[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。   R Y ";SfYb  
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acceptance 承兌   JthW"{E  
account 賬戶   }Jm~b9j  
accountant 會計員   1Q6~O2a  
accounting 會計   nz_1Fu>g|  
accounting system 會計制度   F|! i b5  
accounts payable 應付賬款   E;-*LT&{  
accounts receivable 應收賬款   FQqk+P!  
accumulated profits 累積利益   `Ti?hQm/  
adjusting entry ?#123;整記錄   p|RFpn2ygF  
adjustment ?#123;整   Qoom[@$  
administration expense 管理費用   >))K%\p   
advances 預付   JSu+/rI1  
advertising expense 廣告費   :=e"D
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agency 代理   @l %x;`E  
agent 代理人   ukwO%JAr  
agreement 契約   &E0L 2gbI  
allotments 分配數   H%G|8,4  
allowance 津貼   wq =Ef  
amalgamation 合併   >})W5Y+  
amortization 攤銷   Z> (K|3_  
amortized cost 應攤成本   2e|m3  
annuities 年金   N GL,j\(~7  
applied cost 已分配成本   5"mH6%d :8  
applied expense 已分配費用   =.\PG[  
applied manufacturing expense 己分配製造費用   `g^bQx  
apportioned charge 攤派費用   u=f}t=3  
appreciation 漲價   n?}7vz;  
article of association 公司章程   T))F r:  
assessment 課稅   s~g0VNu Y  
assets 資產   6`V~cVu  
attorney fee 律師費   9*;OHoDh  
audit 審計   aK5O 0`  
auditor 審計員   A?4s+A@Eg  
average 平均數   E:ti]$$  
average cost 平均成本   v!6IH  
bad debt 壞賬    kAnK1W>  
balance 餘額   Sgq" 3(+%,  
balance sheet 資產負債表   {N'<_%c u  
bank account 銀行賬戶   Yc2dq e>  
bank balance 銀行結存   HJ0Rcw%  
bank charge 銀行手續費   K_o[m!:jU  
bank deposit 銀行存款   N-YCOSUu  
bank discount 銀行貼現   -W.bOr  
bank draft 銀行匯票   XkEE55#>|  
bank loan 銀行借款   RhD
 
bank overdraft 銀行透支   =cWg39$(I  
bankers acceptance 銀行承兌   q"$C)o  
bankruptcy 破產   ,lb  >  
bearer 持票人   ,KFF[z  
beneficiary 受益人   UoOxGo  
bequest 遺產   }I I)<g'  
bill 票據   xFp?+a  
bill of exchange 匯票   aK?PK }@  
bill of lading 提單   M~Ph/  
bills discounted 貼現票據    >B$J  
bills payable 應付票據   Qv;q*4_  
bills receivable 應收票據   >?|c>HGX  
board of directors 董事會   ]:}x 4O#  
bonds 債券   a+,zXJQYq  
bonus 紅利   %6cbHH  
book value 賬面價值   NEW0dF&)  
bookkeeper 簿記員   ZYs?65.  
bookkeeping 簿記   T07 AH  
branch office general ledger 支店往來賬戶   >gf,8flgj  
broker 經紀人   +Y"HbNz
 
brought down 接前   1BOv|xPjZ  
brought forward 接上頁   (o518fmR  
budget 預算   ~'VVCtA  
by-product 副產品   gP
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by-product sales 副產品銷售   4GG0jCNk  
capital 股本   Uc( z|  
capital income 資本收益   ()(^B}VK  
capital outlay 資本支出   N4$
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capital stock 股本   $/"QYSF  
capital stock certificate 股票   NKMVp/66D  
carried down 移後   y,Z2`Zmu  
carried forward 移下頁   >9,:i)m_  
cash 現金   j|%>NB ):  
cash account 現金賬戶   x<1t/o  
cash in bank 存銀行現金   q_z;kCHM  
cash on delivery 交貨收款   i 0'g$  
cash on hand 庫存現金   bA\(oD+:  
cash payment 現金支付   VfkQc$/  
cash purchase 現購   `*y%[J,I#  
cash sale 現沽   x{9$4d  
cashier 出?#123;員   79Ur1-]/  
cashiers check 本票   %hi]oz  
certificate of deposit 存款單折   V>& 1;n  
certificate of indebtedness 借據   ~mC>G 4y$a  
certified check 保付支票   x\aCZ  
certified public accountant 會計師   R#4f_9e<Z  
charges 費用   "1%\Fil  
charge for remittances 匯水手續費   FXh*!%"*  
charter 營業執照   j9f[){m`  
chartered accountant 會計師   7[:?VXQ  
chattles 動產   FYIz_GTk  
check 支票   
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che stub 支票存根   \]
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closed account 己結清賬戶   : $N43_
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closing 結算   N9 TM  
closing entries 結賬紀錄   gdkHaLL"  
closing stock 期末存貨   g1I8_!} ~  
closing the book 結賬   2Ws'3Jz  
columnar journal 多欄日記賬   rm4t  
combination 聯合   qAi:F=> X  
commission 佣金   iz3Hoj  
commodity 商品   \d-9Ndp nf  
common stock 普通股   z[l_<`J$9  
company 公司   h>ZU67-   
compensation 賠償   ?I"Fm J;
 
compound interest 複利   L~*nI d  
consignee 承銷人   6\USeZh  
consignment 寄銷   <.:mp1,8V  
consignor 寄銷人   9q m'qx  
consolidated balance sheet 合併資產負債表   T'a&  
consolidated profit and loss account 合併損益表   q@i.4>x  
consolidation 合併  
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construction cost 營建成本   =yZ6$ hK  
construction revenue 營建收入   5MK.>3fE  
contract 合同   <SiJA`(7  
control account 統制賬戶    `l  
copyright 版權   X0]Se(  
corporation 公司  
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cost 成本   y\R-=Am".  
cost accounting 成本會計   d(^3S>V|q  
cost of labour 勞工成本   BiA^]h/|  
cost of production 生產成本   3`Dyrj#!  
cost of manufacture 製造成本   |8fdhqy_  
cost of sales 銷貨成本   9Us'Q{CD   
cost price 成本價格   GW2v&Ul7(  
credit 貸方   b6g/SIae  
credit note 收款通知單   * yGlX
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creditor 債權人   tG[v@-O  
crossed check 橫線支票   ~?B\+6<V  
current account 往來活期賬戶   J9P\D!  
current asset 流動資產   tR(L>ZG{  
current liability 流動負債   cFHSMRB|P  
current profit and loss 本期損益   Yu:($//w  
debit 借方   S2?)Sb`  
debt 債務   6C!TXV'  
debtor 債務人   j.:f=`xf  
deed 契據   vH@$?b3VP  
deferred assets 遞延資產   R)Dh;XA  
deferred liabilities 遞延負債   rd^ j<  
delivery 交貨   NN~PWy1opa  
delivery expense 送貨費   orhzeOi\  
delivery order 出貨單   pIY3ft\  
demand draft 即期匯票   - XB[2h  
demand note 即期票據   qWJap-hb  
demurrage charge 延期費   [Vj|fy4  
deposit 存款   tDt
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deposit slip 存款單   ' wKTWmf?\  
depreciation 折舊   R^rA.7T  
direct cost 直接成本   1p
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direct labour 直接人工   zwK$ q=-:  
director 董事   n"<'F4r  
discount 折扣   ?uXY6J"  
discount on purchase 進貨折扣   KJ_L>$ ]*  
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