[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。   7~ *;=,mw  
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acceptance 承兌   D(qHf9  
account 賬戶   bk7^%O>  
accountant 會計員   cB
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accounting 會計   3q #"i&  
accounting system 會計制度   >G<\ 1R  
accounts payable 應付賬款   TZh\#dp4l  
accounts receivable 應收賬款   (|<h^] y3  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   dd\bI_  
adjustment ?#123;整   &;ZC<?wS  
administration expense 管理費用   DYo<5^0  
advances 預付   1UW s_|X!  
advertising expense 廣告費   *MYt:ms  
agency 代理   oUQGLl!V  
agent 代理人   F2b m+0vOJ  
agreement 契約   +R "AA_A?  
allotments 分配數   t
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allowance 津貼   s?^,iQ+tp  
amalgamation 合併   tL S<0  
amortization 攤銷   {A]k%74-a  
amortized cost 應攤成本   z}>4,d  
annuities 年金   +P[88!  
applied cost 已分配成本   Job/@> ;  
applied expense 已分配費用   v78&[  
applied manufacturing expense 己分配製造費用   bbd0ocva  
apportioned charge 攤派費用   m!# _CQ:  
appreciation 漲價   9U2 Px$E  
article of association 公司章程   CV!;oB&  
assessment 課稅   /:#j?c  
assets 資產   ,^.S0;D,Z  
attorney fee 律師費   _&W0e}4  
audit 審計   _qY`KP"  
auditor 審計員   oy2(Ag\  
average 平均數   C
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average cost 平均成本   cwu$TP A>  
bad debt 壞賬   `aO.=:O_  
balance 餘額   +jp|Y?6Z  
balance sheet 資產負債表   1KW3l<v-6  
bank account 銀行賬戶   uDI LjOT  
bank balance 銀行結存   &bB6}H(  
bank charge 銀行手續費   \4OK!6LkI  
bank deposit 銀行存款   n<{
aPLQ  
bank discount 銀行貼現   myD{sE2A  
bank draft 銀行匯票   NmjzD N  
bank loan 銀行借款   azvDvEWCQZ  
bank overdraft 銀行透支   ]|,vCKju  
bankers acceptance 銀行承兌    pz$_W  
bankruptcy 破產   xttYn]T  
bearer 持票人   XK1fHfCEa  
beneficiary 受益人   PPN q:,  
bequest 遺產  
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bill 票據   Ip>^O/}$1  
bill of exchange 匯票   )nhfkW=e  
bill of lading 提單   7.%f01/i  
bills discounted 貼現票據   wOjv[@d  
bills payable 應付票據   >/b^fAG  
bills receivable 應收票據   /M 0 p_4  
board of directors 董事會   F b1 EMVu  
bonds 債券   .SG0}8gW  
bonus 紅利   KZECo1  
book value 賬面價值   !0b

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bookkeeper 簿記員   F\JLbY{x]  
bookkeeping 簿記   l#Yx
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branch office general ledger 支店往來賬戶   #De(*&y2  
broker 經紀人   Cq gJ  
brought down 接前   NzAQ@E2d:  
brought forward 接上頁   MM7"a?y)  
budget 預算   R3$@N  
by-product 副產品   U%L -NMe  
by-product sales 副產品銷售   658\#x8|  
capital 股本   XHy?  
capital income 資本收益   EVG"._I@  
capital outlay 資本支出   j13riI3A  
capital stock 股本   0k%hY{  
capital stock certificate 股票   &1=g A.ZR  
carried down 移後   ,pn)>  
carried forward 移下頁   E$w#+.QP  
cash 現金   ?< E0zM+  
cash account 現金賬戶   R+s1[Z  
cash in bank 存銀行現金   WI6(#8^p  
cash on delivery 交貨收款   0EyAMu  
cash on hand 庫存現金   W
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cash payment 現金支付   )qmFK .;%  
cash purchase 現購   `6P?G|'   
cash sale 現沽   Gp, 'kw"I  
cashier 出?#123;員   xLZbU4  
cashiers check 本票   w m19T7*L  
certificate of deposit 存款單折   lO[E[c G  
certificate of indebtedness 借據   G&jZ\IV  
certified check 保付支票   #J\s%60pt  
certified public accountant 會計師   8|6~o.B.G  
charges 費用   
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charge for remittances 匯水手續費   e^=NL>V6p  
charter 營業執照   I :@|^PYw  
chartered accountant 會計師   ly[lrD0Kn.  
chattles 動產   6i| ~7md,  
check 支票   >d97l&W  
che stub 支票存根   y=#j`MH{>  
closed account 己結清賬戶   e]+7DE  
closing 結算   w]F!2b!  
closing entries 結賬紀錄   {gw[%[ZM  
closing stock 期末存貨   5*Btb#:  
closing the book 結賬   hox < vr4  
columnar journal 多欄日記賬   |WBZN1W)  
combination 聯合   @C=m?7O98  
commission 佣金   HJ",Sle  
commodity 商品   i+
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common stock 普通股   BtzYA"  
company 公司   L@?e:*h  
compensation 賠償   )O&z5n7t4s  
compound interest 複利  
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consignee 承銷人   W/=7jM   
consignment 寄銷   n_}aZB3;U  
consignor 寄銷人   &*A:[b\  
consolidated balance sheet 合併資產負債表   a(f(R&-:$Y  
consolidated profit and loss account 合併損益表   i\ "{#  
consolidation 合併    JL``iA  
construction cost 營建成本   hVkO%]?  
construction revenue 營建收入   =-5[Hn%  
contract 合同   6^ab@GrN\  
control account 統制賬戶   9OfU7_m  
copyright 版權   &Q~)]|t  
corporation 公司   7VY8CcL  
cost 成本   "O``7HA}  
cost accounting 成本會計   "|hlDe<  
cost of labour 勞工成本   /S[?{QA  
cost of production 生產成本   F)7j@h^
 
cost of manufacture 製造成本   x)$2nonM  
cost of sales 銷貨成本   Sk$KqHX(  
cost price 成本價格   5D L,U(Y  
credit 貸方   /=@e &e  
credit note 收款通知單   hJLT!33:  
creditor 債權人   ) $J7sa  
crossed check 橫線支票   \?dTH:v/E  
current account 往來活期賬戶   (gU2"{:]J  
current asset 流動資產   C99&L3bz^(  
current liability 流動負債   =+\$e1Mb*  
current profit and loss 本期損益   _JA:.V^3gm  
debit 借方   3 daC;;XO  
debt 債務   kP?_kMOx  
debtor 債務人   ]=Pu\eE  
deed 契據   OJ>iq@>  
deferred assets 遞延資產   YXRjx.srf  
deferred liabilities 遞延負債   o[^Q y(2~  
delivery 交貨   1mix+.d  
delivery expense 送貨費   P7UJ-2%Y+  
delivery order 出貨單   =Epq%,4nG  
demand draft 即期匯票   59Nd}wPO;  
demand note 即期票據   s[T{c.F  
demurrage charge 延期費   U=DEV7E  
deposit 存款   I)lC{v  
deposit slip 存款單   Yv=g^tw
  
depreciation 折舊   5*+I M*c  
direct cost 直接成本  
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direct labour 直接人工   {=iyK/Uf  
director 董事   #9,=Owup  
discount 折扣   p6Gcts?,  
discount on purchase 進貨折扣   Cm4
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