[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。   QaVxP1V#U  
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acceptance 承兌   3y#U|&]{  
account 賬戶   zcqv0lM '  
accountant 會計員   wP|Amn+;  
accounting 會計   9`a1xnL  
accounting system 會計制度   i>*| k]  
accounts payable 應付賬款   n0\k(@+k  
accounts receivable 應收賬款   0c -.h  
accumulated profits 累積利益   \zx &5a #  
adjusting entry ?#123;整記錄   }q$6^y  
adjustment ?#123;整   U{`Q_Uw@$:  
administration expense 管理費用   t[r<&1[&  
advances 預付   ,ORwMZtw{H  
advertising expense 廣告費   H\>0jr`  
agency 代理   pqT+lai)#  
agent 代理人   tf
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agreement 契約   W5)R{w0`GD  
allotments 分配數   AhyV  
allowance 津貼   V/t/uNm  
amalgamation 合併   "VIoVu  
amortization 攤銷   *UerLpf  
amortized cost 應攤成本   $.5f-vQp  
annuities 年金   _ArN
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applied cost 已分配成本   Y5/SbQYf1  
applied expense 已分配費用   }CM</  
applied manufacturing expense 己分配製造費用    /#FU"  
apportioned charge 攤派費用   `GpOS_;  
appreciation 漲價   Xn%ty@8  
article of association 公司章程   ELvP<Ny}  
assessment 課稅   M+|J;c
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assets 資產   )01,3J>#  
attorney fee 律師費   7u=R5  
audit 審計    %"jp':  
auditor 審計員   gs:V4$(p4  
average 平均數   IG(1h+5R(  
average cost 平均成本  
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bad debt 壞賬   u3k{s  
balance 餘額   K*/X{3J;  
balance sheet 資產負債表   v'e5j``=  
bank account 銀行賬戶   H6oU Ne  
bank balance 銀行結存   <E&8g[x6  
bank charge 銀行手續費   o,q47W=7$  
bank deposit 銀行存款   L|`(u  
bank discount 銀行貼現   F,.dC&B
 
bank draft 銀行匯票   ;1MRBk,  
bank loan 銀行借款   J$>9UCk7B  
bank overdraft 銀行透支   `zP{E T_Y  
bankers acceptance 銀行承兌   />dH\KvN  
bankruptcy 破產   n5U-D0/Q  
bearer 持票人   'V`Hp$r  
beneficiary 受益人   3 q^^ Os  
bequest 遺產   L60Sc  
bill 票據   -}G>{5.A  
bill of exchange 匯票   C[JGt9{Y  
bill of lading 提單   F8pP(Wl  
bills discounted 貼現票據   U3 tA"X.K  
bills payable 應付票據   h?-*SLT  
bills receivable 應收票據   4Q?3gA1  
board of directors 董事會   8h '~*  
bonds 債券   GE!fh1[[u  
bonus 紅利   3*C|"|lJ  
book value 賬面價值   j&|>Aa${  
bookkeeper 簿記員   K^Ixu~  
bookkeeping 簿記   RQ*oTsq  
branch office general ledger 支店往來賬戶   Ls2g#+  
broker 經紀人   ]w5j?h"b  
brought down 接前   K)&oDwk  
brought forward 接上頁   x@Ze%$'  
budget 預算   tPz!C&.=  
by-product 副產品   gNaB^IY  
by-product sales 副產品銷售   &57s//PrX  
capital 股本   YsA.,  
capital income 資本收益   B(ZK\]  
capital outlay 資本支出   lBZhg~{  
capital stock 股本   *t_JR  
capital stock certificate 股票   TD^w|U.  
carried down 移後   SLjSNuOP  
carried forward 移下頁   5tUN'KEbN  
cash 現金   HlgkW&}c^  
cash account 現金賬戶   f}ES8Hh[  
cash in bank 存銀行現金   aTi,gJ;*  
cash on delivery 交貨收款   e .(  
cash on hand 庫存現金   1<E:`,
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cash payment 現金支付   (!:+q$#BK  
cash purchase 現購   aQ#6PO7.Z  
cash sale 現沽   =67tQx58  
cashier 出?#123;員   -P>up)p  
cashiers check 本票   <c_'(   
certificate of deposit 存款單折   RA ER\9i  
certificate of indebtedness 借據   9 lH00n+'  
certified check 保付支票   }~+_|
  
certified public accountant 會計師   Scz/2v Ni`  
charges 費用   BWev(SF{Ny  
charge for remittances 匯水手續費   Kq&JvY^  
charter 營業執照   t_NnQ4)
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chartered accountant 會計師   "]kq,j^]  
chattles 動產   m-AW}1:\f  
check 支票   ?3;0 SAh  
che stub 支票存根   0`~#H1TK  
closed account 己結清賬戶   /=+Bc=<lZ  
closing 結算   K
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closing entries 結賬紀錄   lCxPR'C|  
closing stock 期末存貨   IRY/0v  
closing the book 結賬   ~Bls
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columnar journal 多欄日記賬   Y8@TY?  
combination 聯合  
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commission 佣金   up )JU [  
commodity 商品   5169E*  
common stock 普通股   GSaU:A
 
company 公司   CMviR<.  
compensation 賠償   h%+ 6y  
compound interest 複利   Tp&7C
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consignee 承銷人   DUlvlQW  
consignment 寄銷   |0s)aV|K  
consignor 寄銷人   >A*BRX"4C  
consolidated balance sheet 合併資產負債表   "[Hn G(gA  
consolidated profit and loss account 合併損益表   Og/@w&  
consolidation 合併   du_T iI  
construction cost 營建成本   *jrQ-'<T  
construction revenue 營建收入   ]h4r@L3  
contract 合同   ZO\x|E!b  
control account 統制賬戶   7CV}QV}G  
copyright 版權   i+4!nf{K  
corporation 公司   )I(2t 6i  
cost 成本   k^e;V`(  
cost accounting 成本會計   %Z!3[.%F  
cost of labour 勞工成本   Qm5Sf=E7Q  
cost of production 生產成本   L`n Ma  
cost of manufacture 製造成本   2NvbQ 3c5  
cost of sales 銷貨成本   ~X<Ie9m1x  
cost price 成本價格    mm9xO%  
credit 貸方   
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credit note 收款通知單   :7 OhplI  
creditor 債權人   %}1v -z  
crossed check 橫線支票   ^7,`6g
 
current account 往來活期賬戶   P`]p&:  
current asset 流動資產   zA%$l&QN]  
current liability 流動負債   ~xakz BE  
current profit and loss 本期損益   G{4lgkyy  
debit 借方   ,); -v4$  
debt 債務   O]%Vh l  
debtor 債務人   2Wp)CI<\D  
deed 契據   &8M^E/#.^;  
deferred assets 遞延資產   U_61y;Q"  
deferred liabilities 遞延負債   z!>ml3  
delivery 交貨   ^Y?Y5`!Q  
delivery expense 送貨費   GPLq$^AH  
delivery order 出貨單   T
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demand draft 即期匯票   #{x4s?  
demand note 即期票據   8XhGo2zf  
demurrage charge 延期費   .u\xA 7X  
deposit 存款   f,0,:)  
deposit slip 存款單   a1 .+L  
depreciation 折舊   94b* !Z  
direct cost 直接成本   5rlZ'>I.  
direct labour 直接人工   rLx'.:  
director 董事   CA5q(
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discount 折扣   =L9;8THY  
discount on purchase 進貨折扣   o*Kl`3=]  
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