[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。   X+=-f^)&  
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acceptance 承兌   :ozV3`%$(  
account 賬戶   T n"e  
accountant 會計員   j$3rJA%rN  
accounting 會計   V]79 vC  
accounting system 會計制度   9T(L"9r-e  
accounts payable 應付賬款   HXQ e \r  
accounts receivable 應收賬款   '3A+"k-}mh  
accumulated profits 累積利益   ,N53Iic  
adjusting entry ?#123;整記錄   2t+D8 d|c<  
adjustment ?#123;整   ?b||Cr  
administration expense 管理費用   \7pipde  
advances 預付   A
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advertising expense 廣告費   KAd_zkUA  
agency 代理   J,f/fPaf7  
agent 代理人   q[7CPE0n  
agreement 契約   6cJ<9i &  
allotments 分配數   =96
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allowance 津貼   f|OI`  
amalgamation 合併   $}t=RW  
amortization 攤銷   \gLxC  
amortized cost 應攤成本   1N8;)HLIBJ  
annuities 年金   tAF]2VV(e  
applied cost 已分配成本   9B /s  
applied expense 已分配費用   {Fbg]'FQ
 
applied manufacturing expense 己分配製造費用   {m[s<A(  
apportioned charge 攤派費用   ^YGTh0$W  
appreciation 漲價   ?w-1:NWjt  
article of association 公司章程   }91*4@B7  
assessment 課稅   ebqg"tPN{  
assets 資產   \V,c]I   
attorney fee 律師費   3UdU"d[75  
audit 審計   2d* _Qq1  
auditor 審計員   i3#'*7f%j  
average 平均數   ~g6"'Cya?k  
average cost 平均成本   B`
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bad debt 壞賬   !xu9+{-  
balance 餘額   i}v9ut]B  
balance sheet 資產負債表   YutQ]zYA.  
bank account 銀行賬戶   F/>*Ifs  
bank balance 銀行結存   YTK^ijmU6x  
bank charge 銀行手續費   sYJL-2JX  
bank deposit 銀行存款   mzX;s&N#  
bank discount 銀行貼現   7h%4]  
bank draft 銀行匯票   "+)K |9T#  
bank loan 銀行借款   N2BI_,hI1  
bank overdraft 銀行透支   XVt/qb%)r  
bankers acceptance 銀行承兌   8-m 3e  
bankruptcy 破產   8V9 [a*9  
bearer 持票人   q/NY72tj0  
beneficiary 受益人   ciudRK63M  
bequest 遺產   `5q ;ssu  
bill 票據   UUeB;'E+  
bill of exchange 匯票   !^e =P%S  
bill of lading 提單   {CtR+4KD  
bills discounted 貼現票據   3GF2eS$$P  
bills payable 應付票據   /` [!_4i  
bills receivable 應收票據   U3E
&n1AA  
board of directors 董事會   w&Y{1rF>  
bonds 債券   qi(*ty  
bonus 紅利   24ux  
book value 賬面價值   oKA&An  
bookkeeper 簿記員   7\ypW$Ot  
bookkeeping 簿記   a8pY[)^c  
branch office general ledger 支店往來賬戶   i0:>Nk  
broker 經紀人   UL( lf}M  
brought down 接前   y+9h~,:A  
brought forward 接上頁   $d/&k`  
budget 預算   -Fxm
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by-product 副產品   DIaYo4  
by-product sales 副產品銷售   bU
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capital 股本   (u hd "  
capital income 資本收益   7AwgJb hn  
capital outlay 資本支出   )}MHx`KT2  
capital stock 股本   .$!{-v[  
capital stock certificate 股票   fuUm}N7  
carried down 移後   ";x+1R.d  
carried forward 移下頁   S{#cD1>.  
cash 現金   FY'ty@|_s  
cash account 現金賬戶   h5"Ov,K3[  
cash in bank 存銀行現金   bc I']WgB-  
cash on delivery 交貨收款   >Kivuc  
cash on hand 庫存現金   o31Nmy Ni  
cash payment 現金支付   LOvHkk@+  
cash purchase 現購   Ep
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cash sale 現沽   +oc >S  
cashier 出?#123;員   CSTI?A"P  
cashiers check 本票   e5?PkFV^a1  
certificate of deposit 存款單折   n6MM5h/#r  
certificate of indebtedness 借據   t*G /]  
certified check 保付支票   ua5?(,E`']  
certified public accountant 會計師   `.%JjsD<  
charges 費用   _Ov;4nt!  
charge for remittances 匯水手續費   pZ(Fx&fy  
charter 營業執照   +Qxu$#  
chartered accountant 會計師   \.uc06  
chattles 動產   $HJTj29/  
check 支票   (:pq77  
che stub 支票存根   S'LZk9E  
closed account 己結清賬戶   $t~@xCi]S  
closing 結算   C&~1M}I  
closing entries 結賬紀錄   &a,OfSz  
closing stock 期末存貨   b:J(b?  
closing the book 結賬   %JZZ%xc  
columnar journal 多欄日記賬   <#M`5X.  
combination 聯合   $((6=39s  
commission 佣金   ])DX%$f  
commodity 商品   #A7jyg":  
common stock 普通股   o%E;3l  
company 公司   V9wI\0  
compensation 賠償   nH|,T%  
compound interest 複利   69K{+|  
consignee 承銷人   w|[RDaAb  
consignment 寄銷   )~J>X{hy  
consignor 寄銷人   sP@X g;]  
consolidated balance sheet 合併資產負債表   a:,y Z  
consolidated profit and loss account 合併損益表   :}:3i9e*2  
consolidation 合併   ;%C'FV e]  
construction cost 營建成本   H*^
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construction revenue 營建收入   U69u'G:  
contract 合同   5yZTcS z  
control account 統制賬戶   {c?JuV4q?  
copyright 版權   g*UMG>  
corporation 公司   +!IQj0&'Y3  
cost 成本   YgUH'P-  
cost accounting 成本會計   cF)/^5Z  
cost of labour 勞工成本   U9y|>P\)T  
cost of production 生產成本   (>4aibA'P  
cost of manufacture 製造成本   A>`945|  
cost of sales 銷貨成本   ?~"bR%  
cost price 成本價格   WEg6Kz  
credit 貸方   [#Lc]$  
credit note 收款通知單   "@A![iP  
creditor 債權人   {`=0 |oP}  
crossed check 橫線支票   2T@GA1G  
current account 往來活期賬戶   b-U eIjX  
current asset 流動資產   K;hh&sTB  
current liability 流動負債   {5r0v#;  
current profit and loss 本期損益   KlV:L 4a~  
debit 借方   VV4Gjc  
debt 債務   B vo5-P6XY  
debtor 債務人   `afIYXP  
deed 契據   5!YA o\S  
deferred assets 遞延資產   Wz4&7KY Y  
deferred liabilities 遞延負債   do*}syQ`
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delivery 交貨   Ji1Pz)fq  
delivery expense 送貨費   8$s9(n-_Y  
delivery order 出貨單   ?\KM5^eX  
demand draft 即期匯票   n+@F`]Ke  
demand note 即期票據   w=]Ks'C ]  
demurrage charge 延期費   -9
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deposit 存款   tWTKgbj (  
deposit slip 存款單   hz;|N W{u  
depreciation 折舊   1g##sSa6  
direct cost 直接成本   -K,-h[o  
direct labour 直接人工   '7wd$rl  
director 董事   ?Xdak|?i  
discount 折扣   \^(0B8|w  
discount on purchase 進貨折扣  
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