[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。   Aa9l-:R  
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acceptance 承兌   L"YQji!  
account 賬戶   cUug}/!I  
accountant 會計員   tXzuP_0  
accounting 會計   1jx?zvE,  
accounting system 會計制度   gX!K%qJBg  
accounts payable 應付賬款   Ue9d0#9  
accounts receivable 應收賬款   )P7oL.)  
accumulated profits 累積利益   EZWWvL  
adjusting entry ?#123;整記錄   S8v,'Cc  
adjustment ?#123;整   D Z~036  
administration expense 管理費用   s3Bo'hGxG  
advances 預付   3x(Y+ ymP  
advertising expense 廣告費   |$tF{\  
agency 代理   JXuks`:Q  
agent 代理人   6U ).vg<  
agreement 契約   v1$}[&/  
allotments 分配數   XyB_8(/E  
allowance 津貼   Ks3YrKk;p  
amalgamation 合併   :2 \NG}  
amortization 攤銷   xRZ K&vkKE  
amortized cost 應攤成本   WDnNVE  
annuities 年金   T pCXe\W  
applied cost 已分配成本   [?6+ r  
applied expense 已分配費用   #pW
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applied manufacturing expense 己分配製造費用   klmbbLc
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apportioned charge 攤派費用   fhk(<KZvJ  
appreciation 漲價   `_DA!  
article of association 公司章程   K z^.v`  
assessment 課稅   ke6,&s%{j  
assets 資產   *r4FOA%P  
attorney fee 律師費   iJZvVs',  
audit 審計   F
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auditor 審計員   D{7sfkcJ  
average 平均數   DFwiBB6  
average cost 平均成本   k'v+/6 Y  
bad debt 壞賬   An]Vx<PD  
balance 餘額   .mnkV -m  
balance sheet 資產負債表   2n"-~'3\  
bank account 銀行賬戶   nF-l4=  
bank balance 銀行結存   P/S,dhs(  
bank charge 銀行手續費   ?5G;=# I  
bank deposit 銀行存款   Zki bfVwe  
bank discount 銀行貼現   Yi-,Pb?   
bank draft 銀行匯票   ,jnaa(n  
bank loan 銀行借款   p*jH5h cy  
bank overdraft 銀行透支   2(Xu?W 7d  
bankers acceptance 銀行承兌   asW W@E  
bankruptcy 破產   U4"&T,'lTL  
bearer 持票人   uKY1AC__  
beneficiary 受益人   iqF|IVPoi  
bequest 遺產   Yl 1l$[A
$  
bill 票據   1q ZnyJ  
bill of exchange 匯票   Vf(..
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bill of lading 提單   ZXj*Vu$_4  
bills discounted 貼現票據   4Qi-zNNB  
bills payable 應付票據   vqF=kB"P  
bills receivable 應收票據   p;%5o0{1  
board of directors 董事會   RP^L.X(7^  
bonds 債券   pgUjje>#  
bonus 紅利   _Kli~$c& M  
book value 賬面價值   B<|Vm.D  
bookkeeper 簿記員   xxgdp. (  
bookkeeping 簿記   A(XX2f!i  
branch office general ledger 支店往來賬戶   e6y!,My<  
broker 經紀人   >kuu\  
brought down 接前   7OPRf
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brought forward 接上頁   .5~3D97X&  
budget 預算   (s+}l?  
by-product 副產品   J6 A3Hrg  
by-product sales 副產品銷售   c?Zi/7  
capital 股本   "-HWw?rx/  
capital income 資本收益   6 G,cc  
capital outlay 資本支出   H ~<.2b  
capital stock 股本   t , EMyZ  
capital stock certificate 股票   &`'@}o>2  
carried down 移後    u7&5t  
carried forward 移下頁   Yi`DRkp]3  
cash 現金   dM -<aq  
cash account 現金賬戶   (76tYt~I=  
cash in bank 存銀行現金   ;wHyX)&X$  
cash on delivery 交貨收款   a!j{A?7Kw.  
cash on hand 庫存現金   r.]IGE|  
cash payment 現金支付   M^n^wz  
cash purchase 現購   Lq#!}QcW=  
cash sale 現沽   y :QnK0  
cashier 出?#123;員   xjYH[PgfX  
cashiers check 本票   M>*xbBl  
certificate of deposit 存款單折   ]<;y_  
certificate of indebtedness 借據   +}g6X6m  
certified check 保付支票   /mn'9=ks  
certified public accountant 會計師   #A~7rH%hi  
charges 費用   (F#2z\$;  
charge for remittances 匯水手續費   ayg^js2,  
charter 營業執照   (2 P&@!|  
chartered accountant 會計師   H:q;IYE+a  
chattles 動產   U*BI/wZ  
check 支票   Q ~eh_>"  
che stub 支票存根   ]~pM;6Pu0  
closed account 己結清賬戶   b-J6{=k^  
closing 結算   }'p*C
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closing entries 結賬紀錄   wEl/s P  
closing stock 期末存貨   ~'Korxa  
closing the book 結賬   y=}o|/5"
 
columnar journal 多欄日記賬   8%Ak  
combination 聯合   0.~s>xXp  
commission 佣金   ,H/BW`rL]#  
commodity 商品   +WCV"m  
common stock 普通股   ~kI$8oAry  
company 公司   U_wIx  
compensation 賠償   S;u2B_/  
compound interest 複利   z|<?=c2P  
consignee 承銷人   'qoaMJxN`  
consignment 寄銷   `nd$6i^#W  
consignor 寄銷人   &'m&'wDt:  
consolidated balance sheet 合併資產負債表   Jn\>Sz(96  
consolidated profit and loss account 合併損益表   \mFgjPz  
consolidation 合併   cmp@Ow"c  
construction cost 營建成本   A4)TJY 3g  
construction revenue 營建收入   m*14n_m'  
contract 合同   !3ji]q;uF  
control account 統制賬戶   C5TC@w1*  
copyright 版權   nKch:g  
corporation 公司   AD7&-=p&w  
cost 成本   ;(Z9.  
cost accounting 成本會計   k P=~L=cK  
cost of labour 勞工成本   Vo(bro4ZQi  
cost of production 生產成本   w*7wSP  
cost of manufacture 製造成本   ^= qL[S6/M  
cost of sales 銷貨成本   [n$6T  
cost price 成本價格   gS!zaD7Nr  
credit 貸方   L}tP_ *  
credit note 收款通知單   }n k[WW  
creditor 債權人   =BO>Bi&&  
crossed check 橫線支票   1 l-Y)   
current account 往來活期賬戶   wd2z=^S~  
current asset 流動資產   5C5OLAl v  
current liability 流動負債   % 3<7HY]~  
current profit and loss 本期損益   H6MG5f_
 
debit 借方   Hw,@oOh.  
debt 債務   D1wONss  
debtor 債務人   55zy]|F"  
deed 契據   whQJWi=ck  
deferred assets 遞延資產   :;w#l"e7<  
deferred liabilities 遞延負債   8)YDUE%VH  
delivery 交貨   /Uni6O)oc  
delivery expense 送貨費   ro uaT  
delivery order 出貨單   p<\7" SB=  
demand draft 即期匯票   d_Z?i#r0l  
demand note 即期票據   [`!%u3  
demurrage charge 延期費   xC 4L`\  
deposit 存款   Ed1y%mR>  
deposit slip 存款單   3yLJWH
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depreciation 折舊   ~L"?C  
direct cost 直接成本   !WTL:dk  
direct labour 直接人工   wB"`lY  
director 董事   yg82a7D  
discount 折扣   sV]I]DR  
discount on purchase 進貨折扣   m-<m[49  
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