[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。   F7O(Cy"1  
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acceptance 承兌   e-"nB]n^/  
account 賬戶   <U!`J[n%  
accountant 會計員   Is{KN!Hw  
accounting 會計   W8KDX_vGJ  
accounting system 會計制度   )C(?bR  
accounts payable 應付賬款   ~;#Y9>7\\'  
accounts receivable 應收賬款   6 1F(
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accumulated profits 累積利益   !3*(N8_|#  
adjusting entry ?#123;整記錄   tavpq.0O  
adjustment ?#123;整   'gTbA?+@5  
administration expense 管理費用   :[hgxJu+  
advances 預付   y&?
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advertising expense 廣告費   '<ZlGFt'n  
agency 代理   9.a3&*tV[  
agent 代理人   K0}pi+=  
agreement 契約   gT#&"aP5S  
allotments 分配數   :uK?4  
allowance 津貼   =A!@6Nw  
amalgamation 合併   Q=/</|  
amortization 攤銷   zhpt %7So  
amortized cost 應攤成本   ](wvu(y\E  
annuities 年金   C i
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applied cost 已分配成本   YQ6f}O  
applied expense 已分配費用   PGLplXb#[S  
applied manufacturing expense 己分配製造費用   |Y[wzDYV  
apportioned charge 攤派費用   LRb{hUt=  
appreciation 漲價   /M3Y~l$  
article of association 公司章程   "6us#T  
assessment 課稅   I~Zh@d%  
assets 資產   .7.b:Dn0  
attorney fee 律師費   &' Ne!o8  
audit 審計   
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auditor 審計員   vfE6Ggz  
average 平均數   c%'RR?Tl  
average cost 平均成本   :QB<?HaS'  
bad debt 壞賬   s1h/}  
balance 餘額   =W BTm  
balance sheet 資產負債表   d[V;&U  
bank account 銀行賬戶   C86J IC"  
bank balance 銀行結存   Z ^IPZF  
bank charge 銀行手續費   @++.F
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bank deposit 銀行存款   E~gyy]8&  
bank discount 銀行貼現   obNqsyc77R  
bank draft 銀行匯票   f'VX Y-  
bank loan 銀行借款   l33Pm/V2?  
bank overdraft 銀行透支   [`rba'  
bankers acceptance 銀行承兌   -U/c\-~fU  
bankruptcy 破產   fH>NJK;  
bearer 持票人   %Cv D-![0  
beneficiary 受益人   D~$r\]av  
bequest 遺產   C@L$~iG  
bill 票據   t`,`6
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bill of exchange 匯票   Ko&>C_N  
bill of lading 提單   twlk-2yT!  
bills discounted 貼現票據    s8rE$  
bills payable 應付票據   #~l(]h@ )  
bills receivable 應收票據   T2!6(, s9  
board of directors 董事會   TG+VEL |T  
bonds 債券  
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bonus 紅利   B9H@ e#[  
book value 賬面價值   bj"J'  
bookkeeper 簿記員  
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bookkeeping 簿記   Wu_kx2h  
branch office general ledger 支店往來賬戶   L"j tf78  
broker 經紀人   !qN||mCH  
brought down 接前   By9*1H2R  
brought forward 接上頁   e^[H[d.WMC  
budget 預算   $+3}po\  
by-product 副產品   A3S<..g2  
by-product sales 副產品銷售   YGPy @-,E  
capital 股本   L>a  
capital income 資本收益   AbYqf%~7`l  
capital outlay 資本支出   i2&ed_h<?  
capital stock 股本   nC}6B).el  
capital stock certificate 股票   pD01,5/  
carried down 移後   +[tE^`-F  
carried forward 移下頁   [
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cash 現金   (3#Cl 1]f  
cash account 現金賬戶   mHBnC&-/  
cash in bank 存銀行現金   f1_<G  
cash on delivery 交貨收款   tP2qK_\e=  
cash on hand 庫存現金   ],J
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cash payment 現金支付   $[/&74#0HX  
cash purchase 現購   m$W <  
cash sale 現沽   .%Ta]!0  
cashier 出?#123;員   6^"=dn6
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cashiers check 本票   /Ya_>+oo  
certificate of deposit 存款單折   y?a Acn$  
certificate of indebtedness 借據   F>-B3x  
certified check 保付支票   eL\;Nf+Zp  
certified public accountant 會計師   yLdVd P  
charges 費用   JA'h4AXk  
charge for remittances 匯水手續費   sPMa]F(  
charter 營業執照   7~GB;1n  
chartered accountant 會計師   @g$Gti  
chattles 動產   <p\6AnkMr  
check 支票   IS#FiH  
che stub 支票存根   {jho&Ai  
closed account 己結清賬戶   n1&% e6XhO  
closing 結算   G1"zElug  
closing entries 結賬紀錄   X(\
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closing stock 期末存貨   k25WucQ  
closing the book 結賬   !2'jrJG
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columnar journal 多欄日記賬   l#H#+*F  
combination 聯合   \CXQo4P  
commission 佣金   $;/}?QY(  
commodity 商品   bVL9vNK  
common stock 普通股   {FIXc^m'  
company 公司   k?z98 >4  
compensation 賠償   2cqI[t@0  
compound interest 複利   l*kPOyB  
consignee 承銷人   V {pj~D.E  
consignment 寄銷   DiEluA&w9  
consignor 寄銷人   Jnna$6G)B  
consolidated balance sheet 合併資產負債表   2;^y4ssg  
consolidated profit and loss account 合併損益表   ]"1`+q6i  
consolidation 合併   j^;I3_P  
construction cost 營建成本   1Lg-.-V  
construction revenue 營建收入   B,K>rCZ/  
contract 合同   Fx $Q;H!.  
control account 統制賬戶   )YX 'N<[  
copyright 版權   >9q&PEc  
corporation 公司   ;I
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cost 成本   }p!HT6 tZ  
cost accounting 成本會計   )~+e`q  
cost of labour 勞工成本   PB/IFsJ  
cost of production 生產成本   9 P~\Mpk  
cost of manufacture 製造成本   Tjl:|F8  
cost of sales 銷貨成本   VGceD$<  
cost price 成本價格   eOXHQjuj  
credit 貸方   <YOLxR  
credit note 收款通知單   GW$.lo1|)  
creditor 債權人   EvWzq%z l  
crossed check 橫線支票   awOd_![c'  
current account 往來活期賬戶   P#_sg0oJF  
current asset 流動資產   i%g#+Gw  
current liability 流動負債   't_[dSO  
current profit and loss 本期損益   +> WM[o^I  
debit 借方   E/09hD Q  
debt 債務   )@L'wW  
debtor 債務人   3q'&j,,
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deed 契據   >j'ZPwj^  
deferred assets 遞延資產   ooV3gj4  
deferred liabilities 遞延負債   qOUqs'7/]  
delivery 交貨   baP^<w^  
delivery expense 送貨費   CWNx4)ZGw  
delivery order 出貨單   W3;#fa:[L  
demand draft 即期匯票   ^~$)F_`"
 
demand note 即期票據   2con[!U  
demurrage charge 延期費   q
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deposit 存款   `8I&7c  
deposit slip 存款單   g=2Rqi5  
depreciation 折舊   n#:N;T;\a  
direct cost 直接成本   sL@

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direct labour 直接人工   :{ur{m5bX  
director 董事   TzntO9P+  
discount 折扣   Cf
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discount on purchase 進貨折扣   i-'9AYyw  
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