[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。   9~V'Wev  
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acceptance 承兌   ld(60?z>FH  
account 賬戶   }+jB5z'w  
accountant 會計員    JE O$v|X  
accounting 會計   (MXy\b <  
accounting system 會計制度   M7BpOmK'  
accounts payable 應付賬款   D5"5`w=C  
accounts receivable 應收賬款   ?;tPqOs&  
accumulated profits 累積利益   !oyo_h  
adjusting entry ?#123;整記錄   ,!> ~ izB  
adjustment ?#123;整   :>!-[hfQ  
administration expense 管理費用   CDJ@Tdp  
advances 預付   T#*,ME7|m  
advertising expense 廣告費   S$b)X"h  
agency 代理   +
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agent 代理人   ]*NYuEgc  
agreement 契約    r(^00hvH  
allotments 分配數   @Z/jaAjUC  
allowance 津貼   ";.j[p:gi  
amalgamation 合併   (H:c80/V  
amortization 攤銷   %Za}q]?  
amortized cost 應攤成本   GkOk.9Y,5  
annuities 年金   :uYZ1O  
applied cost 已分配成本   ztU"CRa8  
applied expense 已分配費用   ];5J  
applied manufacturing expense 己分配製造費用   -O &>HA  
apportioned charge 攤派費用   q&=z^Ln!G  
appreciation 漲價   :[@rA;L  
article of association 公司章程   "nr?WcA  
assessment 課稅   rQzdHA  
assets 資產   ;8[VCU:  
attorney fee 律師費   0^*,E/}P&  
audit 審計   .7.1JT#@A7  
auditor 審計員   qz- tXc,  
average 平均數   ET^?>YsA  
average cost 平均成本   dg.1{6HM  
bad debt 壞賬   `NhG|g  
balance 餘額   
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balance sheet 資產負債表   Zwq \m.h  
bank account 銀行賬戶   _V3 z!aI  
bank balance 銀行結存   8`S1E0s  
bank charge 銀行手續費   >!5RY8+  
bank deposit 銀行存款   F
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bank discount 銀行貼現   5_yw  
bank draft 銀行匯票   glC,E>  
bank loan 銀行借款   [%^0L~:  
bank overdraft 銀行透支   #;99vw c  
bankers acceptance 銀行承兌   t a95]|z"j  
bankruptcy 破產   dQ;8,JzIw&  
bearer 持票人   ;):;H?WS|A  
beneficiary 受益人   5v
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bequest 遺產   j f4<LmR  
bill 票據   *& w/*h$!  
bill of exchange 匯票   9O &]!ga  
bill of lading 提單   E3a^"V3p  
bills discounted 貼現票據   I3 6@x`f  
bills payable 應付票據   C'@I!m._i  
bills receivable 應收票據   7zzFM  
board of directors 董事會   :YLs]JI<  
bonds 債券   |./:A5_h  
bonus 紅利   >Ec;6V e  
book value 賬面價值   %V;*E]  
bookkeeper 簿記員   NEIF1(:  
bookkeeping 簿記   P7>\j*U91{  
branch office general ledger 支店往來賬戶   S.[L?uE~F  
broker 經紀人   !hJ!ck]M  
brought down 接前   PkFG0  
brought forward 接上頁   0vEQgx>  
budget 預算   qJ5b;=  
by-product 副產品   ?Xpk"N7  
by-product sales 副產品銷售   }!xc@
 
capital 股本   @u$NB3  
capital income 資本收益   zvGncjMkC  
capital outlay 資本支出   gs+nJ+b  
capital stock 股本   Cn=#oE8
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capital stock certificate 股票   S*n5d>;  
carried down 移後   |;:Kn*0/]  
carried forward 移下頁   m2~`EL>  
cash 現金   <FR!x#!   
cash account 現金賬戶   'uzHI@i  
cash in bank 存銀行現金   HjzAFXRG  
cash on delivery 交貨收款   @r<2]RXlc  
cash on hand 庫存現金   d lAb`ne  
cash payment 現金支付   },X.a@:  
cash purchase 現購   N G vb]  
cash sale 現沽   tSni[,4Kq  
cashier 出?#123;員   w
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cashiers check 本票   >KQ/ c  
certificate of deposit 存款單折   c0l?+:0M  
certificate of indebtedness 借據   >;"%Db  
certified check 保付支票   Vo[.^0  
certified public accountant 會計師   XFWE^*e=B  
charges 費用   CXGMc)#>f  
charge for remittances 匯水手續費   'b"7Lzp2  
charter 營業執照   ts@w9|  
chartered accountant 會計師   \PZ;y=]p}  
chattles 動產   [xb'73  
check 支票   Udc
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che stub 支票存根   -1hCi!  
closed account 己結清賬戶   -`\n/"#X6i  
closing 結算   uMm`j?Y23q  
closing entries 結賬紀錄   {|0Y c
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closing stock 期末存貨   @:Ft+*2  
closing the book 結賬   >`[+24e  
columnar journal 多欄日記賬   N2|NYDQs  
combination 聯合   ve"tbNL  
commission 佣金   7'8G,|&:*  
commodity 商品   3=?,Dv0P  
common stock 普通股   K[?@nl?,z  
company 公司   w`<{   
compensation 賠償   *T}c{ /  
compound interest 複利   uwi.Sg11  
consignee 承銷人   ;P}007;  
consignment 寄銷   ~-G_
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consignor 寄銷人   wmX(%5vY^  
consolidated balance sheet 合併資產負債表   YADXXQ"
 
consolidated profit and loss account 合併損益表   [
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consolidation 合併   1Ke9H!_P  
construction cost 營建成本   3&"uf9d  
construction revenue 營建收入   M<=e~';H  
contract 合同   ? 47"$=G  
control account 統制賬戶   0dsL%G~/N  
copyright 版權   x 1 Z'_Qw  
corporation 公司   Ps(oxj7  
cost 成本  
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cost accounting 成本會計   <e S+3,  
cost of labour 勞工成本   Z:<w
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cost of production 生產成本   -glGOTk  
cost of manufacture 製造成本   C]3:&dx9  
cost of sales 銷貨成本   ang~_Ec.  
cost price 成本價格   ] X)~D!mA  
credit 貸方   g-u4E^,*|  
credit note 收款通知單   M(C$SB>  
creditor 債權人   -s)h ?D  
crossed check 橫線支票   2dB]Lw@s  
current account 往來活期賬戶   lqO>Q1_{K  
current asset 流動資產   * R X^ z6  
current liability 流動負債   _d^d1Q}V  
current profit and loss 本期損益   Nw"?~"bo  
debit 借方   xh#pw2v7V  
debt 債務   B\aVE|~PB  
debtor 債務人   "&
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deed 契據   g-ZXj4Ph!  
deferred assets 遞延資產   )_>'D4l?  
deferred liabilities 遞延負債   9;
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delivery 交貨   TI2K_'  
delivery expense 送貨費   j, *=D6  
delivery order 出貨單   f)Y~F/[$P  
demand draft 即期匯票   4hfq7kq7(  
demand note 即期票據   oxUBlye  
demurrage charge 延期費   WCk. K  
deposit 存款   o9C#5%9  
deposit slip 存款單   "j_cI-@6  
depreciation 折舊   1D!MXYgm1b  
direct cost 直接成本   6]?W&r|0I  
direct labour 直接人工   ^B}q@/KV  
director 董事   H?ug-7k/  
discount 折扣   W1LR ,:$  
discount on purchase 進貨折扣   d0Ubt  
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