[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。   pVa9g)+z}  
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acceptance 承兌   t!2 85J8tn  
account 賬戶   y+"6Y14  
accountant 會計員   ';>A=m9(4%  
accounting 會計   iL Iv<VK/d  
accounting system 會計制度   #86=[*Dr  
accounts payable 應付賬款   -yJ%G1R  
accounts receivable 應收賬款   H[M(t^GM  
accumulated profits 累積利益   \8}!aTC  
adjusting entry ?#123;整記錄   +!F+mV9  
adjustment ?#123;整   ^F?}MY>  
administration expense 管理費用    L#>^R   
advances 預付   6A;,Ph2  
advertising expense 廣告費   c*~/`lG  
agency 代理   d7 W[.M$]  
agent 代理人   #=81`u  
agreement 契約   >69-[#P!  
allotments 分配數   <,:5d2mM.  
allowance 津貼   %0MvCm  
amalgamation 合併   t~0!K;nn  
amortization 攤銷   x[dR5  
amortized cost 應攤成本   KccIYn~  
annuities 年金   IBn+42V  
applied cost 已分配成本   O`rKxP  
applied expense 已分配費用   |H%[tkW6c  
applied manufacturing expense 己分配製造費用   `v"p""_H  
apportioned charge 攤派費用   [zw0'-h.  
appreciation 漲價   ,jc')#]9B  
article of association 公司章程   |3SM  
assessment 課稅   d&x #9ka  
assets 資產   ,|lDR@  
attorney fee 律師費   ~_GW  
audit 審計   t8:QK9|1  
auditor 審計員   6VQe
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average 平均數   lB< kf1[  
average cost 平均成本   02RZ>m+  
bad debt 壞賬   eJ"je@vvrK  
balance 餘額   W3M1> (  
balance sheet 資產負債表   >oHgs
  
bank account 銀行賬戶   g[%^OT#  
bank balance 銀行結存   W3E7y?  
bank charge 銀行手續費   Wq"5-U;:w  
bank deposit 銀行存款   _+*+,Vx  
bank discount 銀行貼現   =g3o@WD/G  
bank draft 銀行匯票   pj9*$.{  
bank loan 銀行借款   l RM7s(^l  
bank overdraft 銀行透支   S9mcThcZ  
bankers acceptance 銀行承兌   wOLA8UYW  
bankruptcy 破產   ygo4.  
bearer 持票人   *2^+QKDG  
beneficiary 受益人   uozK'L  
bequest 遺產   _@L{]6
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bill 票據   ZT d)4f  
bill of exchange 匯票   ]; Z[V  
bill of lading 提單   PO@b9O  
bills discounted 貼現票據   ~bnyk%S o  
bills payable 應付票據   ODFCA. t  
bills receivable 應收票據   : pkOZ+t  
board of directors 董事會   WFm\ bZ.  
bonds 債券   /73ANQ"  
bonus 紅利   3X:)r<  
book value 賬面價值   [~Vj(H=KwI  
bookkeeper 簿記員   xN +Oca  
bookkeeping 簿記   EpUBO} q]  
branch office general ledger 支店往來賬戶   K*sav?c  
broker 經紀人   {Q~HMe`,  
brought down 接前   A8T75?lL(  
brought forward 接上頁   3k_bhK zI  
budget 預算   D3(rD]c0{  
by-product 副產品   }v4T&/vt-  
by-product sales 副產品銷售   O-,0c1ts  
capital 股本   
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capital income 資本收益   >[r,X$]  
capital outlay 資本支出   */)O8`}2  
capital stock 股本   S9k A69O  
capital stock certificate 股票   I(Gl8F\c
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carried down 移後   B }t529Z  
carried forward 移下頁   08MY=PC~R  
cash 現金   $i9</Es P  
cash account 現金賬戶   |6o!]~&e$1  
cash in bank 存銀行現金   k%Wj+\93f  
cash on delivery 交貨收款   ttd ^jT  
cash on hand 庫存現金   8$~^-_>n/  
cash payment 現金支付   ,k |QuOrCh  
cash purchase 現購   k}hTSL  
cash sale 現沽   i}
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cashier 出?#123;員   WvN{f*  
cashiers check 本票   zXZXp~7)  
certificate of deposit 存款單折   h]>7Dl]  
certificate of indebtedness 借據   ko+fJ &$  
certified check 保付支票   M"s+k  
certified public accountant 會計師   BIY"{"hJ  
charges 費用   H#:Aby-d}  
charge for remittances 匯水手續費   SSn{,H8/j  
charter 營業執照   KbGz3O'u  
chartered accountant 會計師   ! z6T_;s  
chattles 動產   QruclNW{Bv  
check 支票   q(\kCUy!  
che stub 支票存根   zFm:=,9  
closed account 己結清賬戶   *&doI%q  
closing 結算   7fXta|eP0  
closing entries 結賬紀錄   CNl @8&R  
closing stock 期末存貨   "L&84^lmf  
closing the book 結賬   T8NDS7&?  
columnar journal 多欄日記賬   r?2J 
 
combination 聯合   pg.BOz\'q  
commission 佣金   Qpocj:  
commodity 商品   r) g:-[Ox9  
common stock 普通股   ni?5h5-  
company 公司   ,lDOo+eE%:  
compensation 賠償   jT*?Z:U  
compound interest 複利   w `_"R 6  
consignee 承銷人   \\P*w$c   
consignment 寄銷  
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consignor 寄銷人   5kLz8n^z@@  
consolidated balance sheet 合併資產負債表   ]XjL""EbC  
consolidated profit and loss account 合併損益表   8 -YC#&  
consolidation 合併   ?+G /5,e  
construction cost 營建成本   Vb,'VN%   
construction revenue 營建收入   ^i!I
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contract 合同   $&X-ay o  
control account 統制賬戶   KD`*[.tT  
copyright 版權   3YD.Fjz$  
corporation 公司   61Wh %8-  
cost 成本   |ngv{g  
cost accounting 成本會計   D9JHx+Xf>  
cost of labour 勞工成本   r!;wKO  
cost of production 生產成本   ^l{q{O7U$  
cost of manufacture 製造成本   _)ZxD--Qg  
cost of sales 銷貨成本   .&2~gA  
cost price 成本價格   N(`XqeC*  
credit 貸方   0y `r.)G  
credit note 收款通知單   Zg$RiQ^-{J  
creditor 債權人   0]xp"xOwW  
crossed check 橫線支票   8EY]<#PN  
current account 往來活期賬戶   ."Q}2  
current asset 流動資產   IG90 mpLX  
current liability 流動負債   j:7AVnt  
current profit and loss 本期損益   vg8Yc  
debit 借方   (*Z:ByA  
debt 債務   W H%EC$  
debtor 債務人   LRqlK\  
deed 契據   6t4Khiwx  
deferred assets 遞延資產   F^CR$L& K  
deferred liabilities 遞延負債   Hm'aD2k  
delivery 交貨   (bAw>  
delivery expense 送貨費   k [iT']  
delivery order 出貨單   /vs79^&  
demand draft 即期匯票   @plh'f}  
demand note 即期票據   ,</Kn~b  
demurrage charge 延期費   20/P:;  
deposit 存款   5'/ff=  
deposit slip 存款單   >%LY0(hY3  
depreciation 折舊   Sq]QRI/  
direct cost 直接成本   -I[KIeF  
direct labour 直接人工   3.6Gh
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director 董事   nh+Hwj#( x  
discount 折扣   ;KgD
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discount on purchase 進貨折扣   -z">ov-)  
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