[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。   +K8T%GAr  
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acceptance 承兌   B qINU  
account 賬戶   N"0>)tG  
accountant 會計員   I*f@M}  
accounting 會計   1H\5E~X   
accounting system 會計制度   <;@E .I\N  
accounts payable 應付賬款   APJFy@l}  
accounts receivable 應收賬款   z =\ENG|x#  
accumulated profits 累積利益   tR4+]K  
adjusting entry ?#123;整記錄   xIV#}z0  
adjustment ?#123;整   ONZ(0H{ 1$  
administration expense 管理費用   xT( pB-R  
advances 預付   fGW~xul_  
advertising expense 廣告費   +6~zMKp  
agency 代理   KZ1m2R}'  
agent 代理人   I~E&::,  
agreement 契約   P(o>U Dy  
allotments 分配數   dtjb(*x  
allowance 津貼   knzo6  
amalgamation 合併   E(z|LS*3  
amortization 攤銷   4/_!F'j  
amortized cost 應攤成本   . Y$xNLoP[  
annuities 年金   KU Mk:5 c  
applied cost 已分配成本   /Z~$`!J  
applied expense 已分配費用   5Vdy:l  
applied manufacturing expense 己分配製造費用   :c Er{U8  
apportioned charge 攤派費用   hQz1zG`z7  
appreciation 漲價   ({$rb-  
article of association 公司章程   sO!m,p
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assessment 課稅   * bhb=~  
assets 資產   qv>
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attorney fee 律師費   "\]]?&  
audit 審計   Z0v&AD=  
auditor 審計員   Zlt,Us `  
average 平均數   /n:Q>8^n'W  
average cost 平均成本   X eslOsHh  
bad debt 壞賬   K|Xe)  
balance 餘額   >5TXLOYZ  
balance sheet 資產負債表   YN7OQqa  
bank account 銀行賬戶   " YOl6n  
bank balance 銀行結存   U7e2NES  
bank charge 銀行手續費   I"QU{]|J  
bank deposit 銀行存款   ,|;\)tT  
bank discount 銀行貼現   d+5v[x~'  
bank draft 銀行匯票   q0['!G%["  
bank loan 銀行借款   >z%WW&Z'  
bank overdraft 銀行透支   T.B7QAI. H  
bankers acceptance 銀行承兌   ,Ij/ ^EC}  
bankruptcy 破產   : w>R|]  
bearer 持票人   RSw; b.t7  
beneficiary 受益人   oMYZ^b^  
bequest 遺產   :QHh;TIG=<  
bill 票據   T-x9IoE  
bill of exchange 匯票   ?k@;,l :s  
bill of lading 提單   PCa0I^d  
bills discounted 貼現票據   Po.by~|  
bills payable 應付票據   \C2HeA\#SW  
bills receivable 應收票據   x2/ciC  
board of directors 董事會   8o).q}>&  
bonds 債券   "5Z5x%3I  
bonus 紅利   4af^SZ)l  
book value 賬面價值   H|MAbx 7  
bookkeeper 簿記員   o{l]


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bookkeeping 簿記   u@`y/ ,PX  
branch office general ledger 支店往來賬戶   !kH 1|  
broker 經紀人   6(Ntt  
brought down 接前   LWN9 D  
brought forward 接上頁   &IsPqO  
budget 預算   g:6 `1C  
by-product 副產品   RXu`DWN  
by-product sales 副產品銷售   ; 0M"T[c  
capital 股本   6TXTJ]er  
capital income 資本收益   FF|M7/[~  
capital outlay 資本支出   ;<%th  
capital stock 股本   ~at:\h4:  
capital stock certificate 股票   6?JvvS5  
carried down 移後   i'1MZ%.  
carried forward 移下頁   -3m!970  
cash 現金   sWKdqs  
cash account 現金賬戶   ~0}d=d5g  
cash in bank 存銀行現金   `7?EE1o  
cash on delivery 交貨收款   MlW*Tugg  
cash on hand 庫存現金   i.KRw6  
cash payment 現金支付   "x0KiIoPk  
cash purchase 現購   QNxxW2+  
cash sale 現沽   ~8-xj6^  
cashier 出?#123;員   [d qh-7  
cashiers check 本票   $ERiBALN:  
certificate of deposit 存款單折   H
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certificate of indebtedness 借據   _NpxV'E  
certified check 保付支票   Q]$pg5O  
certified public accountant 會計師   qG]0z_dPE~  
charges 費用   .*J /F$  
charge for remittances 匯水手續費   6* 0vUy*"  
charter 營業執照   8]bLp  
chartered accountant 會計師   : JS
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chattles 動產   k[f_7lJ2  
check 支票   XK)0Mt\  
che stub 支票存根   0Jq
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closed account 己結清賬戶   i|28:FJA  
closing 結算   mMO]l(a&  
closing entries 結賬紀錄   1(e64w@  
closing stock 期末存貨   hf7[<I,jov  
closing the book 結賬   x,fL656t  
columnar journal 多欄日記賬   A8:eA  
combination 聯合   .Sv/0&O  
commission 佣金   "M^mJl&*b  
commodity 商品   Dz8aJ6g  
common stock 普通股   _c}# f\ +_  
company 公司   yW"[}Lh4  
compensation 賠償   >Pvz5Hf/wW  
compound interest 複利   2zuQeFsK  
consignee 承銷人   0ZZ Wj%  
consignment 寄銷   e_cK#9+  
consignor 寄銷人   QUh` kt(E  
consolidated balance sheet 合併資產負債表   .nEiYS|T  
consolidated profit and loss account 合併損益表   O]Y
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consolidation 合併   Dt iM}=:  
construction cost 營建成本   7 y$a=+D i  
construction revenue 營建收入   Tk`|{Ph0  
contract 合同   ViG>gMGv  
control account 統制賬戶   agQDd8oX  
copyright 版權   Qd>\{$N  
corporation 公司   $I4Wl:(~}  
cost 成本   9n"MNedqH  
cost accounting 成本會計   *M$'dLn  
cost of labour 勞工成本   D'BGoVP  
cost of production 生產成本   *.Z~f"SZy*  
cost of manufacture 製造成本   \^jRMIM==  
cost of sales 銷貨成本   a|4Q6Ycu  
cost price 成本價格   g${k8.TV  
credit 貸方   t6lwKK  
credit note 收款通知單   Jb-.x_Bf  
creditor 債權人   ntW1 )H'o  
crossed check 橫線支票   LC\U6J't1  
current account 往來活期賬戶   9}H]4"f7  
current asset 流動資產   cH+ ~|3  
current liability 流動負債   G&"O)$h  
current profit and loss 本期損益   81w"*G5AM  
debit 借方   M+:9U&>  
debt 債務   !%.=35NS@E  
debtor 債務人   ,_Kr}RH  
deed 契據   ?/myG{E  
deferred assets 遞延資產   15r=d  
deferred liabilities 遞延負債   'K#ndCGJ$  
delivery 交貨   2gR*]?C*  
delivery expense 送貨費   xErb11  
delivery order 出貨單   9PMIF9 "  
demand draft 即期匯票   DgY !)cS  
demand note 即期票據   aPQxpK?  
demurrage charge 延期費   NFR>[L V  
deposit 存款   [1O{yPV3s  
deposit slip 存款單   T''<yS  
depreciation 折舊   o^m?w0 \  
direct cost 直接成本   LWhPd\  
direct labour 直接人工   i4nFjz  
director 董事   ]'-y-kqY  
discount 折扣   e6^}XRyf  
discount on purchase 進貨折扣   2U(q
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