[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。   +ijxv  
T%E/k# )q  
acceptance 承兌   iKv"200h(  
account 賬戶   9&s>RJ  
accountant 會計員   }/jWa|)f  
accounting 會計   Q1(4l?X@  
accounting system 會計制度   N w/it *f  
accounts payable 應付賬款   Dy{lgT0k  
accounts receivable 應收賬款   j%gle %_  
accumulated profits 累積利益   3teP6|K'g  
adjusting entry ?#123;整記錄   \T?6TDZ]  
adjustment ?#123;整   GyfKSj;  
administration expense 管理費用   PmtXD6p3(  
advances 預付   ]$U A5/a  
advertising expense 廣告費   W9S6 SO^\  
agency 代理   %0'7J@W  
agent 代理人   (UZ].+)s  
agreement 契約   P!lfk:M^;  
allotments 分配數   )!FheoR  
allowance 津貼   &,* ILz  
amalgamation 合併   ^JGwCHeb|H  
amortization 攤銷   4ZkaH(a1  
amortized cost 應攤成本   F6_en z  
annuities 年金   rx@2Dmt6  
applied cost 已分配成本   T&j:gg  
applied expense 已分配費用   5=1Ml50  
applied manufacturing expense 己分配製造費用   9zm2}6r4  
apportioned charge 攤派費用   ;_0frX  
appreciation 漲價   mdlMciP  
article of association 公司章程   Ao\Im(?  
assessment 課稅   u,]qrlx{  
assets 資產   Sa/]81aG  
attorney fee 律師費   #VsS C1  
audit 審計   hfg ^z5  
auditor 審計員   D58RHgY[  
average 平均數   +K,T^<F;  
average cost 平均成本   D-e?;<  
bad debt 壞賬   U#{(*)q r  
balance 餘額   g*!1S  
balance sheet 資產負債表   c GyBml1  
bank account 銀行賬戶   AuY*x;~  
bank balance 銀行結存   ]1MZ:]k  
bank charge 銀行手續費   fr}.#~{5Y  
bank deposit 銀行存款   1?G%&X@ X  
bank discount 銀行貼現   x+v&3YF
 
bank draft 銀行匯票   @h(Z;  
bank loan 銀行借款   1v*N]}`HU  
bank overdraft 銀行透支   fZQ2<*)pqO  
bankers acceptance 銀行承兌   iu2O/l#r  
bankruptcy 破產   h<qi[d4X  
bearer 持票人   ULO_?4}B  
beneficiary 受益人   >O0<u  
bequest 遺產   KL"_h`UW  
bill 票據   ):fu]s "  
bill of exchange 匯票   kIRjoKf<F  
bill of lading 提單   H|/"'t OZ  
bills discounted 貼現票據   -fN5-AC  
bills payable 應付票據   Q]OR0-6<.  
