[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。   ur$l Z0   
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acceptance 承兌   Zkf0 p9h\  
account 賬戶   >$2V%};  
accountant 會計員   ;`6^6p\p  
accounting 會計   qpXWi &g  
accounting system 會計制度   *_?dVhxf  
accounts payable 應付賬款   +T8B:  
accounts receivable 應收賬款   NssELMtF!g  
accumulated profits 累積利益   "9n 3VX)  
adjusting entry ?#123;整記錄   3N_"rNKD  
adjustment ?#123;整   @/k@WhFZ  
administration expense 管理費用   gJM`[x`T  
advances 預付   85GKymz$P  
advertising expense 廣告費   yBI'djL~>
 
agency 代理   }3?n~s\)6f  
agent 代理人   ciMzf$+G$  
agreement 契約   <qGu7y"  
allotments 分配數   $1v&azM.  
allowance 津貼   )&!&AlLn  
amalgamation 合併   ."FuwKSJCo  
amortization 攤銷   HbW0wuI  
amortized cost 應攤成本   __.+s32SS$  
annuities 年金   Xn{1 FJX/  
applied cost 已分配成本   aE2.L;Tk?  
applied expense 已分配費用   NQ6sGL  
applied manufacturing expense 己分配製造費用   ttu&@ =  
apportioned charge 攤派費用   <n#DT  
appreciation 漲價   Phke`3tth  
article of association 公司章程   ,TFIG^Dvq  
assessment 課稅   O?|gp<
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assets 資產   H*)NLp  
attorney fee 律師費   e;(0(rI  
audit 審計   l'eyq}&  
auditor 審計員   [KxF'mz9  
average 平均數   gg8Uo G  
average cost 平均成本   [Vma^B$7Vj  
bad debt 壞賬   cb}[S:&|  
balance 餘額   BT(CM,bp  
balance sheet 資產負債表   /bVoErf  
bank account 銀行賬戶   hvaSH69*m  
bank balance 銀行結存   YD7Oao4:o  
bank charge 銀行手續費   ' MxrQ;|S  
bank deposit 銀行存款   ^f(@gS}?  
bank discount 銀行貼現   K1T4cUo  
bank draft 銀行匯票   y`=]T>X&x  
bank loan 銀行借款   \P6$mh\T  
bank overdraft 銀行透支   rh^mJUh  
bankers acceptance 銀行承兌   G nG>7f[v  
bankruptcy 破產   OE-gC2&Bm  
bearer 持票人   xKho1Z  
beneficiary 受益人   q7E~+p(>(  
bequest 遺產   ,l)^Ft`5  
bill 票據   p}~qf  
bill of exchange 匯票   {yExQbN  
bill of lading 提單   <.? jc%  
bills discounted 貼現票據   _D+J!f^  
bills payable 應付票據   w.TuoWo>  
bills receivable 應收票據   qXwPDq/  
board of directors 董事會   kbe-1 <72  
bonds 債券   <q@a~'Ai?!  
bonus 紅利   9_5ow  
book value 賬面價值   ;-qO'V:;  
bookkeeper 簿記員   aS nFKB  
bookkeeping 簿記   H7DJ~z~J  
branch office general ledger 支店往來賬戶   G2T|RT$_K  
broker 經紀人   y9Usn8  
brought down 接前   &:`U&06q  
brought forward 接上頁   Qr{E[6  
budget 預算   3(,?S$>  
by-product 副產品   ^\S~?0^m  
by-product sales 副產品銷售   {Sj9%2'M)  
capital 股本   ]'=)2 .}  
capital income 資本收益   9'X7w
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capital outlay 資本支出   [
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capital stock 股本   XSyHk"g`  
capital stock certificate 股票   :Nz2z[W$  
carried down 移後   ~o~!+`@q  
carried forward 移下頁   ]%u@TK7  
cash 現金   fNW"+ <W  
cash account 現金賬戶   ?BZPwGMs  
cash in bank 存銀行現金   O*FUTZd(J  
cash on delivery 交貨收款   lE(a%'36  
cash on hand 庫存現金   '?p<lu^^B  
cash payment 現金支付   *(T:,PY  
cash purchase 現購   1 P!Yxeh  
cash sale 現沽   _dhgAx-H)h  
cashier 出?#123;員   %#xaA'? [  
cashiers check 本票   7V!*NBsl  
certificate of deposit 存款單折   |$ lM#Ua  
certificate of indebtedness 借據   mQ|v26R  
certified check 保付支票   %1xb,g KO  
certified public accountant 會計師   Zy?Hi`  
charges 費用   ic#`N0s?  
