[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。   Dyo^O=0c  
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acceptance 承兌   t18j2P>`  
account 賬戶   #6D>e~>n  
accountant 會計員   KDP47A  
accounting 會計   bnanTH9-  
accounting system 會計制度   'PFjZGaKR  
accounts payable 應付賬款   ,#GB  
accounts receivable 應收賬款   1(>2tEjYT  
accumulated profits 累積利益   b.?;I7r   
adjusting entry ?#123;整記錄   ns \I Y<Yo  
adjustment ?#123;整   /)K;XtcN  
administration expense 管理費用   jpZq]E9`P  
advances 預付   /#@tv~Z^  
advertising expense 廣告費   {5c?_U  
agency 代理   ~QPTs1Vk8  
agent 代理人   H%rNQxA2 +  
agreement 契約   L%\Wt1\[  
allotments 分配數   A:Gd F-;[  
allowance 津貼   }#4Ek8nFR  
amalgamation 合併   ,~1k:>njY~  
amortization 攤銷   (^g XO  
amortized cost 應攤成本   uCuB>x&  
annuities 年金   , .;0xyc  
applied cost 已分配成本   s7:H  
applied expense 已分配費用   "sDs[Lcq  
applied manufacturing expense 己分配製造費用   SVd@- '-K  
apportioned charge 攤派費用   QE)zH)(  
appreciation 漲價   mDbTOtD  
article of association 公司章程   q^zG+FN  
assessment 課稅   fXl2i]L(^B  
assets 資產   VEIct{  
attorney fee 律師費   >D~8iuy]8.  
audit 審計   cVxO\M  
auditor 審計員   X?< L<:.  
average 平均數   tH *|  
average cost 平均成本   #wRhR>6  
bad debt 壞賬   Nz`v+sp  
balance 餘額   ^_P?EJ,)`  
balance sheet 資產負債表   r`EjD}2d  
bank account 銀行賬戶   q%$p56\?3  
bank balance 銀行結存   zG9D Ph  
bank charge 銀行手續費   k[a<KbS  
bank deposit 銀行存款   ?(K=du  
bank discount 銀行貼現   Q
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bank draft 銀行匯票   A b j7  
bank loan 銀行借款   <1>6!`b4  
bank overdraft 銀行透支   x lqP%  
bankers acceptance 銀行承兌   "gm5
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bankruptcy 破產    SvvNk  
bearer 持票人   ?{`7W>G  
beneficiary 受益人   a9{NAyl<oo  
bequest 遺產   u "k< N|.3  
bill 票據   Dr%wab"yy  
bill of exchange 匯票   ZOa|lB (,  
bill of lading 提單   {y6h(@I8\  
bills discounted 貼現票據   .7b%7dQ<\  
bills payable 應付票據   h\3-8 m  
bills receivable 應收票據   VR&dy|5BO  
board of directors 董事會   X_@|+d  
bonds 債券   Mz2TwU_  
bonus 紅利   .lP',hn  
book value 賬面價值   H2 #o X  
bookkeeper 簿記員  
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bookkeeping 簿記   2/s42 FoG  
branch office general ledger 支店往來賬戶   ~AX~z)  
broker 經紀人   $*%,  
brought down 接前   V|sV U  
brought forward 接上頁   |D/a}Av>B  
budget 預算   2Z uo).2a.  
by-product 副產品   $rr@3H+  
by-product sales 副產品銷售   Q/0gd? U?  
capital 股本   '&Y_ ,-i  
capital income 資本收益   K@cWg C  
capital outlay 資本支出   *kqC^2t  
capital stock 股本   +M_
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capital stock certificate 股票   S-gO  
carried down 移後   t;h`nH[  
carried forward 移下頁   {9V.l.Q  
cash 現金   r#)1/`h  
cash account 現金賬戶   !Pnjr T  
cash in bank 存銀行現金   & b5(Su  
cash on delivery 交貨收款   -XV+F@`Md  
cash on hand 庫存現金   m<>BxX  
cash payment 現金支付   ,z/aT6M?H  
cash purchase 現購   0D@$  
cash sale 現沽   t$Rc 0  
cashier 出?#123;員   ]2)A/fOW  
cashiers check 本票   #*_!Xc9f  
certificate of deposit 存款單折   |M5#jVXj  
certificate of indebtedness 借據   Y01!D"{\  
certified check 保付支票   $'Mf$h  
certified public accountant 會計師   .|R4E  
charges 費用   O |P<s+  
charge for remittances 匯水手續費   OQ?N_zs,  
charter 營業執照   \-;f<%+  
chartered accountant 會計師   n^ fUKi*;  
chattles 動產   M;ADL|   
check 支票   eU%49 A  
che stub 支票存根   , %z HykP  
closed account 己結清賬戶   ztSQrDbbb4  
closing 結算   X]@
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closing entries 結賬紀錄   *{fs{gFw9  
closing stock 期末存貨   4l %W]'  
closing the book 結賬   |R@T`dW  
columnar journal 多欄日記賬   x$BNFb%I1  
combination 聯合   ]&Y^  
commission 佣金   Z8xB a0  
commodity 商品   1r$-Uh  
common stock 普通股   G)}[!'<rR  
company 公司   T&]-p:mg^  
compensation 賠償   vFR*3$R  
compound interest 複利   Jk\-e`eE  
consignee 承銷人   fy"}# 2  
consignment 寄銷   b}0h()v  
consignor 寄銷人   \uPz
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consolidated balance sheet 合併資產負債表   bT2G G  
consolidated profit and loss account 合併損益表   S5TVfV5LI  
consolidation 合併   04|ZwX$>+  
construction cost 營建成本   8ex;g^e  
construction revenue 營建收入   l| gi2~ %Y  
contract 合同   ,k4pW&A  
control account 統制賬戶   Y#68_%[  
copyright 版權   3jxC}xz)  
corporation 公司   [ZSC]w^  
cost 成本   o6O-\d7
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cost accounting 成本會計   5>f"
  
cost of labour 勞工成本   ANu>*  
cost of production 生產成本   fIQ,}>  
cost of manufacture 製造成本   r4*H96l  
cost of sales 銷貨成本   Pa3-0dUr  
cost price 成本價格   U; oXX  
credit 貸方   d%'#-w'  
credit note 收款通知單   lY tt|J  
creditor 債權人   -GPBX?  
crossed check 橫線支票   vNs%e/~vj  
current account 往來活期賬戶   I{(!h90  
current asset 流動資產   8~C}0
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current liability 流動負債   ftPps-  
current profit and loss 本期損益   Yt
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debit 借方   o( zez  
debt 債務   08nh y[  
debtor 債務人   %BkE %ZcZ  
deed 契據   X13+n2^8]  
deferred assets 遞延資產   (X"5x]7]  
deferred liabilities 遞延負債   a4^hC[a  
delivery 交貨   apa&'%7  
delivery expense 送貨費   0@"'SKq  
delivery order 出貨單   /OztkThx=  
demand draft 即期匯票   -@w,tbc$  
demand note 即期票據   `Uz.9_6  
demurrage charge 延期費   Y`ip.Nx  
deposit 存款   %@a;q?/?Nd  
deposit slip 存款單   "t4z)j;  
depreciation 折舊   m6e(Xk,)  
direct cost 直接成本   /=6_2t#vA  
direct labour 直接人工   _j, Tc*T  
director 董事   _r3Y$^!U  
discount 折扣   ]w6F%d  
discount on purchase 進貨折扣   *>=tmW;%  
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