[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。   $`8Ar,Xz`  
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acceptance 承兌   BnCKSg7V  
account 賬戶   R64!>o"nED  
accountant 會計員   Ul_M3"Z  
accounting 會計   |.F  
accounting system 會計制度   RP2_l$  
accounts payable 應付賬款   hY*0aZ|(  
accounts receivable 應收賬款   SFb{o<0 =  
accumulated profits 累積利益   ;>%~9j1C  
adjusting entry ?#123;整記錄   b1gaj" ]  
adjustment ?#123;整   a8dXH5_  
administration expense 管理費用   uk9g<<3T  
advances 預付   l akp  
advertising expense 廣告費   v}sY|p"  
agency 代理   c (U  
agent 代理人   $55U+)C<  
agreement 契約   Xt{*N-v\  
allotments 分配數   /w8"=6Vv~  
allowance 津貼   _TUk(Qe  
amalgamation 合併   &(zfa&j|  
amortization 攤銷   tM,%^){p$  
amortized cost 應攤成本   F( Ak  
annuities 年金   :^'O}2NP  
applied cost 已分配成本   3IR ^  
applied expense 已分配費用   ~1* A  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   tp:\j@dB  
appreciation 漲價   R8
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article of association 公司章程   Y4F6qyP)"  
assessment 課稅   TZ;p0^(  
assets 資產   ]WUC:6x  
attorney fee 律師費   2/36dGFH  
audit 審計   ERdL^T
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auditor 審計員   e,k2vp!<&  
average 平均數   <e)o1+[w  
average cost 平均成本   K9[e>  
bad debt 壞賬   Jz:r7w{4eB  
balance 餘額   3Wcy)y>2Ap  
balance sheet 資產負債表   k vGCbRC  
bank account 銀行賬戶   {kLGWbo|Q  
bank balance 銀行結存   mmEp'E  
bank charge 銀行手續費   '4OcZ/oI  
bank deposit 銀行存款   {ub/3Uh  
bank discount 銀行貼現   w?mEuXc  
bank draft 銀行匯票   6al=Cwf  
bank loan 銀行借款   Q
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bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   TFR(
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bankruptcy 破產   3Z>YV]YbeU  
bearer 持票人   02Jo A+  
beneficiary 受益人   S2C]?6cTq  
bequest 遺產   Aaw( Ed  
bill 票據   'PlaMOy  
bill of exchange 匯票   ? 0<w  
bill of lading 提單   C+F*690
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bills discounted 貼現票據   2 ?|gnbE:  
bills payable 應付票據   m-V02's  
bills receivable 應收票據   k$Rnj`*^  
board of directors 董事會   gVU1Y6.  
bonds 債券   6<Hu8$G|  
bonus 紅利   ^1jk$$f  
book value 賬面價值   YCy22@C  
bookkeeper 簿記員   Rt(J/%;  
bookkeeping 簿記   p"`
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branch office general ledger 支店往來賬戶   & hV Zx  
broker 經紀人   'GJVWpvUU  
brought down 接前   w7-
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brought forward 接上頁   kw,$NK'  
budget 預算   9l+{OA  
by-product 副產品   zz_[S{v! #  
by-product sales 副產品銷售   ]M,06P>?  
capital 股本   O\OE0[[
 
capital income 資本收益   XidxNPz 0^  
capital outlay 資本支出   F6S~$
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capital stock 股本   +&ZX$  
capital stock certificate 股票   V/"}ku  
carried down 移後   Omag)U)IPh  
carried forward 移下頁   Nm ]% }  
cash 現金   :DkAQ-<~  
cash account 現金賬戶   _qWC4NMF(  
cash in bank 存銀行現金   }Ia 0"J4  
cash on delivery 交貨收款   GlR~%q-jiQ  
cash on hand 庫存現金   TSo:7&|  
cash payment 現金支付   N dR ]  
cash purchase 現購   :#=" %  
cash sale 現沽   )QY![&k}1z  
cashier 出?#123;員   =qoRS0Qa  
cashiers check 本票   S7n"3.k  
certificate of deposit 存款單折   8*!|8 BPj^  
certificate of indebtedness 借據   =^h~!ovj:  
certified check 保付支票   \gccQig1CJ  
certified public accountant 會計師   45}v^|Je\  
charges 費用   gs`^~iD]m  
charge for remittances 匯水手續費   xRDi Rj  
charter 營業執照   w@]jpH;WX  
chartered accountant 會計師   kI*UkM-  
chattles 動產   rhY_|bi4P  
check 支票   oEzDMImJ5  
che stub 支票存根   's@MQ! *  
closed account 己結清賬戶   5n:71$6[  
closing 結算   -G ?%QG`v  
closing entries 結賬紀錄    K5 vNhA  
closing stock 期末存貨   t6u-G+}  
closing the book 結賬   sms1%%~  
columnar journal 多欄日記賬   Li`hdrO'ii  
combination 聯合   WOndE=(V  
commission 佣金   :d'65KMi  
commodity 商品   T!( 4QRh[  
common stock 普通股   VEh]p5D  
company 公司   D6=HYqdj  
compensation 賠償   p$!@I  
compound interest 複利   _J"mR]I+  
consignee 承銷人   n@B{vyy  
consignment 寄銷   w@N{@tG  
consignor 寄銷人   o+)A'S  
consolidated balance sheet 合併資產負債表   G8NR
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consolidated profit and loss account 合併損益表   yMIT(   
consolidation 合併   /GsrGX8  
construction cost 營建成本   %{ ~>n"  
construction revenue 營建收入   2uu[52H8d%  
contract 合同   kMe@+ysL  
control account 統制賬戶   SWoEt1w  
copyright 版權   #)i&DJ^Y  
corporation 公司   'yT`ef  
cost 成本   G:Hj;&'2  
cost accounting 成本會計   E\e]K !  
cost of labour 勞工成本   xw%)rm<t  
cost of production 生產成本   J'
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cost of manufacture 製造成本   oMTY)`me  
cost of sales 銷貨成本   +#v4B?
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cost price 成本價格   >Pkdu}xP3  
credit 貸方   $y6rvQ 2>S  
credit note 收款通知單   /Nq rvy=  
creditor 債權人   di_gWE  
crossed check 橫線支票   M]0^ind  
current account 往來活期賬戶   RV]a%mVlM  
current asset 流動資產   92(~'5Qr  
current liability 流動負債   3Wj,}  
current profit and loss 本期損益   wG:$
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debit 借方   5`UJouHi  
debt 債務   B/u*<k4  
debtor 債務人   ^?Vq L\V
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deed 契據   ]S]"`;Wh  
deferred assets 遞延資產   ||gEs/6-  
deferred liabilities 遞延負債   ^fZGX<fH   
delivery 交貨   j&llrN  
delivery expense 送貨費   ftW{C1,U7  
delivery order 出貨單   p5qx=p~c  
demand draft 即期匯票   [0{wA9g  
demand note 即期票據   8DL h k  
demurrage charge 延期費   b7f0#*(?  
deposit 存款   gL,"ef+nM  
deposit slip 存款單   NV(fN-L  
depreciation 折舊   (.oaMA"B  
direct cost 直接成本   Z]e4pR6!  
direct labour 直接人工   hOSf' mi  
director 董事   (l;C%O7*  
discount 折扣   )ys=+Pz  
discount on purchase 進貨折扣   qV?sg  
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