[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。   CK|AXz+EN  
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acceptance 承兌   >o`+j$j  
account 賬戶   Oi$1maxT  
accountant 會計員   $
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accounting 會計   UQYHR+  
accounting system 會計制度   `)KGajB  
accounts payable 應付賬款   p15dbr1  
accounts receivable 應收賬款   * >Bew  
accumulated profits 累積利益   GNB'.tJ:0Y  
adjusting entry ?#123;整記錄   8r@GoG>  
adjustment ?#123;整   P\{s C6E  
administration expense 管理費用   ]c|JxgU  
advances 預付   >\J<`  
advertising expense 廣告費   ![vy{U.:`  
agency 代理   ]:T:cO0_n  
agent 代理人   7zU~X,  
agreement 契約   BXxJra/V  
allotments 分配數   +7 j/.R  
allowance 津貼   "s_S!;w@  
amalgamation 合併   !Z{7X ^  
amortization 攤銷  
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amortized cost 應攤成本   =,qY\@fq  
annuities 年金   i$hWX4L  
applied cost 已分配成本   u WdKG({][  
applied expense 已分配費用   OR'e!{  
applied manufacturing expense 己分配製造費用   28+{  
apportioned charge 攤派費用   -*ZQ=nomN  
appreciation 漲價   u$ci{<  
article of association 公司章程   8ql<7RTM!  
assessment 課稅   5 I#-h<SG  
assets 資產   'Ce?!UO  
attorney fee 律師費   \'('HFr,  
audit 審計   KiE'O{Y  
auditor 審計員   M_cm,|FF  
average 平均數   [(TmAEON  
average cost 平均成本   ^u0y<kItX  
bad debt 壞賬   9U3}_  
balance 餘額   t%k`)p7O  
balance sheet 資產負債表   yiH;fK+x  
bank account 銀行賬戶   Ic&YiATj  
bank balance 銀行結存   'iwT
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bank charge 銀行手續費   V,[[#a)y  
bank deposit 銀行存款   2lN0Sf@  
bank discount 銀行貼現   X2,v'`U5&  
bank draft 銀行匯票   <Zf
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bank loan 銀行借款   0lOan  
bank overdraft 銀行透支   ~-%z:Re'_  
bankers acceptance 銀行承兌   zJUT<%[U  
bankruptcy 破產   a?Y>hvI  
bearer 持票人   H ]](xYy.  
beneficiary 受益人   o~4kJW#  
bequest 遺產   Gb"kl .j  
bill 票據   %=s2>vv9  
bill of exchange 匯票   vtK.7AF  
bill of lading 提單   _pvt,pW  
bills discounted 貼現票據   ]z =dRq  
bills payable 應付票據   *qm>py`O  
bills receivable 應收票據   !Zc #E,  
board of directors 董事會   **1=|aa:  
bonds 債券   YT)1_>*\  
bonus 紅利   E\9HZ;}G  
book value 賬面價值   ={
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bookkeeper 簿記員   rF{,]U9`  
bookkeeping 簿記   +J A\by  
branch office general ledger 支店往來賬戶   jSdC1,wR  
broker 經紀人   j9/iBK\Y  
brought down 接前   z`u$C+Ov  
brought forward 接上頁   DM\pi9<m  
budget 預算   "dYT>w  
by-product 副產品   }~0}B[Rf  
by-product sales 副產品銷售   o{hZjn-  
capital 股本   5RY-.c4}  
capital income 資本收益   ~Xr[d07bC  
capital outlay 資本支出   dV*9bDkM/  
capital stock 股本   )lUocm  
capital stock certificate 股票   S~|\bnE  
carried down 移後   zpNt[F?~1  
carried forward 移下頁   *kj+6`:CPs  
cash 現金   :r:x|[3.  
cash account 現金賬戶   ;{e'q?Y  
cash in bank 存銀行現金   !<X/_+G\  
cash on delivery 交貨收款   tv]9n8v  
cash on hand 庫存現金   6aWnj*dF  
cash payment 現金支付   P/k#([:2  
cash purchase 現購   P .^*K:5@  
cash sale 現沽   R-4#y%k<  
cashier 出?#123;員   )! kl:  
cashiers check 本票   `bLJwJ7  
certificate of deposit 存款單折   <<@F{B7h  
certificate of indebtedness 借據   +*eVi3  
certified check 保付支票   XF@34b5 (  
certified public accountant 會計師   j~9![ s!  
charges 費用   i"4;{C{s  
charge for remittances 匯水手續費   R"z}q(O:  
charter 營業執照   D_`~$QB`,  
chartered accountant 會計師   i0?/\@gd  
chattles 動產   D7jbo[GgS  
check 支票   eG
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che stub 支票存根   7Fzr\&  
closed account 己結清賬戶   mMCd  
closing 結算   nLrCy5R:  
closing entries 結賬紀錄   l @E {K|
 
closing stock 期末存貨   ^7*zi_Q  
closing the book 結賬   o Gt2n:  
columnar journal 多欄日記賬   ClPE_Cfw~  
combination 聯合   B_3N:K Y 9  
commission 佣金   ]x'd0GH"]  
commodity 商品   I(/*pa?m{  
common stock 普通股   3A! |M5  
company 公司   <:StZ{o;  
compensation 賠償   $ B]_^  
compound interest 複利   = ^%*:iT  
consignee 承銷人   -V'Y
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consignment 寄銷   od&wfwk(  
consignor 寄銷人   G//hZwf0  
consolidated balance sheet 合併資產負債表   uj)f
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consolidated profit and loss account 合併損益表   oC3W_vH.%  
consolidation 合併   :"K9(XKKU  
construction cost 營建成本   sM9
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construction revenue 營建收入   ,"?8  
contract 合同   A":cS }Ui  
control account 統制賬戶  
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copyright 版權   )]zsAw`/  
corporation 公司   z6Nz)$!_i  
cost 成本   *c(YlfeZ#  
cost accounting 成本會計   $?;)uoAg  
cost of labour 勞工成本   A5s;<d0  
cost of production 生產成本   F84<=' K  
cost of manufacture 製造成本   ]#'&x%m  
cost of sales 銷貨成本   z)u\(W*\iA  
cost price 成本價格   xd+aO=)Td  
credit 貸方   4S* X=1  
credit note 收款通知單   GgtYO
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creditor 債權人   /3;]e3x  
crossed check 橫線支票   '*G8;91u  
current account 往來活期賬戶   srS)"Jt  
current asset 流動資產   AO(zl*4  
current liability 流動負債   X#fjIrn  
current profit and loss 本期損益   /:C<{m.[}  
debit 借方   ZdT-  
debt 債務   xi)$t#K"  
debtor 債務人   7gRR/&ZK  
deed 契據   ?*~sx=mC  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   {}H/N  
delivery 交貨   ]i>,oxBWe  
delivery expense 送貨費   }LoMS<O-[  
delivery order 出貨單   p?4,YV|#  
demand draft 即期匯票   CsjrQ-#9yn  
demand note 即期票據   {r#uD5NJ/  
demurrage charge 延期費   ?kF? ~\c  
deposit 存款   4K|O?MUNS  
deposit slip 存款單   qCF&o7*oN  
depreciation 折舊   R.YUU XT  
direct cost 直接成本   &_\;p-1:  
direct labour 直接人工   `4ti?^BNm  
director 董事   ({cWb:+r  
discount 折扣   Bc'Mj=>;  
discount on purchase 進貨折扣   bicbCC6kC  
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