[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。   6\9 Zc-%  
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acceptance 承兌   w)nFH)f  
account 賬戶   PG51+#  
accountant 會計員   }fS`jq;  
accounting 會計   4@q
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accounting system 會計制度   e1Ne
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accounts payable 應付賬款   LBc nBo</v  
accounts receivable 應收賬款   [WfigqY`b*  
accumulated profits 累積利益   9a$\l2  
adjusting entry ?#123;整記錄   ?QJS6i'k  
adjustment ?#123;整   `FJ2 ?  
administration expense 管理費用   nfj8z@!  
advances 預付   d ynq)lf  
advertising expense 廣告費   >e'Hz(~'/  
agency 代理   y TbOBl  
agent 代理人   NZ|(#` X  
agreement 契約   tPQjjoh  
allotments 分配數   X&bz%I>v  
allowance 津貼   3|se]~  
amalgamation 合併   SV?^i`  
amortization 攤銷   8LPvb#9=  
amortized cost 應攤成本   \me'B {aa  
annuities 年金   EC:u;2f!  
applied cost 已分配成本   E"/r*C+T  
applied expense 已分配費用   f4mQDRlD  
applied manufacturing expense 己分配製造費用   QEC4!$L^  
apportioned charge 攤派費用   Q>%{Dn\?  
appreciation 漲價   G`D~OI  
article of association 公司章程   T4c]VWtD  
assessment 課稅   ;ndwVZ~,  
assets 資產   q{c/TRp7  
attorney fee 律師費   )<
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audit 審計   ?=},%^  
auditor 審計員   gP13n!7  
average 平均數   qr<+@Q  
average cost 平均成本   aAi"  
bad debt 壞賬   ozCH1V{p  
balance 餘額   I{8sLzA03S  
balance sheet 資產負債表   *7JsmN?  
bank account 銀行賬戶   j,Vir"-)  
bank balance 銀行結存   xQ]^wT.Q  
bank charge 銀行手續費   SK]"JSY`  
bank deposit 銀行存款   A8zh27[w%  
bank discount 銀行貼現   &tjv.t  
bank draft 銀行匯票   y@'~fI!E4  
bank loan 銀行借款   E*W|>2nx]  
bank overdraft 銀行透支   o3ZqPk]al  
bankers acceptance 銀行承兌   5*#3v:l/9  
bankruptcy 破產   j@guB:0  
bearer 持票人   G@(ukt`0}  
beneficiary 受益人    L7rEMq  
bequest 遺產   d%(4s~y  
bill 票據   P.t0o~hoK;  
bill of exchange 匯票   vNn$dc  
bill of lading 提單  
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bills discounted 貼現票據   jTh^#Q  
bills payable 應付票據   T1_
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bills receivable 應收票據   +gh*n,:|  
board of directors 董事會   -]-?>gkN5  
bonds 債券   AnW72|=A(  
bonus 紅利   vK7J;U+cJ  
book value 賬面價值   +  2j]  
bookkeeper 簿記員   )zMsKfQ  
bookkeeping 簿記   ~]l T>|X  
branch office general ledger 支店往來賬戶   D&]dlY@*  
broker 經紀人   }~bx==SF6!  
brought down 接前   >&-" X# :  
brought forward 接上頁   mW 4{*   
budget 預算   ][[\!og  
by-product 副產品   IV]2#;OO?  
by-product sales 副產品銷售   Gc0/*8u/  
capital 股本   ln&9WF\I  
capital income 資本收益   8)m  
capital outlay 資本支出   rl0|)j  
capital stock 股本   =JM !`[  
capital stock certificate 股票   |Ev VS  
carried down 移後   Eq82?+9  
carried forward 移下頁   M!Wjfq ^~  
cash 現金   .CAcG"42  
cash account 現金賬戶   ^1jZwP;5eW  
cash in bank 存銀行現金   D/<;9hw  
cash on delivery 交貨收款   ;R4qE$u2^  
cash on hand 庫存現金   y7LT;`A  
cash payment 現金支付   4/+P7.}ea-  
cash purchase 現購   --'!5)U  
cash sale 現沽   c)Ep<W<r1  
cashier 出?#123;員   E==vk~cz  
cashiers check 本票   ](tv`1A,Wd  
certificate of deposit 存款單折   a]%>7yr4  
certificate of indebtedness 借據   \|< 5zL  
certified check 保付支票   "<^]d~a_  
certified public accountant 會計師   8^
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charges 費用   >SSRwYIN  
charge for remittances 匯水手續費   i3us
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charter 營業執照   d:%!)s  
chartered accountant 會計師   W9A
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chattles 動產   snccDuS  
check 支票   y'21)P  
che stub 支票存根   IHaNg K2  
closed account 己結清賬戶   ge@KopZ&  
closing 結算   |j>fsk~  
closing entries 結賬紀錄   YLAGTH0.]  
closing stock 期末存貨   go[(N6hN  
closing the book 結賬   qFwJ%(IQ  
columnar journal 多欄日記賬   RLL2'8"A  
combination 聯合   h}@)oSX }  
commission 佣金   18{" @<wIs  
commodity 商品   Qf<@ :T*  
common stock 普通股   P{ {U  
company 公司   HyX:4f|]'  
compensation 賠償   %Tvy|L ,  
compound interest 複利   [pgld9To  
consignee 承銷人   O%R*1 P9  
consignment 寄銷   GJB=5nE  
consignor 寄銷人   f6O5k8n  
consolidated balance sheet 合併資產負債表   _= d X01  
consolidated profit and loss account 合併損益表   1~_&XNb&  
consolidation 合併   M>kk"tyM  
construction cost 營建成本   Rb=8(#  
construction revenue 營建收入   d%C:%d  
contract 合同   Eg;xj@S<2  
control account 統制賬戶   cJQ&#u  
copyright 版權   gyx4='Q  
corporation 公司   ),#hBB`ZA  
cost 成本   gXThdNU4G  
cost accounting 成本會計   1p]Z9$Y  
cost of labour 勞工成本   I[$S VPe#  
cost of production 生產成本   di,?`  
cost of manufacture 製造成本   WymBjDos:  
cost of sales 銷貨成本   ++ZtL\h{7  
cost price 成本價格   V {H/>>k7  
credit 貸方   )VoQ/ch<  
credit note 收款通知單   Pcox~U/j  
creditor 債權人   `kERM-@A  
crossed check 橫線支票   bo%v(  
current account 往來活期賬戶   ( /):  
current asset 流動資產   ~3F\7%Iqc  
current liability 流動負債   M(+ ;AS?;  
current profit and loss 本期損益   IQ3]fLb  
debit 借方   
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debt 債務   ))z1T 8  
debtor 債務人   UvPD/qu$8D  
deed 契據   O"Ua|8  
deferred assets 遞延資產   Tl2e?El;4  
deferred liabilities 遞延負債   .o!z:[IPY  
delivery 交貨   Q*h%'oc`  
delivery expense 送貨費   ""2g{!~r  
delivery order 出貨單   _#mo6')j  
demand draft 即期匯票   !`VC4o  
demand note 即期票據   :(o6^ %x  
demurrage charge 延期費   y!;PBsU%Sx  
deposit 存款   fvUD' sx  
deposit slip 存款單   =Lyo]8>,X  
depreciation 折舊   acdWU"<  
direct cost 直接成本   !o k6*m  
direct labour 直接人工   jj&4Sv#>  
director 董事   kk*:S*,  
discount 折扣   i8Y$cac!  
discount on purchase 進貨折扣   [Q+qu>&HB7  
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