charge for remittances 匯水手續費   Gsq00j &<Z  
charter 營業執照   gf &Pn  
chartered accountant 會計師   /)}
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chattles 動產   E%,^Yvh/  
check 支票   |Sy<@oq  
che stub 支票存根   R5-

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closed account 己結清賬戶   YSic-6z0Ms  
closing 結算   Kzm+GW3o[  
closing entries 結賬紀錄   %Q  fO8P  
closing stock 期末存貨   pm 9"4z  
closing the book 結賬   v50bdj9}k  
columnar journal 多欄日記賬   v,-HU&/*B  
combination 聯合   g4=pnK8  
commission 佣金   ZQ%'`q\c  
commodity 商品   ;S^
'V  
common stock 普通股   4gz H8sF  
company 公司   7WkB>cn  
compensation 賠償   :~tAUy":_*  
compound interest 複利   0z l
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consignee 承銷人   9.gXzPH  
consignment 寄銷   p93r'&Q  
consignor 寄銷人   ^6MU 0Q2  
consolidated balance sheet 合併資產負債表   8<pzb}xK  
consolidated profit and loss account 合併損益表   C'.L20qW  
consolidation 合併   t(NI-UXBp  
construction cost 營建成本   "$+Jnc!!  
construction revenue 營建收入   ZojIR\F^  
contract 合同   M3c$=>  
control account 統制賬戶   'MUv5Th  
copyright 版權   1{ ~#H<K  
corporation 公司   -.u]Ge
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cost 成本   }Qn&^[[miL  
cost accounting 成本會計   e,vvzso  
cost of labour 勞工成本   c dl&9-}  
cost of production 生產成本   ;=eDO(Ij  
cost of manufacture 製造成本   V3Q+s8OIF  
cost of sales 銷貨成本   -:Da&V  
cost price 成本價格   v&Yi  
credit 貸方   6}[I2F_^  
credit note 收款通知單   LsqA* *=  
creditor 債權人   ([T>.s  
crossed check 橫線支票   4sF"6+%5d  
current account 往來活期賬戶   q<[P6
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current asset 流動資產   &C,'x4c"  
current liability 流動負債   :dl]h&C^  
current profit and loss 本期損益   dx5#\"KX=,  
debit 借方   nm5cpnNl  
debt 債務   S;3R S;  
debtor 債務人   , pDnRRJ!  
deed 契據    Ch&a/S}  
deferred assets 遞延資產   z&#SPH*  
deferred liabilities 遞延負債   #>b3"[ |  
delivery 交貨   wSzv|\ G  
delivery expense 送貨費   [842&5Pd?  
delivery order 出貨單   Z0x ar]4V  
demand draft 即期匯票   Z&Pg"a?\  
demand note 即期票據   S!jTyY7e  
demurrage charge 延期費   A!s`[2 Z  
deposit 存款   ]qethaNy  
deposit slip 存款單   !"HO]3-o  
depreciation 折舊   l2zFKCGF(  
direct cost 直接成本   T! Y@`Ox  
direct labour 直接人工   3}TaF~  
director 董事   V) Z}En["1  
discount 折扣   _E&A{HkJ  
discount on purchase 進貨折扣   p `8s  
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