[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。   9EF~l9`'U  
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acceptance 承兌   VTe.M[:  
account 賬戶   #A <1aQ  
accountant 會計員   I6OSC&A`  
accounting 會計   9]_GNk-D  
accounting system 會計制度   oJaAM|7uv  
accounts payable 應付賬款   p4/$EPt)lY  
accounts receivable 應收賬款   nx4P^PC  
accumulated profits 累積利益   WBppKj_M  
adjusting entry ?#123;整記錄   H)J S0 G0  
adjustment ?#123;整   L{ ^4DznI  
administration expense 管理費用   xDrV5bg
 
advances 預付   5A_4\YpDR  
advertising expense 廣告費   lQt% Qx  
agency 代理   @sf90&f  
agent 代理人   )}X5u%woV  
agreement 契約   6`puTL?  
allotments 分配數   f?0s &Xo  
allowance 津貼   j.c8}r&  
amalgamation 合併   ~oi_r8K  
amortization 攤銷   ^Qh-(u`  
amortized cost 應攤成本   8l 
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annuities 年金   Ge}$rLu]0  
applied cost 已分配成本   shi Hy*(v  
applied expense 已分配費用   0P 5BArJ?  
applied manufacturing expense 己分配製造費用   A_r<QYq0|  
apportioned charge 攤派費用   0
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appreciation 漲價   P79R~m`  
article of association 公司章程   |6B6?'  
assessment 課稅   Xm[Czd]%  
assets 資產   -l.pA(O  
attorney fee 律師費   r<FQX3  
audit 審計   [n:PNB  
auditor 審計員   6 /y*2z;  
average 平均數   $j`<SxJ>  
average cost 平均成本   )W9_qmYd"  
bad debt 壞賬   Tt6{WDscZ  
balance 餘額   1~qm+n ET\  
balance sheet 資產負債表   {,V$ *  
bank account 銀行賬戶   u:4["ViC  
bank balance 銀行結存   DPPS?~Pq  
bank charge 銀行手續費   U1^l+G^,~  
bank deposit 銀行存款   2YIF=YWO},  
bank discount 銀行貼現   0(TvQ{  
bank draft 銀行匯票   Iu6W=A  
bank loan 銀行借款   L[]^{ O
 
bank overdraft 銀行透支   $HRed|*.C  
bankers acceptance 銀行承兌   W'G{K\(/  
bankruptcy 破產   rsSue_Q  
bearer 持票人   U(3(ZqP  
beneficiary 受益人   ?Y!^I2Y6  
bequest 遺產   k|ip?O  
bill 票據   "8t\MKt(  
bill of exchange 匯票   aiR5/ ZD  
bill of lading 提單   4I.1D2 1jA  
bills discounted 貼現票據   *SGlqR['\e  
bills payable 應付票據   k.>6nho`TV  
bills receivable 應收票據   e-!?[Ujv*%  
board of directors 董事會   <[8@5?&&  
bonds 債券   5byeWH0n3  
bonus 紅利   ,Qo}J@e (  
book value 賬面價值   E(/ sXji!  
bookkeeper 簿記員   o>K &D$J;O  
bookkeeping 簿記   #L1>dHhat  
branch office general ledger 支店往來賬戶   .WO/=#O  
broker 經紀人   p)z-W(  
brought down 接前   qp1\I$Y  
brought forward 接上頁   E.#6;HHzN  
budget 預算   ^teaJy%  
by-product 副產品   Gx;xj0-"  
by-product sales 副產品銷售   d"!yD/RD  
capital 股本   ^cb)f_ 90  
capital income 資本收益   u !.DnKu  
capital outlay 資本支出   ~1d!hq?/q  
capital stock 股本   Q%M_   
capital stock certificate 股票   i?W]*V~ply  
carried down 移後   RK;;b~  
carried forward 移下頁   #jgqkMOd,j  
cash 現金   E4i@|jE~)  
cash account 現金賬戶   aYBTrOdz  
cash in bank 存銀行現金   skK*OO2-  
cash on delivery 交貨收款   Ik-oI=>.  
cash on hand 庫存現金   6ZTaQPtm  
cash payment 現金支付   ,$PFI(Whk  
cash purchase 現購   U%n,XOJ  
cash sale 現沽   cLHF9B5  
cashier 出?#123;員  
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cashiers check 本票   +0U #.|?  
certificate of deposit 存款單折   Wv NI=>  
certificate of indebtedness 借據   ,P!D-MN$V  
certified check 保付支票   A~XOK;sB  
certified public accountant 會計師   qdO[d|d  
charges 費用   ,y%ziay  
charge for remittances 匯水手續費   !4pr{S  
charter 營業執照   G#'Q~N  
chartered accountant 會計師   ?Oqzd$
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chattles 動產   0 S2v"(_T  
check 支票   }!=gP.Zu^  
che stub 支票存根   j;G[%gi6{  
closed account 己結清賬戶   Q;Q%SI`yT  
closing 結算   tw-fAMwU  
closing entries 結賬紀錄   )ib7K1GJ  
closing stock 期末存貨   u8^Y,LN  
closing the book 結賬   HIsB |  
columnar journal 多欄日記賬   6SV7\,2M  
combination 聯合   PaxK^*  
commission 佣金   F G3Sk!O6  
commodity 商品   x'zihDOI  
common stock 普通股   U @) k3^
 
