[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。   Tw$lakw  
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acceptance 承兌   3vx?x39*Y  
account 賬戶   _95V"h
 
accountant 會計員   a4?:suX$  
accounting 會計   ws@ ;2?%A  
accounting system 會計制度   n<MH\.!tM  
accounts payable 應付賬款   CZ|R-ky6p  
accounts receivable 應收賬款   tcfUhSz,I  
accumulated profits 累積利益   J*.qiUAgW  
adjusting entry ?#123;整記錄   D+tn<\LF  
adjustment ?#123;整   N/(&&\3  
administration expense 管理費用   AkGCIn3  
advances 預付   13Q|p,^R  
advertising expense 廣告費   zUeS7\(l  
agency 代理   Pl U!-7  
agent 代理人   z"|^Y|`m  
agreement 契約   J?HYN%  
allotments 分配數   ? r^+-  
allowance 津貼   qjuX16o  
amalgamation 合併   uGOvZO^v  
amortization 攤銷   t68h$u  
amortized cost 應攤成本   $Ad 5hkz  
annuities 年金   $w{
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applied cost 已分配成本   G0^NkH,k  
applied expense 已分配費用   'F1NBL  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   lf&g *%?1  
appreciation 漲價   in$Pk$ c  
article of association 公司章程   F4@``20|  
assessment 課稅   kP3'BBd,  
assets 資產   C*=#=.~~{  
attorney fee 律師費   U\P ;,o  
audit 審計   IWX%6*Zz  
auditor 審計員   x,pz X(  
average 平均數   ;kY'DKL(  
average cost 平均成本   zxY  
bad debt 壞賬   xDm^f^}>  
balance 餘額   >O?5mfMK  
balance sheet 資產負債表   ,*Jm\ u  
bank account 銀行賬戶   {'T=&`&OF  
bank balance 銀行結存   Qn_*(CSp  
bank charge 銀行手續費   d H]'&&M  
bank deposit 銀行存款   lUbQ@7a<'  
bank discount 銀行貼現   ;CD@RP{$n  
bank draft 銀行匯票   |}t[-a  
bank loan 銀行借款   %[b~4,c1  
bank overdraft 銀行透支   =otJf
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bankers acceptance 銀行承兌   YLk/16r  
bankruptcy 破產   zQ&`|kS  
bearer 持票人   a~jM^b;VN  
beneficiary 受益人   ]25 xX  
bequest 遺產   A46Xei:Ow  
bill 票據   jw]~g+x#$  
bill of exchange 匯票   F<VoPqHq  
bill of lading 提單   \hoYQK j  
bills discounted 貼現票據   1 :<f[l  
bills payable 應付票據   Z7lv|m&  
bills receivable 應收票據   D<78Tm x  
board of directors 董事會   3!ZndWSHV  
bonds 債券   l@Uo4b^4x  
bonus 紅利   kO>F, M  
book value 賬面價值   V*U{q%p(  
bookkeeper 簿記員   v47Y7s:uQ  
bookkeeping 簿記   )OpB\k  
branch office general ledger 支店往來賬戶   $9)|cO  
broker 經紀人   PRa#;W b  
brought down 接前   O0 [.*xG  
brought forward 接上頁   hE@s~~JYd  
budget 預算   ;Sl]8IZ  
by-product 副產品   U=QfInB  
by-product sales 副產品銷售   ~H`~&?  
capital 股本   )%FRBO]  
capital income 資本收益   {N!Xp:(<7_  
capital outlay 資本支出   RsU!mYs:H  
capital stock 股本   9Kf# jZ  
capital stock certificate 股票   1w*DU
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carried down 移後   N{w)}me[YY  
carried forward 移下頁   KG=h!]Meq  
cash 現金   8&+m5xS  
cash account 現金賬戶   I*hCIy#;  
cash in bank 存銀行現金   ^UOVXRn  
cash on delivery 交貨收款   ?Zu2=<DU  
cash on hand 庫存現金   :!Ea.v  
cash payment 現金支付   I
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cash purchase 現購   LVt{`   
cash sale 現沽   (CD wl,  
cashier 出?#123;員   \-i5b  
cashiers check 本票   "-bsWC  
certificate of deposit 存款單折   F-0|&0  
certificate of indebtedness 借據   F6,[!.wl  
certified check 保付支票   rRgP/E#_  
certified public accountant 會計師   C^2J<  
charges 費用   fR]%:'2k  
charge for remittances 匯水手續費   MOp06  
charter 營業執照   4K{<R!2I  
chartered accountant 會計師   {\u=m>2U|  
chattles 動產   R{N9'2l:  
check 支票   b8o}bm{s  
che stub 支票存根   u6 tD5Y  
closed account 己結清賬戶   :56f  
closing 結算   vOMmsU F  
closing entries 結賬紀錄   $=) i{kGS@  
closing stock 期末存貨   o$disJ  
closing the book 結賬   0H;,~ WY  
columnar journal 多欄日記賬   *|97 g*G(  
combination 聯合   vMT:j  
commission 佣金   ii,/omn:  
commodity 商品   bvpP/LeY  
common stock 普通股   &\[3m^L  
company 公司   >d1g
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compensation 賠償   'a1%`rzm  
compound interest 複利   t.
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consignee 承銷人   9'tOF  
consignment 寄銷   6h8fzqRzc  
consignor 寄銷人   c^Y&4=>T  
consolidated balance sheet 合併資產負債表   --X1oC52A  
consolidated profit and loss account 合併損益表   ea7l:(C  
consolidation 合併   t>]wWYy  
construction cost 營建成本   B-EVo&.  
construction revenue 營建收入   ^dc~hD  
contract 合同   "j(?fVx  
control account 統制賬戶   {
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copyright 版權   f/!
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corporation 公司   WcE{1&PXx  
cost 成本   IG}`~% Z  
cost accounting 成本會計   _DlkTi5(w  
cost of labour 勞工成本   |gl~wG1@  
cost of production 生產成本   ah1DuTT/G  
cost of manufacture 製造成本   {Vg8pt  
cost of sales 銷貨成本   lL6bIjf  
cost price 成本價格   8`edskWrU  
credit 貸方   F%<hng%k  
credit note 收款通知單   Av3qoH)[<  
creditor 債權人   XnBpL6"T`  
crossed check 橫線支票   #:C?:RMS  
current account 往來活期賬戶   eYJ6&).F  
current asset 流動資產   : 5=E>!  
current liability 流動負債   vO2I"Y*\  
current profit and loss 本期損益   qJ\tc\
  
debit 借方   =SY5E{`4p  
debt 債務   _9@D o6  
debtor 債務人   HC'k81Q  
deed 契據   k{fTqKS%h  
deferred assets 遞延資產   
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deferred liabilities 遞延負債   Woo2hg-ti  
delivery 交貨   H\BhAf  
delivery expense 送貨費   )@%wj;>a  
delivery order 出貨單   BPFd'-O)  
demand draft 即期匯票   G'*_7HD  
demand note 即期票據   lP9XqQ(  
demurrage charge 延期費   a-P'h1hbH  
deposit 存款   ?k6PH"M  
deposit slip 存款單   eh@6tr zp=  
depreciation 折舊   1r %~Rm  
direct cost 直接成本  
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direct labour 直接人工   W>ZL[B
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director 董事   %&D,|Yl6  
discount 折扣   N{lj"C]L  
discount on purchase 進貨折扣   +@:$7m(V  
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