[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。   q>%.zc[x  
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acceptance 承兌   0<uL0FOT  
account 賬戶   A PSkW9H  
accountant 會計員   GF@`~im  
accounting 會計   >Ch2 Ep  
accounting system 會計制度   UHV"<9tk  
accounts payable 應付賬款   i=^6nwD&  
accounts receivable 應收賬款   iaMl>ua  
accumulated profits 累積利益   0xi2 VN"X  
adjusting entry ?#123;整記錄   [2Y@O7;nI  
adjustment ?#123;整   WTD86A  
administration expense 管理費用   r+Sv(KS4i^  
advances 預付   SIM>Lz  
advertising expense 廣告費   *B4OvHi)'  
agency 代理   F'wG%  
agent 代理人   zBca$Vp  
agreement 契約   ~W"@[*6w  
allotments 分配數   yE B#*}K?  
allowance 津貼   0f_` ;{  
amalgamation 合併   b$Ei>%'/";  
amortization 攤銷   "8)%XSb  
amortized cost 應攤成本   Wt5
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annuities 年金   OGH, K'l  
applied cost 已分配成本   Le-t<6i-V#  
applied expense 已分配費用   I=Y_EjZD  
applied manufacturing expense 己分配製造費用   \u6.*w5TI  
apportioned charge 攤派費用   <2O#!bX1  
appreciation 漲價   v!DU ewz  
article of association 公司章程   e~he#o[%a  
assessment 課稅   3 %BI+1&T_  
assets 資產   lt'N{LFvc  
attorney fee 律師費   _`*G71PS  
audit 審計   N.|zz)y  
auditor 審計員    bu
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average 平均數   5%K|dYv^^  
average cost 平均成本   $qpW?<
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bad debt 壞賬   hBz>E 4mEv  
balance 餘額   /&qE,>hd.+  
balance sheet 資產負債表   kTzO4s?  
bank account 銀行賬戶   4F -<j!  
bank balance 銀行結存   wqjR-$c  
bank charge 銀行手續費   :v45Ls4J  
bank deposit 銀行存款   x!7!)]h  
bank discount 銀行貼現   U0W2  
bank draft 銀行匯票   [\0>@j}Z  
bank loan 銀行借款   P=P']\`p+  
bank overdraft 銀行透支   nXuy&;5TL,  
bankers acceptance 銀行承兌   S%?%06$  
bankruptcy 破產   zDm3$P=  
bearer 持票人   hVz]',  
beneficiary 受益人   )2^r 0(x  
bequest 遺產   Ag{)?5/d_  
bill 票據   Tqs|2at<t  
bill of exchange 匯票   'aeuL1mz  
bill of lading 提單   @tRDKPh  
bills discounted 貼現票據    Ew;AYZX  
bills payable 應付票據   oFzmH!&ED  
bills receivable 應收票據   [tC=P&<  
board of directors 董事會   V<}chLd,  
bonds 債券   FUL'=Xo  
bonus 紅利   "fN 6
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book value 賬面價值   ym` 4v5w  
bookkeeper 簿記員   ]XX>h~0  
bookkeeping 簿記   !4z vkJO  
branch office general ledger 支店往來賬戶   (6 RWI#  
broker 經紀人   pOB<Bx5t  
brought down 接前   R%9,.g<  
brought forward 接上頁   p&2d&;Qo0  
budget 預算   2PNe~9)*#  
by-product 副產品   yYTO p^  
by-product sales 副產品銷售   #Hl?R5  
capital 股本   qd'Z|'j  
capital income 資本收益   #op0|:/

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capital outlay 資本支出   t
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capital stock 股本   XrXW6s;Z  
capital stock certificate 股票   IO2@^jup  
carried down 移後   s=K?-O  
carried forward 移下頁   `0+-:sXZ6  
cash 現金   OeZ"WO  
cash account 現金賬戶   0hXx31JN N  
cash in bank 存銀行現金   V1Gnr~GM  
cash on delivery 交貨收款   (*T$:/zIS  
cash on hand 庫存現金   Nn?$}
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cash payment 現金支付   yKz%-6cpSl  
cash purchase 現購   q}z`Z/`/  
cash sale 現沽   [4yw? U  
cashier 出?#123;員   /z}b1m+  
cashiers check 本票  
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certificate of deposit 存款單折   mM{cH=  
certificate of indebtedness 借據   Vkf{dHjW  
certified check 保付支票    X]W(  
certified public accountant 會計師  
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charges 費用   }Q6o#oZ  
charge for remittances 匯水手續費   NE Zu?g  
charter 營業執照   &2ty++gC  
chartered accountant 會計師   ,.|/B^jV  
chattles 動產   {([`[7B>a<  
check 支票   E>r7A5Uo  
che stub 支票存根   .F$cR^i5u  
closed account 己結清賬戶   r{*BJi.b  
closing 結算   5x,/p  
closing entries 結賬紀錄   ]9W7]$  
closing stock 期末存貨   b9v<Jk  
closing the book 結賬   _S-@|9\&#  
columnar journal 多欄日記賬  
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combination 聯合   mGJRCK_  
commission 佣金   z"Cyjmg"  
commodity 商品   Zdfh*MHMg  
common stock 普通股   $++O@C5  
company 公司   7 Z? Hyv  
compensation 賠償   h7o.RRhK  
compound interest 複利   AYp~;@  
consignee 承銷人   P>
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consignment 寄銷   ekmWYQ ~  
consignor 寄銷人   h 'Hnq m  
consolidated balance sheet 合併資產負債表   U9 mK^  
consolidated profit and loss account 合併損益表   uaky
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consolidation 合併   hp2$[p6O  
construction cost 營建成本   y3PrLBTz  
construction revenue 營建收入   v?%vB#A^  
contract 合同   }-u%6KZ   
control account 統制賬戶   !E)|[:$XT  
copyright 版權   d
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corporation 公司   } .<(L  
cost 成本   7QoMroR  
cost accounting 成本會計   [%~yY&  
cost of labour 勞工成本   hMV>5Y[s  
cost of production 生產成本   !DF5NAE  
cost of manufacture 製造成本   x]3[0K5;  
cost of sales 銷貨成本   P|C 5k5  
cost price 成本價格   lWT`y  
credit 貸方   j5]ul! ji  
credit note 收款通知單   p(Osz7K  
creditor 債權人   ]e+&Pxw]e  
crossed check 橫線支票   ZNL+w4  
current account 往來活期賬戶   hr hj4  
current asset 流動資產   f/iM I)J  
current liability 流動負債   ;BKU _}k=  
current profit and loss 本期損益   ?zbWz=nq  
debit 借方   `46
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debt 債務   W,_2JqQp  
debtor 債務人   sH >zsc  
deed 契據   <$otBC/%  
deferred assets 遞延資產   GS}JyU  
deferred liabilities 遞延負債   t*u#4I1  
delivery 交貨   KeXt"U  
delivery expense 送貨費   8B5WbS fL^  
delivery order 出貨單   #VVfHCy  
demand draft 即期匯票   :F@goiuC  
demand note 即期票據   }d;6.~Gw  
demurrage charge 延期費   Xil;`8h  
deposit 存款   Fmz+ Xb  
deposit slip 存款單   ]]3rSXs2}J  
depreciation 折舊   (Nv-wU  
direct cost 直接成本   f*9O39&|  
direct labour 直接人工   U=U5EdN;  
director 董事   <^_crJONom  
discount 折扣   TU*EtE'
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discount on purchase 進貨折扣   49c-`[d L  
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