[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。   P@f#DX )  
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acceptance 承兌   DVVyWn[  
account 賬戶   U1HG{u,"y  
accountant 會計員   }Z{FPW.QK  
accounting 會計   8\^A;5  
accounting system 會計制度   O@4J=P=w  
accounts payable 應付賬款   -cijLlz%+  
accounts receivable 應收賬款   reNf?7G+m  
accumulated profits 累積利益   V[uSo$k+>  
adjusting entry ?#123;整記錄   k}p8"'O  
adjustment ?#123;整   IxS%V31  
administration expense 管理費用   yCA8/)>Gm  
advances 預付   q2s
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advertising expense 廣告費   " .%d{z}vz  
agency 代理   1.+6x4%rV  
agent 代理人   X
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agreement 契約   d$n31F  
allotments 分配數   V.z8 ]iG  
allowance 津貼   Mn/@?K?y  
amalgamation 合併   O$}.b=N9  
amortization 攤銷   $XTtDUP@  
amortized cost 應攤成本   ~!!\#IX  
annuities 年金   T Yb$+uY  
applied cost 已分配成本   amdgb,vh  
applied expense 已分配費用   ~bCA8
  
applied manufacturing expense 己分配製造費用   Eh ";irE  
apportioned charge 攤派費用   BV`\6SM~  
appreciation 漲價   PCHspe9!y  
article of association 公司章程   jeJgDAUv  
assessment 課稅   DJ@n$G`^^  
assets 資產   )-emSV0zE  
attorney fee 律師費   YcX\t6VK  
audit 審計   9$Z0mzk  
auditor 審計員   Qj;{Z*l%+  
average 平均數   ,aLwOmO  
average cost 平均成本   ^a_a%ws
 
bad debt 壞賬   [5& nH@og  
balance 餘額   i/
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balance sheet 資產負債表   &=BzsBh  
bank account 銀行賬戶   WA"~6U*  
bank balance 銀行結存   XWnP(C9?  
bank charge 銀行手續費   xsn=Ji2 F  
bank deposit 銀行存款   iGu%_ -S  
bank discount 銀行貼現   n\l?+)S *  
bank draft 銀行匯票   /De~K+w7o  
bank loan 銀行借款   `vgaX,F*  
bank overdraft 銀行透支   UJSIbb5  
bankers acceptance 銀行承兌   |Z<\kx  
bankruptcy 破產   #$-E5R;x  
bearer 持票人   |DJ8 "T]E  
beneficiary 受益人   h7!O K  
bequest 遺產   m]!hP ^^  
bill 票據   *H/3xPh,*  
bill of exchange 匯票   twq~.:<o  
bill of lading 提單   ;6Yg}L  
bills discounted 貼現票據   xF8n=Lc  
bills payable 應付票據   H{vKk  
bills receivable 應收票據   $VvgzjrH  
board of directors 董事會   o~IAZU39  
bonds 債券   8ROKfPj;z  
bonus 紅利   Ze eV-  
book value 賬面價值   .{h"0<x  
bookkeeper 簿記員   <[cpaZT,  
bookkeeping 簿記   GQn:lu3j:  
branch office general ledger 支店往來賬戶   PY.K_(D  
broker 經紀人   pWGR#x'  
brought down 接前   Z|uvrFa  
brought forward 接上頁   0bDc 4m  
budget 預算   "mW'tm1+  
by-product 副產品   p35=CX`T.  
by-product sales 副產品銷售   w3(|A> s3  
capital 股本   Oh*~+/u}q  
capital income 資本收益   _TOWqV^  
capital outlay 資本支出   *y?HaU  
capital stock 股本   heCM+=#~  
capital stock certificate 股票   OL
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carried down 移後   @@Ybg6.+*  
carried forward 移下頁   9kH~=`:?  
cash 現金   Yt]`>C[|D  
cash account 現金賬戶   d#
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cash in bank 存銀行現金   q`'f /CS  
cash on delivery 交貨收款   sv%X8   
cash on hand 庫存現金   'F/oR/4,  
cash payment 現金支付   ~R w1
 
cash purchase 現購   Nh.+woFq4  
cash sale 現沽   PN l/}'  
cashier 出?#123;員   WMf / S"=  
cashiers check 本票   9j>2C  
certificate of deposit 存款單折   5-|!mSd  
certificate of indebtedness 借據   (XO=W+
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certified check 保付支票   SKL4U5D{  
certified public accountant 會計師   8(%F{&<;  
charges 費用   T(D6'm:X  
charge for remittances 匯水手續費   .[O{,
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charter 營業執照   G&g;ROgY  
chartered accountant 會計師   wf\ "&xwh?  
chattles 動產   Svn7.Ivep  
check 支票   L/tpT?$fi  
che stub 支票存根   XIl<rN@-  
closed account 己結清賬戶   $vegU]-R  
closing 結算   o8g7wM]M  
closing entries 結賬紀錄   `q*[fd1u.  
closing stock 期末存貨   k<< x}=  
closing the book 結賬   xaMDec V  
columnar journal 多欄日記賬   hu}$\  
combination 聯合   3x+lf4"  
commission 佣金   ,<Q  
commodity 商品   odhS0+d^  
common stock 普通股   ]].~/kC^3k  
company 公司   90Ki.K0  
compensation 賠償   H -Mb:4  
compound interest 複利   ="voJgvw  
consignee 承銷人   Z=a%)Ki?Ag  
consignment 寄銷   oe*1jR_J`[  
consignor 寄銷人   #DUfEZ  
consolidated balance sheet 合併資產負債表   ^1S{::  
consolidated profit and loss account 合併損益表   [I *_0  
consolidation 合併   WywS1viD  
construction cost 營建成本   9eMle?pF   
construction revenue 營建收入   DhyR
 
contract 合同   n~I-mR)"  
control account 統制賬戶   fN&\8SPE  
copyright 版權   E!9WZY  
corporation 公司   Z yGoOk  
cost 成本   ^9
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cost accounting 成本會計   .4+Rac  
cost of labour 勞工成本   F
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cost of production 生產成本    k[r^@|  
cost of manufacture 製造成本   >(Y CZ  
cost of sales 銷貨成本   FiUQ2w4  
cost price 成本價格   -5<[oBL;  
credit 貸方   6.D|\;9{c  
credit note 收款通知單   E_ns4k#uG  
creditor 債權人   W+ S~__K  
crossed check 橫線支票   G4cgY|71  
current account 往來活期賬戶   i>Q!5  
current asset 流動資產   8o~ NJ 6  
current liability 流動負債   [YOH'i&X  
current profit and loss 本期損益   #Z%" ?RJ  
debit 借方   F)^0R%{C  
debt 債務   E-z5mX.2  
debtor 債務人   =:]ps<Qx  
deed 契據   r<vMp'u  
deferred assets 遞延資產   7f>=-sv  
deferred liabilities 遞延負債   z?o8h N\  
delivery 交貨   E4X6f  
delivery expense 送貨費   "-Q+!byh  
delivery order 出貨單   AF'<  
demand draft 即期匯票   ~:DL{ZeEb  
demand note 即期票據   xuioU  
demurrage charge 延期費   P<PZ4hNx  
deposit 存款   f^F;`;z  
deposit slip 存款單   PgkU~68`  
depreciation 折舊   o2!738  
direct cost 直接成本   N"70P/  
direct labour 直接人工   =~1EpZ  
director 董事   I

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discount 折扣   G2`z?);1b  
discount on purchase 進貨折扣   ,2M}qs"P7G  
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