[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。   $d'GCzYvZ  
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acceptance 承兌   QG$LbuZ`  
account 賬戶   FE,&_J"  
accountant 會計員   ]^uO3!+  
accounting 會計   :Em[>XA  
accounting system 會計制度   3FR'N%+  
accounts payable 應付賬款   .n'z\]-/Q  
accounts receivable 應收賬款   8xW_N"P.>  
accumulated profits 累積利益   |9$K'+'  
adjusting entry ?#123;整記錄   `9SuDuw;s  
adjustment ?#123;整   3XjM@D  
administration expense 管理費用   3V>2N)3`A  
advances 預付   u|z B\zd  
advertising expense 廣告費   p(f YpD  
agency 代理   2&S*> (  
agent 代理人   #XE`8$  
agreement 契約   6lpf k&  
allotments 分配數   <E[X-S%&  
allowance 津貼   *"2TT})  
amalgamation 合併   sg RY`U.C  
amortization 攤銷   yS%IE>?  
amortized cost 應攤成本   ep* (  
annuities 年金   /~Zxx}<;  
applied cost 已分配成本   zc%#7"FM  
applied expense 已分配費用   GSj04-T"  
applied manufacturing expense 己分配製造費用   tG+ E'OP  
apportioned charge 攤派費用   7+QD=j-  
appreciation 漲價   cD{I*t$  
article of association 公司章程   x<W`2Du  
assessment 課稅   48 1J=8H  
assets 資產   ,{!~rSq-l  
attorney fee 律師費   Q[O[,Rk  
audit 審計  
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auditor 審計員   C %}}~Y  
average 平均數   cPZD#";f  
average cost 平均成本   M}MXR=X,  
bad debt 壞賬   $\h\,N$y  
balance 餘額   tEhYQZ  
balance sheet 資產負債表   1$vs
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bank account 銀行賬戶   }c?/-ab>  
bank balance 銀行結存   >jMq-#*4  
bank charge 銀行手續費   p}_n :a  
bank deposit 銀行存款   _
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bank discount 銀行貼現   /2Q@M>  
bank draft 銀行匯票   {W*_^>;K  
bank loan 銀行借款   B
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bank overdraft 銀行透支   UT!gAU  
bankers acceptance 銀行承兌   0 UdAF  
bankruptcy 破產   c~bi ~ f  
bearer 持票人   jp?;8rS3  
beneficiary 受益人   T5(]/v,UT  
bequest 遺產   f.SV-{O_  
bill 票據   r^3/Ltd5/  
bill of exchange 匯票   #
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bill of lading 提單   DA;,)A&=Q  
bills discounted 貼現票據   c]3% wL  
bills payable 應付票據   B@XnHh5y  
bills receivable 應收票據   O&h3=?O&B  
board of directors 董事會   PEqO<a1Z8  
bonds 債券   s}yJkQb  
bonus 紅利   *[K\_F? ^h  
book value 賬面價值   Hg$t,\j  
bookkeeper 簿記員   /;>U0~K  
bookkeeping 簿記   [
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branch office general ledger 支店往來賬戶   ?`T< sk8c  
broker 經紀人   7 $AEh+f  
brought down 接前   VQA}!p  
brought forward 接上頁   {!h|(xqN+  
budget 預算   evOyTvc  
by-product 副產品   r,F ~Vwa}  
by-product sales 副產品銷售   c4Q{  
capital 股本   a![x^@nF  
capital income 資本收益   T4MB~5,i  
capital outlay 資本支出   J?4aSssE  
capital stock 股本   V}<Hx3!  
capital stock certificate 股票   ?M?S+@(  
carried down 移後   e`gOc*  
carried forward 移下頁   @n<y[WA  
cash 現金   Z+%Uwj  
cash account 現金賬戶   c *<"&  
cash in bank 存銀行現金   xe ng`!  
cash on delivery 交貨收款   zzm
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cash on hand 庫存現金   'wh2787  
cash payment 現金支付    Z
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cash purchase 現購   W[B%,Km%]  
cash sale 現沽   \Y;LbB8D  
cashier 出?#123;員   Th1/Bxb:  
cashiers check 本票   LvP{"K;   
certificate of deposit 存款單折   oJ|8~:)  
certificate of indebtedness 借據   x0aPY;,N0  
certified check 保付支票   4?Mb>\n%<^  
certified public accountant 會計師   $x_6 .AOZ,  
charges 費用   Lbb{z  
charge for remittances 匯水手續費   'nH/Z 84  
charter 營業執照   MZ" yjQA  
chartered accountant 會計師   (pY'v/a-  
chattles 動產   $gKMVgD"  
check 支票    #H]b Xr  
che stub 支票存根   `>M;f%s  
closed account 己結清賬戶   :0K[fBa  
closing 結算   gT 8^  
closing entries 結賬紀錄   cH$zDm1  
closing stock 期末存貨   0Vu&UD  
closing the book 結賬   o5~o Rmsr  
columnar journal 多欄日記賬   Vq[L4  
combination 聯合   We7~tkl(  
commission 佣金   }~gBnq_DDU  
commodity 商品   L0ZgxG3:g  
common stock 普通股   eK]g FXk  
company 公司   iCA!=%M@D  
compensation 賠償   m(Hb! RT  
compound interest 複利   a`SQcNBf*  
consignee 承銷人   l!Bc0  
consignment 寄銷   V?KACYd@O  
consignor 寄銷人   I_vPGafMx  
consolidated balance sheet 合併資產負債表   CE :x;!}cd  
consolidated profit and loss account 合併損益表   wPhN_XV  
consolidation 合併   Be?b| G!M  
construction cost 營建成本   $|0_[~0-n  
construction revenue 營建收入   H
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contract 合同   n<Vq@=9AE  
control account 統制賬戶   "YIrqk
 
copyright 版權   "6.JpUf  
corporation 公司   %EC{O@EAk  
cost 成本   53y,eLf  
cost accounting 成本會計   dQhh,}  
cost of labour 勞工成本   hVvP
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cost of production 生產成本   ce/Z[B+d  
cost of manufacture 製造成本   ^Y mq<*X  
cost of sales 銷貨成本   "T>74bj_|Q  
cost price 成本價格   {/f\lS.5g  
credit 貸方   /SLAg&  
credit note 收款通知單   e ;LJdd  
creditor 債權人   Dx<">4
 
crossed check 橫線支票   S<RJ46  
current account 往來活期賬戶   IfyyA  
current asset 流動資產   \U^0E> d  
current liability 流動負債   b"`Vn,  
current profit and loss 本期損益   }lN@J,q  
debit 借方   ,`<w#  
debt 債務   u _0&`zq  
debtor 債務人   [3Qu @;"&  
deed 契據   AEj
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deferred assets 遞延資產   [Xy^M3
  
deferred liabilities 遞延負債   %m8;Lh-X  
delivery 交貨   $@8$_g|Wz  
delivery expense 送貨費   3Q-i%7l  
delivery order 出貨單   m%8idjnG  
demand draft 即期匯票   k M /cD`  
demand note 即期票據   .gmNE$d  
demurrage charge 延期費   $6
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deposit 存款   }=kf52Am,}  
deposit slip 存款單   .SdHFWx  
depreciation 折舊   .(!> *ka|  
direct cost 直接成本   C^uH]WO  
direct labour 直接人工   ]?<j]u0J  
director 董事   ym, UJs&
 
discount 折扣   )"j)9RQ}  
discount on purchase 進貨折扣   ],rtSUO  
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