[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。   2)?(R;$,  
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acceptance 承兌   -3Avs9`5  
account 賬戶   "O+5R(XT  
accountant 會計員   d-bqL:/  
accounting 會計   ]!:oYAm  
accounting system 會計制度   #5sD{:f`  
accounts payable 應付賬款   k<w(i k1bi  
accounts receivable 應收賬款   qZ@0]"h  
accumulated profits 累積利益   A]`El8_t"  
adjusting entry ?#123;整記錄   aYL|@R5; e  
adjustment ?#123;整   /)N @ M  
administration expense 管理費用   5q{h 2).)  
advances 預付   B}OY/J/*8  
advertising expense 廣告費   ]"AyAkT(  
agency 代理   F}J-gZl  
agent 代理人   {-9jm% N  
agreement 契約   d {lP  
allotments 分配數   RVtQ20e";r  
allowance 津貼   HLQ"?OFlz  
amalgamation 合併   \u` )kJ5o1  
amortization 攤銷   t<uYM  
amortized cost 應攤成本   SEQ%'E5-'  
annuities 年金   1rw0sAuGy  
applied cost 已分配成本   dGZntT2D  
applied expense 已分配費用   +y[@T6_  
applied manufacturing expense 己分配製造費用   ||2Q~*:  
apportioned charge 攤派費用   +]>+ a<x*%  
appreciation 漲價   ZZ/cq:3$P  
article of association 公司章程   >-T`0wI  
assessment 課稅   Jn
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assets 資產   \8uo{#cL8  
attorney fee 律師費   sK$wN4k  
audit 審計   fnz y5+9"  
auditor 審計員   )j6eE+gF  
average 平均數   !yjo   
average cost 平均成本   -9P2`XQ^  
bad debt 壞賬   fi P
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balance 餘額   P#kGX(G9!  
balance sheet 資產負債表   ?{o/I
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bank account 銀行賬戶   >QQ(m\a$  
bank balance 銀行結存   J.*XXM- V  
bank charge 銀行手續費   z^* '@  
bank deposit 銀行存款   )!9Ifk 0KH  
bank discount 銀行貼現   k>4qkigjc  
bank draft 銀行匯票   )G^TW'9  
bank loan 銀行借款   @54*.q$  
bank overdraft 銀行透支   ?9j{V7h  
bankers acceptance 銀行承兌   ;sdN-mb  
bankruptcy 破產   ,reJ(s  
bearer 持票人   WiNT;v[  
beneficiary 受益人   !Gs} tiMH  
bequest 遺產   {B$2"q/~  
bill 票據   #~:P}<h  
bill of exchange 匯票   wyc D>hc  
bill of lading 提單   ]*"s\ix  
bills discounted 貼現票據   k@!r#`j3  
bills payable 應付票據   }6RT,O g  
bills receivable 應收票據   3{raKM6F  
board of directors 董事會   3
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bonds 債券   9G?ldp8  
bonus 紅利   AWr}"r?s  
book value 賬面價值   \L!uHAE2a  
bookkeeper 簿記員   `%K`gYhG1  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   0V,Nv9!S  
broker 經紀人   ~d>%,?zz  
brought down 接前   6y+b5-{'  
brought forward 接上頁   -H(vL=  
budget 預算   -
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by-product 副產品   *}b]rjsj  
by-product sales 副產品銷售   /4S;QEv  
capital 股本   F:F
Meg  
capital income 資本收益   s}x>J8hK  
capital outlay 資本支出   OTvROJP  
capital stock 股本   _v5t<_^N  
capital stock certificate 股票   >X}{BDMb.  
carried down 移後   S*W;%J5  
carried forward 移下頁   V*n==Nb5L  
cash 現金   >G)qns9  
cash account 現金賬戶   Ayx^Wp*s  
cash in bank 存銀行現金   >O{7/)gS^  
cash on delivery 交貨收款   -<f/\U  
cash on hand 庫存現金   ^ i%A7pg  
cash payment 現金支付   {gF0Xm%  
cash purchase 現購   J}g~uW  
cash sale 現沽   Iq'O  
cashier 出?#123;員   $`Nd?\$  
cashiers check 本票   6k0^x Q  
certificate of deposit 存款單折   r((Tavn  
certificate of indebtedness 借據   7Ur?e
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certified check 保付支票   3><u*0qe%I  
certified public accountant 會計師   \^532FIw6  
charges 費用   2=*=^)FNI  
charge for remittances 匯水手續費   $%qg"  
charter 營業執照   V% axeqs  
chartered accountant 會計師   A=3HO\n5  
chattles 動產   a%
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check 支票   - V)  R<  
che stub 支票存根   66:ALFwd7  
closed account 己結清賬戶   [,f)9v)  
closing 結算   m@qqVRn#)  
closing entries 結賬紀錄   /)#8)"`nT  
closing stock 期末存貨   ~t/JCxa   
closing the book 結賬   ?X_V#8JK  
columnar journal 多欄日記賬   Cw1(5  
combination 聯合   KsdG(.I+ek  
commission 佣金   PnWD}'0V  
commodity 商品   ,+L KJl  
common stock 普通股   IsYP0( L  
company 公司   |HbEk[?^s  
compensation 賠償   `.BR=['O  
compound interest 複利   \KM|f9-b  
consignee 承銷人   (aKZ5>>cN  
consignment 寄銷   #s"B-sWE  
consignor 寄銷人   "~$$  
consolidated balance sheet 合併資產負債表   mvTb~)  
consolidated profit and loss account 合併損益表   ,seFkG@1  
consolidation 合併   MV936  
construction cost 營建成本   R{3CW^1
  
construction revenue 營建收入   }p'8w\C$  
contract 合同   %?tq;~|]Q  
control account 統制賬戶   #ooc)),  
copyright 版權   F$Pp]"82'm  
corporation 公司   LHi6:G"Y(  
cost 成本   Fj=NiZ=  
cost accounting 成本會計   %g^"]  
cost of labour 勞工成本   ~mH+DV3  
cost of production 生產成本   0=[0|`x  
cost of manufacture 製造成本   *8\(FVyG^  
cost of sales 銷貨成本   LM1b
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cost price 成本價格   :R+],m il  
credit 貸方   _Y-$}KwY!  
credit note 收款通知單   c4|so=   
creditor 債權人   njMLyT($  
crossed check 橫線支票   5u,sx664  
current account 往來活期賬戶   7%CIt?Z%  
current asset 流動資產   0j@IxEPs  
current liability 流動負債   _T~H[&Hl  
current profit and loss 本期損益   ?)cJZ>$!w  
debit 借方   G[6=u|(M  
debt 債務   F0;1zw  
debtor 債務人   Kym:J \}9B  
deed 契據   M {xie  
deferred assets 遞延資產   t<l yg0f  
deferred liabilities 遞延負債   ay[+2"  
delivery 交貨   Nmf#`+7gCI  
delivery expense 送貨費   v*DFiCQD  
delivery order 出貨單   A?S
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demand draft 即期匯票   M[,^KJ!  
demand note 即期票據   f[@#7,2~M  
demurrage charge 延期費   {HuLuP0t  
deposit 存款   hEcYpng~  
deposit slip 存款單   9p<:LZd~  
depreciation 折舊   Mf7E72{D  
direct cost 直接成本   }#YQg0(  
direct labour 直接人工   r}@< K  
director 董事   [+DNM 2A  
discount 折扣   Wf1-"Q  
discount on purchase 進貨折扣   4~WlP,,M  
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