[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。   %p%%~ewmx  
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acceptance 承兌   w$JvB
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account 賬戶   l;o1 d-n]  
accountant 會計員   %iV^S!e  
accounting 會計   v
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accounting system 會計制度   8M!:N(a  
accounts payable 應付賬款  
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accounts receivable 應收賬款   /SYw;<=  
accumulated profits 累積利益   N-lkYL-%\j  
adjusting entry ?#123;整記錄   ZP
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adjustment ?#123;整   sQkhwMg  
administration expense 管理費用   t!RiUZAo  
advances 預付   "AE5 V'  
advertising expense 廣告費   1GzAG;UUo6  
agency 代理   Ub6jxib  
agent 代理人   ;!yQ  
agreement 契約   m*JaXa  
allotments 分配數   4?B\O`sy.  
allowance 津貼   |\pbir  
amalgamation 合併   SL5Ai/X0N  
amortization 攤銷   | Bi!  
amortized cost 應攤成本   1I:+MBGin  
annuities 年金   ~3<> 3p  
applied cost 已分配成本   p,#o<W  
applied expense 已分配費用   4EY)!?;  
applied manufacturing expense 己分配製造費用   -B +4+&{T  
apportioned charge 攤派費用   )ut&@]  
appreciation 漲價   %7|9sQ:  
article of association 公司章程   ZHa"isl$e  
assessment 課稅   @;"|@!l|  
assets 資產   .SWlp2!M5  
attorney fee 律師費   <7~'; K  
audit 審計   q<M2,YrbAI  
auditor 審計員   kGl~GOB a  
average 平均數   >7 ="8  
average cost 平均成本   %^jMj2  
bad debt 壞賬   L
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balance 餘額   7'Mm205\  
balance sheet 資產負債表   ?`?)QE8  
bank account 銀行賬戶   jnn}V~L  
bank balance 銀行結存   ~sh`r{
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bank charge 銀行手續費   T:~vk.Or  
bank deposit 銀行存款   7<*yS310
 
bank discount 銀行貼現   [@ .!~E)P  
bank draft 銀行匯票   fb~ytl<  
bank loan 銀行借款   J\b^)  
bank overdraft 銀行透支   yK=cZw%D  
bankers acceptance 銀行承兌   c24dSNJg,  
bankruptcy 破產   \2h!aRWR  
bearer 持票人   x <ZJb  
beneficiary 受益人   ,>%}B3O:Y=  
bequest 遺產   Vh4X%b$TV  
bill 票據   ,0!}7;j_c  
bill of exchange 匯票   e~=;c  
bill of lading 提單   %#kg#@z_`e  
bills discounted 貼現票據   p
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bills payable 應付票據   %V7at7>o  
bills receivable 應收票據   4\iOeZR f  
board of directors 董事會   H* PSR  
bonds 債券   %iQD /iT5  
bonus 紅利   %WjXg:R  
book value 賬面價值   Jcd-
  
bookkeeper 簿記員   \XZ/v*d0  
bookkeeping 簿記   Yo6*C  
branch office general ledger 支店往來賬戶   GBPo8L"9  
broker 經紀人   ) b (B  
brought down 接前   .(cw>7e3D  
brought forward 接上頁   8.O8No:'&  
budget 預算   V@g'#={r  
by-product 副產品   cQ R]le%(  
by-product sales 副產品銷售   w9EOC$|Y  
capital 股本   0Qf,@^zL*  
capital income 資本收益   iP7(tnlW$  
capital outlay 資本支出   T4Pgbop  
capital stock 股本   m
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capital stock certificate 股票   zHM( !\8K  
carried down 移後   #Lh;CSS  
carried forward 移下頁   9y"@(  
cash 現金   p8Qk'F=h  
cash account 現金賬戶   *RJG!t*t  
cash in bank 存銀行現金   n{argI8wF  
cash on delivery 交貨收款   <h0?tv]  
cash on hand 庫存現金   Swig;`  
cash payment 現金支付   -cAo@}v  
cash purchase 現購   tEvut=k'  
cash sale 現沽   OrY/`+Cog  
cashier 出?#123;員   52Z2]T c,  
cashiers check 本票   w;4<h8Wn5  
certificate of deposit 存款單折   <L8'!q}  
certificate of indebtedness 借據   ^ B fC  
certified check 保付支票   8e1UmM
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certified public accountant 會計師   Yi %;|]  
charges 費用   &5B'nk"  
charge for remittances 匯水手續費   C)ERUH2i  
charter 營業執照   U:0mp"  
chartered accountant 會計師   NJWA3zz   
chattles 動產   u}macKJmp\  
check 支票   7x|9n  
che stub 支票存根   s+$ Q}|?u  
closed account 己結清賬戶   6]WAUK%h  
closing 結算   "jKY1*?  
closing entries 結賬紀錄   KQ!8k
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closing stock 期末存貨   yg<R=$n,Q  
closing the book 結賬   Z&+ g;
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columnar journal 多欄日記賬    M^=zt  
combination 聯合   61C7.EZZ;  
commission 佣金   `ts$(u.w  
commodity 商品   PR#exm&  
common stock 普通股   #wwH m3  
company 公司   P64PPbP  
compensation 賠償   XpB_N{v9w  
compound interest 複利   Tztu}t]N  
consignee 承銷人   U)]oO  
consignment 寄銷   -P$PAg5"2  
consignor 寄銷人   K_|k3^xx"  
consolidated balance sheet 合併資產負債表   -A^_{4X  
consolidated profit and loss account 合併損益表   5y.WMNNv{  
consolidation 合併   uP)'F
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construction cost 營建成本   6_GhO@lOG  
construction revenue 營建收入   > PRFWO  
contract 合同   P9^Xm6QO  
control account 統制賬戶   5IGX5x  
copyright 版權   C!<Ou6}!b  
corporation 公司   6jD=F ^jw  
cost 成本   X:"i4i[}{9  
cost accounting 成本會計   U2#"p   
cost of labour 勞工成本   \
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cost of production 生產成本   )0]'QLH  
cost of manufacture 製造成本   ]nn
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cost of sales 銷貨成本   !GjQPAW  
cost price 成本價格   *SJ_z(CZm  
credit 貸方   tKOmoC  
credit note 收款通知單   zZPO&akB"  
creditor 債權人   {H>gtpVy  
crossed check 橫線支票   @1roe G  
current account 往來活期賬戶   D
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current asset 流動資產   EHJ .T~X  
current liability 流動負債   l ^0@86  
current profit and loss 本期損益   O3,jg|,  
debit 借方   w3ResQ   
debt 債務   ~g]Vw4pv  
debtor 債務人   zj{pJOM06  
deed 契據   AlaW=leTe  
deferred assets 遞延資產   ZPLm]I\]  
deferred liabilities 遞延負債   lfow1WRF  
delivery 交貨   V+Y%v.F  
delivery expense 送貨費   Woym/[i  
delivery order 出貨單   `r6,+&  
demand draft 即期匯票    ?(1y  
demand note 即期票據   -l*|M(
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demurrage charge 延期費   Jq-]7N%k/  
deposit 存款   L ca}J&x]^  
deposit slip 存款單   -=Q*Ml#I  
depreciation 折舊   6@5+m 0`u3  
direct cost 直接成本   `Y$4 H,8L  
direct labour 直接人工   _1\v  
director 董事   kS);xA8s]  
discount 折扣   K\Wkoi5  
discount on purchase 進貨折扣   m=:9+z  
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