[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。   [+Un ^gD  
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acceptance 承兌   j ug'g  
account 賬戶    i6 L  
accountant 會計員   2-s7cXs  
accounting 會計   (I
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accounting system 會計制度   +?V0:Kz]  
accounts payable 應付賬款   "
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accounts receivable 應收賬款   5~U:@Tp  
accumulated profits 累積利益   N
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adjusting entry ?#123;整記錄   0'@u!m?  
adjustment ?#123;整   BKZ v9  
administration expense 管理費用   -l JYr/MSL  
advances 預付   PG"@A  
advertising expense 廣告費   D$hQyhz'  
agency 代理   qHJ'1~?q  
agent 代理人   /RqhykgZ  
agreement 契約   $?$9y^\  
allotments 分配數   3agNBF2  
allowance 津貼   .[,6JU%  
amalgamation 合併   1J'pB;.]s  
amortization 攤銷   1|/ '"9v  
amortized cost 應攤成本   !qa
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annuities 年金   qguVaV4Y  
applied cost 已分配成本   oZ-FF'  
applied expense 已分配費用   O#G| ~'.,  
applied manufacturing expense 己分配製造費用   lM+ xU;  
apportioned charge 攤派費用   <soj&f+  
appreciation 漲價   6l[G1KkV  
article of association 公司章程   r{Z[xWIX  
assessment 課稅   IfB/O.;Kz  
assets 資產   I+~bCcgPi  
attorney fee 律師費   9gR.RwR X  
audit 審計   y;:]F|%<  
auditor 審計員   C$K+=jT  
average 平均數   SUc6/'Rdr  
average cost 平均成本   y1u9B;Fd  
bad debt 壞賬   _uJV
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balance 餘額   !&JiNn('  
balance sheet 資產負債表   R
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bank account 銀行賬戶   yLB~P7K  
bank balance 銀行結存   3I\m,Ob  
bank charge 銀行手續費   jE*Ff&]%m  
bank deposit 銀行存款   3G.r-  
bank discount 銀行貼現   f8 #*mQ  
bank draft 銀行匯票   ENyAF%6  
bank loan 銀行借款   'z-D%sCA  
bank overdraft 銀行透支   CpSK(2j  
bankers acceptance 銀行承兌   ig$jKou F  
bankruptcy 破產   C d| W#.6  
bearer 持票人   ZYDWv/u  
beneficiary 受益人   *;P2+cE>H3  
bequest 遺產   wI>h%y-%!  
bill 票據   [9HYO  
bill of exchange 匯票   =%L@WVbM  
bill of lading 提單   z{' 6f@]  
bills discounted 貼現票據   K9*IA@xL  
bills payable 應付票據   |i u2&p >  
bills receivable 應收票據   c"qPTjY  
board of directors 董事會   cyHU\!Z*Zq  
bonds 債券   U$%|0@`~  
bonus 紅利   (M8hy4Ex  
book value 賬面價值   Ysl9f1>%  
bookkeeper 簿記員   C/y(E|zC$  
bookkeeping 簿記   wB2}uk7  
branch office general ledger 支店往來賬戶   7O9n!a J  
broker 經紀人   .v\PilF  
brought down 接前   UFIjW[h  
brought forward 接上頁   .8x@IWJD
 
budget 預算   Tm\OYYyk  
by-product 副產品   =R2l3-HA=  
by-product sales 副產品銷售   N|$5/bV  
capital 股本   ZqFUPHc  
capital income 資本收益   CdNih8uG  
capital outlay 資本支出   ^X^,>Z|  
capital stock 股本   /L$NE$D} "  
capital stock certificate 股票   D$mf5G &  
carried down 移後   VW ~Xbyf  
carried forward 移下頁   X+%u(>>  
cash 現金   XR<G}x  
cash account 現金賬戶   x* J|i4  
cash in bank 存銀行現金   58PKx5`D  
cash on delivery 交貨收款   ^9s"FdB]24  
cash on hand 庫存現金   8lpzSJP4k  
cash payment 現金支付   FTbtAlqh<  
cash purchase 現購   0NrTJ R`  
cash sale 現沽   {>A
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cashier 出?#123;員   ]Cr]Pvab{  
cashiers check 本票   _
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certificate of deposit 存款單折   #.b^E3#+  
certificate of indebtedness 借據   Q84t9b  
certified check 保付支票   Lj
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certified public accountant 會計師  
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charges 費用   9[Y*k^.!  
charge for remittances 匯水手續費   [m %W :Ez  
charter 營業執照   ,;c{9H  
chartered accountant 會計師   _Po#ZGm~  
chattles 動產   RpjSTV8Tkm  
check 支票   %~G0[fG  
che stub 支票存根   '/dTqg*W  
closed account 己結清賬戶   r.9 $y/5  
closing 結算   AsD1-$  
closing entries 結賬紀錄   '8L(f w{k  
closing stock 期末存貨   f x%z|K  
closing the book 結賬   q;IhLBl'  
columnar journal 多欄日記賬   .\)--
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combination 聯合   ,b.kw}k  
commission 佣金   2YaTT& J  
commodity 商品   dy'X<o^?W  
common stock 普通股   v]l&dgoT  
company 公司   >\RDQ%z  
compensation 賠償   H7y&N5.V  
compound interest 複利   1k*n1t):  
consignee 承銷人   anpJAB:1  
consignment 寄銷   {V{0^T-  
consignor 寄銷人   VyRW'  
consolidated balance sheet 合併資產負債表   (R,NV3m?w  
consolidated profit and loss account 合併損益表   }k4`  
consolidation 合併   >t2]Ssi(  
construction cost 營建成本   ?&{S~[;l  
construction revenue 營建收入   u=1B^V,6V  
contract 合同   UUZ6N ZQI  
control account 統制賬戶   zsHG= Ee*  
copyright 版權   >N :|Km\  
corporation 公司   6JUav."`~  
cost 成本   uPM8GIvZX.  
cost accounting 成本會計   {hlT`K  
cost of labour 勞工成本   n$nne6|O  
cost of production 生產成本   FZM ]o  
cost of manufacture 製造成本   07~pf}  
cost of sales 銷貨成本   ^A:!ni@3  
cost price 成本價格   tn(f rccy  
credit 貸方   BDarJY  
credit note 收款通知單   N0 2zPC 8  
creditor 債權人   i=
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crossed check 橫線支票   4W[A XDS  
current account 往來活期賬戶   m$j n5:  
current asset 流動資產   d#X&Fi  
current liability 流動負債   zpBBnlq  
current profit and loss 本期損益  
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debit 借方   cq+nWHqF{J  
debt 債務   oHYD_8'f  
debtor 債務人   azz#@f1  
deed 契據   FKDamHL<  
deferred assets 遞延資產   C5.\;;7^&  
deferred liabilities 遞延負債   p,M3#^ q  
delivery 交貨   b(+w.R(+Ti  
delivery expense 送貨費   
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delivery order 出貨單   XhJP87 A  
demand draft 即期匯票   z226yNlS  
demand note 即期票據   k~'?"'  
demurrage charge 延期費   6Cop#kW#  
deposit 存款   V
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deposit slip 存款單   xfbK eS8  
depreciation 折舊   +ZD [[+
 
direct cost 直接成本   hY4)
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direct labour 直接人工   E.5 *Jr=J  
director 董事   B^Rw?:hN  
discount 折扣   ;]l{D}  
discount on purchase 進貨折扣   uFA|rX  
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