[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。   U Bk 5O&  
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acceptance 承兌   mDt",#g  
account 賬戶   #Ew eG^!#  
accountant 會計員   ^eT>R,aB  
accounting 會計   HFCFEamBMP  
accounting system 會計制度   !/ q&0a  
accounts payable 應付賬款   UC2OYZb  
accounts receivable 應收賬款   sT T455h)  
accumulated profits 累積利益   #mFAl|O  
adjusting entry ?#123;整記錄   F#C6.`B  
adjustment ?#123;整   8X~vJ^X9@y  
administration expense 管理費用   zyQEz#O  
advances 預付   x6cl(J}  
advertising expense 廣告費   U~`^Y8UF  
agency 代理   O%h 97^%k  
agent 代理人   G&@RLht  
agreement 契約   vWfef~}~  
allotments 分配數   Tee3U%Y  
allowance 津貼   \kRJUX !s  
amalgamation 合併   OG$iZiuf  
amortization 攤銷   f(ec/0W  
amortized cost 應攤成本   q9Opa2  
annuities 年金   vWU4ZBT8G  
applied cost 已分配成本   )o(F*v  
applied expense 已分配費用   nf@u7*#6  
applied manufacturing expense 己分配製造費用   4]Nr$FY  
apportioned charge 攤派費用   d:WhP_rK9  
appreciation 漲價   |4*2xDcl  
article of association 公司章程   jc.Uh9Kc  
assessment 課稅   5v-;*  
assets 資產   +? g,&NE  
attorney fee 律師費   G6ES]  
audit 審計   wI]>0g eb*  
auditor 審計員   Vt2=rD4oJk  
average 平均數   ~G^doj3|+  
average cost 平均成本   T#;*I#A:  
bad debt 壞賬   %cif0Td   
balance 餘額   }^bL'
 
balance sheet 資產負債表   *LQY6=H  
bank account 銀行賬戶   g\h7`-#t  
bank balance 銀行結存   |*| a~t  
bank charge 銀行手續費   o5A_j?t  
bank deposit 銀行存款   D`ge3f8Wi  
bank discount 銀行貼現   . zMM86c  
bank draft 銀行匯票   Qy,qQA/  
bank loan 銀行借款   a;6\T*iJ!  
bank overdraft 銀行透支   1:Gd{z  
bankers acceptance 銀行承兌   S;<?nz3  
bankruptcy 破產   e-av@a3
  
bearer 持票人   M!i5StGC  
beneficiary 受益人   bo/!u s#  
bequest 遺產   _NW OSt  
bill 票據   j %0_!*#3  
bill of exchange 匯票   (:muxby%  
bill of lading 提單   vrDRSc6_  
bills discounted 貼現票據   6242qb  
bills payable 應付票據   _cs9
R%  
bills receivable 應收票據   lfG's'U-z  
board of directors 董事會   Q 8E~hgO  
bonds 債券   V1U[p3J-S  
bonus 紅利   U2?gODh'  
book value 賬面價值   #a l^Uqd  
bookkeeper 簿記員   nx]b\A  
bookkeeping 簿記   *\vc_NP]  
branch office general ledger 支店往來賬戶   JNl+UH:.  
broker 經紀人   &fj?hYAj  
brought down 接前   }}Uv0g8D  
brought forward 接上頁   ]997`,1b  
budget 預算   J8DbAB4X  
by-product 副產品   VMX XBa&  
by-product sales 副產品銷售   &4
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capital 股本   Mdh"G @$n  
capital income 資本收益   =^M t#h."  
capital outlay 資本支出   X*q C:]e  
capital stock 股本   iROM?/$  
capital stock certificate 股票   dG$0d_Pq  
carried down 移後   _q$fw&  
carried forward 移下頁   M.Ik%nN#K0  
cash 現金   []Ea0jYu  
cash account 現金賬戶   kl9z;(6p  
cash in bank 存銀行現金   PyF4uCn"H  
cash on delivery 交貨收款   s~w+bwr  
cash on hand 庫存現金   { "c,P:S]  
cash payment 現金支付   21j+c{O  
cash purchase 現購   DyZ90]N  
cash sale 現沽   r8.v0b"1  
cashier 出?#123;員  
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cashiers check 本票    8[OiG9b  
certificate of deposit 存款單折   \ChcJth@o<  
certificate of indebtedness 借據   ?O?~|nI  
certified check 保付支票    %C:XzK-x  
certified public accountant 會計師   {r8CzJ'f  
charges 費用   U:e9Vq'N m  
charge for remittances 匯水手續費   l$KcS&{w9  
charter 營業執照   ,oe{@z{*@  
chartered accountant 會計師   o7 seGw<$X  
chattles 動產   lhTbgM  
check 支票   1hG O*cq!  
che stub 支票存根   i6kyfO I  
closed account 己結清賬戶   20)Il:x  
closing 結算   9@B+$~
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closing entries 結賬紀錄   -9"Ls?Cu  
closing stock 期末存貨   =1qkoc~  
closing the book 結賬   Uo ,3 lMr  
columnar journal 多欄日記賬   D ]eF3a.G  
combination 聯合   P|U>(9;P,  
commission 佣金   bwFc>{Wo5  
commodity 商品   /K<Nlxcm  
common stock 普通股   swA"_A8>u  
company 公司   }D O#{@af  
compensation 賠償   XN;eehB?aE  
compound interest 複利   jw[`\h}8  
consignee 承銷人   Wg1WY}zG  
consignment 寄銷   )^+$5OR\c  
consignor 寄銷人   |M_Bbo@ud  
consolidated balance sheet 合併資產負債表   8<xy *=%  
consolidated profit and loss account 合併損益表   /<Et 
 
consolidation 合併   IuF-bxA  
construction cost 營建成本   ~/%){t/uLY  
construction revenue 營建收入   L)5nb-qp  
contract 合同   "/"k50%  
control account 統制賬戶   = Yk$Q\c
 
copyright 版權   < lrw7T  
corporation 公司   FzIA>njt  
cost 成本   ijB,Q>TgO  
cost accounting 成本會計   KWo)}m*6  
cost of labour 勞工成本   ?6bE!36  
cost of production 生產成本   #p>PNW-  
cost of manufacture 製造成本   m.*+0NG  
cost of sales 銷貨成本   qC&<U  
cost price 成本價格   `ijX9c  
credit 貸方   0^4*[?l9q  
credit note 收款通知單   iC]} M  
creditor 債權人    lzuZv$K  
crossed check 橫線支票   :\Z0^{  
current account 往來活期賬戶   8] 
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current asset 流動資產   ^ytd~iK8  
current liability 流動負債   ES>3Cf
 
current profit and loss 本期損益   GZw<Y+/V"5  
debit 借方   ))N^)HR  
debt 債務   c#DTL/8"DO  
debtor 債務人   ;V GrZZ  
deed 契據   &g`a [#  
deferred assets 遞延資產   9[!
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deferred liabilities 遞延負債   ?cvv!2B]T  
delivery 交貨   k<qQ+\X  
delivery expense 送貨費   khfE<<$=  
delivery order 出貨單   K*<n<;W  
demand draft 即期匯票   =bzTfki  
demand note 即期票據   u@HP@>V  
demurrage charge 延期費   ^:0?R/A  
deposit 存款   82vx:*Ip!}  
deposit slip 存款單   lV?SvXe
 
depreciation 折舊   KlPH.R3MPO  
direct cost 直接成本   ~"N]%Cu  
direct labour 直接人工   saV`-#  
director 董事   ) l)5^7=W  
discount 折扣   "J9+~)e^!  
discount on purchase 進貨折扣   MouYZI)  
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