[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。   d OzO/w&  
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acceptance 承兌   ~'|&{-<  
account 賬戶   Vc{/o=1u  
accountant 會計員   EywZIw?mjX  
accounting 會計   o^N%;d1%E  
accounting system 會計制度   8g&uE*7N  
accounts payable 應付賬款   ..]B9M.  
accounts receivable 應收賬款   M~#5/eRX  
accumulated profits 累積利益   :r[W'h_%  
adjusting entry ?#123;整記錄   r]xdhR5  
adjustment ?#123;整   HL|0d }  
administration expense 管理費用   V}p*HB@:  
advances 預付   xU: PhhS  
advertising expense 廣告費  
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agency 代理   a'c9XG}  
agent 代理人   `z5v}T  
agreement 契約   mq>*W'M  
allotments 分配數   1Q3%!~<\s  
allowance 津貼   48W:4B'l9  
amalgamation 合併   g
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amortization 攤銷   zX006{vig  
amortized cost 應攤成本   3Ro7M=]  
annuities 年金   cC*zj\O  
applied cost 已分配成本   sz)
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applied expense 已分配費用   8'>.#vyMGv  
applied manufacturing expense 己分配製造費用   ^2(";.m  
apportioned charge 攤派費用   >!CH7wX  
appreciation 漲價   H7 o$O  
article of association 公司章程   `1DU b7<  
assessment 課稅   k)o7COx  
assets 資產   k B$lkl\C  
attorney fee 律師費   c1=;W$T(s  
audit 審計   w4>:uyE  
auditor 審計員   L|vaTidc0  
average 平均數   bt.K<Y0  
average cost 平均成本   j>0SE  
bad debt 壞賬   9~*_(yjF  
balance 餘額   jnx+wcd  
balance sheet 資產負債表   WcQ ZFtW  
bank account 銀行賬戶   4{1c7g  
bank balance 銀行結存   LKoM\g(  
bank charge 銀行手續費   xQcMQ{&;  
bank deposit 銀行存款   =D;UMSf  
bank discount 銀行貼現   xNkwTDN5  
bank draft 銀行匯票   .'+|>6eU  
bank loan 銀行借款   BUboP?#%)  
bank overdraft 銀行透支   !'c6Hs  
bankers acceptance 銀行承兌   X,Q6  
bankruptcy 破產   (W{rv6cq  
bearer 持票人   S@l a.0HDA  
beneficiary 受益人   oC;l5v<  
bequest 遺產   U{.+*e18  
bill 票據   =!Baz&#}  
bill of exchange 匯票   FeincZ!M  
bill of lading 提單   ` Mv5!H5l  
bills discounted 貼現票據   Yn?2,^?N  
bills payable 應付票據   \^^hG5f  
bills receivable 應收票據   bE%mgaOh  
board of directors 董事會   I NFz X  
bonds 債券   UeC%Wa<[  
bonus 紅利   (&a3v  
book value 賬面價值   !S$oaCxM  
bookkeeper 簿記員   6='_+{   
bookkeeping 簿記   )Pa nJHtU  
branch office general ledger 支店往來賬戶   XJV3oj  
broker 經紀人   N1B$G  
brought down 接前   .LhbhUEfn  
brought forward 接上頁   KX=:)%+  
budget 預算   cnjj) c  
by-product 副產品   [M zc^I&  
by-product sales 副產品銷售   @[Jt~ v  
capital 股本   !ktA"Jx  
capital income 資本收益   %`<`z yf  
capital outlay 資本支出   E|6Z]6[  
capital stock 股本   [{fF)D<tC  
capital stock certificate 股票   ^FyvaO  
carried down 移後   8u~\]1(  
carried forward 移下頁   _tR.RAaa"  
cash 現金   eUUD|U*b   
cash account 現金賬戶   'AlSq:g Z  
cash in bank 存銀行現金   LQ&d|giA  
cash on delivery 交貨收款   :[ZC-hc\  
cash on hand 庫存現金   LMhY"/hAXa  
cash payment 現金支付   1V?Sj
  
cash purchase 現購   5IB:4zx^h  
cash sale 現沽   Rh-8//&vZ/  
cashier 出?#123;員   \c@qtIc  
cashiers check 本票   c`N`xU+z  
certificate of deposit 存款單折   F.* snF  
certificate of indebtedness 借據   >t6'8g"T  
certified check 保付支票   \]d*h] Hms  
certified public accountant 會計師   R4J>M@-0v  
charges 費用   ;@ !d!&  
charge for remittances 匯水手續費   wW)&Px n  
charter 營業執照   ![."xHVeL  
chartered accountant 會計師   =B 4gEWR  
chattles 動產   XC8z|A-@  
check 支票   "T=3mv%S  
che stub 支票存根   Y=wP3q  
closed account 己結清賬戶   qytGs@p_  
closing 結算   Qak@~b  
closing entries 結賬紀錄   K
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closing stock 期末存貨   3YNkT"~T  
closing the book 結賬   Xrzh*sp  
columnar journal 多欄日記賬   {G
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combination 聯合   1Mhc1MU  
commission 佣金   h ?qYy$  
commodity 商品   ?jM7C}  
common stock 普通股   SO jDtZ  
company 公司   cX]{RVZo-/  
compensation 賠償   #5"<.z  
compound interest 複利   e4_aKuA  
consignee 承銷人   5Vm}<8{  
consignment 寄銷   b42pLbpe'E  
consignor 寄銷人   .$x[!fuuR&  
consolidated balance sheet 合併資產負債表   YKS'#F2  
consolidated profit and loss account 合併損益表   D+U/]sW  
consolidation 合併   "=RoI  
construction cost 營建成本   g!|E!\p  
construction revenue 營建收入   rM?Dp2  
contract 合同   nQYS{`hk  
control account 統制賬戶   :?XHZ
  
copyright 版權   %D6Wlf+^n  
corporation 公司   ?b'
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cost 成本    $.]t1e7s  
cost accounting 成本會計   zinl.8Uk  
cost of labour 勞工成本   <rI$"=7  
cost of production 生產成本   ?g*T3S"  
cost of manufacture 製造成本   Da[X HUk  
cost of sales 銷貨成本   *B~:L"N  
cost price 成本價格   fvAV[9/ -  
credit 貸方   Ch!Q?4  
credit note 收款通知單   $5AtI$TV_!  
creditor 債權人   w 4gZ:fR=  
crossed check 橫線支票   EG8R*Cm,}  
current account 往來活期賬戶   K#
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current asset 流動資產   &,kB7r"  
current liability 流動負債   xla^A}{  
current profit and loss 本期損益   %v)'`|i  
debit 借方   n&78~@H  
debt 債務   S<9d
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debtor 債務人   1? hd  
deed 契據   : MmXH&yR  
deferred assets 遞延資產   t-'GRme  
deferred liabilities 遞延負債   RV*Zi\-X  
delivery 交貨   Gqc6).tn  
delivery expense 送貨費   B148wh#r  
delivery order 出貨單   (_5+`YsV  
demand draft 即期匯票   [hj'Yg8{  
demand note 即期票據   M!XFb  
demurrage charge 延期費   j/IZm)\  
deposit 存款   2EcYO$R!  
deposit slip 存款單   {:8[Mdf  
depreciation 折舊   Q&'Nr3H#tZ  
direct cost 直接成本   M<m64{m1  
direct labour 直接人工   Kj|F  
director 董事   w%-!dbmb%  
discount 折扣   eQIi} \`  
discount on purchase 進貨折扣   !VTS $nJ4  
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