company 公司   l:q8Pg)  
compensation 賠償   V0s, f.a  
compound interest 複利   8H7O/n  
consignee 承銷人   k06xz#pL  
consignment 寄銷   ?Q;kZmQl  
consignor 寄銷人   B(8mH  
consolidated balance sheet 合併資產負債表   8.[&wyU  
consolidated profit and loss account 合併損益表   yAAG2c4(  
consolidation 合併   M5F(<,n;  
construction cost 營建成本   eQ$e*|}"m  
construction revenue 營建收入   J"5jy$30'$  
contract 合同    0~qf-x  
control account 統制賬戶   z;[gEA+I  
copyright 版權   :Jjw"}SfK#  
corporation 公司   G5Je{N8W  
cost 成本   (1rJFl!  
cost accounting 成本會計   5GaoJ v  
cost of labour 勞工成本   {=s:P|ah  
cost of production 生產成本   8W;xi:CC  
cost of manufacture 製造成本   E2kW=6VO>|  
cost of sales 銷貨成本   phr2X*Z/)Y  
cost price 成本價格   0r0c|*[+4z  
credit 貸方   hHCzj*5  
credit note 收款通知單   8^8>qSD1  
creditor 債權人   *}>Bkq9h  
crossed check 橫線支票   ;]{{)dst  
current account 往來活期賬戶   r|*:9|y{"/  
current asset 流動資產   kJI3`gS+  
current liability 流動負債   #FEa 5  
current profit and loss 本期損益   Ze#Jhn@  
debit 借方   ,.[.SU#V  
debt 債務   0{-`Th+h  
debtor 債務人   ]{(l;k9=e  
deed 契據   -xw 98  
deferred assets 遞延資產   `'*F1F  
deferred liabilities 遞延負債   D!X>O}
  
delivery 交貨   D*CIE\ +  
delivery expense 送貨費   =x=1uXQv5  
delivery order 出貨單   XpR.rq$]  
demand draft 即期匯票   
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demand note 即期票據   xy$vYDAFw  
demurrage charge 延期費   4g>1Gqv6  
deposit 存款   XIqv{w  
deposit slip 存款單   tvTWZ`
  
depreciation 折舊   wTHK=n\i  
direct cost 直接成本   ^CfM|L8>  
direct labour 直接人工   $< A8gTJ  
director 董事   xR*5q1j  
discount 折扣   KLG6QBkj  
discount on purchase 進貨折扣   6 M*b6  
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