[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。   :iqFC >D  
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acceptance 承兌   5G"LuA  
account 賬戶   S<HR6Xw  
accountant 會計員   . J[2\"W  
accounting 會計   &.J8O+  
accounting system 會計制度   (7/
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accounts payable 應付賬款   ?0 93'lA  
accounts receivable 應收賬款   mO<sw  
accumulated profits 累積利益   XJ,P8nx  
adjusting entry ?#123;整記錄   BB@I|) 9O(  
adjustment ?#123;整   HxCq6Y_m<  
administration expense 管理費用   E^B*:w3  
advances 預付    O_^O1  
advertising expense 廣告費   #2l6'gWE0  
agency 代理   D#Fe\8!l  
agent 代理人   db#QA#^S  
agreement 契約   GG%X1c8K  
allotments 分配數   xEdC Gwgp#  
allowance 津貼   E`s9SE  
amalgamation 合併   b Lag&c)  
amortization 攤銷   jR-DH]@y  
amortized cost 應攤成本   3yg22y&l  
annuities 年金   jyQ
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applied cost 已分配成本   7yp7`|,p  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   banie{ e  
apportioned charge 攤派費用   Z)}q=NjA  
appreciation 漲價   ;]YQWK  
article of association 公司章程   NJK?5{H'  
assessment 課稅   JA0$Fz  
assets 資產   eLE9-K+  
attorney fee 律師費   h<;kj#qbb  
audit 審計   b*$/(2"m  
auditor 審計員   (}E-+:vFU  
average 平均數   E/ %S0  
average cost 平均成本   N'hj  
bad debt 壞賬   )P4#P2  
balance 餘額   rK&ofc]f$  
balance sheet 資產負債表   +bK[3KG4F5  
bank account 銀行賬戶   wUkLe-n,dE  
bank balance 銀行結存   5c6CH k`:  
bank charge 銀行手續費   jCdKau&9  
bank deposit 銀行存款   0=Jf93D5  
bank discount 銀行貼現   Cw
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bank draft 銀行匯票   R7aS{8n n  
bank loan 銀行借款   r"#h6lYK&  
bank overdraft 銀行透支   nsR^TD;  
bankers acceptance 銀行承兌   @?ntMh6  
bankruptcy 破產   K^z-G=|N  
bearer 持票人   w6tb vhcmU  
beneficiary 受益人   N!" ]e*q  
bequest 遺產   7+]T}4;  
bill 票據   #k? Rl  
bill of exchange 匯票   s'%KKC  
bill of lading 提單   )US|&> o8  
bills discounted 貼現票據   u*_I7.}9  
bills payable 應付票據   XvBEC_xWZ  
bills receivable 應收票據   9D74/3b*  
board of directors 董事會   |F5^mpU  
bonds 債券   *]G&pmMs  
bonus 紅利   ]:TX> X!  
book value 賬面價值   lSP{9L6  
bookkeeper 簿記員   0 [6llcuj  
bookkeeping 簿記   7O5`&Z'-  
branch office general ledger 支店往來賬戶   7Cf%v`B4D  
broker 經紀人   W"9iFj X  
brought down 接前   rhFa rm4a  
brought forward 接上頁   TSu^.K  
budget 預算   E\!:MCL  
by-product 副產品   pGw|T~e%  
by-product sales 副產品銷售   c)Ft#vzg&e  
capital 股本  
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capital income 資本收益   rXo2MX@u  
capital outlay 資本支出   ?#]K54?  
capital stock 股本   wd*i&ooQ*L  
capital stock certificate 股票   U|odm58s  
carried down 移後   ;aYPv8s~,:  
carried forward 移下頁   @(.?e<  
cash 現金   &H\$O.?f  
cash account 現金賬戶   @'[w7HsJ  
cash in bank 存銀行現金   r$ue1bH}|  
cash on delivery 交貨收款   p-V#nPb  
cash on hand 庫存現金  
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cash payment 現金支付   %Fb"&F^7  
cash purchase 現購   cqeId&Cg  
cash sale 現沽   fX G+88:2  
cashier 出?#123;員   /:dVW"A|  
cashiers check 本票   gUDd2T#  
certificate of deposit 存款單折   dtjaQsJM^  
certificate of indebtedness 借據   /b@0HL?  
certified check 保付支票   A`u04Lm7  
certified public accountant 會計師   AF D/
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charges 費用   9,5v%HZ  
charge for remittances 匯水手續費   k1>%wR  
charter 營業執照   yZ
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chartered accountant 會計師   6, ag\  
chattles 動產   ><OdHRh@#  
check 支票   ] d| -r:4  
che stub 支票存根   `(aU_r=  
closed account 己結清賬戶   [a;lYsOsJ  
closing 結算   t&SJ!>7_c  
closing entries 結賬紀錄   d%9I*Qo0,  
closing stock 期末存貨   P&| =  
closing the book 結賬   9<<$uf.B  
columnar journal 多欄日記賬   [
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combination 聯合   ,)V*xpp  
commission 佣金   (d993~|h  
commodity 商品   5WP[-J)  
common stock 普通股   [.<nt:  
company 公司   6N.mSnp  
compensation 賠償   L
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compound interest 複利   8+a/x #b-  
consignee 承銷人  
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consignment 寄銷   3]'=s>UO>^  
consignor 寄銷人   `(;d+fof  
consolidated balance sheet 合併資產負債表   )Tng
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consolidated profit and loss account 合併損益表   DS>s_3V  
consolidation 合併   8q7KqYu  
construction cost 營建成本   R2Tvo?xI7  
construction revenue 營建收入   3~I<f^K4  
contract 合同   @babgP,  
control account 統制賬戶   K *vNv4  
copyright 版權   (#c5Q&  
corporation 公司   2EE/xnwX  
cost 成本   i40r}?-  
cost accounting 成本會計   ?O4Dhu  
cost of labour 勞工成本   4)2*|w  
cost of production 生產成本   *-+~H1tP  
cost of manufacture 製造成本   !nV
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cost of sales 銷貨成本   T<zonx1  
cost price 成本價格   /7S]%UY  
credit 貸方   nq/xD;q  
credit note 收款通知單   1I3u~J3]/  
creditor 債權人   yF0,}  
crossed check 橫線支票   >jl"Yr#  
current account 往來活期賬戶   Xki/5roCQ|  
current asset 流動資產   q(.%f
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current liability 流動負債   EUuMSDp  
current profit and loss 本期損益   idO3/>R [  
debit 借方   +\Q6Onqr  
debt 債務   86%weU/*  
debtor 債務人   m OmT ]X  
deed 契據   ie.cTTOI  
deferred assets 遞延資產   ,eUMSg~P.7  
deferred liabilities 遞延負債   mSQ!<1PM  
delivery 交貨   D4#,9?us  
delivery expense 送貨費   5jNBt>.0  
delivery order 出貨單   Ur&: Rr  
demand draft 即期匯票   S"3g 1yU^_  
demand note 即期票據   ;SC|VcbyH  
demurrage charge 延期費   3}twWnQZJ  
deposit 存款   L6 _Sc-sU  
deposit slip 存款單   6w1:3~a  
depreciation 折舊   D@ =.4z  
direct cost 直接成本   ixKQh};5/  
direct labour 直接人工   =:"@YD^a4  
director 董事   4QIvxH  
discount 折扣   u]dpA  
discount on purchase 進貨折扣   kI[EG<N1k  
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