[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。   6^F'|Wh  
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acceptance 承兌   c4mh EE-  
account 賬戶   
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accountant 會計員   E1V^}dn  
accounting 會計   !PUZ WO  
accounting system 會計制度   l?
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accounts payable 應付賬款   C*kK)6v`  
accounts receivable 應收賬款   3'I^lc  
accumulated profits 累積利益   Nh!_l  
adjusting entry ?#123;整記錄   S;\R!%t_  
adjustment ?#123;整   d j5hv
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administration expense 管理費用   t'qL[
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advances 預付   WrGK
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advertising expense 廣告費   ^4Uw8-/9  
agency 代理   Wr~yK? : ]  
agent 代理人   U>qHn'M  
agreement 契約   4vZ4/#(x  
allotments 分配數   2)0b2QbQ
 
allowance 津貼   p3951-D  
amalgamation 合併  
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amortization 攤銷   udk.zk  
amortized cost 應攤成本   {,$rkwW  
annuities 年金   _=f=fcl  
applied cost 已分配成本   |F$BvCg  
applied expense 已分配費用   (c\hy53dP  
applied manufacturing expense 己分配製造費用   Rd&9E  
apportioned charge 攤派費用   +g*k*e>l  
appreciation 漲價   Gs0H@  
article of association 公司章程   R`'1t3p0i  
assessment 課稅   X JGB)3QI  
assets 資產   p^)B0[P9  
attorney fee 律師費   {<$bAj  
audit 審計   wD\ZOn_J  
auditor 審計員   j f~wBmd7  
average 平均數   &p(0K4:  
average cost 平均成本   2B1xUj ]  
bad debt 壞賬   ,?cH"@RJ  
balance 餘額   W#w.h33)#6  
balance sheet 資產負債表   F3U`ueP  
bank account 銀行賬戶   BzJ;%ywS  
bank balance 銀行結存   <v 0*]NiX  
bank charge 銀行手續費   p]G3)s@>  
bank deposit 銀行存款   nA7M8HB  
bank discount 銀行貼現   zU5Hb2a  
bank draft 銀行匯票   ^_+XDO  
bank loan 銀行借款   W m&  
bank overdraft 銀行透支   T<b+s#n4  
bankers acceptance 銀行承兌   IND]j72  
bankruptcy 破產   )
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bearer 持票人   U Z_'><++  
beneficiary 受益人   -~f5 11<  
bequest 遺產   G5.nPsuM  
bill 票據   4$6T+i2E   
bill of exchange 匯票  
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bill of lading 提單   {r85l\u)Q\  
bills discounted 貼現票據   "hz\Z0zg2  
bills payable 應付票據   8P' ana  
bills receivable 應收票據   ?Ke eHMu  
board of directors 董事會   ,YYVj{~2  
bonds 債券   |`d0^(X  
bonus 紅利   V7Yaks  
book value 賬面價值   9nSWE W  
bookkeeper 簿記員   sq/]wzT:  
bookkeeping 簿記   bO5k6i  
branch office general ledger 支店往來賬戶   ZAKeEm2A  
broker 經紀人   cu!W4Ub<  
brought down 接前   5II(mSg8  
brought forward 接上頁   VR{+f7:}  
budget 預算   h@{_duu  
by-product 副產品   bru/AZ#de  
by-product sales 副產品銷售   E6B!+s!]  
capital 股本   uGU;Y'W)  
capital income 資本收益   o|pT;1a"  
capital outlay 資本支出   F/d7q%I  
capital stock 股本   ~p0c3*  
capital stock certificate 股票   K0pac6]  
carried down 移後   >gll-&;t  
carried forward 移下頁   }G<T:(a  
cash 現金   Q _iO(qu 6  
cash account 現金賬戶   SO\/-]9#  
cash in bank 存銀行現金    kzmQm  
cash on delivery 交貨收款   Os%n{_#8  
cash on hand 庫存現金   e-hjC6Q U  
cash payment 現金支付   ?L) !pP]  
cash purchase 現購   Z;Rp+X  
cash sale 現沽   [%A4]QzWh  
cashier 出?#123;員   g9fq5E<G  
cashiers check 本票   Z#l%r0(o  
certificate of deposit 存款單折   owpWz6k7  
certificate of indebtedness 借據   tMx}*l|]  
certified check 保付支票   y&[y=0!  
certified public accountant 會計師   YV4#%I!<  
charges 費用   )D-c]+yt  
charge for remittances 匯水手續費   HL3XyP7  
charter 營業執照   NG&_?|OmV  
chartered accountant 會計師   uQb!=]  
chattles 動產   H5cV5E0  
check 支票   Z=5qX2fy1*  
che stub 支票存根   J<gJc*Q  
closed account 己結清賬戶   ppIbjt6r  
closing 結算   A=zPLq{Sb  
closing entries 結賬紀錄   >kZ57,  
closing stock 期末存貨   U).*q?.z  
closing the book 結賬   3VnQnd E  
columnar journal 多欄日記賬   gwd (N  
combination 聯合   nR>r2wMk@  
commission 佣金   Mp$@`8X`  
commodity 商品   ~rr 4ok  
common stock 普通股   M@1r:4CoKH  
company 公司   {Hmo1|_S|  
compensation 賠償   OYC_;CP  
compound interest 複利   sd#|3  
consignee 承銷人   J/!cGr(B~  
consignment 寄銷   ^I6^g  
consignor 寄銷人   22P$ ~ch  
consolidated balance sheet 合併資產負債表   `~UZU@/x  
consolidated profit and loss account 合併損益表    >YtdA  
consolidation 合併   . v@>JZC  
construction cost 營建成本   {4aWR><  
construction revenue 營建收入   ,5Pl\keY  
contract 合同   nnb8Gcr  
control account 統制賬戶   6&Juv  
copyright 版權   { x0t  
corporation 公司   gnp~OVDqfL  
cost 成本   [[~w0G~1  
cost accounting 成本會計   tGdf/aTjy  
cost of labour 勞工成本   39F Of  
cost of production 生產成本   l%z<(L5  
cost of manufacture 製造成本   w6dFb6~R  
cost of sales 銷貨成本   pCpb;<JG  
cost price 成本價格   D'l5Zd  
credit 貸方   EVX{ 7%  
credit note 收款通知單   '\fY<Q:!  
creditor 債權人   R2L;bGI*J  
crossed check 橫線支票   U'UQ|%5f  
current account 往來活期賬戶   wfvU0]wk}  
current asset 流動資產   O|A_PyW  
current liability 流動負債   f=!PllxL:  
current profit and loss 本期損益   I-]>d;4.  
debit 借方   YJS{ i  
debt 債務   GSoZx0  
debtor 債務人   E Uar /  
deed 契據   MC((M,3L  
deferred assets 遞延資產   GT hL/M  
deferred liabilities 遞延負債   m]_FQWfet  
delivery 交貨   ;?}l  
delivery expense 送貨費   8By,#T".  
delivery order 出貨單   j#~Jxv%n  
demand draft 即期匯票   0yx3OY  
demand note 即期票據   @\oz4^  
demurrage charge 延期費   BYW^/B Y)  
deposit 存款   0U/K7sZ  
deposit slip 存款單   =&0wr6  
depreciation 折舊   B()/.w?A  
direct cost 直接成本   =z?%;4'|  
direct labour 直接人工   SYeadsvF  
director 董事   2>-S-;i  
discount 折扣   MC0TaP  
discount on purchase 進貨折扣   f"7M^1)h2%  
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