[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。   P|rreSv*  
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acceptance 承兌   {Lq
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account 賬戶   a n|bzG  
accountant 會計員   * %w8bB  
accounting 會計   ?;ovh nY)  
accounting system 會計制度   UsnIx54D3  
accounts payable 應付賬款   RFT`r  
accounts receivable 應收賬款   zTW)SX_O  
accumulated profits 累積利益    [f#7~  
adjusting entry ?#123;整記錄   p.x!dt\1kC  
adjustment ?#123;整   x?n13C  
administration expense 管理費用   8w9?n3z=}  
advances 預付   ^-dhz88wV  
advertising expense 廣告費   04@?Jb1*  
agency 代理   cOb,Md  
agent 代理人   6&[rATU+  
agreement 契約   b&I{?'"%8  
allotments 分配數   \KkAU6  
allowance 津貼   RZTC+ylj  
amalgamation 合併   57`9{.HB  
amortization 攤銷   3R`eddenF  
amortized cost 應攤成本   {:ZsUnzm  
annuities 年金   c-=z<:Kf  
applied cost 已分配成本   6+W`:0je  
applied expense 已分配費用   #GIjU1-  
applied manufacturing expense 己分配製造費用   'I5~<"E  
apportioned charge 攤派費用   2_CJV  
appreciation 漲價   uM@ve(8\  
article of association 公司章程   +dJLT}I8M  
assessment 課稅   k_](u91  
assets 資產   ]=jpqxlx  
attorney fee 律師費   Ue!~|:  
audit 審計   2F|0
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auditor 審計員   zz1]6B*eX  
average 平均數    :qrCqFl  
average cost 平均成本   <a)L5<#  
bad debt 壞賬   T}y@ a^#  
balance 餘額   _aK4[*jnqh  
balance sheet 資產負債表   9q>rUoK^  
bank account 銀行賬戶   %617f=(E?!  
bank balance 銀行結存   7(]M`bBH  
bank charge 銀行手續費   C252E  
bank deposit 銀行存款   xOBzT&  
bank discount 銀行貼現   Iv51,0A  
bank draft 銀行匯票   ILMXWw  
bank loan 銀行借款    d>}R3T  
bank overdraft 銀行透支   z-`-0@/A$  
bankers acceptance 銀行承兌   &v.Nj9{zi  
bankruptcy 破產   $pfN0/`(  
bearer 持票人   b";D*\=x  
beneficiary 受益人   kC=h[<'  
bequest 遺產   kqt.?iJw  
bill 票據   y4`uU1=  
bill of exchange 匯票   >SaT?k1E  
bill of lading 提單   A v[|G4n  
bills discounted 貼現票據   +WB';D  
bills payable 應付票據   P= nu&$;  
bills receivable 應收票據   =`KV),\  
board of directors 董事會   prCr"y` M  
bonds 債券   ]}s'`44J9e  
bonus 紅利   W B7gY\Y&M  
book value 賬面價值   'X/(M<c  
bookkeeper 簿記員   >Z!H9]f(  
bookkeeping 簿記   N!YjMx)P  
branch office general ledger 支店往來賬戶   N9X`81)t  
broker 經紀人   2y@y<38  
brought down 接前   9t o2V  
brought forward 接上頁   O+*<^*YyD  
budget 預算   *?s"~XVs  
by-product 副產品   ^>t qg^  
by-product sales 副產品銷售   RZ GD5`n  
capital 股本   #xe-Yw1!  
capital income 資本收益   &N\4/'wV  
capital outlay 資本支出   `c
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capital stock 股本   .|x"'3#  
capital stock certificate 股票   OYayTKxN  
carried down 移後   k!= jO#)Rd  
carried forward 移下頁   Q|i
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cash 現金   .jvRUD8A7  
cash account 現金賬戶   3v@Y"I3;  
cash in bank 存銀行現金   j  hrpS  
cash on delivery 交貨收款   x&YcF78  
cash on hand 庫存現金   D<UX^hU   
cash payment 現金支付   1-:{&!  
cash purchase 現購   &#DKB#.2  
cash sale 現沽   E;)7#3gY1  
cashier 出?#123;員   M?m)<vMr*  
cashiers check 本票   Hsvu&>[`S  
certificate of deposit 存款單折   (5R_q.Wu  
certificate of indebtedness 借據   7@l.ZECJ1  
certified check 保付支票   \*.u(8~2o  
certified public accountant 會計師   NkL>ru!b9  
charges 費用   rIo)'L$
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charge for remittances 匯水手續費   a+#Aitd  
charter 營業執照   L"ob))GF  
chartered accountant 會計師   _{f7e^;  
chattles 動產   ?TEdGe\*  
check 支票   CZ.XEMN\  
che stub 支票存根   R@Bnrk  
closed account 己結清賬戶   SRBQ"X[M2  
closing 結算   Sz3Tp5b  
closing entries 結賬紀錄   z3Ro*yJU  
closing stock 期末存貨   #Y;tobB  
closing the book 結賬   @l^BW*BCo  
columnar journal 多欄日記賬   tG}cmK~%  
combination 聯合  

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commission 佣金   pG0Ca](  
commodity 商品   %X>P+6<=  
common stock 普通股   [7*$Sd  
company 公司   sV5S>*A[  
compensation 賠償   +!9&zYu!  
compound interest 複利   H<wrusRg  
consignee 承銷人   Md(h-wYr  
consignment 寄銷   <|R`N)AV;  
consignor 寄銷人   A< |]>[ax  
consolidated balance sheet 合併資產負債表   6p1)wf.J  
consolidated profit and loss account 合併損益表   |\iJ6m;a  
consolidation 合併   .GH#`j  
construction cost 營建成本   ( V^C7ix:  
construction revenue 營建收入   \qB
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contract 合同   Mw9;O6  
control account 統制賬戶   $(JB"
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copyright 版權   oNK-^N?-T  
corporation 公司   +(qs{07A$  
cost 成本   ,8/Con|o  
cost accounting 成本會計   ]v6s](CE  
cost of labour 勞工成本   " ? t@
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cost of production 生產成本   P@pJ^5Jf  
cost of manufacture 製造成本   .X)TRD#MW  
cost of sales 銷貨成本   B9(e"cMm  
cost price 成本價格   #V:28[  
credit 貸方   wjnQK  
credit note 收款通知單   "- XJZ;5  
creditor 債權人   H% "R _[+  
crossed check 橫線支票   U9:w^t[Pp  
current account 往來活期賬戶   @/yJTMcf  
current asset 流動資產   4kqgZtg.  
current liability 流動負債   D^jyG6Ch  
current profit and loss 本期損益   |E=8  
debit 借方   x;L.j7lzA;  
debt 債務   -D-]tL6w  
debtor 債務人   4~ YPLu  
deed 契據   u iEAi  
deferred assets 遞延資產   '<eeCe-  
deferred liabilities 遞延負債   c[RkiV3  
delivery 交貨   g Xi& S  
delivery expense 送貨費   NP_b~e6O=  
delivery order 出貨單   C.rLog#  
demand draft 即期匯票   ~!A*@aC  
demand note 即期票據   J0
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demurrage charge 延期費   Fy'/8Yv#L  
deposit 存款   ="=Aac#n`  
deposit slip 存款單   }'
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depreciation 折舊   ZlxJY%oeu  
direct cost 直接成本   eTrIN,4  
direct labour 直接人工   T~"T%r  
director 董事   1deNrmp%  
discount 折扣   V(A p|I:G  
discount on purchase 進貨折扣   Q $5U5hb
 
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