[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。   G8y:f%I!b  
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acceptance 承兌   i,{'}B  
account 賬戶   :
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accountant 會計員   dQ5_=(9  
accounting 會計   =Mb1)^m  
accounting system 會計制度   ]ZQ3|ZJ?<  
accounts payable 應付賬款   b>B.3E\Pc  
accounts receivable 應收賬款   \M H\!  
accumulated profits 累積利益   W3XVr&  
adjusting entry ?#123;整記錄   +wAH?q8f  
adjustment ?#123;整   \BV$p2m5-  
administration expense 管理費用   FJ|6R(T_  
advances 預付   z"b}V01F#  
advertising expense 廣告費   Hqel1J  
agency 代理   r+}5;fQJ  
agent 代理人   x*G-?Xza)  
agreement 契約   (~R[K,G  
allotments 分配數   1e8J-Nkj  
allowance 津貼   s<i& q {r  
amalgamation 合併   ^ di[J^  
amortization 攤銷   X*'tJN$  
amortized cost 應攤成本   %>dCAj"  
annuities 年金   Mpf
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applied cost 已分配成本   c~@ Z  
applied expense 已分配費用   YceX)  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   ewNzRH,b  
appreciation 漲價   a@E+/9  
article of association 公司章程   F__j]}?  
assessment 課稅   Op&i6V}<s  
assets 資產   =*VKp{5=  
attorney fee 律師費    _I$\O5  
audit 審計   l\PDou@5  
auditor 審計員   =l %  
average 平均數   ?onaJ=mT  
average cost 平均成本   G@YX8!wU  
bad debt 壞賬   ax]Pa*C}  
balance 餘額   p)5j~Nl  
balance sheet 資產負債表   jE /pba4R  
bank account 銀行賬戶   xWwQm'I2}  
bank balance 銀行結存   >vDa`|g  
bank charge 銀行手續費   ^xWu7q  
bank deposit 銀行存款   C@{#OOa  
bank discount 銀行貼現   z=}@aX[  
bank draft 銀行匯票   d|^cKLu  
bank loan 銀行借款   82S?@%}#J  
bank overdraft 銀行透支   qSB]Zm<  
bankers acceptance 銀行承兌   j.? '*?P  
bankruptcy 破產   E?{{z4  
bearer 持票人   ?-40bb  
beneficiary 受益人   zYCrfr  
bequest 遺產   wT;3>%Mtr  
bill 票據   O5:?nD  
bill of exchange 匯票   g"Eg=CU  
bill of lading 提單   v8 Q/DJ~  
bills discounted 貼現票據   83 O+`f  
bills payable 應付票據   V'kCd4  
bills receivable 應收票據   huMNt6P[  
board of directors 董事會   V-#OiMWa~  
bonds 債券   \+]U1^
 
bonus 紅利   av-l_iE  
book value 賬面價值   ]g#ur@Y%  
bookkeeper 簿記員   ,QDS_u$xi&  
bookkeeping 簿記   5Ocd2T'  
branch office general ledger 支店往來賬戶   8db J'  
broker 經紀人   c4]/{!4 Q  
brought down 接前   O}4(v#  
brought forward 接上頁   e(;1XqLM  
budget 預算   'S_kD! BO  
by-product 副產品   XCQS_'D  
by-product sales 副產品銷售   qTbY'V5A  
capital 股本   _cz&f%qr  
capital income 資本收益   c$X0C&m  
capital outlay 資本支出   mcbr3P  
capital stock 股本   eBZa9X$  
capital stock certificate 股票   H+^93  
carried down 移後   Kd2?9gaw  
carried forward 移下頁   [x`trypg  
cash 現金   'ZyHp=RN)  
cash account 現金賬戶   BUH~aV  
cash in bank 存銀行現金   L@ ,-V  
cash on delivery 交貨收款   eY3l^Su1  
cash on hand 庫存現金   HPc7Vo(  
cash payment 現金支付   ?{bF3Mz=  
cash purchase 現購   1J}i :i&  
cash sale 現沽   -7GF2 @  
cashier 出?#123;員   q3+G  
cashiers check 本票   0_Gi1)  
certificate of deposit 存款單折   Va^AEuzF  
certificate of indebtedness 借據   'qGKS:8  
certified check 保付支票   l?>sLKo9  
certified public accountant 會計師   $"P9I-\m  
charges 費用   DP2 ^(d<  
charge for remittances 匯水手續費   E0K'|*  
charter 營業執照   zdDn. vG  
chartered accountant 會計師  
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chattles 動產   OBGA~E;%  
check 支票   |aH;@V  
che stub 支票存根   "=cWcztiP  
closed account 己結清賬戶   DqgYc[UGA  
closing 結算   `;[j`v8O  
closing entries 結賬紀錄   ~vD7BO`  
closing stock 期末存貨   4::>C
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closing the book 結賬   !PN;XZ~{  
columnar journal 多欄日記賬   9zdp8?
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combination 聯合   Q'f!392|  
commission 佣金   I(6k.PQ  
commodity 商品   hZ0p /Bdv  
common stock 普通股   R|PFGhi6"A  
company 公司   !^Mk5E(  
compensation 賠償   9>qc1z  
compound interest 複利   [aM_.[bf  
consignee 承銷人   zz ^2/l  
consignment 寄銷   Pb0+z=L  
consignor 寄銷人   neQ2k=ao  
consolidated balance sheet 合併資產負債表   z7+y{-{Z  
consolidated profit and loss account 合併損益表   9/$D&tR
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consolidation 合併   =Qt08,.bW  
construction cost 營建成本   ()=u#y  
construction revenue 營建收入   \>0F{-cR$  
contract 合同   Xg*IOhF6x  
control account 統制賬戶   3VJoH4E!6  
copyright 版權   /yHM=&Vg]  
corporation 公司   Fs q=u-= :  
cost 成本   vkmTd4g  
cost accounting 成本會計   r>+Hwj0>  
cost of labour 勞工成本   b*4[)Yg4  
cost of production 生產成本   'jp nQcwxx  
cost of manufacture 製造成本   ayfZ>x{s*  
cost of sales 銷貨成本   'L#qR)t  
cost price 成本價格   ^H'zS3S  
credit 貸方   S5:`fo^5  
credit note 收款通知單   HR'r~ #j  
creditor 債權人   owA3>E5t&  
crossed check 橫線支票   x{u7#s1|/  
current account 往來活期賬戶   -a`EL]NX  
current asset 流動資產   E.v~<[g  
current liability 流動負債   &&e{9{R  
current profit and loss 本期損益   K~nk:}3Ui  
debit 借方   [3`T/Wm  
debt 債務   y6KI.LWR9  
debtor 債務人   YH`/;H=$G/  
deed 契據   azMrY<  
deferred assets 遞延資產   Q2;zve&Dl  
deferred liabilities 遞延負債   x;NCW  
delivery 交貨   O`e0r%SJ  
delivery expense 送貨費   ZVotIQ/Q'  
delivery order 出貨單   ehE
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demand draft 即期匯票   A:3bL: ;t  
demand note 即期票據   aK'`
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demurrage charge 延期費   )I<p<HQD  
deposit 存款   t5h]]TOz  
deposit slip 存款單   j3QpY9A  
depreciation 折舊   PezUG{q(  
direct cost 直接成本   hx$-d}W{  
direct labour 直接人工   >8;Co]::kx  
director 董事   B\&;eZY'G  
discount 折扣   Z(AI]wk3<  
discount on purchase 進貨折扣   ADRjCk}I
 
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