[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。   (HD>vNha1  
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acceptance 承兌   &=t(N
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account 賬戶   U=1`. Ove  
accountant 會計員   3ncvM>~g  
accounting 會計   +o70:UF%  
accounting system 會計制度   `pS)qx.a  
accounts payable 應付賬款   ,rPyXS9Sa{  
accounts receivable 應收賬款   Dve5m=  
accumulated profits 累積利益    l e/#J  
adjusting entry ?#123;整記錄   xI),0db  
adjustment ?#123;整   <c
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administration expense 管理費用   tg`!svL!  
advances 預付   9 7qS.Z27  
advertising expense 廣告費   P VW9iT+c  
agency 代理   #AnSjl  
agent 代理人   dM$G)9N)K  
agreement 契約   "TNUw&ih  
allotments 分配數   ':>*=&  
allowance 津貼   kEDZqUD  
amalgamation 合併   xb_:9  
amortization 攤銷   C3h! ?
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amortized cost 應攤成本   <^Nj~+G'  
annuities 年金   ?{Z0g+B1  
applied cost 已分配成本   1:Gd{z  
applied expense 已分配費用   S;<?nz3  
applied manufacturing expense 己分配製造費用   oYM3$.{E  
apportioned charge 攤派費用   ]ZATER)j
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appreciation 漲價   90v18k  
article of association 公司章程   h>Pg:*N,(  
assessment 課稅   8"rX;5 vP  
assets 資產   DLM9o3/*J  
attorney fee 律師費   ,H1~_|)<  
audit 審計   :QSW^x  
auditor 審計員   ty=?SZF
 
average 平均數   6KTY `'I  
average cost 平均成本   W,J,h6{F  
bad debt 壞賬   0'}?3/u-
 
balance 餘額   =KD*+.'\/  
balance sheet 資產負債表   oh)l\  
bank account 銀行賬戶   BC[d={_-  
bank balance 銀行結存   [\F,\  
bank charge 銀行手續費   R?Q-@N>wE  
bank deposit 銀行存款   3k0%H]wt  
bank discount 銀行貼現   1/BMs0 =  
bank draft 銀行匯票   p~co!d.q/}  
bank loan 銀行借款   o/ 5Fg>d  
bank overdraft 銀行透支   dz9-
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bankers acceptance 銀行承兌   ~jTnjx  
bankruptcy 破產   .ai9PsZ?V  
bearer 持票人   1uQ
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beneficiary 受益人   rl7Y
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bequest 遺產   Ol0|)0  
bill 票據   Z9^$jw]  
bill of exchange 匯票   3?(p;  
bill of lading 提單   >u2#<k]1&  
bills discounted 貼現票據   .?j
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bills payable 應付票據   :.Sc[UI0  
bills receivable 應收票據   T480w6-@  
board of directors 董事會   7T Bo*-!  
bonds 債券   Al]9/ML/m  
bonus 紅利   %%[TM(z  
book value 賬面價值   DyZ90]N  
bookkeeper 簿記員   r8.v0b"1  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   va;w
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broker 經紀人   ufPQ~,.  
brought down 接前   A6L}5#7-  
brought forward 接上頁   YR.'JF`C  
budget 預算   bm.H0rHR4  
by-product 副產品   TI
 
by-product sales 副產品銷售   5al{[mi  
capital 股本   _O<{H'4NO  
capital income 資本收益   +rY0/T_0,  
capital outlay 資本支出   Dw3! ibg  
capital stock 股本   M(jH"u&f  
capital stock certificate 股票   jwox?]f+  
carried down 移後   xwH`alu  
carried forward 移下頁   `s$@6r$
 
cash 現金   {jI/ 9  
cash account 現金賬戶   U8!njLC  
cash in bank 存銀行現金   OpE+e4~IF  
cash on delivery 交貨收款   q4N$.hpb  
cash on hand 庫存現金   K_}acU  
cash payment 現金支付   Hkt'~L*   
cash purchase 現購   bwFc>{Wo5  
cash sale 現沽   /K<Nlxcm  
cashier 出?#123;員   Nj\WvKG  
cashiers check 本票   IW
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certificate of deposit 存款單折   ](D [T  
certificate of indebtedness 借據   zL'n J  
certified check 保付支票   9g"H9)EZ^  
certified public accountant 會計師   5 S&>9l  
charges 費用   'c D"ZVm1  
charge for remittances 匯水手續費   '3VrHL@@g  
charter 營業執照   $u 
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chartered accountant 會計師   Vi_|m?E  
chattles 動產   !c7Od )]  
check 支票   CHB{P\WF  
che stub 支票存根   kuaov3Ui  
closed account 己結清賬戶   O7sn>uO  
closing 結算   AF-.Nwp  
closing entries 結賬紀錄   m }(DJ?qP  
closing stock 期末存貨   {cA )jW\'  
closing the book 結賬   x{}m)2[Y  
columnar journal 多欄日記賬   HApP*1J^c  
combination 聯合   8Bvjj|~ (@  
commission 佣金   n6}1{\  
commodity 商品   (XH)1 -Z!  
common stock 普通股   e1-=| !U7#  
company 公司   .YkKIei  
compensation 賠償   );[`rXH_  
compound interest 複利   !l|Qyk[  
consignee 承銷人   67eo~~nUtg  
consignment 寄銷   g:g>;"B O  
consignor 寄銷人   {65X37W  
consolidated balance sheet 合併資產負債表   ? 6l::M  
consolidated profit and loss account 合併損益表   $j/F7.S  
consolidation 合併   OjI*HC  
construction cost 營建成本   wkGF&U  
construction revenue 營建收入   THJ+OnP  
contract 合同   )".gjW8{#L  
control account 統制賬戶   1"k@O)?JP  
copyright 版權   &g`a [#  
corporation 公司   9[!
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cost 成本   ?cvv!2B]T  
cost accounting 成本會計   k<qQ+\X  
cost of labour 勞工成本   ^:#%TCJ
 
cost of production 生產成本   K*<n<;W  
cost of manufacture 製造成本   =bzTfki  
cost of sales 銷貨成本   h4#5j'
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cost price 成本價格   PD?H5W3@  
credit 貸方   k#.co~kS  
credit note 收款通知單   ZS-9|EA<  
creditor 債權人   SZPu"O\  
crossed check 橫線支票   o\#C] pp  
current account 往來活期賬戶   cg~FW2Q  
current asset 流動資產   /dqKFxB1  
current liability 流動負債   jd{J3s '%  
current profit and loss 本期損益   SXL6)pX  
debit 借方    ,Y!)V  
debt 債務   '54@-}D  
debtor 債務人   [D)A+  
deed 契據   $I9z J"*  
deferred assets 遞延資產   :9 7`IV%
 
deferred liabilities 遞延負債   K6X1a7  
delivery 交貨   +Il=gL1  
delivery expense 送貨費   Q pX@;j  
delivery order 出貨單   :\[F=  
demand draft 即期匯票   #FcYJH   
demand note 即期票據   y+Pu
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demurrage charge 延期費   {1Qwwhov  
deposit 存款   J L3A/^  
deposit slip 存款單   ObCwWj^qO  
depreciation 折舊   m^7p
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direct cost 直接成本   SnqLF /d  
direct labour 直接人工   ft7wMi  
director 董事   $lqV(s  
discount 折扣   iY2bRXA  
discount on purchase 進貨折扣   Q3DxjD  
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