[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。   [XH,~JZJj  
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acceptance 承兌   }{kn/m/  
account 賬戶   FS!9 j8  
accountant 會計員   6pt|Crvu
 
accounting 會計   J1w3g,  
accounting system 會計制度   K7C!ZXw~  
accounts payable 應付賬款   {NcJL< ;tS  
accounts receivable 應收賬款   CEBu[TT/9  
accumulated profits 累積利益   l8:!{I?s=  
adjusting entry ?#123;整記錄   _yF@k~ h  
adjustment ?#123;整   /sn }Q-Zy2  
administration expense 管理費用   ^6Zx-Mf\  
advances 預付   DC8\v+K  
advertising expense 廣告費   hsJ^Au=})w  
agency 代理   HR?bnkv|id  
agent 代理人   f,|;eF-Z  
agreement 契約   1]Cbi7  
allotments 分配數   t,'J%)j  
allowance 津貼   X"mPRnE330  
amalgamation 合併   JG&E"j#q  
amortization 攤銷   I Wm@pfC+g  
amortized cost 應攤成本   & P %#  
annuities 年金   }D`ZWTjDay  
applied cost 已分配成本    DZ4gp  
applied expense 已分配費用   >o%X;U 3  
applied manufacturing expense 己分配製造費用   )2q r^)  
apportioned charge 攤派費用   \){_\{&  
appreciation 漲價   dcTZL$  
article of association 公司章程   i
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assessment 課稅   _/
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assets 資產   G$)tp^%]  
attorney fee 律師費   r _FI5f  
audit 審計   o( mA(h  
auditor 審計員   IwS<p-  
average 平均數   vl6|i)D  
average cost 平均成本   c<~DYe;;  
bad debt 壞賬   J_j4Zb% K  
balance 餘額   m:Rm(ga9  
balance sheet 資產負債表   kGC*\?<LmR  
bank account 銀行賬戶   m5a'Vs  
bank balance 銀行結存   L>&{<M_  
bank charge 銀行手續費   ("{vbs$;  
bank deposit 銀行存款   c6=XJvz  
bank discount 銀行貼現   v-^<,|vm2f  
bank draft 銀行匯票   VKw.g@BY  
bank loan 銀行借款   HRQfT>"/  
bank overdraft 銀行透支   0v6Z4Ahpo  
bankers acceptance 銀行承兌   f}KV4'n  
bankruptcy 破產   '66nqJb*  
bearer 持票人   Yt{Z+.;9OI  
beneficiary 受益人   ~|"uuA1/#O  
bequest 遺產   nv7)X2jja  
bill 票據   k]P'D .  
bill of exchange 匯票   44t;#6p@%>  
bill of lading 提單   &j/,8 Z*  
bills discounted 貼現票據   <0m^b#hdG  
bills payable 應付票據   6 {F#_.  
