[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。   _<Hb(z  
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acceptance 承兌   Gg 7WmL  
account 賬戶   Fpy6"Z?z  
accountant 會計員   eXj\DjttG}  
accounting 會計   ]jHh7> D  
accounting system 會計制度   o0zc}mm  
accounts payable 應付賬款   <C7M";54-  
accounts receivable 應收賬款   1Z^`l6|2  
accumulated profits 累積利益   xi '72  
adjusting entry ?#123;整記錄   l.__10{  
adjustment ?#123;整   h Jfa_  
administration expense 管理費用   Y|{r vBKjf  
advances 預付   &/b?I `  
advertising expense 廣告費   LydbP17K}  
agency 代理   zjluX\  
agent 代理人   zWCW:dI  
agreement 契約   tc+GR?-7W  
allotments 分配數   +-Z"H)  
allowance 津貼   *u|lmALs  
amalgamation 合併   @-)<|orU4  
amortization 攤銷   -mev%lV  
amortized cost 應攤成本   W0
+gfg  
annuities 年金   ({;P#qCX  
applied cost 已分配成本   XM$5S+e  
applied expense 已分配費用   @<@R=aqE  
applied manufacturing expense 己分配製造費用   Wrf^O2  
apportioned charge 攤派費用   \_*?R,$3Y,  
appreciation 漲價   X_lUD?y  
article of association 公司章程   @A~B ,  
assessment 課稅   `c qH}2s#  
assets 資產   blKDQ~T2  
attorney fee 律師費   ^kCk^D-Gz  
audit 審計   2*~JMbm  
auditor 審計員    )64LKb$  
average 平均數   Uv @!i0W  
average cost 平均成本   5 {T9*  
bad debt 壞賬   @Og\SZhn  
balance 餘額   J6*\>N5W  
balance sheet 資產負債表   "_ PH"W  
bank account 銀行賬戶   y1,?ZWTayr  
bank balance 銀行結存   d-6sC@PB  
bank charge 銀行手續費   s)=!2AY  
bank deposit 銀行存款   B-y0;0  
bank discount 銀行貼現   >,w
\lf9  
bank draft 銀行匯票   T[Z <bW~0  
bank loan 銀行借款   8! |.H p  
bank overdraft 銀行透支   P.
[6s$J  
bankers acceptance 銀行承兌   fWtb mUq  
bankruptcy 破產   D\45l  
bearer 持票人   SeRK7Q&_  
beneficiary 受益人   .c=$ bQ>^  
bequest 遺產   >5Q^9 9V  
bill 票據   nvO%  
bill of exchange 匯票   "K}W^J9v  
bill of lading 提單   E"9/YWv  
bills discounted 貼現票據   TnvHO_P,  
bills payable 應付票據   ;ZxK3/(7  
bills receivable 應收票據   PTuCN  
board of directors 董事會   tMD^$E"C  
bonds 債券   2- Npw%;  
bonus 紅利   mr{k>Un\  
book value 賬面價值   :,h=2a_ 8  
bookkeeper 簿記員   .NV)hg)|cZ  
bookkeeping 簿記   ;X* K*q  
branch office general ledger 支店往來賬戶   4*N@=v  
broker 經紀人   6SW|H"!!  
brought down 接前   )o " SB1  
brought forward 接上頁   7` uA  
budget 預算    m+7 2C]9  
by-product 副產品   HobGl0<y  
by-product sales 副產品銷售   gZ`#tlA~  
capital 股本   O" X!S_R  
capital income 資本收益   \28b_,i+  
capital outlay 資本支出   Y5h)l<P>B  
capital stock 股本    b.mjQ  
capital stock certificate 股票   q_9N+-?{7  
carried down 移後   FT3,k&i  
carried forward 移下頁   fw(j6:p  
cash 現金   4 B E:&A  
cash account 現金賬戶   k$$S!qi#  
cash in bank 存銀行現金   E5Snl#Gl\0  
cash on delivery 交貨收款   &;NNUT>Q  
cash on hand 庫存現金   GDo)6du
 
cash payment 現金支付   o5*74Mv  
cash purchase 現購   0M/\bEG(_  
cash sale 現沽   ~L\(/[  
cashier 出?#123;員   np' M4^E;  
cashiers check 本票    |(J ?#
?  
certificate of deposit 存款單折   DiGUxnP  
certificate of indebtedness 借據   VuO)  
certified check 保付支票   @ 2%.>0s.  
certified public accountant 會計師   Gpxb_}P  
charges 費用   +e\:C~2f28  
charge for remittances 匯水手續費   NR;S3-Iq(  
charter 營業執照   WRLu3nBx  
chartered accountant 會計師   .=b +O~  
chattles 動產   tvj'{W  
check 支票   NSiYUAug  
che stub 支票存根    eo<~1w  
closed account 己結清賬戶   BZ\EqB  
closing 結算   HAI1%F236  
closing entries 結賬紀錄   *s<dgFA'  
closing stock 期末存貨   6gg#Z  
closing the book 結賬   8eS@<[[F#  
columnar journal 多欄日記賬   %T
,\xZ  
combination 聯合   X."h Tha5  
commission 佣金   HkfSx rTgQ  
commodity 商品   \f M!^  
common stock 普通股   wEo-a< (  
company 公司   1^WA  
compensation 賠償   <Hr@~<@~  
compound interest 複利   WrK^>  
consignee 承銷人   J<5vs3[9  
consignment 寄銷   HhQPgjZ/  
consignor 寄銷人   A\PV@w%Ai  
consolidated balance sheet 合併資產負債表   G5XnGl}Q  
consolidated profit and loss account 合併損益表   R<0!?`b  
consolidation 合併   w=P<4bdT  
construction cost 營建成本   -%/,j)VKD  
construction revenue 營建收入   `aX}.{.!  
contract 合同   *\~kjZ 3  
control account 統制賬戶   m|Q&Lphb8  
copyright 版權   P`IMvOs&  
corporation 公司   t#D\*:Xi  
cost 成本   Tm~#wL +r  
cost accounting 成本會計   K_lCDiqG  
cost of labour 勞工成本   w_z^5\u0  
cost of production 生產成本   n4r( Vg1GS  
cost of manufacture 製造成本   whg4o|p  
cost of sales 銷貨成本   ["#A-S  
cost price 成本價格   nE"b`  
credit 貸方   B'BbTI,  
credit note 收款通知單   uy*x~v*I]  
creditor 債權人   -)vp&-  
crossed check 橫線支票   }Bod#|`  
current account 往來活期賬戶   ^)0{42!]  
current asset 流動資產   7q{v9xKy  
current liability 流動負債   L&gEQDPgq|  
current profit and loss 本期損益   &_%+r5  
debit 借方   PEQvEruZ}  
debt 債務   KxTYc  
debtor 債務人   #V9hG9%8  
deed 契據   \%4+mgiD  
deferred assets 遞延資產   C;:1CK  
deferred liabilities 遞延負債   S,<.!v57  
delivery 交貨   b8b PK<  
delivery expense 送貨費   j>Bk;f|  
delivery order 出貨單   vM4`u5  
demand draft 即期匯票   oWaIjU0  
demand note 即期票據   Xde=}9  
demurrage charge 延期費   m+gG &`&u  
deposit 存款   7rDR
u]  
deposit slip 存款單   4z 3$  
depreciation 折舊   *ej o6>  
direct cost 直接成本   buM>^A"  
direct labour 直接人工   ;0X|*w1JO  
director 董事   FLnAN;  
discount 折扣   sFz4^Kn  
discount on purchase 進貨折扣   d<cbp[3F  
   Ew,wNR`