[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。   MzG5 u<D  
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acceptance 承兌   j%#?m2J}  
account 賬戶   +#0~:&!
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accountant 會計員   \|v`l{  
accounting 會計   {d| |q<.
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accounting system 會計制度   -<8B,  
accounts payable 應付賬款   !A~d[</]m  
accounts receivable 應收賬款   )V=0IZi  
accumulated profits 累積利益   _o\>V:IZ  
adjusting entry ?#123;整記錄   Hr(6TLNw  
adjustment ?#123;整   +H41]W6  
administration expense 管理費用   tJff+n>  
advances 預付    ~q*i;*  
advertising expense 廣告費   64?Pfir6  
agency 代理   cZ^wQ5=  
agent 代理人   ;?0_Q3IML  
agreement 契約   z9^c]U U)E  
allotments 分配數   $+7ci~gs  
allowance 津貼   cvhlRI%6  
amalgamation 合併   +eU`H[iu  
amortization 攤銷   }6<)yW}U  
amortized cost 應攤成本   nlaG<L#  
annuities 年金   {nTG~d  
applied cost 已分配成本   6*sw,sU[y  
applied expense 已分配費用   w %;hl#s  
applied manufacturing expense 己分配製造費用   g`kY]lu  
apportioned charge 攤派費用   mU>&ql?e  
appreciation 漲價   Jth=.9mrM  
article of association 公司章程   C9o$9 l+B  
assessment 課稅   WPtMds4  
assets 資產   Bw6L;Vu  
attorney fee 律師費   e]>/H8  
audit 審計   juH wHt  
auditor 審計員   X R4)z  
average 平均數   }X.>4\
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average cost 平均成本   %Mh Q  
bad debt 壞賬   U{"f.Z:Ydo  
balance 餘額   ^/k,  
balance sheet 資產負債表   =9^Q"t4  
bank account 銀行賬戶   F,Q?s9s  
bank balance 銀行結存   N ,+(>?y E  
bank charge 銀行手續費   o_sQQF  
bank deposit 銀行存款   m#*h{U$  
bank discount 銀行貼現   k5wi'  
bank draft 銀行匯票   lw s( /a*c  
bank loan 銀行借款   I'dj.  
bank overdraft 銀行透支   -]/7hN*v  
bankers acceptance 銀行承兌   3B;}j/h2  
bankruptcy 破產   mGO>""<:  
bearer 持票人   ujx@@N  
beneficiary 受益人   t=Jm|wJnUA  
bequest 遺產   3524m#4&@  
bill 票據   JIMWMk;ot  
bill of exchange 匯票   jP+ pA e  
bill of lading 提單   *!Y-!  
bills discounted 貼現票據   F;pQ\Y  
bills payable 應付票據   D; jK/2  
bills receivable 應收票據   sXiv,  
board of directors 董事會   IfMpY;ow=  
bonds 債券   %&tb9_T)d  
bonus 紅利   |0kXCq  
book value 賬面價值   %kq ^]S2O  
bookkeeper 簿記員   gM#jA8gz  
bookkeeping 簿記   :@/"abv
  
branch office general ledger 支店往來賬戶   S7CV w,2  
broker 經紀人   Pxqiv9D<R  
brought down 接前   ` 5#hjLe  
brought forward 接上頁   a8
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budget 預算   >fH*XP>(  
by-product 副產品   +;dXDZ2  
by-product sales 副產品銷售   };r|}v !~_  
capital 股本  
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capital income 資本收益   [zQWyDu  
capital outlay 資本支出   NF mc>0-  
capital stock 股本   ?Wa<AFXQ  
capital stock certificate 股票   CU$)QH{  
carried down 移後   &{ZSE^  
carried forward 移下頁   )|MJnx9  
cash 現金   (ii(yz|  
cash account 現金賬戶   U-g9C.  
cash in bank 存銀行現金   qp&4 1  
cash on delivery 交貨收款   W$'0Dc  
cash on hand 庫存現金   # $~ oe"  
cash payment 現金支付   
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cash purchase 現購   4H-j .|e  
cash sale 現沽   |1Hc&  
cashier 出?#123;員   ,9\Sn n  
cashiers check 本票   1"YpO"Rh  
certificate of deposit 存款單折   |
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certificate of indebtedness 借據   /H)Br~ l  
certified check 保付支票   qjAh6Q/E`
 
certified public accountant 會計師   4,~tl~FD  
charges 費用   )xt4Wk/  
charge for remittances 匯水手續費   5un^yRMB-  
charter 營業執照   mxp Y&Y  
chartered accountant 會計師   7$7n71o  
chattles 動產   ?Ht=[l=  
check 支票   ,r`UBQ}?  
che stub 支票存根   NR3`M?Hjf  
closed account 己結清賬戶   M{E{NK  
closing 結算   6D/tK|  
closing entries 結賬紀錄    iSiDSeW8  
closing stock 期末存貨   R=M!e<'  
closing the book 結賬   m$:&P|!'p  
columnar journal 多欄日記賬   >DP:GcTG  
combination 聯合   Pl78fs"L@  
commission 佣金   LT_iS^&1  
commodity 商品   6Dst;:  
common stock 普通股   8r^ ~0nm  
company 公司   X;!~<~@Y  
compensation 賠償   j?-R]^-5  
compound interest 複利   y@;%Uv&  
consignee 承銷人   Js{=i>D  
consignment 寄銷   pbLGe'  
consignor 寄銷人   "U8S81'  
consolidated balance sheet 合併資產負債表   qyyq&  
consolidated profit and loss account 合併損益表   af'@h:  
consolidation 合併   j
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construction cost 營建成本   Uu'dv#4Iw  
construction revenue 營建收入   CW`
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contract 合同   fu]N""~  
control account 統制賬戶   hs(W;tR@W  
copyright 版權   c!wtf,F  
corporation 公司   Yb:pAzw6  
cost 成本   K)N0,Qwu  
cost accounting 成本會計   61@EDIYPc  
cost of labour 勞工成本   kg>>D  
cost of production 生產成本   /!T> b:0  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   Phs-(3  
cost price 成本價格   f$F*3  
credit 貸方   ,.v7FM^gO  
credit note 收款通知單   /k6fLn2;  
creditor 債權人   "b,%8  
crossed check 橫線支票   gQouOjfP  
current account 往來活期賬戶   ; Lql_1  
current asset 流動資產   >EP(~G3u  
current liability 流動負債   BX< dSK  
current profit and loss 本期損益   o#D.9K(  
debit 借方   X?o( b/F-  
debt 債務   !'0S0a8
 
debtor 債務人   }}T,W.#%u  
deed 契據   LFu%v7L`  
deferred assets 遞延資產   qp~gP  
deferred liabilities 遞延負債   n]N96oD  
delivery 交貨   x0Z5zV9  
delivery expense 送貨費    }roG(  
delivery order 出貨單  
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demand draft 即期匯票   L?RF;
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demand note 即期票據   <Kt3PyF  
demurrage charge 延期費   Q6'nSBi:A_  
deposit 存款   Cifd21v4  
deposit slip 存款單   KQ`=t  
depreciation 折舊   aGoE,5  
direct cost 直接成本   i::\Z$L";i  
direct labour 直接人工   %b}gDWs  
director 董事   k6**u  
discount 折扣   11UB4CA  
discount on purchase 進貨折扣   kXc25y'blP  
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