bills receivable 應收票據   bD3dT>(+  
board of directors 董事會   44w "U%+  
bonds 債券   U#sv.r/L}3  
bonus 紅利   a+CJJ3 T-  
book value 賬面價值   :;hm^m]Y  
bookkeeper 簿記員   t$p%UyVE  
bookkeeping 簿記   QNv5CQ&  
branch office general ledger 支店往來賬戶   AAuwE&Gg  
broker 經紀人   n{qVF#N_  
brought down 接前   0,):;OI  
brought forward 接上頁   tNOOaj9mw  
budget 預算   l}T@Cgt  
by-product 副產品   cG3tn&AXi  
by-product sales 副產品銷售   D8xE"6T>  
capital 股本   3h%Nd&_9  
capital income 資本收益   kmlO}0  
capital outlay 資本支出   &oJ [ *pQ  
capital stock 股本   NXz/1ut%  
capital stock certificate 股票   
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carried down 移後   R%t|R79I  
carried forward 移下頁   J-azBi  
cash 現金   - K"L6m|  
cash account 現金賬戶   @Jlsx0i}}  
cash in bank 存銀行現金   QW_v\GHx  
cash on delivery 交貨收款   (9'q/qgTO  
cash on hand 庫存現金   +# !?+ 'A  
cash payment 現金支付   cg_tJ^v rY  
cash purchase 現購   m(5LXHJnv  
cash sale 現沽   %m/5! "  
cashier 出?#123;員   -]YsiE?r  
cashiers check 本票   a W;)-0+  
certificate of deposit 存款單折   h+cOOm-)  
certificate of indebtedness 借據   )(1tDQ`L>  
certified check 保付支票   "]=XB0)  
certified public accountant 會計師   qC=ZH#  
charges 費用   Z^J)]UL/  
charge for remittances 匯水手續費   rJtk4hOF  
charter 營業執照   31 M'71s  
chartered accountant 會計師   yFDt%&*n^  
chattles 動產   P8w56  
check 支票   jd"YaZOQ  
che stub 支票存根   ]/%CTD(O  
closed account 己結清賬戶   %+#l{\z  
closing 結算   N ;n55N  
closing entries 結賬紀錄   .Rb1 %1bdc  
closing stock 期末存貨   @00&J~D  
closing the book 結賬   _0\wyjjU  
columnar journal 多欄日記賬   qjf4G[]!  
combination 聯合   =NPo<^Lae  
commission 佣金   o?3C-A|  
commodity 商品   B <H D
 
common stock 普通股   Y8fel2;  
company 公司   UD5
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compensation 賠償   U9%^gC  
compound interest 複利   1pN8,[hyR7  
consignee 承銷人    ZLf(m35  
consignment 寄銷   X&@>M}  
consignor 寄銷人   Tv% Z|%*  
consolidated balance sheet 合併資產負債表   Np.<&`p!  
consolidated profit and loss account 合併損益表   Z^KWYe'w  
consolidation 合併   fq)
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construction cost 營建成本   ,ob)6P^rw  
construction revenue 營建收入   Qi9M4Yv  
contract 合同   C [8='i26  
control account 統制賬戶   S6_dmTV*  
copyright 版權    %Rm
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corporation 公司   :&RpB^]  
cost 成本   :/fT8KCwo  
cost accounting 成本會計   fnFIw=d  
cost of labour 勞工成本   2e({%P@2?  
cost of production 生產成本  
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cost of manufacture 製造成本   Rp}Sm,w(  
cost of sales 銷貨成本   nQfSQM g  
cost price 成本價格   =RlAOgJ  
credit 貸方   lXnv(3j3*s  
credit note 收款通知單   {Z~ze`N/  
creditor 債權人   rC,ZRFF  
crossed check 橫線支票   =}F$r5]  
current account 往來活期賬戶   RTL@WI  
current asset 流動資產   /BM{tH  
current liability 流動負債   C }:_&^DQ  
current profit and loss 本期損益   9; aOUs:<  
debit 借方   TLz>|gr  
debt 債務   C33RXt$X  
debtor 債務人   sHSg _/|  
deed 契據   I5rAL\y-G  
deferred assets 遞延資產   Y}r UVn  
deferred liabilities 遞延負債   irGgo-x  
delivery 交貨   0j' Xi_uM  
delivery expense 送貨費    '^,|8A2  
delivery order 出貨單   &Z7NF|  
demand draft 即期匯票   "?"+1S  
demand note 即期票據   L@G~9{U>  
demurrage charge 延期費   A_5M
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deposit 存款   9t&m\J >8;  
deposit slip 存款單   % +M,FgW  
depreciation 折舊   <bh!wf6;  
direct cost 直接成本   j$z!kd+%  
direct labour 直接人工   >WY\P4)k  
director 董事   h)X"<a++N  
discount 折扣   4ZT0~37(  
discount on purchase 進貨折扣   oUN;u*  
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