[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。   bz'#YM  
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acceptance 承兌   6B8gMO  
account 賬戶   ,SV34+(
 
accountant 會計員   # ULjK*)R  
accounting 會計   ;N(9n X}%)  
accounting system 會計制度   ]=Tle&yM+T  
accounts payable 應付賬款   YP4lizs.  
accounts receivable 應收賬款   *!5X!\e_  
accumulated profits 累積利益   HI\V29 a  
adjusting entry ?#123;整記錄   x?6 \C-i  
adjustment ?#123;整   W ])Lc3X  
administration expense 管理費用   +{b3A@f|F  
advances 預付   BJ*8mKi h  
advertising expense 廣告費    I?R?rW
 
agency 代理   bc3 T8(  
agent 代理人   !5^&?plC@  
agreement 契約   EK8rV  
allotments 分配數   !+o`,KTYp  
allowance 津貼   e8,!x9%J  
amalgamation 合併   YiGSFg  
amortization 攤銷   VKb=)v[K  
amortized cost 應攤成本   Dkyw3*LCn%  
annuities 年金   5 fDp"-  
applied cost 已分配成本   Rm&4Pku  
applied expense 已分配費用   .~AQxsGH  
applied manufacturing expense 己分配製造費用   /w/um>>K.  
apportioned charge 攤派費用   }trQ<*D  
appreciation 漲價   crlCN  
article of association 公司章程   3uy^o  
assessment 課稅   \$Q?  
assets 資產   Lk`,mjhk  
attorney fee 律師費   Be
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audit 審計   =N^j:t  
auditor 審計員   )YY
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average 平均數   fN_Ilg)t?5  
average cost 平均成本   :8LK}TY7  
bad debt 壞賬   =IEei{  
balance 餘額   [,T
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balance sheet 資產負債表   lU8X{SV!  
bank account 銀行賬戶   2]'cj  
bank balance 銀行結存   L43]0k  
bank charge 銀行手續費   \J-}Dp\0b  
bank deposit 銀行存款   IfzW%UL  
bank discount 銀行貼現   m#|h22^H  
bank draft 銀行匯票   z/
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bank loan 銀行借款   "?Yf3G:\0  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   hOM#j  
bankruptcy 破產   >k9W+mk  
bearer 持票人   $*qQ/hi  
beneficiary 受益人   :TRhk.  
bequest 遺產   |_u|Td(n  
bill 票據   Wu@v%!0  
bill of exchange 匯票   KYM%U"jD  
bill of lading 提單   W{X5~w (  
bills discounted 貼現票據   Sej(jJX1  
bills payable 應付票據   /;;$9O9  
bills receivable 應收票據   ['_W<  
board of directors 董事會   vT;~\,M  
bonds 債券   i:n1Di1~E  
bonus 紅利   $0,lE+7*  
book value 賬面價值   tk66Ggi[K  
bookkeeper 簿記員   cNG`-+U'  
bookkeeping 簿記   u,`cmyZ  
branch office general ledger 支店往來賬戶   Noi+mL  
broker 經紀人   7R#$Hm  
brought down 接前   W.7XShwd*2  
brought forward 接上頁   _r?.%]\.  
budget 預算   r68d\N`.  
by-product 副產品   LB/1To  
by-product sales 副產品銷售   It8s#oq8  
capital 股本   rOTxD/  
capital income 資本收益   2|JtRE+  
capital outlay 資本支出   @WnW @'*F  
capital stock 股本   
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capital stock certificate 股票   _5H0<%\  
carried down 移後   k *|WI$  
carried forward 移下頁   k{E!X  
cash 現金   Rd,5&X$  
cash account 現金賬戶   W;QU6z>  
cash in bank 存銀行現金   a]t| /Mq  
cash on delivery 交貨收款   ;G4g;YHy|  
cash on hand 庫存現金   OY,iz  
cash payment 現金支付   ,niQs+'<  
cash purchase 現購   2+}hsGnp  
cash sale 現沽  
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cashier 出?#123;員   k [8{N  
cashiers check 本票   HC >MCwx=r  
certificate of deposit 存款單折   @ !,W]?{  
certificate of indebtedness 借據   W q"^{  
certified check 保付支票   Ak+MREG  
certified public accountant 會計師   "#
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charges 費用   Z>_F
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charge for remittances 匯水手續費   w3K>IDWI7  
charter 營業執照   >{.|Ng4K  
chartered accountant 會計師   nD}CQ_C  
chattles 動產   [KNA5(Y0  
check 支票   Qt"i  
che stub 支票存根   U$EQeb  
closed account 己結清賬戶   n|) JhXQ  
closing 結算   FSHC\8siS  
closing entries 結賬紀錄   .Gn-`  
closing stock 期末存貨   *4O9W8Qz  
closing the book 結賬   0<u
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columnar journal 多欄日記賬   (dQsR sA  
combination 聯合   2i~zAD'  
commission 佣金    [f#7~  
commodity 商品   r%vO^8FQ  
common stock 普通股   Fg^Z g\
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company 公司   %^}|HG*i??  
compensation 賠償   L /V;;  
compound interest 複利   b9"HTQHl  
consignee 承銷人   / (?,S{]  
consignment 寄銷   VZCCMh-  
consignor 寄銷人   F~zrg+VDjL  
consolidated balance sheet 合併資產負債表   #KwK``XC4  
consolidated profit and loss account 合併損益表   %%^by  
consolidation 合併   aSQvtv)91  
construction cost 營建成本   9 $Ud\
 
construction revenue 營建收入   M1_1(LSU  
contract 合同   aJSBG|IC  
control account 統制賬戶   k*!f@ M  
copyright 版權   {7d\du&G  
corporation 公司   LseS8F/q  
cost 成本   *7^w}v+.  
cost accounting 成本會計   {]3Rk  
cost of labour 勞工成本   :i/uRR  
cost of production 生產成本   JXk<t5@D  
cost of manufacture 製造成本   C~8;2/F7  
cost of sales 銷貨成本   0` UrB:  
cost price 成本價格   m!^z{S
  
credit 貸方   "XWO#,Ue  
credit note 收款通知單   "cx#6Bo|  
creditor 債權人   DH'0#  
crossed check 橫線支票   f]DO2r  
current account 往來活期賬戶   ghDOz 3  
current asset 流動資產   3#~w#Q0%  
current liability 流動負債   S%2qX"8  
current profit and loss 本期損益   |>jlm
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debit 借方   %C~LKs5oH  
debt 債務   ]_y0wLq  
debtor 債務人   ILMXWw  
deed 契據   } .'\IR  
deferred assets 遞延資產   sX|bp)Nw  
deferred liabilities 遞延負債   &v.Nj9{zi  
delivery 交貨   $pfN0/`(  
delivery expense 送貨費   9
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delivery order 出貨單   taqmtXU=(  
demand draft 即期匯票   wfrSI:+>  
demand note 即期票據   YZQF*fj  
demurrage charge 延期費   )~=g}&  
deposit 存款   %G/j+Pf  
deposit slip 存款單   Zmz
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depreciation 折舊   2pV@CT  
direct cost 直接成本   XWYLa8Ef  
direct labour 直接人工   prCr"y` M  
director 董事   ~#nbD-*#  
discount 折扣   q+?>shqsZ  
discount on purchase 進貨折扣   #/2W RN1L  
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