[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。   $Fr$9 jq&  
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acceptance 承兌   ' 71D:%p  
account 賬戶   TLO-$>h  
accountant 會計員   z[CCgs&vqe  
accounting 會計   vgsu~(L;  
accounting system 會計制度   oh,
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accounts payable 應付賬款  
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accounts receivable 應收賬款   !k%Vw18  
accumulated profits 累積利益   O+z-6:`  
adjusting entry ?#123;整記錄   |)GE7y0Q  
adjustment ?#123;整   qmJFXnf  
administration expense 管理費用   rS6iZp,  
advances 預付   tXPS@4F  
advertising expense 廣告費   &eg]8kV  
agency 代理   0'aZ*ozk  
agent 代理人   W\FKAvS  
agreement 契約   Rp9uUJ 6o  
allotments 分配數   $+V{2k4X,  
allowance 津貼   GRlA9Q  
amalgamation 合併   tAYu|\]  
amortization 攤銷   CDR^xo5 dP  
amortized cost 應攤成本   >Li ~Og@  
annuities 年金  
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applied cost 已分配成本   !4-NbtT  
applied expense 已分配費用   /C3=-Hp  
applied manufacturing expense 己分配製造費用   ^c.b@BE  
apportioned charge 攤派費用   "T#c#?
 
appreciation 漲價   ezHj?@  
article of association 公司章程   /T*{Mo{B  
assessment 課稅   :'.-*Ew  
assets 資產   M.H4ud  
attorney fee 律師費   1 4(?mM3   
audit 審計   ?\^u},HnE|  
auditor 審計員   5]' iSrp  
average 平均數   &TC  
average cost 平均成本   Ep0Aogp29  
bad debt 壞賬   _^&oNm1  
balance 餘額   17} ;I7  
balance sheet 資產負債表   A3 j>R477A  
bank account 銀行賬戶   UDp"+nS  
bank balance 銀行結存   "q]v2t  
bank charge 銀行手續費   /vU9eh"%  
bank deposit 銀行存款   r>osa3N'  
bank discount 銀行貼現   bM;tQ38*  
bank draft 銀行匯票   v SWqOv$  
bank loan 銀行借款   r 2U2pAy#  
bank overdraft 銀行透支   -AcQ_dS  
bankers acceptance 銀行承兌   vz@QGgQ9~2  
bankruptcy 破產   lG jdDqi  
bearer 持票人   i37W^9 R  
beneficiary 受益人   Fb-NG.Z#  
bequest 遺產   tx5@r;  
bill 票據   4I,@aj46  
bill of exchange 匯票   :_^9.`  
bill of lading 提單   wBeOMA  
bills discounted 貼現票據   hi.{  
bills payable 應付票據   N<:Ra~Ay  
bills receivable 應收票據   k^ZUOWmU|  
board of directors 董事會    uiiA)j*!  
bonds 債券   g:f0K2)\r:  
bonus 紅利   gvsS:4N"Nq  
book value 賬面價值   %iJ6;V4  
bookkeeper 簿記員   CWC*bkd5a  
bookkeeping 簿記   %e1<N8E4  
branch office general ledger 支店往來賬戶   Bv9;q3]z-  
broker 經紀人   b<:s{f"t,  
brought down 接前   xnh%nv<v{  
brought forward 接上頁   y{jv-&!xB  
budget 預算   EaP#~x  
by-product 副產品   ODEy2).  
by-product sales 副產品銷售   4&`66\p;  
capital 股本   tgrQ $Yjk  
capital income 資本收益   "rAm6b-`  
capital outlay 資本支出   L;BYPZR  
capital stock 股本   w)!(@}vd  
capital stock certificate 股票   P *%bG 4  
carried down 移後   ~vF.k,  
carried forward 移下頁   L^ +0K}eD  
cash 現金   B]]M?pS  
cash account 現金賬戶   &Kjqdp  
cash in bank 存銀行現金   zIdQ^vm8Q  
cash on delivery 交貨收款   !gT6So  
cash on hand 庫存現金   ytAhhwN~  
cash payment 現金支付   A Y! zXJ_$  
cash purchase 現購   Sb,{+Wk  
cash sale 現沽   lgnF\)  
cashier 出?#123;員   yn%w'  
cashiers check 本票   RmzK?muk  
certificate of deposit 存款單折   tX)]ZuEi$  
certificate of indebtedness 借據   Z?v9ub~%  
certified check 保付支票   WP}__1!%u  
certified public accountant 會計師   4|XE f,  
charges 費用   9k83wACry  
charge for remittances 匯水手續費   A:p0p^*  
charter 營業執照   E6@+w.VVO  
chartered accountant 會計師   B}?/oZW4  
chattles 動產   $@K+yOq+u  
check 支票   [{Y$]3?}  
che stub 支票存根   yGN<.IP75  
closed account 己結清賬戶   e7hPIG  
closing 結算   TmQ2;3 %  
closing entries 結賬紀錄   xt3IR0  
closing stock 期末存貨   lGcHf W)Y  
closing the book 結賬   G`)I _uO  
columnar journal 多欄日記賬   69IBG,N'  
combination 聯合   Hq%`DWus\  
commission 佣金   .Qi`5C:U  
commodity 商品   tcRK\  
common stock 普通股   G1P m!CM=  
company 公司   "M?(Ax  
compensation 賠償   .t~I[J\<  
compound interest 複利   G LE`ba  
consignee 承銷人   J@R+t6$3O  
consignment 寄銷   _$, .NK,6  
consignor 寄銷人   !(o)*S  
consolidated balance sheet 合併資產負債表   Ay2|@1e  
consolidated profit and loss account 合併損益表   %K%8 ~B  
consolidation 合併   \kg2pF[V  
construction cost 營建成本   \(;5YCCE  
construction revenue 營建收入   63k8j[$  
contract 合同   ZN
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control account 統制賬戶   V;)'FJ)]  
copyright 版權   9O
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corporation 公司   31bKgU{  
cost 成本   1x\%VtO>\b  
cost accounting 成本會計   !UgJ^v  
cost of labour 勞工成本   Q2Q`g`*O:  
cost of production 生產成本   <89js87  
cost of manufacture 製造成本   35c9c(A  
cost of sales 銷貨成本   ;w@:  
cost price 成本價格   ^ S%4R'  
credit 貸方   /,B"H@J  
credit note 收款通知單   |5Z@7  
creditor 債權人   "+7~C6[s  
crossed check 橫線支票   o}NKqA3  
current account 往來活期賬戶   55yP.@i9J  
current asset 流動資產   t(ZiQ<A  
current liability 流動負債   .j;My%)?p  
current profit and loss 本期損益   xeu] X|,  
debit 借方  
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debt 債務   ,ciNoP*-~%  
debtor 債務人   qWP1i7]=/  
deed 契據   fTH?t_e  
deferred assets 遞延資產   O?{pln  
deferred liabilities 遞延負債   d;'@4NX5+  
delivery 交貨   blS*HKw  
delivery expense 送貨費   &#d;dcLe  
delivery order 出貨單   u2!8'-Ai  
demand draft 即期匯票   r_R|.fl
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demand note 即期票據   e"2 wXd_}  
demurrage charge 延期費   VF6@;5p  
deposit 存款   x.45!8Zb  
deposit slip 存款單   *D|6g|Hb  
depreciation 折舊   Oj<2_u  
direct cost 直接成本   w0Us8JNGz  
direct labour 直接人工   /#Ew{RvW'  
director 董事   p6jR,m8S  
discount 折扣   ?+dI/jB4X  
discount on purchase 進貨折扣   &5zUk++  
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