[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。   [%HIbw J  
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acceptance 承兌   mzL[/B#>M  
account 賬戶   bM;`s5d  
accountant 會計員   >KGE-Yzj  
accounting 會計   JU0]Wq<^[  
accounting system 會計制度   [n,?WwC  
accounts payable 應付賬款   5IVks
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accounts receivable 應收賬款   "cho }X  
accumulated profits 累積利益   dAx96Og:X"  
adjusting entry ?#123;整記錄   ~WVO  
adjustment ?#123;整   KB{RU'?f|  
administration expense 管理費用   Ex@`O+  
advances 預付   &!7+Yb(1  
advertising expense 廣告費   Y5A~E#zw  
agency 代理    ~QG?k  
agent 代理人   >AD=31lq  
agreement 契約   O^{1RV3:,T  
allotments 分配數   #/J 'P[z  
allowance 津貼   p|6v~  
amalgamation 合併   l_FGZ!7  
amortization 攤銷   )&NAs  
amortized cost 應攤成本   :x>T}C<Y  
annuities 年金   e]W0xC-  
applied cost 已分配成本   :jNYP{Br  
applied expense 已分配費用   ;cP8?U  
applied manufacturing expense 己分配製造費用    o sdOw8  
apportioned charge 攤派費用   =(U/CI  
appreciation 漲價   "|LQK0q3  
article of association 公司章程   Z-Wfcnk  
assessment 課稅   +Takde%~  
assets 資產   &a~=
b,  
attorney fee 律師費   D(Ix!G/  
audit 審計   #;j9}N  
auditor 審計員   NXoK@Y  
average 平均數   =:$) Z   
average cost 平均成本   to3?$-L  
bad debt 壞賬   Ygj6(2  
balance 餘額   b;vNq  
balance sheet 資產負債表   tjzA)/T,4  
bank account 銀行賬戶   hTS
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bank balance 銀行結存   r#h {$i
W  
bank charge 銀行手續費   =:K@zlO:  
bank deposit 銀行存款   P.4E{.)(  
bank discount 銀行貼現   .j 'wQ+_  
bank draft 銀行匯票   J%P)%yX  
bank loan 銀行借款   mCk5B*Jy  
bank overdraft 銀行透支   (KF7zP  
bankers acceptance 銀行承兌   `7B14:\A  
bankruptcy 破產   : ^( nj7D  
bearer 持票人   HWtPLlNt  
beneficiary 受益人   Baq ~}B<  
bequest 遺產   x`2p
r
 
bill 票據   wXCyj+XB*  
bill of exchange 匯票   #eEvF  
bill of lading 提單   N{pa) /  
bills discounted 貼現票據   F ?mA1T>x  
bills payable 應付票據   5Fe-=BX(  
bills receivable 應收票據   `1,eX)S  
board of directors 董事會   Ec.)!Hu  
bonds 債券   NKh,z& _5-  
bonus 紅利   m+$/DD^-zl  
book value 賬面價值   9S"N4c>  
bookkeeper 簿記員   oP-;y&AS  
bookkeeping 簿記   o[{&!t  
branch office general ledger 支店往來賬戶   It\BbG=  
broker 經紀人   >Jiij  
brought down 接前   @ V5S4E  
brought forward 接上頁   %JaE4&  
budget 預算   mS7E_A8  
by-product 副產品   uXP- J]>  
by-product sales 副產品銷售   'Ae t{A=9  
capital 股本   G4);/#  
capital income 資本收益   B{4"$Mi  
capital outlay 資本支出   5Q;dnC  
capital stock 股本   "?+UI
 
capital stock certificate 股票   PIpWa$b  
carried down 移後   X@eg<]'m  
carried forward 移下頁   (V^ QQ !:  
cash 現金   B~4mk  
cash account 現金賬戶   M3PVixli3  
cash in bank 存銀行現金   _32/WQF6  
cash on delivery 交貨收款   mR6E]TuM  
cash on hand 庫存現金   8|Q4-VK<!  
cash payment 現金支付   i!y\WaCp  
cash purchase 現購   iPNd!_  
cash sale 現沽   =^"~$[
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cashier 出?#123;員   (T4k~T`3  
cashiers check 本票   AV9:O{  
certificate of deposit 存款單折   W|~q<},j  
certificate of indebtedness 借據   ^ Y# @$c  
certified check 保付支票   fg< (bXC  
certified public accountant 會計師   Y9/{0TArG  
charges 費用   1.uUMW  
charge for remittances 匯水手續費   MQjG<O\  
charter 營業執照   {W]bU{%.  
chartered accountant 會計師   NH<Y1t  
chattles 動產   ,WzG.3^m  
check 支票   qW+=g]x\  
che stub 支票存根   t .gq5Y.[  
closed account 己結清賬戶   eR(\s_`  
closing 結算   (cu'  
closing entries 結賬紀錄   WFQ*s4 R(  
closing stock 期末存貨   5XhK#X%:
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closing the book 結賬   t*5z1T?  
columnar journal 多欄日記賬   (ej:_w1  
combination 聯合   |;X?">7NW  
commission 佣金   qr7 X-[&  
commodity 商品   (R9QBZP5  
common stock 普通股   TW'E99wG  
company 公司   {d&X/tT  
compensation 賠償   >_|Z{:z]d.  
compound interest 複利   /8 e2dw: \  
consignee 承銷人   Aqx3!  
consignment 寄銷   XhHel|!g:  
consignor 寄銷人   B,BOzpb(  
consolidated balance sheet 合併資產負債表   i?1js! 8  
consolidated profit and loss account 合併損益表   kxr6sO~  
consolidation 合併   ^P3g9'WK  
construction cost 營建成本   .!7Fe)(x  
construction revenue 營建收入  
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contract 合同   2|T|K?R^  
control account 統制賬戶   mMD$X[:  
copyright 版權   PMz{8 F  
corporation 公司   ?34EJ !  
cost 成本   ;*<{*6;=?  
cost accounting 成本會計   CA~em_dC  
cost of labour 勞工成本   l1+w2r
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cost of production 生產成本   zezofW]a  
cost of manufacture 製造成本   Y1yvI  
cost of sales 銷貨成本   0,"n-5Im  
cost price 成本價格   IDiUn!6Q  
credit 貸方   .Y^d
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credit note 收款通知單   -6em*$k^  
creditor 債權人   [pRVZV   
crossed check 橫線支票   G]m[S-  
current account 往來活期賬戶   +_-)0[+p  
current asset 流動資產   r+V(1<`2X  
current liability 流動負債   P&-D0T_  
current profit and loss 本期損益   W=;(t  
debit 借方   C,VqT6E<  
debt 債務   @=MZ6q  
debtor 債務人   SS45<!iy  
deed 契據   a\[fC=]r:  
deferred assets 遞延資產   ZhJ|ZvJ  
deferred liabilities 遞延負債   /RXk[m-  
delivery 交貨   2os6c te  
delivery expense 送貨費   =xlYQ}-(a  
delivery order 出貨單   hNR>Hy\  
demand draft 即期匯票   ?O.6r"  
demand note 即期票據   go%X%Os]  
demurrage charge 延期費   =aCIaL&9Y  
deposit 存款   YiI:uG!|D  
deposit slip 存款單   ;2xXX,'R7  
depreciation 折舊   ru6HnLhL  
direct cost 直接成本   iK6<^,]'  
direct labour 直接人工   O7<V@GL+  
director 董事   fXXm@tMx>  
discount 折扣   CgTQGJ}-  
discount on purchase 進貨折扣   3/SqXu  
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