[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。   aMSX"N"ot  
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acceptance 承兌   HXTB
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account 賬戶   );wSay>%(  
accountant 會計員   `4RraJj>0~  
accounting 會計   h7NS9CgO  
accounting system 會計制度   $/aZ/O)F  
accounts payable 應付賬款   S=>54!{`x  
accounts receivable 應收賬款   ;[]{O5TB  
accumulated profits 累積利益   ?v>!wuiP  
adjusting entry ?#123;整記錄   -bo5/`x  
adjustment ?#123;整   1Z?en  
administration expense 管理費用   z O  
advances 預付   -v4kW0G  
advertising expense 廣告費   a a=GW%  
agency 代理   O!}TZfC  
agent 代理人   Fg)Iw<7_2  
agreement 契約   3[E3]]OVa  
allotments 分配數   C:/O]slH  
allowance 津貼   7u!i)<pn  
amalgamation 合併   8F(lW)An  
amortization 攤銷   ~a:0Q{>a  
amortized cost 應攤成本   -aDGXQM{~  
annuities 年金   )\C:|  
applied cost 已分配成本   V]cD^Fqp  
applied expense 已分配費用   K14e"w%6rs  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   wRn]  
appreciation 漲價   ~F^( O{EG  
article of association 公司章程   P%A^TD|  
assessment 課稅   #Jv|zf5Z  
assets 資產   kh/n|2  
attorney fee 律師費   n*6Oa/JG7  
audit 審計   lCBb0k2  
auditor 審計員   r#^/qs(~  
average 平均數  
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average cost 平均成本   V?Y;.n&y  
bad debt 壞賬   6eqxwj{S[  
balance 餘額   R _WP r[P  
balance sheet 資產負債表   GsG.9nd  
bank account 銀行賬戶   \kU0D  
bank balance 銀行結存   Hn5:*;N  
bank charge 銀行手續費   FUic
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bank deposit 銀行存款   Bb2;zOGdA  
bank discount 銀行貼現   HV-c DL  
bank draft 銀行匯票   ld8E!t[  
bank loan 銀行借款   q~
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bank overdraft 銀行透支   V9*Z  
bankers acceptance 銀行承兌   S"ZH5O(  
bankruptcy 破產   QFMR~6 ?  
bearer 持票人   ezn%*X y,  
beneficiary 受益人   Tf/j
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bequest 遺產   3 f=_F  
bill 票據   K' xN>qc  
bill of exchange 匯票   0|kkwZVPn  
bill of lading 提單   qjQR0MC  
bills discounted 貼現票據   P(BjXMd  
bills payable 應付票據   r>4HF"Nm  
bills receivable 應收票據   (3Hz=k_  
board of directors 董事會   o2
  
bonds 債券   (- `h8M  
bonus 紅利   C7#ji"t  
book value 賬面價值   D#}t)$"  
bookkeeper 簿記員   (jbHV.]P9  
bookkeeping 簿記   `yYoVu*  
branch office general ledger 支店往來賬戶   22aS <@}  
broker 經紀人   1p&e:v  
brought down 接前   p4QQ5O$;  
brought forward 接上頁   0$)uOUVJ  
budget 預算   7e[3Pu_/X  
by-product 副產品   FC
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by-product sales 副產品銷售   )Qe<XJH!  
capital 股本   04ZP\  
capital income 資本收益   {;uOc{~+  
capital outlay 資本支出   ~9%L)nC2'  
capital stock 股本   >yk@t&j,  
capital stock certificate 股票   to-D XT.  
carried down 移後   0LEJnl  
carried forward 移下頁  
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cash 現金   a6\0XVU  
cash account 現金賬戶   ctI
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cash in bank 存銀行現金   a;a^- n|D  
cash on delivery 交貨收款   Qh*"B  
cash on hand 庫存現金   ]-ad\PI$  
cash payment 現金支付   H_w&_h&  
cash purchase 現購   M)sM G C  
cash sale 現沽   9e5XS\  
cashier 出?#123;員   mX8k4$z  
cashiers check 本票   ncw)VH;_-  
certificate of deposit 存款單折   KrVP#|9%"  
certificate of indebtedness 借據   W:5uoO]=<  
certified check 保付支票   S7i,oP7  
certified public accountant 會計師   F|mppY'<J  
charges 費用   yN-o?[o  
charge for remittances 匯水手續費   9
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charter 營業執照   ,#n$YT7  
chartered accountant 會計師   $?x;?wS0V  
chattles 動產   p;#@#>h  
check 支票   MZJ@qIg[Y  
che stub 支票存根   &+0WZ#VI  
closed account 己結清賬戶   ,xcm:;&  
closing 結算   2bIP.M2Fs  
closing entries 結賬紀錄   f/"
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closing stock 期末存貨   i|N%dl+T=  
closing the book 結賬   }EJAC*W,  
columnar journal 多欄日記賬   !*I0}I ~  
combination 聯合   c+dmA(JC  
commission 佣金   UdGa#rcNW  
commodity 商品   1u`{yl*+?  
common stock 普通股   %?2:1o  
company 公司   {&u`d.Lk2p  
compensation 賠償   pry
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compound interest 複利   RaT.%:CRm  
consignee 承銷人   LIah'6qR  
consignment 寄銷   +K2p2Dw(k  
consignor 寄銷人   9Rf})$o+  
consolidated balance sheet 合併資產負債表   \eH`{Z'.x5  
consolidated profit and loss account 合併損益表   4hl`~&yDf  
consolidation 合併   Z [[AmxE'l  
construction cost 營建成本   Nw3K@Ge  
construction revenue 營建收入   d ,"L8  
contract 合同   T)CEcz  
control account 統制賬戶   y)//u:l  
copyright 版權   w'i8yl bZ  
corporation 公司   2)-V\:;js  
cost 成本   6'Sq|@VOi  
cost accounting 成本會計   "pA24Ze  
cost of labour 勞工成本   Zqi;by%  
cost of production 生產成本   wC&+nS1  
cost of manufacture 製造成本   }c]u'a!4  
cost of sales 銷貨成本   z5tOsU  
cost price 成本價格   V
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credit 貸方   (Zi,~Wqm$  
credit note 收款通知單   oS0rP'V^  
creditor 債權人   A_pc v7=@  
crossed check 橫線支票   .\rJ|HpZ1J  
current account 往來活期賬戶   S\jIs[Dz  
current asset 流動資產   ABG>W>H-S  
current liability 流動負債   x<=<Lx0B;  
current profit and loss 本期損益   'uBa gd>*  
debit 借方   E9N.b.Q)  
debt 債務   ! < O,xI'  
debtor 債務人   m[w 8|[  
deed 契據   Bk yW
 
deferred assets 遞延資產   Y^(Nz
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deferred liabilities 遞延負債   eVvDis  
delivery 交貨   yt5'2!jc  
delivery expense 送貨費   Z*Lv!6WS  
delivery order 出貨單   9{- Sa  
demand draft 即期匯票   cedH#;V!j  
demand note 即期票據   -
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demurrage charge 延期費    K0 6 E:  
deposit 存款   7dh--.i  
deposit slip 存款單   1)N~0)dO  
depreciation 折舊   b!l/O2 G  
direct cost 直接成本   a? <Ar#)j  
direct labour 直接人工   n&fV^ x  
director 董事   y9::m]s  
discount 折扣   x6iT"\MO  
discount on purchase 進貨折扣   _ry7[/)  
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