[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。   d*gv.mE  
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acceptance 承兌   3Zd,"/RH  
account 賬戶   u|M
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accountant 會計員   1eshuL  
accounting 會計   I%a-5f$0  
accounting system 會計制度   `=#jWZ.8m  
accounts payable 應付賬款   =_|G q|  
accounts receivable 應收賬款   VlA]A,P}i  
accumulated profits 累積利益   F/>\uzu  
adjusting entry ?#123;整記錄   \DZ .#=d  
adjustment ?#123;整   SKnYeT  
administration expense 管理費用   ycc G>%>r  
advances 預付   _r\M}lDh*  
advertising expense 廣告費   O=}Rp1  
agency 代理   |H_WY #  
agent 代理人   0: hv6Ge^  
agreement 契約   x@rQ 7K>  
allotments 分配數   W>d)(  
allowance 津貼   OmBz's
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amalgamation 合併   C2v_]
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amortization 攤銷   Po@;PR=  
amortized cost 應攤成本   wxh\CBxG  
annuities 年金   \b(&-=(  
applied cost 已分配成本   -~~h1  
applied expense 已分配費用   xLoQ0rt 6  
applied manufacturing expense 己分配製造費用   0,ryy,2  
apportioned charge 攤派費用   !KK
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appreciation 漲價   SU~.baP?  
article of association 公司章程   lNg){3  
assessment 課稅   9N9&y^SmD  
assets 資產   #d\&6'O  
attorney fee 律師費   C){Q;`M-<  
audit 審計  
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auditor 審計員   7mMGH (  
average 平均數   (wZ!OLY%}  
average cost 平均成本   ~>=.^  
bad debt 壞賬   '_ .qhsS  
balance 餘額   Bgc ]t
  
balance sheet 資產負債表   JXU?'@QY  
bank account 銀行賬戶   ;i6~iLY  
bank balance 銀行結存   L7 }nmP>aR  
bank charge 銀行手續費   <L qJg
  
bank deposit 銀行存款   C-c'"F
Hq  
bank discount 銀行貼現   ye$_=KARP  
bank draft 銀行匯票   -\? -  
bank loan 銀行借款   8Zsaq1S  
bank overdraft 銀行透支   ktTP~7UVi  
bankers acceptance 銀行承兌   r4*H96l  
bankruptcy 破產   [d[w/@  
bearer 持票人   8N'hG,  
beneficiary 受益人   ~bb6NP;'L  
bequest 遺產   #4$YQ  
bill 票據   -GPBX?  
bill of exchange 匯票   @s-P!uCaT  
bill of lading 提單   @L!^2v  
bills discounted 貼現票據   AtCT  
bills payable 應付票據   ^w1+b;)  
bills receivable 應收票據   l6HtZ(  
board of directors 董事會   E! NtD).=S  
bonds 債券   nA,=g'7S  
bonus 紅利   &]n }fq  
book value 賬面價值   uKk#V6
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bookkeeper 簿記員   b Or11?
 
bookkeeping 簿記   St%x\[D  
branch office general ledger 支店往來賬戶   
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broker 經紀人   KZ 7B2  
brought down 接前   "{D/a7]lC  
brought forward 接上頁   H;nzo3x  
budget 預算   Zio!j%G  
by-product 副產品   h76j|1gI  
by-product sales 副產品銷售   YTefEG]|q  
capital 股本   :;eOhZ=_  
capital income 資本收益   w
ea  
capital outlay 資本支出   |cY HH$  
capital stock 股本   Opu*i  
capital stock certificate 股票   7w)8s  
carried down 移後   iw,u
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carried forward 移下頁   1sj7]G]`
k  
cash 現金   }}TPu8Rl  
cash account 現金賬戶   <pb  
cash in bank 存銀行現金   ,g7O   
cash on delivery 交貨收款   j "<?9/r  
cash on hand 庫存現金   L.@$rFhA  
cash payment 現金支付   j? BL8E'   
cash purchase 現購   _9lMa7i  
cash sale 現沽   n >.@@  
cashier 出?#123;員   ek]JzD~w$  
cashiers check 本票   Hu<]*(lK%  
certificate of deposit 存款單折   j13-? fQ&  
certificate of indebtedness 借據   M8WjqTq  
certified check 保付支票   #VX]tr
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certified public accountant 會計師   EX{%CPp7}  
charges 費用   cF15Mm
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charge for remittances 匯水手續費   LD[\eJ_  
charter 營業執照   qLLrR,:  
chartered accountant 會計師   <<d#  
chattles 動產   R
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check 支票   i_*yS+Z;  
che stub 支票存根   _oc6=Z  
closed account 己結清賬戶   n}Z%D-b$  
closing 結算   ZUHW*U.  
closing entries 結賬紀錄   3\m!  
closing stock 期末存貨   Y[7p
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closing the book 結賬   ),N,!15j,  
columnar journal 多欄日記賬   _?"y1L.  
combination 聯合   g$GG o[_0  
commission 佣金   3<XuJ1V&  
commodity 商品   )Q`Ycz-  
common stock 普通股   1<m`38'  
company 公司   m@+v6&,  
compensation 賠償   m^L !_~  
compound interest 複利   Q|o$^D,  
consignee 承銷人   ||X3g"2W9  
consignment 寄銷   87!jn'A  
consignor 寄銷人   Q9OCf"n$  
consolidated balance sheet 合併資產負債表   #>aq'47j  
consolidated profit and loss account 合併損益表   D1y`J&A>Q  
consolidation 合併   B;[ . u>f  
construction cost 營建成本   ZOPK  
construction revenue 營建收入   "|(. W3f1  
contract 合同   lGYW[0dy  
control account 統制賬戶   ^)]U5+g?  
copyright 版權   ~

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corporation 公司   b(N\R_IQ~  
cost 成本   $rW(*#C  
cost accounting 成本會計   f
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cost of labour 勞工成本   _(J#RH  
cost of production 生產成本   MUl7o@{'  
cost of manufacture 製造成本   ~ `}),aA  
cost of sales 銷貨成本   1]''@oh{6U  
cost price 成本價格   !%65YTxY-  
credit 貸方   \l(J6T
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credit note 收款通知單   Vc5>I_   
creditor 債權人   m BvO<?ec  
crossed check 橫線支票   =At" Q6-O  
current account 往來活期賬戶   tUH?N/qn  
current asset 流動資產   rGNa[1{kRs  
current liability 流動負債   V. i
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current profit and loss 本期損益   ^dLu#,;  
debit 借方   L< =Dl  
debt 債務   grE(8M  
debtor 債務人   [(Z(8{3i  
deed 契據   ,!Q nh:  
deferred assets 遞延資產   5B)&;[  
deferred liabilities 遞延負債   kF^4kCJ@  
delivery 交貨   X7-*`NI^  
delivery expense 送貨費    I\_2=mL  
delivery order 出貨單   Z4Q]By:/L  
demand draft 即期匯票   j|pTbOgk%  
demand note 即期票據   g(i6Uj~)  
demurrage charge 延期費   O0jOI3/P%  
deposit 存款   ,&@GxiU  
deposit slip 存款單   bDl#806PL  
depreciation 折舊   9NwUXh(:(  
direct cost 直接成本   bu6Sp3g  
direct labour 直接人工   |HT7m5tu4  
director 董事   Q(-&}cY  
discount 折扣   s i2@k  
discount on purchase 進貨折扣   + Fo^NT  
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