[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。   "pQM $3n(  
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acceptance 承兌   JaiYVx(  
account 賬戶   4f'WF5S/}8  
accountant 會計員   }mk9-7  
accounting 會計   'P39^rb  
accounting system 會計制度   bvk+i?{H  
accounts payable 應付賬款   p;U[cGHC  
accounts receivable 應收賬款   wnN@aO6g*  
accumulated profits 累積利益   :$j!e#?=  
adjusting entry ?#123;整記錄   _)ZAf%f?  
adjustment ?#123;整   coiTVDwA  
administration expense 管理費用   ) yRC$7I  
advances 預付   ^7vhize  
advertising expense 廣告費   Yk6fr~b  
agency 代理   [p_R?2uT  
agent 代理人   l3)
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agreement 契約   0&$e:O'v  
allotments 分配數   g=:%j5?.e  
allowance 津貼   Fu(e4E  
amalgamation 合併   Gq$9he<  
amortization 攤銷   l92#F*  
amortized cost 應攤成本   #$e ~o}(r  
annuities 年金   0[x?Q[~S_0  
applied cost 已分配成本   TJ ;4QL  
applied expense 已分配費用   f@Hp,-  
applied manufacturing expense 己分配製造費用   W9ZT=#>)[  
apportioned charge 攤派費用   VABrw t
 
appreciation 漲價   2u~0B +)K/  
article of association 公司章程   sbQmPV  
assessment 課稅   PQlG!  
assets 資產   P)tXU  
attorney fee 律師費   _bMD|  
audit 審計   JU1U=Lu."  
auditor 審計員   ;yx+BaG~?  
average 平均數   XCDHd ?Ld  
average cost 平均成本   na?
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bad debt 壞賬   bv)E>%Yy  
balance 餘額   I^qk`5w  
balance sheet 資產負債表   U^snb6\5  
bank account 銀行賬戶   \#lh b  
bank balance 銀行結存   mdoy1a  
bank charge 銀行手續費   7"Zr:|$U  
bank deposit 銀行存款   N`Zm[Sv7  
bank discount 銀行貼現   _C)u#]t  
bank draft 銀行匯票   d&n0:xOc  
bank loan 銀行借款   F C2oP,  
bank overdraft 銀行透支   BB1'B-O  
bankers acceptance 銀行承兌   ACU0  
bankruptcy 破產   `Z{; c  
bearer 持票人   ;_F iiBk7(  
beneficiary 受益人   mO?G[?*
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bequest 遺產   Qo0okir  
bill 票據   VX[{X8PkS  
bill of exchange 匯票   H2zd@l:R  
bill of lading 提單   T= ox;r  
bills discounted 貼現票據   w(k7nGU]  
bills payable 應付票據   3`5?Zgp  
bills receivable 應收票據   MVe5j+8  
board of directors 董事會   KJ.ra\ F  
bonds 債券   AA^3P?iD  
bonus 紅利   5lxC**NA  
book value 賬面價值    @j9yc  
bookkeeper 簿記員   st:[|`  
bookkeeping 簿記   /d0LD  
branch office general ledger 支店往來賬戶   Fu^^Jex  
broker 經紀人   Y~,[9:SR  
brought down 接前   H]mY6D51"  
brought forward 接上頁   |*Z'WUv  
budget 預算   u)t1t69T\g  
by-product 副產品   YM1tP'4j@  
by-product sales 副產品銷售   &dbX>u q  
capital 股本   LZX-am`%  
capital income 資本收益   1;?b-FEq:  
capital outlay 資本支出   c5mv4 MC  
capital stock 股本   7 G~MqnO|  
capital stock certificate 股票   ZBJ.dK?Ky|  
carried down 移後   WL
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carried forward 移下頁   b0rC\^x  
cash 現金   _0oZgt)  
cash account 現金賬戶   ,Uc\ Ajx  
cash in bank 存銀行現金   cJ&l86/l1  
cash on delivery 交貨收款   "3Ag+>tuRW  
cash on hand 庫存現金   wAVO%8u  
cash payment 現金支付   #v89 `$#`2  
cash purchase 現購   s%H5Qa+Uh  
cash sale 現沽   kFw3'OZ,  
cashier 出?#123;員   tCI8\~  
cashiers check 本票   qV/"30,K  
certificate of deposit 存款單折   o5BOe1_Pw  
certificate of indebtedness 借據   Q'7o_[o/  
certified check 保付支票   =uKK{\+|Y  
certified public accountant 會計師   f|m.v +7k  
charges 費用    vF]?i  
charge for remittances 匯水手續費   dU:s^^f&R  
charter 營業執照   YZr^;jfP  
chartered accountant 會計師   :1hp_XfJb  
chattles 動產   @ns2$(wkm@  
check 支票   q. K >v'  
che stub 支票存根   h:
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closed account 己結清賬戶   9/~m837x  
closing 結算   _@F4s  
closing entries 結賬紀錄   VB
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closing stock 期末存貨   OAOG&6xu8  
closing the book 結賬   `w[0q?}"`  
columnar journal 多欄日記賬   9P{5bG0o8  
combination 聯合   MGN*i9CE  
commission 佣金   '+f!(teLz  
commodity 商品   {|%5}\%  
common stock 普通股   n!ea)+^  
company 公司   o:f=dBmoX  
compensation 賠償   C/<fR:`c  
compound interest 複利   [9'5+RXw3  
consignee 承銷人   e}(.u1  
consignment 寄銷   m- , '  
consignor 寄銷人   rnmWw#  
consolidated balance sheet 合併資產負債表   :M1+[FT  
consolidated profit and loss account 合併損益表   IR5 S-vO  
consolidation 合併   ugVsp&i#  
construction cost 營建成本   N]KqSpPh  
construction revenue 營建收入   4JU#3  
contract 合同   e7]IEBbX2O  
control account 統制賬戶   riFE.;  
copyright 版權   xotq$r  
corporation 公司   Sn7.KYS  
cost 成本   G U0zlG] C  
cost accounting 成本會計   }{=%j~V;&  
cost of labour 勞工成本   ""d3ownKhw  
cost of production 生產成本   4y>G6TD^  
cost of manufacture 製造成本   14s+&  
cost of sales 銷貨成本   I".d>]16|  
cost price 成本價格   ;6fkG/
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credit 貸方   [MFV:Z  
credit note 收款通知單   *v8Cj(69  
creditor 債權人   -S)
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crossed check 橫線支票   1?E\2t&K  
current account 往來活期賬戶   1V FAfv%}  
current asset 流動資產   {7Dc(gNS  
current liability 流動負債   q^(
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current profit and loss 本期損益   Qy0bp;V/  
debit 借方   ?#J~X\5  
debt 債務   ~uzu*7U  
debtor 債務人   gl2~6"dc  
deed 契據   r[EN`AxDb  
deferred assets 遞延資產   m[ifcDZ(e  
deferred liabilities 遞延負債   c6BaC@2  
delivery 交貨   4&$hBn=!  
delivery expense 送貨費   JOenVepQ,  
delivery order 出貨單   2=["jP!B  
demand draft 即期匯票   J[VQ6 fD%  
demand note 即期票據   N<$uAns
 
demurrage charge 延期費   gbXzD`WQ  
deposit 存款   w`F}3zm  
deposit slip 存款單   ~Z.lvdA_5  
depreciation 折舊   EBK\. [  
direct cost 直接成本   FIC 2)  
direct labour 直接人工   _wZ(%(^I  
director 董事   k3S**&i!CR  
discount 折扣   1G{$ B^ f  
discount on purchase 進貨折扣   >jN)9}3>-#  
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