[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。   ZVda0lex&  
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acceptance 承兌   S,J'Z:spf  
account 賬戶   3`-[95w  
accountant 會計員   R[oKhU  
accounting 會計   1q/z&@+B  
accounting system 會計制度   spAYb<  
accounts payable 應付賬款  
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accounts receivable 應收賬款   {>5c,L$  
accumulated profits 累積利益   ]_#[oS  
adjusting entry ?#123;整記錄   r?H {Y3,  
adjustment ?#123;整   b/E1v,/<  
administration expense 管理費用   XjL( V1  
advances 預付   ? BBD k  
advertising expense 廣告費   ~*G I<n  
agency 代理   vUj7rDT|  
agent 代理人   {*te wF)|  
agreement 契約   qOkw6jfluh  
allotments 分配數   c[ =9Z;|  
allowance 津貼   e3',? 5j  
amalgamation 合併   9/^4W.  
amortization 攤銷   \#~~,k 6f  
amortized cost 應攤成本   mo<g'|0  
annuities 年金   !'n+0  
applied cost 已分配成本   l1!i3m'x  
applied expense 已分配費用   j^:\a\-1  
applied manufacturing expense 己分配製造費用   `/Z8mFs Y  
apportioned charge 攤派費用   -!7QH'  
appreciation 漲價   Y$Fbi2A4  
article of association 公司章程   9KCnitU  
assessment 課稅   I]TL#ywF  
assets 資產   'gQm%:qU3r  
attorney fee 律師費   ,ad~6.Z_)  
audit 審計   u!;kBs  
auditor 審計員   G=\rlH]N  
average 平均數   :Im_=S[0  
average cost 平均成本   XBi@\i=  
bad debt 壞賬   7?p%~j  
balance 餘額   SyTc
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balance sheet 資產負債表   Z=n& fsE  
bank account 銀行賬戶   `[Kh[|  
bank balance 銀行結存   R"K{@8b
  
bank charge 銀行手續費   {}vW=  
bank deposit 銀行存款   4AUY8Pxp  
bank discount 銀行貼現   Vs m06Rj{  
bank draft 銀行匯票   -.:1nI   
bank loan 銀行借款   l,pq;>c9a  
bank overdraft 銀行透支   ^8E/I]-  
bankers acceptance 銀行承兌   0^tF_."Y  
bankruptcy 破產   D3BX[  
bearer 持票人   Cl i k  
beneficiary 受益人   (r:WG!I,  
bequest 遺產   /C_O/N  
bill 票據   Y`\zLX"_m  
bill of exchange 匯票   aU5t|S6  
bill of lading 提單   vk.Y2 :  
bills discounted 貼現票據   !0E$9Xon  
bills payable 應付票據   ^!E;+o' t  
bills receivable 應收票據   ;I]TM#qGF  
board of directors 董事會   }?8K
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bonds 債券   JA())0a  
bonus 紅利   T?E2;j0h'#  
book value 賬面價值   F0]= z-  
bookkeeper 簿記員   {/ZB>l@D>8  
bookkeeping 簿記   %%klR{  
branch office general ledger 支店往來賬戶   CSwNsFDR%  
broker 經紀人   Z A7u6 6  
brought down 接前   @
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brought forward 接上頁   />)>~_-3  
budget 預算    ,_P(!7Z8  
by-product 副產品   Y~gpiL3u  
by-product sales 副產品銷售   =ww8,z4X  
capital 股本  
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capital income 資本收益   >8 VfijK  
capital outlay 資本支出   {ZN{$Ad3/  
capital stock 股本   6R dfF$f
 
capital stock certificate 股票   G8f7N;D  
carried down 移後   X!nI{PE  
carried forward 移下頁   kMN z5P  
cash 現金   fJC)>doM  
cash account 現金賬戶   Xgr|~(^  
cash in bank 存銀行現金   Lp1wA*  
cash on delivery 交貨收款   TDy@Y> )  
cash on hand 庫存現金   HwM:bY N  
cash payment 現金支付   I\`:
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cash purchase 現購   (|h<{ -L  
cash sale 現沽   [uZU p*.V  
cashier 出?#123;員   Pr@EpO  
cashiers check 本票   |oPqX %?  
certificate of deposit 存款單折   ,Ad\!  
certificate of indebtedness 借據   W>;AMun  
certified check 保付支票   )<IbQH|_  
certified public accountant 會計師   =@w};e#D  
charges 費用   TJLz^%t  
charge for remittances 匯水手續費   *E+)mB"~  
charter 營業執照   8t0i j  
chartered accountant 會計師   .J&~u0g  
chattles 動產   *!'00fv  
check 支票   6L'cD1pu  
che stub 支票存根   ~8}"X] 4  
closed account 己結清賬戶   I`DdhMi7  
closing 結算   u\smQhQGE  
closing entries 結賬紀錄   q2&&n6PYW  
closing stock 期末存貨   |'Ve75 W6u  
closing the book 結賬   &hjrJ/'^  
columnar journal 多欄日記賬   e>sr)
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combination 聯合   zVkHDT[  
commission 佣金   |) THuE(  
commodity 商品   hFylQfd  
common stock 普通股   QBai;
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company 公司   0v+5&Jk  
compensation 賠償   LvhF@%(9J  
compound interest 複利   3_vggK%  
consignee 承銷人   =xai 7iM  
consignment 寄銷   [ivJ&'vB  
consignor 寄銷人   )1lYfJ  
consolidated balance sheet 合併資產負債表   4>$>XL1  
consolidated profit and loss account 合併損益表   M/Bn^A8@  
consolidation 合併   HPtaW:J  
construction cost 營建成本   78y4nRQ*  
construction revenue 營建收入   n3~xiQ'  
contract 合同   ~A>3k2N/e  
control account 統制賬戶   Kd7OnU  
copyright 版權   &..'7  
corporation 公司   3Mr)oM<Q  
cost 成本   ;y4 "wBX  
cost accounting 成本會計   O:p~L`o>>  
cost of labour 勞工成本   H)t8d_^|j  
cost of production 生產成本   'X@j  
cost of manufacture 製造成本   l&;#`\s!V  
cost of sales 銷貨成本   DV{Qbe#In  
cost price 成本價格   tUz!]P2BUO  
credit 貸方   wjKW 3  
credit note 收款通知單   (p^q3\
 
creditor 債權人   nVs0
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crossed check 橫線支票   > YN<~z-  
current account 往來活期賬戶   ?6tuo:gP  
current asset 流動資產   1fEV^5I  
current liability 流動負債   GMB%
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current profit and loss 本期損益   =Lp0i9c  
debit 借方   Kax85)9u  
debt 債務   {jggiMwo.v  
debtor 債務人   HO&#Lv  
deed 契據   vseu k@>  
deferred assets 遞延資產   cz&FOP+!  
deferred liabilities 遞延負債   >(~;V ;
 
delivery 交貨   U*[/F)!  
delivery expense 送貨費   au0)yg*V1  
delivery order 出貨單   MP0gLi  
demand draft 即期匯票   S :9zz  
demand note 即期票據   RUSBJsMB  
demurrage charge 延期費   3ef]3  
deposit 存款   5 EDGl  
deposit slip 存款單   ze!7qeW  
depreciation 折舊   e9N"{kDs6  
direct cost 直接成本   \BUr2]  
direct labour 直接人工   8(5}Jo+  
director 董事   Dgp"RUP  
discount 折扣   3 LoB-4u?  
discount on purchase 進貨折扣   a&wl-  
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