[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。   XC5/$3'M&  
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acceptance 承兌   !b"?l"C+u  
account 賬戶   0$]iRE;O]  
accountant 會計員   r\d(*q3B  
accounting 會計   oNtoqYw
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accounting system 會計制度   hJ$9Hb  
accounts payable 應付賬款   g@37t @I  
accounts receivable 應收賬款   =gs-#\%  
accumulated profits 累積利益   zGFD71=#  
adjusting entry ?#123;整記錄   <^\rv42'(2  
adjustment ?#123;整   m`9nDiV  
administration expense 管理費用   ;F#(:-:  
advances 預付   UrHndnqM  
advertising expense 廣告費   fz\Q>u'T  
agency 代理   'w27Lt'V  
agent 代理人   KW(a@X  
agreement 契約   'Y/0:)
 
allotments 分配數   d)emTXB(  
allowance 津貼   kzjuW  
amalgamation 合併   JwB'B  
amortization 攤銷   bx(@ fl:m  
amortized cost 應攤成本   m/1FVC@*  
annuities 年金   G0{Z@CvO'  
applied cost 已分配成本   z7ik/>d?  
applied expense 已分配費用   c7jmzo  
applied manufacturing expense 己分配製造費用   {
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apportioned charge 攤派費用   +?Ii=*7n  
appreciation 漲價   +U2lwd!j  
article of association 公司章程   VD~5]TQ  
assessment 課稅   2}A)5P*K  
assets 資產   H; NV?CD  
attorney fee 律師費   X58U>4a  
audit 審計   ? Bpnnwx  
auditor 審計員   CtXbAcN2B  
average 平均數   w.-x2Zg},  
average cost 平均成本   ~<?Zj  
bad debt 壞賬   ,\s`T O  
balance 餘額   !1G KpL  
balance sheet 資產負債表   7ocUFY0"  
bank account 銀行賬戶   Qz,2PO  
bank balance 銀行結存   st;i
Gg  
bank charge 銀行手續費   :Ln)j%&  
bank deposit 銀行存款   $Lr&V~  
bank discount 銀行貼現   "5&"Ij,/  
bank draft 銀行匯票   9h amxi  
bank loan 銀行借款   z.Ic?Wz7  
bank overdraft 銀行透支   /[<F f  
bankers acceptance 銀行承兌   =P]Z"Ok  
bankruptcy 破產   '9z W#b  
bearer 持票人   c|k_[
8L  
beneficiary 受益人   WM'!|lg  
bequest 遺產   =mO5~~"W+v  
bill 票據   $<v4c5r]O  
bill of exchange 匯票   ZC N}iQu4  
bill of lading 提單   y#j7vO  
bills discounted 貼現票據   `qc"JB  
bills payable 應付票據   WR{m?neE_N  
bills receivable 應收票據   %):_  
board of directors 董事會   Jy)=TJ!y  
bonds 債券    y:RW:D&  
bonus 紅利   @."K"i'Bl  
book value 賬面價值   t1Fqq4wRi  
bookkeeper 簿記員   In1W/?  
bookkeeping 簿記   d}\]!x3t  
branch office general ledger 支店往來賬戶   uu.X>agg  
broker 經紀人   rG P;0KtQ  
brought down 接前   E`o_R=%  
brought forward 接上頁   ~_fc=^o  
budget 預算   h mRmU{(Y  
by-product 副產品   t`Kpbfk  
by-product sales 副產品銷售   ,VS\mG/}s  
capital 股本   N4vcd=uG#  
capital income 資本收益   k|/VNV( =0  
capital outlay 資本支出   Rn~'S2`u  
capital stock 股本   I=kqkuW  
capital stock certificate 股票   2Mt$Dah  
carried down 移後   &<N8d(  
carried forward 移下頁   6Qkjr</  
cash 現金   ,{PN6B  
cash account 現金賬戶   F9 r5 Z  
cash in bank 存銀行現金   #yoc
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cash on delivery 交貨收款   Cw,a)XB  
cash on hand 庫存現金   _d]{[& p4t  
cash payment 現金支付   !-lI<$S:  
cash purchase 現購  
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cash sale 現沽   Mt4  
cashier 出?#123;員   cy8>M))c  
cashiers check 本票   uppa`addK  
certificate of deposit 存款單折   h-96 2(LG  
certificate of indebtedness 借據   9i\RdJv.  
certified check 保付支票   2nyK'k  
certified public accountant 會計師   L<!h3n  
charges 費用   6CyByj&  
charge for remittances 匯水手續費   I6^y` 2X  
charter 營業執照   05 6K)E  
chartered accountant 會計師   N|yA]dg[  
chattles 動產   PEI$1 ,z  
check 支票   nX (bVT4i  
che stub 支票存根   t{] 6GlW  
closed account 己結清賬戶   -s0SQe{!_  
closing 結算   FEk9a^Xyx  
closing entries 結賬紀錄   BQ6$T&  
closing stock 期末存貨   !0l|[c4 e>  
closing the book 結賬   16AlmegDk  
columnar journal 多欄日記賬   +ywz@0nx  
combination 聯合   b$'%)\('g  
commission 佣金   }rJqMZ]w  
commodity 商品   X"TL'"?fo  
common stock 普通股   XZOBK^,5^B  
company 公司   I0F[Z\U  
compensation 賠償   >Lcu  
compound interest 複利   DghyE`  
consignee 承銷人   NOTG|\{  
consignment 寄銷   wo&IVy@s$  
consignor 寄銷人   `:iMGqZN  
consolidated balance sheet 合併資產負債表   j EbmW*   
consolidated profit and loss account 合併損益表   7**zb"#y  
consolidation 合併   ;-1KPDIp`  
construction cost 營建成本   791v>h   
construction revenue 營建收入   )j8'6tk)Z  
contract 合同   TIp\
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control account 統制賬戶   t%mi#Gh(  
copyright 版權   - k0a((?  
corporation 公司   | d*<4-:  
cost 成本   /uWUQ#9  
cost accounting 成本會計   L"YQji!  
cost of labour 勞工成本   cUug}/!I  
cost of production 生產成本   Sqp9
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cost of manufacture 製造成本   1jx?zvE,  
cost of sales 銷貨成本   gX!K%qJBg  
cost price 成本價格   Ue9d0#9  
credit 貸方   )P7oL.)  
credit note 收款通知單   gkK( 7=r%  
creditor 債權人   PlCw,=K8f  
crossed check 橫線支票   KYTXf+oh  
current account 往來活期賬戶   { %wrx'<  
current asset 流動資產   ;R+Gf!1  
current liability 流動負債   b|87=1^m[  
current profit and loss 本期損益   Wgf f+7k  
debit 借方   w
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debt 債務   rv{Wti[  
debtor 債務人   |$tF{\  
deed 契據   JXuks`:Q  
deferred assets 遞延資產   6U ).vg<  
deferred liabilities 遞延負債   v1$}[&/  
delivery 交貨   XyB_8(/E  
delivery expense 送貨費   Ks3YrKk;p  
delivery order 出貨單   :2 \NG}  
demand draft 即期匯票   xRZ K&vkKE  
demand note 即期票據    5#z7Hj&w  
demurrage charge 延期費   iu=@
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deposit 存款   ~p+ `pwjY1  
deposit slip 存款單   ]Y,V)41gCE  
depreciation 折舊   #}1yBxB<=  
direct cost 直接成本   uaD+G:{[  
direct labour 直接人工   c@lF*"4  
director 董事   Uv
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discount 折扣   A/zAB3  
discount on purchase 進貨折扣   ?z.  Z_A&  
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