bills receivable 應收票據   ]$Q@4=fb  
board of directors 董事會   X]d N1/_  
bonds 債券   xpI8QV$#  
bonus 紅利   r]Lj@0F>8  
book value 賬面價值   R_2#7Xs  
bookkeeper 簿記員   V7vojm4O  
bookkeeping 簿記   0^6} s1d_  
branch office general ledger 支店往來賬戶   YoZd,} i  
broker 經紀人   XW+-E^d  
brought down 接前   -s^cy+jd  
brought forward 接上頁   u++a0>N  
budget 預算   Ex6Kxd}8  
by-product 副產品   =6N=5JePB  
by-product sales 副產品銷售   pp2 Jy{\d  
capital 股本   ,+x\NY2d
 
capital income 資本收益   ?"kU+tCxg  
capital outlay 資本支出   6U,:J'5gP  
capital stock 股本   aM:tg1g  
capital stock certificate 股票   Ga` 8oY+~  
carried down 移後   e~
nh95  
carried forward 移下頁   i%MR<M  
cash 現金   SCjVzvG$yg  
cash account 現金賬戶   Hi U/fi`  
cash in bank 存銀行現金   "$q"Kilj%  
cash on delivery 交貨收款   Z/:W.*u  
cash on hand 庫存現金   YVk +zt~S  
cash payment 現金支付   d  <zD@ z  
cash purchase 現購   ClufP6'  
cash sale 現沽   }:*?w>=  
cashier 出?#123;員   rLbFaLeQ  
cashiers check 本票   wkp$/IZKMj  
certificate of deposit 存款單折   $?9u;+jIR  
certificate of indebtedness 借據   H~:g=Zw  
certified check 保付支票   }I
Q![T5  
certified public accountant 會計師   (1'sBm7F  
charges 費用    h}}7_I9  
charge for remittances 匯水手續費   ANR611-a  
charter 營業執照   G#='*vOtO  
chartered accountant 會計師   aw7pr464  
chattles 動產   #XNUR j  
check 支票   k1LbWR1%wB  
che stub 支票存根   6K >(n  
closed account 己結清賬戶   \\ZhM  
closing 結算   }}wSns  
closing entries 結賬紀錄   Z7Nhb{  
closing stock 期末存貨   :]* =f].  
closing the book 結賬   #Zn+-Ih  
columnar journal 多欄日記賬   fUJe{C<H  
combination 聯合   D:(h^R0;  
commission 佣金   =4Jg6JKYg  
commodity 商品   $<f+CtD4  
common stock 普通股   7K!n'dAi6  
company 公司   ^(:na6C  
compensation 賠償   zeH=py[ n  
compound interest 複利   0IsnG?"  
consignee 承銷人   iT1HbAT]  
consignment 寄銷   {Hw$`wL  
consignor 寄銷人   U*T :p>&  
consolidated balance sheet 合併資產負債表   DyQvk  
consolidated profit and loss account 合併損益表   WhV>]B2+"  
consolidation 合併   prxmDI  
construction cost 營建成本   ]O~/k~f  
construction revenue 營建收入   be.Kx< I  
contract 合同   Bv`3T Af2  
control account 統制賬戶   aIN?|Ch  
copyright 版權   =[Tf9uQY  
corporation 公司   fJY b)sN  
cost 成本   +jp^  
cost accounting 成本會計   a0 w  
cost of labour 勞工成本   tgu fU  
cost of production 生產成本   IZ]L.0,  
cost of manufacture 製造成本   "~IGE3{  
cost of sales 銷貨成本   U9RpHh`  
cost price 成本價格   C}]rx{xC  
credit 貸方    TJb&f<  
credit note 收款通知單   !i=k=l=  
creditor 債權人   hPUYq7B  
crossed check 橫線支票   q -^Z=,<  
current account 往來活期賬戶   yn{U/+  
current asset 流動資產   n\YWWW[wf  
current liability 流動負債   yMf["AvG  
current profit and loss 本期損益   uTP4r  
debit 借方   yy\d<-X~  
debt 債務   !|#1z
}(  
debtor 債務人   Rs 0Gqx  
deed 契據   vu)V:y  
deferred assets 遞延資產   }5ONDg(I~  
deferred liabilities 遞延負債   [m]O^Hp{{  
delivery 交貨   U,$^|Iz  
delivery expense 送貨費   hC2Ra "te)  
delivery order 出貨單   Lmyw[s\U  
demand draft 即期匯票   }-M%$~`  
demand note 即期票據   QBT_H"[  
demurrage charge 延期費   5LxzET" P  
deposit 存款   %MN>b[z  
deposit slip 存款單   bC]GL$ph9*  
depreciation 折舊   O.P:~  
direct cost 直接成本   4_?*@L1  
direct labour 直接人工   a~[]Ye@H  
director 董事   H
d=!  
discount 折扣   ZlYb8+rW  
discount on purchase 進貨折扣   CEb .?B  
   L+ "5g@