[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。   < 5ow81  
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acceptance 承兌   MI/1uw  
account 賬戶   i< ih :  
accountant 會計員   XxIUB(.QI  
accounting 會計   pnD#RvmW2e  
accounting system 會計制度   a4
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accounts payable 應付賬款   `{/tx!  
accounts receivable 應收賬款   cH#`f4  
accumulated profits 累積利益   [#_ceg1G  
adjusting entry ?#123;整記錄   Ul=`]@]]  
adjustment ?#123;整   mU
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administration expense 管理費用   Xf0pQ]8\  
advances 預付   +m1edPA[  
advertising expense 廣告費   R:E`  
agency 代理   $j:0*Z=>  
agent 代理人   U+K_eEI0_I  
agreement 契約   ,=m n*  
allotments 分配數   9u9#&xx  
allowance 津貼   lBCM;#P  
amalgamation 合併   cX*^PSM  
amortization 攤銷   0zd1:*KR,  
amortized cost 應攤成本   u$0>K,f  
annuities 年金   e1H.2n{y^  
applied cost 已分配成本  
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applied expense 已分配費用   n8?gZ` W  
applied manufacturing expense 己分配製造費用    np~oF  
apportioned charge 攤派費用   lY~xoHT;[  
appreciation 漲價  
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article of association 公司章程   o5)U3U1|  
assessment 課稅   znM"P|A  
assets 資產   4U((d x*m  
attorney fee 律師費   { "/@,!9rJ  
audit 審計   1:,aFp>qr  
auditor 審計員   xTe?*  
average 平均數   p5*i d5
 
average cost 平均成本   ( \Dd9a8V-  
bad debt 壞賬   03MB,  
balance 餘額   #i~.wQ$1  
balance sheet 資產負債表   x>t:&Y M  
bank account 銀行賬戶   6gp3n;D  
bank balance 銀行結存   MPT[f  
bank charge 銀行手續費   ^,?]]=mE  
bank deposit 銀行存款   6rRPqO j  
bank discount 銀行貼現   @A)gsDt9A  
bank draft 銀行匯票   Xdjxt?*  
bank loan 銀行借款   W2n%D& PE  
bank overdraft 銀行透支   Gm*i='f!?  
bankers acceptance 銀行承兌   {
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bankruptcy 破產   u~G,=n  
bearer 持票人    yXDf;`J  
beneficiary 受益人   #Z
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bequest 遺產   Q i
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bill 票據   8(BLS{-"<  
bill of exchange 匯票   -8-Aqh8|  
bill of lading 提單   L%<1cE))  
bills discounted 貼現票據   QtRKmry{
 
bills payable 應付票據   r|&qXb x  
bills receivable 應收票據   0BD3~Lv  
board of directors 董事會   -0>@jfP^D  
bonds 債券   ~_R=2t{u_  
bonus 紅利   q
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book value 賬面價值   0`_Gj{: L  
bookkeeper 簿記員   9ah,a 4  
bookkeeping 簿記   ^oA^z
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branch office general ledger 支店往來賬戶   h8nJ$jg  
broker 經紀人   KSLyU1W  
brought down 接前   27;*6/>,  
brought forward 接上頁   Ua(!:5q?  
budget 預算   O10h(Wg  
by-product 副產品   y*P[*/g  
by-product sales 副產品銷售   x3)qK6,\  
capital 股本   #A?U_32z/2  
capital income 資本收益   XO\P4x:c  
capital outlay 資本支出   K^9!Qp  
capital stock 股本   ji ">} -  
capital stock certificate 股票   [_${N,1  
carried down 移後   MvObx'+  
carried forward 移下頁   H]YPMG<  
cash 現金   M,6 m*  
cash account 現金賬戶   Nmp1[/{J  
cash in bank 存銀行現金   " >;},$  
cash on delivery 交貨收款   m\ j'7mZ1  
cash on hand 庫存現金   M7En%sBp  
cash payment 現金支付   >?I[dYzut  
cash purchase 現購   (]rtBeT  
cash sale 現沽   2E;*kKw[  
cashier 出?#123;員   8j8FQ!M  
cashiers check 本票   aA=qel  
certificate of deposit 存款單折   *y7^4I-J  
certificate of indebtedness 借據  

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certified check 保付支票   kyz_r6  
certified public accountant 會計師   m ?LOd9  
charges 費用   6EJ,czt(  
charge for remittances 匯水手續費   Nf
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charter 營業執照   Q-(twh  
chartered accountant 會計師   ]M>mwnt+  
chattles 動產   ^O4.$4t|  
check 支票   u|APx8?"o  
che stub 支票存根   K6_{AuL}4  
closed account 己結清賬戶   l[.RnM[v  
closing 結算   I%;xMtY1o  
closing entries 結賬紀錄   eZT923tD  
closing stock 期末存貨   $Y7q2  
closing the book 結賬   HLa|ycB%  
columnar journal 多欄日記賬   <
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combination 聯合   aw {?UvL&  
commission 佣金   W8R@Pf
  
commodity 商品    h9RG?r1  
common stock 普通股   jbGP`b1_  
company 公司   }JoCk{<31  
compensation 賠償   r( :"BQ  
compound interest 複利   4Rp2  
consignee 承銷人   Tw);`&Ulo  
consignment 寄銷   C4]vq+  
consignor 寄銷人   QVm3(;&'  
consolidated balance sheet 合併資產負債表   u-yQP@^H  
consolidated profit and loss account 合併損益表   "\U$aaF  
consolidation 合併   ~~]L!P  
construction cost 營建成本   J ah~h44&  
construction revenue 營建收入   v|"Nx42  
contract 合同   c{7!:hi`x  
control account 統制賬戶   }LN  +V~  
copyright 版權   bncIxxe  
corporation 公司   CUaI66  
cost 成本   a>G|t5w  
cost accounting 成本會計   X~G!{TT_x6  
cost of labour 勞工成本   SZea[~&  
cost of production 生產成本   V)oUSHillH  
cost of manufacture 製造成本   }L3kpw  
cost of sales 銷貨成本   YFL9Q <  
cost price 成本價格   e>=P'  
credit 貸方   DI"mi1ObE  
credit note 收款通知單   1nye.i~  
creditor 債權人   6$lj$8\  
crossed check 橫線支票   +x\b- '  
current account 往來活期賬戶   XL1v&'HLV  
current asset 流動資產   V \,Z (  
current liability 流動負債   '!I^Lfz-Z  
current profit and loss 本期損益   ]4
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debit 借方   d:|X|0#\uH  
debt 債務   6V KsX+sd  
debtor 債務人   PTXy: >]M  
deed 契據   RHZ5f0b4L  
deferred assets 遞延資產   OEnJ".&V  
deferred liabilities 遞延負債   K1AI:$H  
delivery 交貨   %+ynrg-  
delivery expense 送貨費   b)tvXi
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delivery order 出貨單   s`B"qw  
demand draft 即期匯票   za`  
demand note 即期票據   ^w/_hY!4/  
demurrage charge 延期費   y2bL!Y<s9  
deposit 存款   Q-
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deposit slip 存款單   u_[s+J/  
depreciation 折舊   : n4 ?  
direct cost 直接成本   5zWxI]4d\  
direct labour 直接人工   o$8v8="p  
director 董事   o}C|N)'  
discount 折扣   q90eB6G0g  
discount on purchase 進貨折扣   gNY}`'~hr  
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