[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。   f[.]JC+,  
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acceptance 承兌   O9opX\9  
account 賬戶   -i58FJ`B  
accountant 會計員   `+<5QtD  
accounting 會計   40Du*5M  
accounting system 會計制度   7c+u+Yet  
accounts payable 應付賬款   !D1F4v[c=  
accounts receivable 應收賬款   W nVX)o  
accumulated profits 累積利益   BqR8%F  
adjusting entry ?#123;整記錄   U'@_fg  
adjustment ?#123;整   3i7n"8\$  
administration expense 管理費用   n&@\[,B  
advances 預付   utQ_!3u  
advertising expense 廣告費    wZ*m  
agency 代理   FO*Py)/rX  
agent 代理人   LaLA}1!  
agreement 契約   NxN z(R $~  
allotments 分配數   #j@Su )+  
allowance 津貼   gllXJM^ -  
amalgamation 合併   w;X-i.%`  
amortization 攤銷   cP(/+ /9  
amortized cost 應攤成本   W$,c]/u|  
annuities 年金   #w#B'  
applied cost 已分配成本   lT*Hj.  
applied expense 已分配費用   YncY_Hu  
applied manufacturing expense 己分配製造費用   65MR(+3  
apportioned charge 攤派費用   /VJ[1o^  
appreciation 漲價   Z,ag5 w`]L  
article of association 公司章程   x3)qK6,\  
assessment 課稅   #A?U_32z/2  
assets 資產   XO\P4x:c  
attorney fee 律師費   K^9!Qp  
audit 審計   ji ">} -  
auditor 審計員   VN*^pAzlF  
average 平均數   C#(4>'  
average cost 平均成本   lB,.TK  
bad debt 壞賬   eRD s?n3F  
balance 餘額   z
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balance sheet 資產負債表   #Jg)HU9  
bank account 銀行賬戶   H+-9R  
bank balance 銀行結存   I,.>tC  
bank charge 銀行手續費   g,9o'
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bank deposit 銀行存款   5&6S["lt  
bank discount 銀行貼現   eja_+`cJ  
bank draft 銀行匯票   >`u} G1T\  
bank loan 銀行借款   J}lBKP:-*  
bank overdraft 銀行透支   M,:GMO:?a  
bankers acceptance 銀行承兌   y&B~UeB:q  
bankruptcy 破產   /)6<`S (  
bearer 持票人   @T sOc0?-  
beneficiary 受益人   y1f&+y9e  
bequest 遺產   s4t>/.;x  
bill 票據   Pr/K5aJeg  
bill of exchange 匯票   N3i}>Q)B  
bill of lading 提單   "<NQ2Vr]5  
bills discounted 貼現票據   N}Z"$4  
bills payable 應付票據   %J7 ;b<}To  
bills receivable 應收票據   6wfCC,2  
board of directors 董事會   TDA+ rl  
bonds 債券   +ImPNwrY  
bonus 紅利   |5`z;u7V  
book value 賬面價值   :*#I1nb$  
bookkeeper 簿記員   7zT]\AnO  
bookkeeping 簿記   {dhG SM7  
branch office general ledger 支店往來賬戶   ;E(%s=i  
broker 經紀人   _=8x?fC:rl  
brought down 接前   ?< mSEgvu  
brought forward 接上頁   nO2-fW:9]  
budget 預算   a";(C,:0  
by-product 副產品   (Z;-u+ }.  
by-product sales 副產品銷售   mRFcZ.7  
capital 股本   }n oI2.-#  
capital income 資本收益   M+9G^o)u  
capital outlay 資本支出   z^O>'9#
 
capital stock 股本   p'ukV(B  
capital stock certificate 股票   :J5xO%WA(  
carried down 移後   R"V mN2  
carried forward 移下頁   *h$Z: p-g  
cash 現金   +QqYf1@F  
cash account 現金賬戶   %5NfF65'  
cash in bank 存銀行現金   ZFY t[:  
cash on delivery 交貨收款   (sz=IB ;  
cash on hand 庫存現金   O3PE w4yA  
cash payment 現金支付   C1Slx
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cash purchase 現購   <9B\('  
cash sale 現沽   98x]x:mgI_  
cashier 出?#123;員   b<~\IPY  
cashiers check 本票   *O+
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certificate of deposit 存款單折   a$l  
certificate of indebtedness 借據   1Y_Cd  
certified check 保付支票   U8PSJ0ny  
certified public accountant 會計師   oyiEOC  
charges 費用   &+u) +<&;(  
charge for remittances 匯水手續費   hqmKUlo  
charter 營業執照   wWQv]c %  
chartered accountant 會計師   bO^#RVH  
chattles 動產   TG~:Cmc  
check 支票   4jfkCU  
che stub 支票存根   CD;C
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closed account 己結清賬戶   PTXy: >]M  
closing 結算   RHZ5f0b4L  
closing entries 結賬紀錄   OEnJ".&V  
closing stock 期末存貨   N=YRY
Uo  
closing the book 結賬   J]^)vxm3  
columnar journal 多欄日記賬   y'(l]F1]  
combination 聯合   h/j+b.|  
commission 佣金   sk.<|-(o  
commodity 商品   rhGHR5 g  
common stock 普通股   A
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company 公司   8%nb1CA  
compensation 賠償   s_}T-%\  
compound interest 複利   }SR}ET&z  
consignee 承銷人   C: @T5m
 
consignment 寄銷   &'uFy0d,  
consignor 寄銷人   q90eB6G0g  
consolidated balance sheet 合併資產負債表   %6}S1fuA  
consolidated profit and loss account 合併損益表   gNY}`'~hr  
consolidation 合併   jO)UK.H#  
construction cost 營建成本   BWamF{\d1a  
construction revenue 營建收入   VHGOVH,  
contract 合同   Sp3?I2 o  
control account 統制賬戶   y w)q3zC  
copyright 版權   j'Z};3y  
corporation 公司    c %w h  
cost 成本   [4KW64%l  
cost accounting 成本會計   g} 7FR({b  
cost of labour 勞工成本   +YVnA?r?  
cost of production 生產成本   .{%~4$yu7  
cost of manufacture 製造成本   Bvj-LT=)  
cost of sales 銷貨成本   g!;k$`@{E'  
cost price 成本價格   ^tc2?T  
credit 貸方   mojD  
credit note 收款通知單   !*_5 B'  
creditor 債權人   ,iY/\ U''  
crossed check 橫線支票   {1,]8!HBJ  
current account 往來活期賬戶   f<bc8Lp  
current asset 流動資產   pCS2sq8RC  
current liability 流動負債   :SjTkfU  
current profit and loss 本期損益   !_P;4E  
debit 借方   t2d_XQOK  
debt 債務   (;T$[ru`  
debtor 債務人   }JyWy_Y  
deed 契據   R{uq8NA- W  
deferred assets 遞延資產   4)./d2/E  
deferred liabilities 遞延負債   SV*h9LL  
delivery 交貨   ij i<+oul  
delivery expense 送貨費   HQl
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delivery order 出貨單  
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demand draft 即期匯票   iLiEh2%P  
demand note 即期票據   ~=qJSb  
demurrage charge 延期費   o7Ms]AblT  
deposit 存款   |y=;#A  
deposit slip 存款單   ih
ivJZ  
depreciation 折舊   <+ 0cQq=2  
direct cost 直接成本   <Hw)},_*  
direct labour 直接人工   q y"VrR  
director 董事   Rd7[e^HSN  
discount 折扣   k9H7(nS{  
discount on purchase 進貨折扣   e]R`B}vO  
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