[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。   = W_ Pph  
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acceptance 承兌   BHZCM^  
account 賬戶   5SNa~ kC&  
accountant 會計員   &Q`{ Gk  
accounting 會計   8$TSQ~  
accounting system 會計制度   E
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accounts payable 應付賬款   Sd |=*X  
accounts receivable 應收賬款   x[_SNX"  
accumulated profits 累積利益   w4fz!l]  
adjusting entry ?#123;整記錄   W:gpcR]>  
adjustment ?#123;整   ;#Y'SK  
administration expense 管理費用   (/a#1Pd&  
advances 預付   ZZu{ct9  
advertising expense 廣告費   <Cbi5DtR  
agency 代理   u9zEhfg8  
agent 代理人   s1GR!*z>  
agreement 契約   L]kd.JJvy  
allotments 分配數   \Qvo L  
allowance 津貼   e>] gCa  
amalgamation 合併   rd:WF(]  
amortization 攤銷   ~EL3I  
amortized cost 應攤成本   x,% %^(  
annuities 年金   EQTJ=\WFF  
applied cost 已分配成本   `i:DmIoz  
applied expense 已分配費用   :2zga=)g  
applied manufacturing expense 己分配製造費用   5w+KIHhN|  
apportioned charge 攤派費用   x=M%QFe  
appreciation 漲價   2Pm[ kD4E=  
article of association 公司章程   <c77GimD?  
assessment 課稅   Q_r}cL
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assets 資產   YstR T1  
attorney fee 律師費   xk*&zAt  
audit 審計   ?l9j]  
auditor 審計員   YEPQ/Pc  
average 平均數   Oo0SDWI`(  
average cost 平均成本   ?`lD|~  
bad debt 壞賬   vk0b b3){D  
balance 餘額   {)jTq??  
balance sheet 資產負債表   QJ,[K_  
bank account 銀行賬戶   C==yl"w  
bank balance 銀行結存   \}Al85  
bank charge 銀行手續費   L s`[7w  
bank deposit 銀行存款   [o"<DP6w  
bank discount 銀行貼現   M '#a.z%  
bank draft 銀行匯票   9?XQB%44  
bank loan 銀行借款   (hJ&`Tt  
bank overdraft 銀行透支   #soV'SFG  
bankers acceptance 銀行承兌   hGy[L3{  
bankruptcy 破產   Kcvst C`  
bearer 持票人   ?Xl;>}zj  
beneficiary 受益人   abD@0zr  
bequest 遺產   lz7?Z  
bill 票據   I
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bill of exchange 匯票   @tvz9N  
bill of lading 提單   /rIyW?& f  
bills discounted 貼現票據   0,/I2!dF?  
bills payable 應付票據   ZfMs6`Wv 1  
bills receivable 應收票據   vc0LV'lmg  
board of directors 董事會   4iI4+  
bonds 債券   V1&qgAy~  
bonus 紅利   \(A  A|;  
book value 賬面價值  
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bookkeeper 簿記員   d%za6=M  
bookkeeping 簿記   I`f5)iF?0  
branch office general ledger 支店往來賬戶   xG(xG%J  
broker 經紀人   ObfRwZh?q  
brought down 接前   4`B3Kt`o  
brought forward 接上頁   ;_=N YG.  
budget 預算   @y'0_Y0-B  
by-product 副產品   ysj5/wtO0  
by-product sales 副產品銷售   N[rAb*iT  
capital 股本   Vw|P;LLl`  
capital income 資本收益   %s! |,Cu  
capital outlay 資本支出   5-hnk' ~  
capital stock 股本   |A/H*J,  
capital stock certificate 股票   ;1HzY\d%<  
carried down 移後   '451H3LC0  
carried forward 移下頁   0NeIQr1N_  
cash 現金   )bWopc  
cash account 現金賬戶   ]OtnekkK$  
cash in bank 存銀行現金   M!46^q~-  
cash on delivery 交貨收款   f"*k>=ETI  
cash on hand 庫存現金   FUarI5#fwF  
cash payment 現金支付   P8(hHuO  
cash purchase 現購   [j}JCmWY   
cash sale 現沽   9Pb6 Z}
 
cashier 出?#123;員   5Xf]j=_  
cashiers check 本票   \h"U+Bv7  
certificate of deposit 存款單折   Ptc+ypTu  
certificate of indebtedness 借據   .g3=L  
certified check 保付支票   cNbUr  
certified public accountant 會計師   [#9i@40  
charges 費用   P6&%`$  
charge for remittances 匯水手續費   AhD C5ue=  
charter 營業執照   DXo]O}VF  
chartered accountant 會計師  
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chattles 動產   41x"Q?.bY  
check 支票   Z\$M)

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che stub 支票存根   lm6hFvEZ  
closed account 己結清賬戶   /Kd7#@  
closing 結算   [~u&#!*W  
closing entries 結賬紀錄   N
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closing stock 期末存貨   drMMf[  
closing the book 結賬   ,3!$mQL=  
columnar journal 多欄日記賬   f~F{@),acZ  
combination 聯合   P}]o$nWT  
commission 佣金   [}YUi>NGA  
commodity 商品   [ /YuI@C,@  
common stock 普通股   pB4Uc<e  
company 公司   R{fJ"Q5'  
compensation 賠償   43pe6 ^.  
compound interest 複利   fd4C8>*7G  
consignee 承銷人   n m<?oI*\  
consignment 寄銷   0'Si ^>bW  
consignor 寄銷人   8Z0x*Ssk  
consolidated balance sheet 合併資產負債表   jM&di  
consolidated profit and loss account 合併損益表   4Wp5[(bg  
consolidation 合併   NNF"si\FE  
construction cost 營建成本   [lg!*  
construction revenue 營建收入   puJB&u"4L  
contract 合同   #]x3
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control account 統制賬戶   mUbm3JIjJ  
copyright 版權   D3yTN"  
corporation 公司   g"Y_!)X  
cost 成本   a3>/B$pE  
cost accounting 成本會計   HT6 [Z1  
cost of labour 勞工成本   ] \M+ju  
cost of production 生產成本   p_h/hTi  
cost of manufacture 製造成本   0muC4  
cost of sales 銷貨成本   ^3TNj   
cost price 成本價格   ~%8P0AP  
credit 貸方   ~g\~x  
credit note 收款通知單   6,A|9UX=`  
creditor 債權人   W;'fAohr  
crossed check 橫線支票   HJ]xZ83pC  
current account 往來活期賬戶   |ZL?Pqki  
current asset 流動資產   \c -m\|  
current liability 流動負債   \ dFE.4  
current profit and loss 本期損益   }! EVf
 
debit 借方   RbX9PF"|+  
debt 債務   RkE)2q[5  
debtor 債務人   !1G KpL  
deed 契據   7ocUFY0"  
deferred assets 遞延資產   N#K)Z5J)b  
deferred liabilities 遞延負債   st;i
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delivery 交貨   :Ln)j%&  
delivery expense 送貨費   $Lr&V~  
delivery order 出貨單   F#gA2VCm  
demand draft 即期匯票   9h amxi  
demand note 即期票據   z.Ic?Wz7  
demurrage charge 延期費   /[<F f  
deposit 存款   v-tI`Qpb  
deposit slip 存款單   W;Y^(f  
depreciation 折舊   2n ,z`(=  
direct cost 直接成本   nwU],{(Hgr  
direct labour 直接人工   !?nO0Ao-$  
director 董事   } Bf@69  
discount 折扣   UZI:st   
discount on purchase 進貨折扣   5c` ;~  
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