[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。   M*7:-Tb]C  
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acceptance 承兌   z 3N'Xk  
account 賬戶   ZOY zCc(d  
accountant 會計員   zt/N)5\ V  
accounting 會計   {`=k$1
  
accounting system 會計制度   vbSycZ2M7  
accounts payable 應付賬款   n5;>e&  
accounts receivable 應收賬款   0. mS^g,M-  
accumulated profits 累積利益   G'f
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adjusting entry ?#123;整記錄   :C9vs  
adjustment ?#123;整   $&jte _hv  
administration expense 管理費用   !FHm.E_>  
advances 預付   0*XCAnJ^_  
advertising expense 廣告費   )Rr0f 8  
agency 代理   8KHT"uc'*J  
agent 代理人   f&NXWo/  
agreement 契約   
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allotments 分配數   yNOoAnGT W  
allowance 津貼   YK%rTbB(  
amalgamation 合併   =U,mzY(  
amortization 攤銷   nD\H$5>5  
amortized cost 應攤成本   sglH=0MP  
annuities 年金   _q=ua;I&  
applied cost 已分配成本   M}x]\#MMY  
applied expense 已分配費用   {W$K@vuV;?  
applied manufacturing expense 己分配製造費用   8=,-r`oNy  
apportioned charge 攤派費用   !"<~n-$B  
appreciation 漲價   a<CACWsN.T  
article of association 公司章程   Q%n$IQr4gM  
assessment 課稅   'e:(61_  
assets 資產   3V%ts7:a  
attorney fee 律師費   }0~X)Vgm(  
audit 審計   -~v1@  
auditor 審計員   rceX|i>9n  
average 平均數   J+ r:7NvZ  
average cost 平均成本   ,v_NrX=f?  
bad debt 壞賬   Aqo90(jffx  
balance 餘額   jzd)jJ0M  
balance sheet 資產負債表   jH?!\F2)+  
bank account 銀行賬戶   @^Y r=d ba  
bank balance 銀行結存   5%RiM|+  
bank charge 銀行手續費   AH?4F"  
bank deposit 銀行存款   Nx=rw h  
bank discount 銀行貼現   5&TH\2u  
bank draft 銀行匯票   y7| 3]>Z  
bank loan 銀行借款   t
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bank overdraft 銀行透支   *cAI gO7  
bankers acceptance 銀行承兌   .X34[AXd  
bankruptcy 破產   DhD^w;f]  
bearer 持票人   frT<9$QUL  
beneficiary 受益人   )W*A[c 2  
bequest 遺產   9nSfFGu  
bill 票據   fi 
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bill of exchange 匯票   _)[UartKx  
bill of lading 提單   #*X\pjZ  
bills discounted 貼現票據   }56WAP}Z 4  
bills payable 應付票據   hGJANA  
bills receivable 應收票據   p} {H%L  
board of directors 董事會   \IZY\WU}2  
bonds 債券   uYC1}Y5N  
bonus 紅利   Dvm[W),(k  
book value 賬面價值   B}0!b7!  
bookkeeper 簿記員   vn4z C  
bookkeeping 簿記   Y&-% N  
branch office general ledger 支店往來賬戶   *" + u^  
broker 經紀人   bX>R9i$  
brought down 接前   gUY~ l= c  
brought forward 接上頁   nt8&Mf  
budget 預算   Vrs?VA`v$  
by-product 副產品   _$i
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by-product sales 副產品銷售   tE,& G-jU  
capital 股本   8kT`5 `}lB  
capital income 資本收益   %Ni"*\  
capital outlay 資本支出   `T{'ufI4B  
capital stock 股本   9_fbl:qk;\  
capital stock certificate 股票   ($-m}UF\/  
carried down 移後   8QMib3p  
carried forward 移下頁   }:57Ym)7w  
cash 現金   3,-[lG@o  
cash account 現金賬戶   us+z8Mz  
cash in bank 存銀行現金   Z@}qL1  
cash on delivery 交貨收款   Z )md]Twt  
cash on hand 庫存現金   q _Z+H4  
cash payment 現金支付   H$.K   
cash purchase 現購   Ub/ZzAwq  
cash sale 現沽   V!/9GeIF  
cashier 出?#123;員   wf`A&P5tF  
cashiers check 本票   bEln.)  
certificate of deposit 存款單折   _@W1?;yD  
certificate of indebtedness 借據   %j.n^7i]^:  
certified check 保付支票   ~LQzt@G4  
certified public accountant 會計師   OrwVRqW-z  
charges 費用   OY8P  
charge for remittances 匯水手續費   SDB \6[D  
charter 營業執照   AEkjyh\  
chartered accountant 會計師   f-p$4%(  
chattles 動產   :C2 @!W z  
check 支票   U~USwUzgY  
che stub 支票存根   -Aojk8tc  
closed account 己結清賬戶   <cU%yA710  
closing 結算   O_]hbXV0  
closing entries 結賬紀錄   <Zvvx  
closing stock 期末存貨   %%NT m  
closing the book 結賬   a ~ dgf:e`  
columnar journal 多欄日記賬   *2pf >UzL  
combination 聯合   `QtkC>[  
commission 佣金   c0Pj})-  
commodity 商品   x"!`JDsS  
common stock 普通股   "$pbK:  
company 公司   +abb[  
compensation 賠償   ;wkMa;%`g|  
compound interest 複利   U
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consignee 承銷人   ln+.=U6Tm  
consignment 寄銷   "blq)qo)  
consignor 寄銷人   `!$6F:d_l  
consolidated balance sheet 合併資產負債表   iI`
vu  
consolidated profit and loss account 合併損益表   U!NuiKaQ26  
consolidation 合併   fp*6Dv_  
construction cost 營建成本   [$;cjys  
construction revenue 營建收入   at4JLbk  
contract 合同   R:$E'PSx  
control account 統制賬戶   -DK 6(<:0  
copyright 版權   OF03]2j7<|  
corporation 公司   8&M<?oe
 
cost 成本   _QEw=*.<  
cost accounting 成本會計   TW!OE"B  
cost of labour 勞工成本   c@Br_-  
cost of production 生產成本   ul#y'iY]  
cost of manufacture 製造成本   '&e
8;X  
cost of sales 銷貨成本   j1A%LS;c_  
cost price 成本價格   qS9<_if2  
credit 貸方   _GFh+eS}
 
credit note 收款通知單   `+rwx  
creditor 債權人   W@ &a  
crossed check 橫線支票   :9av]Yv&  
current account 往來活期賬戶   0G6aF
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current asset 流動資產   TY'c'u,  
current liability 流動負債   c BZ,"kp-  
current profit and loss 本期損益   o$eCd{HuX  
debit 借方   l5.k2{'  
debt 債務   g$^-WmX\m  
debtor 債務人   /# ]eVD  
deed 契據   ~\<$H'  
deferred assets 遞延資產   K4jHha  
deferred liabilities 遞延負債   ti  (Hx  
delivery 交貨   yQMwt|C4  
delivery expense 送貨費   9TQVgkW  
delivery order 出貨單   #-@Uq6Y  
demand draft 即期匯票   ?_d6;  
demand note 即期票據   q&J5(9]O|L  
demurrage charge 延期費   ?'H d0)yZ  
deposit 存款   5a'`%b{{  
deposit slip 存款單   T[)!7@4r  
depreciation 折舊  
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direct cost 直接成本   z=) m6\  
direct labour 直接人工   ah hl  
director 董事  
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discount 折扣   ;Mo_B9  
discount on purchase 進貨折扣   }oA>0Nw$K  
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