[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。   6ka, FjJ\  
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acceptance 承兌   %
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account 賬戶   @d+NeS  
accountant 會計員   o#D;H[' A  
accounting 會計   /#lqv)s'  
accounting system 會計制度   y.xy
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accounts payable 應付賬款   ,esryFRG  
accounts receivable 應收賬款   am'11a@*  
accumulated profits 累積利益   2ncD,@ij  
adjusting entry ?#123;整記錄   ^Uj\s/  
adjustment ?#123;整   XTibx;yd<  
administration expense 管理費用  
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advances 預付   W<QMUu  
advertising expense 廣告費   o4^|n1vN  
agency 代理   /:+f5\"-b  
agent 代理人   *NC9S,eSP  
agreement 契約   >-%}'iz+  
allotments 分配數   Z8Jrt3l{2  
allowance 津貼   +E7Os |m  
amalgamation 合併   7xhBdi[ dQ  
amortization 攤銷   N4xCZb  
amortized cost 應攤成本   6dNW 2_  
annuities 年金   6XFLWN-)  
applied cost 已分配成本   Fuz'!  
applied expense 已分配費用   pGsk[.  
applied manufacturing expense 己分配製造費用   xk#q
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apportioned charge 攤派費用    v< _wf  
appreciation 漲價   EZY <k#  
article of association 公司章程   t)i{=8rq  
assessment 課稅   a(eKb2CX  
assets 資產   y37c&XYq  
attorney fee 律師費   tQ@%3`  
audit 審計   *3 Vic  
auditor 審計員   \C&[BQ\  
average 平均數   YcmLc)a7  
average cost 平均成本   , S }  
bad debt 壞賬  
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balance 餘額   
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balance sheet 資產負債表   _=\J:r|Y:  
bank account 銀行賬戶   ZHN@&Gg6)  
bank balance 銀行結存   0p31C7!  
bank charge 銀行手續費   MmbS["A  
bank deposit 銀行存款   Xa
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bank discount 銀行貼現   nj(\+l5  
bank draft 銀行匯票   "8-;Dq'+  
bank loan 銀行借款   -Gyj]v5y`c  
bank overdraft 銀行透支   PsMp&~^  
bankers acceptance 銀行承兌   JQ~[$OGH  
bankruptcy 破產   |c)hyw?[Y  
bearer 持票人   hHsN(v  
beneficiary 受益人   #3_t}<fX  
bequest 遺產   XH`W(  
bill 票據   ]Uu:t  
bill of exchange 匯票   v\3 \n3[u  
bill of lading 提單   L|*0 A=6  
bills discounted 貼現票據   F*['1eAmdY  
bills payable 應付票據   F*, e,s  
bills receivable 應收票據   Tp[-,3L  
board of directors 董事會   *De}3-e1b  
bonds 債券   I)AbH<G{  
bonus 紅利   n([9U0!gu  
book value 賬面價值   }HKt{k&$  
bookkeeper 簿記員   itn<c2UyA  
bookkeeping 簿記   5@-[[ $dk  
branch office general ledger 支店往來賬戶   "|^-Yk\U  
broker 經紀人   GD-cP5$  
brought down 接前   %jErLg  
brought forward 接上頁   B'D\l\w  
budget 預算   i!i=6m.q7  
by-product 副產品   Re<@.d  
by-product sales 副產品銷售   c.eUlr_{  
capital 股本   Jmml2?V-c  
capital income 資本收益   ~#];&WE  
capital outlay 資本支出   8:sQB%BB  
capital stock 股本   :?P>))vT%  
capital stock certificate 股票   /_D_W,#P  
carried down 移後   L:_GpZ_  
carried forward 移下頁   ]k#iA9I  
cash 現金   .gclE~h.  
cash account 現金賬戶   A:4?Jd>  
cash in bank 存銀行現金   Ow50M;E  
cash on delivery 交貨收款   ^iqy|zNtn  
cash on hand 庫存現金   BS|$-i5L  
cash payment 現金支付   (&!RX.i  
cash purchase 現購   ;u*I#)7  
cash sale 現沽   <f9a%`d  
cashier 出?#123;員   X-y3CO:&@h  
cashiers check 本票    Jq*Q;}n  
certificate of deposit 存款單折   v83@J~  
certificate of indebtedness 借據   re)7h$f}  
certified check 保付支票   j@s*hZ^J+  
certified public accountant 會計師   '>k1h.i  
charges 費用   ,}:}"cl  
charge for remittances 匯水手續費   }B ?_>0  
charter 營業執照   D%*Ryg  
chartered accountant 會計師   h7kn >q;  
chattles 動產   odTa2$O  
check 支票   }1EtM/Ni{!  
che stub 支票存根   >+9:31 p  
closed account 己結清賬戶   U8a5rF><  
closing 結算   gx.\&W b  
closing entries 結賬紀錄   f7b6!R;z_  
closing stock 期末存貨   6&;h+;h  
closing the book 結賬   \OwCZ!`7i  
columnar journal 多欄日記賬   hplxs#  
combination 聯合   ENy$sS6[D  
commission 佣金   0[f[6mm%m  
commodity 商品   Jb6)U]  
common stock 普通股   ~7wLnB  
company 公司   FA{'Ki`  
compensation 賠償   :7?n)=Tx  
compound interest 複利   +GEdVB  
consignee 承銷人   Zg9VkL6Z6  
consignment 寄銷   Gc_KS'K@$  
consignor 寄銷人   >eWORf>7  
consolidated balance sheet 合併資產負債表   #sE:xIR  
consolidated profit and loss account 合併損益表   c-**~tb(  
consolidation 合併   eExI3"|Q  
construction cost 營建成本   /*(&Dmt>  
construction revenue 營建收入   (QS 0  
contract 合同   6a704l%#hb  
control account 統制賬戶    |$Cfm}  
copyright 版權   u{cb[M  
corporation 公司   8~sC$sIlE  
cost 成本   2O
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cost accounting 成本會計   $ I J^
 
cost of labour 勞工成本   L]q%;u]8!  
cost of production 生產成本   q2U?EP{8~  
cost of manufacture 製造成本   6OR)97  
cost of sales 銷貨成本   PPde!}T$  
cost price 成本價格   <tW/9}@p9  
credit 貸方   |S]T,`7u  
credit note 收款通知單   MaLH2?je^n  
creditor 債權人   X/Ii}X/p  
crossed check 橫線支票   3G'cDemc  
current account 往來活期賬戶   %I;uqf
 
current asset 流動資產   5cb8=W-  
current liability 流動負債   I#'yy7J  
current profit and loss 本期損益   +R_s(2vz  
debit 借方   4KR$sKq$q  
debt 債務   Z&n#*rQ7[  
debtor 債務人   L
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deed 契據   U|b)Bw<P  
deferred assets 遞延資產   &[ ,*  
deferred liabilities 遞延負債   n(.L=VuXn  
delivery 交貨   xyHv7u%*  
delivery expense 送貨費   fNV-_^,R9  
delivery order 出貨單   wScr:o+K>L  
demand draft 即期匯票   cUO$IR)yL  
demand note 即期票據   vGOO"r(xL  
demurrage charge 延期費   owwWm1@  
deposit 存款   ANfy +@  
deposit slip 存款單   eh8lPTK il  
depreciation 折舊   \(}pm#O  
direct cost 直接成本   c<sq0('`  
direct labour 直接人工   $-.*8*9  
director 董事   4ves|pLET  
discount 折扣   Gz4LjMQ &  
discount on purchase 進貨折扣   v3(0Mu0J  
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