[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。   M{Vi4ehOq  
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acceptance 承兌   ]*{tno  
account 賬戶   jT-tsQ .,  
accountant 會計員   />7G  
accounting 會計   vv`53 Pbw)  
accounting system 會計制度   4]%MrSjS  
accounts payable 應付賬款   KJV],6d  
accounts receivable 應收賬款   -9s&OKo`({  
accumulated profits 累積利益   e4.G9(  
adjusting entry ?#123;整記錄   y99|V39'  
adjustment ?#123;整   nv:VX{%  
administration expense 管理費用   Ik=bgEF  
advances 預付   1nE`Wmo.2  
advertising expense 廣告費   |~Vq"6`  
agency 代理   Z22#lF\N  
agent 代理人   C3K")BO!  
agreement 契約   :ee'|c  
allotments 分配數   0F&(}`V  
allowance 津貼   8`WaUB%  
amalgamation 合併   H1 vToIP%  
amortization 攤銷   _o>?\:A  
amortized cost 應攤成本   v.Q+4 k  
annuities 年金   bHzH0v]:  
applied cost 已分配成本   -8t&&fIA  
applied expense 已分配費用    LD}<|  
applied manufacturing expense 己分配製造費用   )hfI,9I~  
apportioned charge 攤派費用   sz4;hSTy  
appreciation 漲價   =~k#<q1^  
article of association 公司章程   5F1P |t#  
assessment 課稅   <VT|R~  
assets 資產   ~eekv5  
attorney fee 律師費   f!cYLU1e@  
audit 審計   KU.F4I8}q  
auditor 審計員   j$z!kd+%  
average 平均數   >WY\P4)k  
average cost 平均成本   (;++a9GK  
bad debt 壞賬   LJ*W&y(2>Q  
balance 餘額   OkQtM nq  
balance sheet 資產負債表   j[:Iu#VR  
bank account 銀行賬戶   G"*ch$:  
bank balance 銀行結存   0?'v|5}  
bank charge 銀行手續費   &2pa9i  
bank deposit 銀行存款   ?!n0N\|i]  
bank discount 銀行貼現   <e-hR$  
bank draft 銀行匯票   7qhX`$  
bank loan 銀行借款   QG;V\2T2[  
bank overdraft 銀行透支   vu_ u\2d  
bankers acceptance 銀行承兌   5?Rzyfwk|  
bankruptcy 破產   U#(#U0s*-  
bearer 持票人   _Xfn  
beneficiary 受益人   QbEb} Jt  
bequest 遺產   KU87WpjX  
bill 票據   ,4S6F HK  
bill of exchange 匯票   cdD?QnZ  
bill of lading 提單   oP`Qyk  
bills discounted 貼現票據   ?.69nN  
bills payable 應付票據   W JG8E7  
bills receivable 應收票據   5_Oxl6#  
board of directors 董事會   $`|\aXd[C*  
bonds 債券   rL6Y4u0e%  
bonus 紅利   Uk0 0lPG.U  
book value 賬面價值  

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bookkeeper 簿記員   3TNj*jo  
bookkeeping 簿記   rSNaflYAr  
branch office general ledger 支店往來賬戶   aHSl_[  
broker 經紀人   I?Q[ZH:M  
brought down 接前   'a=QCO 0  
brought forward 接上頁   $6*6%T5}  
budget 預算    <4D.H  
by-product 副產品   hixG/%aO  
by-product sales 副產品銷售   w72\'  
capital 股本   (aSY.#;  
capital income 資本收益   eq7>-Dmi@  
capital outlay 資本支出   =.t3|5U8  
capital stock 股本   ew|e66Tw$  
capital stock certificate 股票   -X,[NI3  
carried down 移後   I_iXu;UX  
carried forward 移下頁   7H_*1_%ZQ  
cash 現金   unAu8k^  
cash account 現金賬戶   o@DlK`  
cash in bank 存銀行現金   \@GKVssw  
cash on delivery 交貨收款   E)Cdw%}
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cash on hand 庫存現金    [?moS!  
cash payment 現金支付   '\/|K  
cash purchase 現購   {4HcecT  
cash sale 現沽   71OQ?fc  
cashier 出?#123;員   ~zL DLr=  
cashiers check 本票   #0 eop>O  
certificate of deposit 存款單折   ;hJz'&UWQ  
certificate of indebtedness 借據   oaM3#QJ  
certified check 保付支票   \EQCR[7qu7  
certified public accountant 會計師   Y]:Ch (Q  
charges 費用   )o_Pnq9_  
charge for remittances 匯水手續費   6"u"B-cz  
charter 營業執照   .5GGZfJ]  
chartered accountant 會計師   E}8wnrxf  
chattles 動產   nn{PhyK  
check 支票   +`'>  
che stub 支票存根   dNT
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closed account 己結清賬戶   bTW# f$q:4  
closing 結算   {6gY6X-R  
closing entries 結賬紀錄   !6l}s$1i|  
closing stock 期末存貨   Z:Y_{YAD  
closing the book 結賬   3\0,>L9ET@  
columnar journal 多欄日記賬   aW;DfH  
combination 聯合   b!c2j   
commission 佣金   @$!rgLyL[  
commodity 商品   p\ _&  
common stock 普通股   <@J0 770  
company 公司   p{oc}dWin  
compensation 賠償   8;"HM5+  
compound interest 複利   4~Jg\@  
consignee 承銷人   U\x$@J  
consignment 寄銷   tlpTq\;  
consignor 寄銷人   ?[c{pb,|  
consolidated balance sheet 合併資產負債表   bSj-xxB]e  
consolidated profit and loss account 合併損益表   S)=3%toS>  
consolidation 合併   Qk]^]I  
construction cost 營建成本   +CXtTasP  
construction revenue 營建收入   '0 J*9  
contract 合同   ND\M  
control account 統制賬戶   Fu[<zA^  
copyright 版權   .r\|9 *j<  
corporation 公司   ms`U,  
cost 成本   <7Ry"z6g;  
cost accounting 成本會計   7)dCdO  
cost of labour 勞工成本   PHxNo)  
cost of production 生產成本   [SU;U['7  
cost of manufacture 製造成本   yGvBQ2kY b  
cost of sales 銷貨成本   KK, t!a  
cost price 成本價格   w5* Z\t5  
credit 貸方   fHiS'R  
credit note 收款通知單   A#8J6xcSrL  
creditor 債權人   -SUK[<=X  
crossed check 橫線支票   %abc-q  
current account 往來活期賬戶   <N,:w` g#  
current asset 流動資產   ]\ (Ho   
current liability 流動負債   0t2n7Y?N  
current profit and loss 本期損益   KuZZKh  
debit 借方   DAf0bh"  
debt 債務   yy M`J7]J  
debtor 債務人   }j;G`mV2  
deed 契據   &.[I}KH|B  
deferred assets 遞延資產   =2e{T J/  
deferred liabilities 遞延負債   r2T$ ;m.  
delivery 交貨   KtD XB>  
delivery expense 送貨費   qijQRxS  
delivery order 出貨單   '9@AhiNV  
demand draft 即期匯票   e5#?@}?  
demand note 即期票據   i$lp8Y2ih  
demurrage charge 延期費   *>E_lWW.  
deposit 存款   cyBm,!  
deposit slip 存款單   l4*vM  
depreciation 折舊   KpC!C9  
direct cost 直接成本   !p!^[/9"c  
direct labour 直接人工   aY0{vX  
director 董事  
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discount 折扣   2B b,ZC*  
discount on purchase 進貨折扣   !3`X Gg  
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