[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。   ]HyHz9QkL  
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acceptance 承兌   z[qdmx^  
account 賬戶   @1<omsl  
accountant 會計員   dv^e9b|  
accounting 會計   (F,(]71Z +  
accounting system 會計制度   C|4
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accounts payable 應付賬款   tg7C;rJ  
accounts receivable 應收賬款   -_2Dy1  
accumulated profits 累積利益   Nt zq"ces)  
adjusting entry ?#123;整記錄   66~e~F}z  
adjustment ?#123;整   ~>#LOT `  
administration expense 管理費用   gH{:`E k7  
advances 預付   PyC;f8n'(  
advertising expense 廣告費   e(}oq"'z  
agency 代理   :3a&Pb*PL  
agent 代理人   iN<(O7B;  
agreement 契約   e86Aqehle  
allotments 分配數   rWoe ?g  
allowance 津貼   YKP=0 j3,  
amalgamation 合併   =$b-xsmeG  
amortization 攤銷   2q"_^deI5*  
amortized cost 應攤成本   Cq?',QU6j  
annuities 年金   .Lojzx  
applied cost 已分配成本   -l-AToO4  
applied expense 已分配費用   Zk]k1]u*5  
applied manufacturing expense 己分配製造費用   >.J'L5 x$  
apportioned charge 攤派費用   |x d@M-ln  
appreciation 漲價   Az9X#h.vf  
article of association 公司章程   !~K=#"T  
assessment 課稅   CV!;oB&  
assets 資產   /:#j?c  
attorney fee 律師費   _Fy4DVCg  
audit 審計   e
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auditor 審計員   "?i>p z  
average 平均數   0=OD?48<  
average cost 平均成本   L"[IOV9S  
bad debt 壞賬   *-9# /Cp  
balance 餘額   D3%l4.h  
balance sheet 資產負債表   <^#P6  
bank account 銀行賬戶   J3H.%m!V  
bank balance 銀行結存   n&_YYEHx  
bank charge 銀行手續費   6RH/V:YY  
bank deposit 銀行存款   "0|BoG  
bank discount 銀行貼現   g9DG=\*A  
bank draft 銀行匯票   3hc#FmLr2b  
bank loan 銀行借款   5{')GTdX>  
bank overdraft 銀行透支   *Jb_=
j*)  
bankers acceptance 銀行承兌    LsQs:O  
bankruptcy 破產   /"(b.&  
bearer 持票人   M$,Jg5Dc  
beneficiary 受益人   HjV\lcK:v  
bequest 遺產   +->\79<#V(  
bill 票據   %z1{Kus  
bill of exchange 匯票   ewo*7j4*  
bill of lading 提單   "3@KRb4f  
bills discounted 貼現票據   ER{yuw  
bills payable 應付票據   (tJ91SBl  
bills receivable 應收票據   LPq2+:JpS  
board of directors 董事會   PdR >;$1  
bonds 債券   w'd.;  
bonus 紅利   ?Rlgv5P !  
book value 賬面價值   q;p.wEbr4U  
bookkeeper 簿記員   5+`=t07^et  
bookkeeping 簿記   BpH|/7  
branch office general ledger 支店往來賬戶   {U(Bfe^a,  
broker 經紀人   AvZXRN1:'  
brought down 接前   M6\7FP6G  
brought forward 接上頁   5QR}IxQ  
budget 預算    DX|uHbGg  
by-product 副產品   LxB&7  
by-product sales 副產品銷售   b 1cd&e  
capital 股本   Q5g,7ac8L  
capital income 資本收益   -eUV`&[4  
capital outlay 資本支出   ]+
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capital stock 股本   {&uT3*V1  
capital stock certificate 股票   -z
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carried down 移後   1sD~7KPg?  
carried forward 移下頁   L5
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cash 現金   )eECOfmnZ  
cash account 現金賬戶    ?J<T  
cash in bank 存銀行現金   TNx_Rc}  
cash on delivery 交貨收款   @Eo4U]-  
cash on hand 庫存現金   EVG"._I@  
cash payment 現金支付   6?O}Q7G  
cash purchase 現購   INOH{`}Ew  
cash sale 現沽   .U<F6I:<md  
cashier 出?#123;員   D{>\-]\  
cashiers check 本票   $iwIF7,\P  
certificate of deposit 存款單折   O" qR}W  
certificate of indebtedness 借據   )R~a;?T_c0  
certified check 保付支票    ^=k{~  
certified public accountant 會計師   B9}E {)T?  
charges 費用   E&'#=K[  
charge for remittances 匯水手續費   L/)B}8m\  
charter 營業執照   goB;EWz  
chartered accountant 會計師   +Jdm#n?_  
chattles 動產   4x(F&0  
check 支票   7g5@vYS+  
che stub 支票存根   U3/8A:$ y  
closed account 己結清賬戶   lO[E[c G  
closing 結算   b9y)wBC%`  
closing entries 結賬紀錄   J=@x
AVBc  
closing stock 期末存貨   zLL)VFCJW  
closing the book 結賬   <z',]hy  
columnar journal 多欄日記賬  
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combination 聯合   nz[ m3]  
commission 佣金   n6/fan;  
commodity 商品   @O'I)(To  
common stock 普通股   hl**zF  
company 公司   &;s<dDQK  
compensation 賠償   :b5XKv^  
compound interest 複利   l**3%cTb  
consignee 承銷人   '<W<B!HP5Z  
consignment 寄銷   N2T&,&,t  
consignor 寄銷人   D!S8oKW  
consolidated balance sheet 合併資產負債表   7u|%^Ao6  
consolidated profit and loss account 合併損益表   ,aWCiu}  
consolidation 合併   w]}f6VlEl  
construction cost 營建成本  
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construction revenue 營建收入   ~~@y_e[N#l  
contract 合同   K>$qun?5  
control account 統制賬戶   $,@JYLC2  
copyright 版權   7/ t:YBR  
corporation 公司   L$kgK#T  
cost 成本   nn'Af,ko/  
cost accounting 成本會計   ZL,6_L/  
cost of labour 勞工成本   Sj@15 W  
cost of production 生產成本   12-EDg/1  
cost of manufacture 製造成本   3[.3d y7,Z  
cost of sales 銷貨成本   K_Re}\D  
cost price 成本價格   *t]v}ZV*  
credit 貸方   <n\i>A3`,S  
credit note 收款通知單   qW3x{L$c  
creditor 債權人   Mb1wYh  
crossed check 橫線支票   G%$}WA]|  
current account 往來活期賬戶   SwX@I6huM  
current asset 流動資產   :xtT )w  
current liability 流動負債   n>S2}y
 
current profit and loss 本期損益   z>p]/Sa  
debit 借方   AX K95eS  
debt 債務   ?^. Pt  
debtor 債務人   5#2jq<D  
deed 契據   onib x^Fcd  
deferred assets 遞延資產   DL1 +c `d  
deferred liabilities 遞延負債   6#v
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delivery 交貨   o[oqPN3$Y  
delivery expense 送貨費   <S&]$?`{Wi  
delivery order 出貨單   ?aFZOc4   
demand draft 即期匯票   +!><5  
demand note 即期票據   ($'V&x8T  
demurrage charge 延期費   ;Gh>44UM[  
deposit 存款   T0Q 51Q  
deposit slip 存款單   '-.
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depreciation 折舊  
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direct cost 直接成本   
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direct labour 直接人工   ^N{k6
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director 董事   w&5/Zh[~~L  
discount 折扣   7 OWsHlU  
discount on purchase 進貨折扣   x9D/s`!  
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