney fee 律師費   YC;@^  
audit 審計   u>;aQtK~  
auditor 審計員   wfO-bzdw  
average 平均數   %3dc_YPS  
average cost 平均成本   r.)n
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bad debt 壞賬   g5U,   
balance 餘額   qt.4dTd:_  
balance sheet 資產負債表   9]N{8  
bank account 銀行賬戶   @~vg=(ic(  
bank balance 銀行結存   vRtERFL  
bank charge 銀行手續費   BcQUD?LC`  
bank deposit 銀行存款   z:S:[X0  
bank discount 銀行貼現   2MB>NM<xO  
bank draft 銀行匯票   d7BpmM  
bank loan 銀行借款   +6>2= ,?Z  
bank overdraft 銀行透支   K 'I6iCrD  
bankers acceptance 銀行承兌   I]n X6=j5  
bankruptcy 破產   l`~
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bearer 持票人   wmV=GV8 d  
beneficiary 受益人   W/A@qo"  
bequest 遺產   < e3] pM  
bill 票據   1<~n2}   
bill of exchange 匯票   V}TPt6C2  
bill of lading 提單   ]*]*O|w  
bills discounted 貼現票據   6Z1O:Bou  
bills payable 應付票據   1/1oT  
bills receivable 應收票據   H,<CR9@(5d  
board of directors 董事會   NI"Zocp  
bonds 債券   >/Z*\6|Zx#  
bonus 紅利   q=e;P;u  
book value 賬面價值   K?M~x&Q  
bookkeeper 簿記員   :$VGqvO12W  
bookkeeping 簿記   -J!n7  
branch office general ledger 支店往來賬戶   =mQY%l  
broker 經紀人   /Q W^v;^  
brought down 接前   !0^4D=dO  
brought forward 接上頁   -hfDf{QN  
budget 預算   /Gnt.%y&  
by-product 副產品   N6kMl  
by-product sales 副產品銷售   %@(+`CCA  
capital 股本   \1-lda  
capital income 資本收益   |Zn;O6c#L5  
capital outlay 資本支出   ;~ Xjk  
capital stock 股本   .+Q1h61$T  
capital stock certificate 股票   &OFVqm^  
carried down 移後   /(||9\;  
carried forward 移下頁   C% z9Q  
cash 現金   Ib 2& L  
cash account 現金賬戶   | #a{1Z)  
cash in bank 存銀行現金   pHk$_t  
cash on delivery 交貨收款   U(+QrC:  
cash on hand 庫存現金   CBdr1  
cash payment 現金支付   Y#):1C1  
cash purchase 現購   x$Wtkb0<  
cash sale 現沽   )w}'kih  
cashier 出?#123;員   o4 "HE*  
cashiers check 本票   LDw.2E  
certificate of deposit 存款單折   ej7N5~!,s  
certificate of indebtedness 借據   i`6utOq  
certified check 保付支票   gzK/l:  
certified public accountant 會計師   r#j3O}(n  
charges 費用   q~18JB4WPJ  
charge for remittances 匯水手續費   ,F!-17_vt  
charter 營業執照   rY&lx}  
chartered accountant 會計師   CNj |vYj  
chattles 動產   eJ[+3Wh  
check 支票   $0{h Uex  
che stub 支票存根   MC-Z6l2  
closed account 己結清賬戶   Ac*)z#H  
closing 結算   Pvv7|AV   
closing entries 結賬紀錄   WSF$xC/~  
closing stock 期末存貨   /Re67cMQ*  
closing the book 結賬   \Rt>U|%  
columnar journal 多欄日記賬   #mM9^LJ  
combination 聯合   -hF!_);{  
commission 佣金   bA6^RIf?  
commodity 商品   x5#Kk.  
common stock 普通股   vGH]7jht  
company 公司   ]We0 RD"+  
compensation 賠償   .GYdC'  
compound interest 複利   &f A1kG%  
consignee 承銷人   iN Lt4F[i  
consignment 寄銷   7 mA3&<&q  
consignor 寄銷人   cjLA7I.O  
consolidated balance sheet 合併資產負債表   "FE%k>aV@v  
consolidated profit and loss account 合併損益表   o{2B^@+Vb  
consolidation 合併   .ezko\nU  
construction cost 營建成本   <|3F('Q"  
construction revenue 營建收入   0|hOoO]?q&  
contract 合同   RU.MJ kYQ5  
control account 統制賬戶   0ly6  |:  
copyright 版權   } ?+0s=Z  
corporation 公司   (Q&jp!WU  
cost 成本   Z0~,cO8~  
cost accounting 成本會計   O#^qd0e'P!  
cost of labour 勞工成本   g p9;I*!  
cost of production 生產成本   E9.1~ )  
cost of manufacture 製造成本   Zic:d-Q47  
cost of sales 銷貨成本   pP\^bjI
 
cost price 成本價格   m*e8j[w#  
credit 貸方   vl`St$$|  
credit note 收款通知單   'w;J)_Yc2  
creditor 債權人   6!U~dt#a  
crossed check 橫線支票   DM,;W`|6%  
current account 往來活期賬戶    Cb|R  
current asset 流動資產   21?>re
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current liability 流動負債   &`"uKO]  
current profit and loss 本期損益   \u/=?b  
debit 借方   527u d^:  
debt 債務   MqWM!v-M  
debtor 債務人   2{hG",JL  
deed 契據   {v3@g[:|  
deferred assets 遞延資產   grd fR`3  
deferred liabilities 遞延負債   wxG*mOw  
delivery 交貨  
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delivery expense 送貨費   Ej@N}r>X  
delivery order 出貨單   naY#`xig
 
demand draft 即期匯票   7pH[_]1"  
demand note 即期票據   q~\[P4m  
demurrage charge 延期費   ~4S6c=:  
deposit 存款   !?B2OE  
deposit slip 存款單   M7gqoJM'Q  
depreciation 折舊   CS xB)-  
direct cost 直接成本   ^'vWv C  
direct labour 直接人工   >ZAn2s  
director 董事   H[/^&1P  
discount 折扣   M%eTNsbNm  
discount on purchase 進貨折扣   gi/W3q3c6  
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