[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。   (Zy=e?E,  
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acceptance 承兌   HqOnZ>
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account 賬戶   Eh`W J~  
accountant 會計員   <PO-S\N  
accounting 會計   ,=%c e  
accounting system 會計制度   ws]d,]  
accounts payable 應付賬款   d7kv <YG  
accounts receivable 應收賬款   ;ov}%t>UD  
accumulated profits 累積利益   x||b:2  
adjusting entry ?#123;整記錄   KA`)dMWL  
adjustment ?#123;整   V/"41  
administration expense 管理費用   4x/u$Ixzh=  
advances 預付   +hT9V1'-D  
advertising expense 廣告費   [9p@uRE  
agency 代理   A_6Dol=J@  
agent 代理人   O_
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agreement 契約   Dt]FmU  
allotments 分配數   8HSGOs =8  
allowance 津貼   P6tJo{l8w  
amalgamation 合併   =\<!kJ\yH  
amortization 攤銷   4T<dI6I0  
amortized cost 應攤成本   y2C/DyuAY|  
annuities 年金   ht5:kt`F  
applied cost 已分配成本   XoiZ"zE  
applied expense 已分配費用   }M \G  
applied manufacturing expense 己分配製造費用   %bnjK
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apportioned charge 攤派費用   AWmJm)  
appreciation 漲價   pq5bK0NQ  
article of association 公司章程   JnH5v(/  
assessment 課稅   IZ_ B $mo  
assets 資產   T~N877  
attorney fee 律師費   *-_joAWTG  
audit 審計   t`4o&vsj=  
auditor 審計員   ]"1\z>Hg  
average 平均數   }% ?WS  
average cost 平均成本   %{P." ki  
bad debt 壞賬   h6Hop mWVx  
balance 餘額   ]JHY( H
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balance sheet 資產負債表   v\COl*  
bank account 銀行賬戶   t== a(e  
bank balance 銀行結存   E!>l@ ki  
bank charge 銀行手續費   x\(yjNZH  
bank deposit 銀行存款   S>?B)  
bank discount 銀行貼現   Hkj| e6  
bank draft 銀行匯票   ngaQa-8w  
bank loan 銀行借款   Z@:R'u2Lk  
bank overdraft 銀行透支   5s2/YG=  
bankers acceptance 銀行承兌   SB!m&;Tb  
bankruptcy 破產   ?x = Sm|Ej  
bearer 持票人   C)s*1@af  
beneficiary 受益人    *FoPs  
bequest 遺產   0EP8MRSR  
bill 票據   V-9z{  
bill of exchange 匯票   +&TcTu#.`  
bill of lading 提單   qT_E=)
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bills discounted 貼現票據   ~f%AbDye  
bills payable 應付票據   0 :1ldU 4  
bills receivable 應收票據   ~;Xkt G:  
board of directors 董事會   p/uOCQ|1l  
bonds 債券   5'O.l$)y  
bonus 紅利   6NqLo^ "g  
book value 賬面價值   W.U|mNJ$
 
bookkeeper 簿記員   vR\[IV?  
bookkeeping 簿記   ?{6[6T  
branch office general ledger 支店往來賬戶   ^-7{{/  
broker 經紀人   zn{[]J  
brought down 接前   g7W\ &  
brought forward 接上頁   ku=XPmZ.\  
budget 預算   4&LoE~  
by-product 副產品   p}swJ;S  
by-product sales 副產品銷售   U^X8{,8O  
capital 股本   a'|Dm7'4t  
capital income 資本收益   $JXQn  
capital outlay 資本支出   RJI*ZNbA  
capital stock 股本   3/hAxd  
capital stock certificate 股票   _ .Bite^  
carried down 移後   6ypqnOTr  
carried forward 移下頁   X{riI^(  
cash 現金   cB[.ET$  
cash account 現金賬戶   (gv ~Vq  
cash in bank 存銀行現金   8M'6Kcr  
cash on delivery 交貨收款   $$G^#t1=XZ  
cash on hand 庫存現金   }UWRH.;v  
cash payment 現金支付   g
BG.3\[  
cash purchase 現購   Swz1RT  
cash sale 現沽   $pGk%8l%  
cashier 出?#123;員   Iq[,)$  
cashiers check 本票   )Z 3fytY  
certificate of deposit 存款單折   &^YY>]1Py  
certificate of indebtedness 借據   Rx= pk  
certified check 保付支票   YB}_zuZ4&  
certified public accountant 會計師   HCifO  
charges 費用   jQ31u  
charge for remittances 匯水手續費   X_eV<]zA+  
charter 營業執照   [}_ar  
chartered accountant 會計師   2={ g'k(  
chattles 動產   9?W38EF  
check 支票   E|.D  
che stub 支票存根   VU*{E  
closed account 己結清賬戶   wB( igPi  
closing 結算    '[#uf/~W  
closing entries 結賬紀錄   7iKbd  
closing stock 期末存貨   b\\?aR |  
closing the book 結賬   Va/p   
columnar journal 多欄日記賬   6%_d m'  
combination 聯合   :1>R~2  
commission 佣金   c~|/,FZU'  
commodity 商品   F<w/@.&m  
common stock 普通股   -}juj;IVv  
company 公司   tIC_/ 6  
compensation 賠償   V*'9yk"
 
compound interest 複利   z[ ;{p.W  
consignee 承銷人   8`qw1dF  
consignment 寄銷   q+o(`N'~G  
consignor 寄銷人   5y"yd6O]O5  
consolidated balance sheet 合併資產負債表   o#wF/ I  
consolidated profit and loss account 合併損益表   MOmp{@  
consolidation 合併   }%R6Su]y  
construction cost 營建成本   ]yVB6
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construction revenue 營建收入   ~ab"q%  
contract 合同   ZcO!cR&*'J  
control account 統制賬戶   knBT(x'+  
copyright 版權   gi@+27;  
corporation 公司   W^+bgg<.  
cost 成本   %9NGVC  
cost accounting 成本會計   nhCB])u8l  
cost of labour 勞工成本   I"JT3[*s  
cost of production 生產成本   Vq'&t <K#  
cost of manufacture 製造成本   c/2OR#$t  
cost of sales 銷貨成本   a3lo;Cfp  
cost price 成本價格   Qw5M \   
credit 貸方   uR)@v^$FE  
credit note 收款通知單   x{ZVq 4  
creditor 債權人   v @N8v  
crossed check 橫線支票   s/To|9D  
current account 往來活期賬戶   b8v$*{  
current asset 流動資產   l2`8]Qr   
current liability 流動負債   U0N[~yW(t1  
current profit and loss 本期損益   \K?./*  
debit 借方   esu6iU@  
debt 債務   ) L{Tn8  
debtor 債務人   w6"LHy[  
deed 契據   ?I@3`?'  
deferred assets 遞延資產   7_Q86o  
deferred liabilities 遞延負債   Y]gt86  
delivery 交貨   iGU N$  
delivery expense 送貨費   }5]s+m  
delivery order 出貨單   *<A;jP  
demand draft 即期匯票   gCm?nb)  
demand note 即期票據   x
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demurrage charge 延期費   W >Rv  
deposit 存款   2\5@_U^
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deposit slip 存款單   25~$qY_  
depreciation 折舊   ntkinbbD  
direct cost 直接成本   m5x>._7le  
direct labour 直接人工   /pge7P  
director 董事   |(H|2]b4=  
discount 折扣   %!$-N!e  
discount on purchase 進貨折扣   EqmJXDm  
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