[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。   }3, 4B-8!  
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acceptance 承兌   TMD\=8Na  
account 賬戶   !rs }83w!  
accountant 會計員   rb}fP #j  
accounting 會計   cNT !}8 h^  
accounting system 會計制度   /Xj{]i3{  
accounts payable 應付賬款   M3elog:M  
accounts receivable 應收賬款   {sxdDl  
accumulated profits 累積利益   6ddRFpe  
adjusting entry ?#123;整記錄   $vK,Gugcx  
adjustment ?#123;整   EXF]y}n  
administration expense 管理費用   {Mj- $G"  
advances 預付   fN@ZJ~F%j  
advertising expense 廣告費   0i"2s}^+_  
agency 代理   w2!:>8o:  
agent 代理人   ;jaugKf  
agreement 契約   33KC O  
allotments 分配數   skXzck  
allowance 津貼   !4!qHJISa  
amalgamation 合併   !Pz#czo  
amortization 攤銷   $0x+b!_l@  
amortized cost 應攤成本   s FJ:09L|  
annuities 年金   *3P+K:2lNG  
applied cost 已分配成本   8KN3|)  
applied expense 已分配費用   YcV^Fqi!  
applied manufacturing expense 己分配製造費用   =>lX brJ  
apportioned charge 攤派費用   Lagk   
appreciation 漲價   
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article of association 公司章程   $&qLrKJ  
assessment 課稅   #?+[|RS|   
assets 資產   k q]E@tE*3  
attorney fee 律師費   ?w!8;xS8  
audit 審計   3=o4ncg(  
auditor 審計員   8ki3>"!A  
average 平均數   b%*`}B  
average cost 平均成本   x_I*6?  
bad debt 壞賬   (,t[`z  
balance 餘額   ]'?Ue7  
balance sheet 資產負債表   r7].48D  
bank account 銀行賬戶  
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bank balance 銀行結存   D5oYcGc  
bank charge 銀行手續費   mn=b&{')e  
bank deposit 銀行存款   tl{{Vc[  
bank discount 銀行貼現   l53Q"ajG  
bank draft 銀行匯票   { `Z~T&}~T  
bank loan 銀行借款   oemN$g&7  
bank overdraft 銀行透支   m&b1H9ymd  
bankers acceptance 銀行承兌   @%*2\8}C!  
bankruptcy 破產   v&(=^A\eN  
bearer 持票人   5-ED\-  
beneficiary 受益人   N P+vi@Ud  
bequest 遺產  
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bill 票據   bM5V=b_H  
bill of exchange 匯票   k H<C9z2=  
bill of lading 提單   S
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bills discounted 貼現票據   qy.$5-e:[9  
bills payable 應付票據   ]" e'z  
bills receivable 應收票據   /;w(sU  
board of directors 董事會   K?[Vz[-Fc  
bonds 債券   ,52Lm=n  
bonus 紅利   v0!|TI3s  
book value 賬面價值   %F
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bookkeeper 簿記員   ]Jm\k'u[  
bookkeeping 簿記   N8df1>mW  
branch office general ledger 支店往來賬戶   *k;bkd4x  
broker 經紀人   6it [i@*"  
brought down 接前   Mh2b!
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brought forward 接上頁   rm ;U'&{  
budget 預算   rv(N0p/  
by-product 副產品   !W8=\:D[  
by-product sales 副產品銷售   /n(0w`
 
capital 股本   d/F^ez  
capital income 資本收益   'I+M*Iy  
capital outlay 資本支出   B|"/bQ  
capital stock 股本   +ctU7 rVy  
capital stock certificate 股票   /YUW)?o!^N  
carried down 移後   i!8"
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carried forward 移下頁   ^^7@khmNl  
cash 現金   mjg@c|rTG  
cash account 現金賬戶   {4A,&pR  
cash in bank 存銀行現金   -`{W~yz  
cash on delivery 交貨收款   Iox)-  
cash on hand 庫存現金   jSHFY]2  
cash payment 現金支付   0&fO)de96  
cash purchase 現購   ~GX ]K H  
cash sale 現沽   ; U7P{e05  
cashier 出?#123;員   0Fon`3(^\  
cashiers check 本票   YLTg(*  
certificate of deposit 存款單折   1$Q[ %9  
certificate of indebtedness 借據   r5UVBV8T  
certified check 保付支票   z9OpMA  
certified public accountant 會計師   Y$"
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charges 費用   _0gdt4  
charge for remittances 匯水手續費   `pCy:J?d>l  
charter 營業執照  
o+x! (  
chartered accountant 會計師   Ssz;d&93  
chattles 動產   F)X`CG ;t  
check 支票   =O"]e/CfO  
che stub 支票存根   ^7? WR?!  
closed account 己結清賬戶   6'N_bNW  
closing 結算   &v*4AZ['  
closing entries 結賬紀錄   rjWtioZEa  
closing stock 期末存貨   %Rf9KQ  
closing the book 結賬   d7G@Z|R3p  
columnar journal 多欄日記賬   f42F@M(:  
combination 聯合   ,G46i)E\  
commission 佣金    )sdHJ  
commodity 商品   RD)Vb$.B:  
common stock 普通股   &PL=nI\)  
company 公司   &dWGa+e  
compensation 賠償   ^o _J0 ]m  
compound interest 複利   L5zCL0j`  
consignee 承銷人   M_UmnqN1C  
consignment 寄銷   W!\%v"  
consignor 寄銷人   Q>+rjN;  
consolidated balance sheet 合併資產負債表   <EgJm`V  
consolidated profit and loss account 合併損益表   (!5Pl`:j"  
consolidation 合併   S .x>w /  
construction cost 營建成本   kO*\JaD  
construction revenue 營建收入   !',%kvJI  
contract 合同   p&Q m[!  
control account 統制賬戶   QgYt(/S  
copyright 版權   f VY I  
corporation 公司   v'?o#_La+  
cost 成本   1;<Vr<.  
cost accounting 成本會計   .On qj^v  
cost of labour 勞工成本   gI2'[OU  
cost of production 生產成本   b:~#;$g  
cost of manufacture 製造成本   }za pN v  
cost of sales 銷貨成本   gy,)%{,G  
cost price 成本價格   DjN1EP\X
x  
credit 貸方   [o(!/38"@=  
credit note 收款通知單   `i(b%$|^&Z  
creditor 債權人   vxk0@k_  
crossed check 橫線支票   Yl'8" \HF  
current account 往來活期賬戶   1Dhe! n#  
current asset 流動資產   ge?or]T1S  
current liability 流動負債   GXD<X_[  
current profit and loss 本期損益   b+ycEs=_  
debit 借方   CYE[$*g6y  
debt 債務   W<#!He  
debtor 債務人   = 8`KGeP$  
deed 契據   j5:4/vD  
deferred assets 遞延資產   nIlTzrf6  
deferred liabilities 遞延負債   YuVlD/  
delivery 交貨   Twd*HH  
delivery expense 送貨費   #&r} J  
delivery order 出貨單   4[kyzz x  
demand draft 即期匯票   T+B-R\@t  
demand note 即期票據   MbInXv$q2/  
demurrage charge 延期費   )7+z/y+[n  
deposit 存款   }ff^^7_  
deposit slip 存款單   $,/ E"G`  
depreciation 折舊   XY? Cl  
direct cost 直接成本   6S{F4v2/0  
direct labour 直接人工   nu1XT 1q1  
director 董事   aj1,h)P  
discount 折扣   0',buJncV  
discount on purchase 進貨折扣   2!W[ff@~7  
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