[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。   t#-4edB,  
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acceptance 承兌   z U*Mk  
account 賬戶   i3Xo6!Q  
accountant 會計員   Gf9O\
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accounting 會計   I).eQ8:  
accounting system 會計制度   ="Azg8W  
accounts payable 應付賬款   h7m$P ^=U  
accounts receivable 應收賬款   }>3jHWxLc  
accumulated profits 累積利益   rsw=a_S  
adjusting entry ?#123;整記錄   vNZ"x)?  
adjustment ?#123;整   uBC#4cX`D*  
administration expense 管理費用   LA(/UA3Izd  
advances 預付   :x^e T  
advertising expense 廣告費   J@IKXhb7_  
agency 代理   R?}%rP+^e  
agent 代理人   N f}ZG  
agreement 契約   1,we:rwX  
allotments 分配數   3#\C!T0y  
allowance 津貼   `}a-prT<f  
amalgamation 合併   G W7+#  
amortization 攤銷   A,7* 52U  
amortized cost 應攤成本   mT ;  
annuities 年金   o0dD  
applied cost 已分配成本   "tD
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applied expense 已分配費用   [g=4'4EZc  
applied manufacturing expense 己分配製造費用   "-G7eGQ  
apportioned charge 攤派費用   >{Xyl):  
appreciation 漲價   H6KBXMYO  
article of association 公司章程   ]IDhE{  
assessment 課稅   _U,Hi?b"$}  
assets 資產   8hSw4S"$  
attorney fee 律師費   v`@N R06  
audit 審計   yD0DPtti  
auditor 審計員   [8 23w.{]#  
average 平均數   ?]+!gz1  
average cost 平均成本   q!Z{qt*`um  
bad debt 壞賬   i@%a!].I  
balance 餘額   (I{+%  
balance sheet 資產負債表   VmXXj6l&  
bank account 銀行賬戶   ndk~(ex|j  
bank balance 銀行結存   7$*x&We  
bank charge 銀行手續費   `+0P0(bn  
bank deposit 銀行存款   kp6&e  
bank discount 銀行貼現   .5A .[ZY)  
bank draft 銀行匯票   [3x*47o"z  
bank loan 銀行借款   uw@-.N^  
bank overdraft 銀行透支   /U6r y
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bankers acceptance 銀行承兌   DD[<J: 6  
bankruptcy 破產   nY ?&k$n  
bearer 持票人   SI=7$8T5=5  
beneficiary 受益人   N7)K\)DS!z  
bequest 遺產   c;n\HYk  
bill 票據   _d>{Hz2  
bill of exchange 匯票   wzY{ii  
bill of lading 提單   3aJYl3:0B  
bills discounted 貼現票據   Oz<#s{Z  
bills payable 應付票據   X2YBZA  
bills receivable 應收票據   ke2M
&TV  
board of directors 董事會   [<jU$93E  
bonds 債券   /8"rCh|m-  
bonus 紅利   FyChH7  
book value 賬面價值   AyOy&]g  
bookkeeper 簿記員   FB3}M)G>M  
bookkeeping 簿記   s;[WN.  
branch office general ledger 支店往來賬戶   E0u&hBd3_  
broker 經紀人   I(z16wQ  
brought down 接前   J M;WCV%NM  
brought forward 接上頁   EbJc%%c  
budget 預算   :+8qtIytKX  
by-product 副產品   B
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by-product sales 副產品銷售   J2$,'(!(  
capital 股本   p]7IoO -@  
capital income 資本收益   (yB]$  
capital outlay 資本支出   #K /95!)  
capital stock 股本   &QFc)QP
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capital stock certificate 股票   VWk{?*Dp  
carried down 移後   %kP=VUXj  
carried forward 移下頁   M5N#xgR  
cash 現金   ezS@`_pR;  
cash account 現金賬戶   U [Lr+nKo\  
cash in bank 存銀行現金   w=5<mw  
cash on delivery 交貨收款   tCv}+7)  
cash on hand 庫存現金   hzA+ ,  
cash payment 現金支付   l; B  
cash purchase 現購   k=O  
cash sale 現沽   [* |+ it+!  
cashier 出?#123;員   /*t H$\6*  
cashiers check 本票   &7r a  
certificate of deposit 存款單折   zu 7Fq]zD  
certificate of indebtedness 借據   3KtJT&RuL  
certified check 保付支票   ;R$2+9  
certified public accountant 會計師   fT YlIT9  
charges 費用   y<c7RK]  
charge for remittances 匯水手續費   Zb:Z,O(vn  
charter 營業執照   ryb81.|  
chartered accountant 會計師   +fQJ#?N2n  
chattles 動產   B#3Q4c$  
check 支票   Z,V<&9a;  
che stub 支票存根   iV!V!0- @  
closed account 己結清賬戶   YdN]Tqc  
closing 結算   ,E"n7*6mr  
closing entries 結賬紀錄   %l!-rXp  
closing stock 期末存貨   }L=Qp
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closing the book 結賬   Ko|gH]B'  
columnar journal 多欄日記賬   D2RvFlAXu  
combination 聯合   `^|l+TJG  
commission 佣金   x0lAJaG  
commodity 商品   }]=@Y/p  
common stock 普通股   m> *~tP  
company 公司   ')Y1cO  
compensation 賠償   kM(m$Oo.  
compound interest 複利   r;+a%?P  
consignee 承銷人   5=8t<v1Bn  
consignment 寄銷   #5iy^?N"w  
consignor 寄銷人   bCiyz+VyJn  
consolidated balance sheet 合併資產負債表   R\]C;@J<  
consolidated profit and loss account 合併損益表   DVDzYR**4  
consolidation 合併   rbl^ aik  
construction cost 營建成本   Z*=$n_ G  
construction revenue 營建收入   l hST%3Ld  
contract 合同    R*r"};
 
control account 統制賬戶   tq51;L  
copyright 版權    ?#RhHD  
corporation 公司   6h0}ZM  
cost 成本   qd<I;*WV  
cost accounting 成本會計   Qj
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cost of labour 勞工成本   ls~9qkAyLx  
cost of production 生產成本   ,H1K
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cost of manufacture 製造成本   k=&n>P  
cost of sales 銷貨成本   v8n^~=SH  
cost price 成本價格   '*Ld,`  
credit 貸方   ^]Z@H/]H  
credit note 收款通知單   S)/548=`  
creditor 債權人   G&YcXyH  
crossed check 橫線支票   ^;tB,7:*V  
current account 往來活期賬戶   WdB\n/BWB  
current asset 流動資產   $VhY"<  
current liability 流動負債   ;lfv.-u:<  
current profit and loss 本期損益   1U?5/Ja  
debit 借方   dGz4`1(>  
debt 債務   wuW{2+)B  
debtor 債務人   O%haaL\  
deed 契據   d24_,o\_  
deferred assets 遞延資產   iio-RT?!  
deferred liabilities 遞延負債   be$']}cP  
delivery 交貨   0Ue~dVrM(?  
delivery expense 送貨費   "h|kf% W  
delivery order 出貨單   ?[P>2oz  
demand draft 即期匯票   Kr;=4xg=  
demand note 即期票據   K}2G4*8S_G  
demurrage charge 延期費   tU *`X(;  
deposit 存款   $?dQ^]<,  
deposit slip 存款單   /Gn0|]KI  
depreciation 折舊   PB!XApTb  
direct cost 直接成本   ayQeT  
direct labour 直接人工   7_jlNr7uk  
director 董事   upX@8WxR  
discount 折扣   ;8^(Z  
discount on purchase 進貨折扣   \9uK^oS  
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