[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。   jmJeu@(  
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acceptance 承兌   Ca}V5O  
account 賬戶   7m.>2U  
accountant 會計員   L(q~
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accounting 會計   [;pL15-}4  
accounting system 會計制度   %
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accounts payable 應付賬款   Xk9 8%gv  
accounts receivable 應收賬款   ZkqZO#nq C  
accumulated profits 累積利益   a^7HI,  
adjusting entry ?#123;整記錄   h#}'
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adjustment ?#123;整   `&jG8l
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administration expense 管理費用   ]T;  
advances 預付   PlRcrT"#w  
advertising expense 廣告費   R*l3 zn>  
agency 代理   X!|K 4Z!k  
agent 代理人   f/vsf&^O  
agreement 契約   )
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allotments 分配數   .OZ\s%h;  
allowance 津貼   xs^wRE_  
amalgamation 合併   |lMc6C  
amortization 攤銷   Sv\399(  
amortized cost 應攤成本  
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annuities 年金   OV/ &'rC  
applied cost 已分配成本   >^GAfvW  
applied expense 已分配費用   a49t/  
applied manufacturing expense 己分配製造費用   U gTgva>?  
apportioned charge 攤派費用   i}/Het+(  
appreciation 漲價   T-y5U},  
article of association 公司章程   _BI[F m  
assessment 課稅   .\7AJB
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assets 資產   jGEmf<q&u  
attorney fee 律師費   M~g{}_0Z  
audit 審計   X}Fqif4A  
auditor 審計員   4l@aga  
average 平均數   er.;qV'Wz6  
average cost 平均成本   >rY^Un{Z  
bad debt 壞賬   *YP:-  
balance 餘額   P-\65]`C  
balance sheet 資產負債表   3oM&#a  
bank account 銀行賬戶   oC}2 Z{  
bank balance 銀行結存   e3WEsD+  
bank charge 銀行手續費   #F#M<d3-2  
bank deposit 銀行存款   4k)0OQeW6  
bank discount 銀行貼現   C1x(4 &h  
bank draft 銀行匯票   &F.L* M  
bank loan 銀行借款   o('6,D  
bank overdraft 銀行透支   gR${S|Z#u4  
bankers acceptance 銀行承兌   -Yg?
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bankruptcy 破產   /hYFOZ   
bearer 持票人   N
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beneficiary 受益人   t[:G45].-k  
bequest 遺產   FKy2C:R(]  
bill 票據   ({mlA`d]  
bill of exchange 匯票   xTy)qN]P  
bill of lading 提單   km29]V=}  
bills discounted 貼現票據   B:6VD /qC  
bills payable 應付票據   N~%~Q  
bills receivable 應收票據   7!JBF{,=  
board of directors 董事會   >M7(<V  
bonds 債券   %=)%$n3=-M  
bonus 紅利   ,p V3O`z  
book value 賬面價值   =D Tbz3<  
bookkeeper 簿記員   u@T,8  
bookkeeping 簿記   zKQXmyO  
branch office general ledger 支店往來賬戶   [bjP-p
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broker 經紀人   sO m&7A?  
brought down 接前   LZ8xh  
brought forward 接上頁   $AHdjQ[;6-  
budget 預算   }tbZ[:T{K  
by-product 副產品   KMXd  
by-product sales 副產品銷售   FSb4RuD9  
capital 股本   slYC\"$  
capital income 資本收益   ztC>*SX  
capital outlay 資本支出   pE6r7  
capital stock 股本   9`Xr7gmQf  
capital stock certificate 股票   `.F3&pA  
carried down 移後   gp4@6HuUd  
carried forward 移下頁   }LryRcrD-n  
cash 現金   Wb;D9Z  
cash account 現金賬戶   v\R-G  
cash in bank 存銀行現金   Qb@i_SX(fs  
cash on delivery 交貨收款   V eLGxc  
cash on hand 庫存現金    k<  
cash payment 現金支付   sV`p3L8pl  
cash purchase 現購   :`Xg0J+P  
cash sale 現沽   U,V+qnS  
cashier 出?#123;員   ycrM8Mu 3  
cashiers check 本票   @"n]v)[4  
certificate of deposit 存款單折   w~>tpkUB  
certificate of indebtedness 借據   LUEZqIf  
certified check 保付支票   beFD}`  
certified public accountant 會計師   g5t`YcL  
charges 費用   ._6e#=  
charge for remittances 匯水手續費   `vD.5  
charter 營業執照   WNF#eM?[a  
chartered accountant 會計師   8UXtIuQ  
chattles 動產   0xc|Wn>  
check 支票   vvF]g.,  
che stub 支票存根   AL*M`m_  
closed account 己結清賬戶   m:c .dei5  
closing 結算   `It3X.^}  
closing entries 結賬紀錄   9 OZXs2~x  
closing stock 期末存貨   :~'R|l  
closing the book 結賬   c.}#.-b8  
columnar journal 多欄日記賬   "f>`ZFp^  
combination 聯合   r tH #j  
commission 佣金   Y,{pG]B$w  
commodity 商品   FBS]U$1  
common stock 普通股   5?|yYQM0tK  
company 公司    B:(a?X-7  
compensation 賠償   {11xjvAD  
compound interest 複利   :i* =s}cv  
consignee 承銷人   QZFH>,d  
consignment 寄銷   CM;B{*En  
consignor 寄銷人   nTr{D&JS  
consolidated balance sheet 合併資產負債表   gq050Bl)  
consolidated profit and loss account 合併損益表   3y y
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consolidation 合併   wS+j^ ;"  
construction cost 營建成本   Vj6w7hz  
construction revenue 營建收入   m=V69 a#  
contract 合同   "/
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control account 統制賬戶   b&*N
 
copyright 版權   ?4#wVzuzA  
corporation 公司   6)_h'v<|M  
cost 成本   f*Yr*yC  
cost accounting 成本會計   ~;0W +  
cost of labour 勞工成本   U2jlDx4yg  
cost of production 生產成本   YA~`R~9d  
cost of manufacture 製造成本   ISg-?h/  
cost of sales 銷貨成本   K1zH\wH  
cost price 成本價格   n,`j~.l-=>  
credit 貸方   vo^2k13  
credit note 收款通知單   <STE~ZmO  
creditor 債權人   /]9(InM9/  
crossed check 橫線支票   G|qsJ  
current account 往來活期賬戶   jz,Gj}3;  
current asset 流動資產   ^>#@qMw  
current liability 流動負債   [vOk=  
current profit and loss 本期損益   YB376/  
debit 借方   *z)+'D*+  
debt 債務   CRu {Ie5B  
debtor 債務人   smHQ'4x9  
deed 契據   {2LV0:k2  
deferred assets 遞延資產   EXti  
deferred liabilities 遞延負債   CQH^VTQ  
delivery 交貨   dUkZ_<5''  
delivery expense 送貨費   U+:Mu]97  
delivery order 出貨單   Z
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demand draft 即期匯票   yv\ j&B|  
demand note 即期票據   (1)b> 6  
demurrage charge 延期費   oW3Uyj   
deposit 存款   5W(`lgVs,  
deposit slip 存款單   tkW7wP;  
depreciation 折舊   ~9c jc  
direct cost 直接成本   |N:kf&]b  
direct labour 直接人工   p_CCKU  
director 董事   9b)'vr*Hy7  
discount 折扣   D;6C2>U~L  
discount on purchase 進貨折扣   5Vlm?mPU  
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