[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。   VVF9X(^rQ  
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acceptance 承兌   f/ 3'lPK^  
account 賬戶   U7LCd+Z5X  
accountant 會計員   Z%sTj6Th  
accounting 會計   D!,'}G#  
accounting system 會計制度   9 n5uO[D  
accounts payable 應付賬款   a{e1g93}  
accounts receivable 應收賬款   VaonG]Ues  
accumulated profits 累積利益   f!7fz~&Sh  
adjusting entry ?#123;整記錄   9QD+  
adjustment ?#123;整   _+}o/449  
administration expense 管理費用   6Po{tKU  
advances 預付   ;Gp9 ?0  
advertising expense 廣告費   lNe5{'OrO  
agency 代理   U8aNL sw  
agent 代理人   t%y i3  
agreement 契約   }V/iU_)  
allotments 分配數   n1x3q/~  
allowance 津貼   i1{)\/f3  
amalgamation 合併   [+@T"2h2b  
amortization 攤銷   C,O9?t  
amortized cost 應攤成本   '0Q/oU  
annuities 年金   ,-n_(U  
applied cost 已分配成本   E.B6u, Te  
applied expense 已分配費用   tPk>hzW  
applied manufacturing expense 己分配製造費用   >y!R}`&0^t  
apportioned charge 攤派費用   >YdLB@  
appreciation 漲價   Z@ec}`UO|u  
article of association 公司章程   B0g?!.#23  
assessment 課稅   ocS}4.a@  
assets 資產   XB[EJGaX  
attorney fee 律師費   !(S.7#-r  
audit 審計   `/G9*tIR8g  
auditor 審計員   1k%HGQM{  
average 平均數   Q*f0YjH!  
average cost 平均成本   @]]\r.DG  
bad debt 壞賬   d_[zt)  
balance 餘額   A/Sj>Y1j  
balance sheet 資產負債表   u3cl7~- yW  
bank account 銀行賬戶   V\ c`O  
bank balance 銀行結存   F)aF.'$-/  
bank charge 銀行手續費   i: &
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bank deposit 銀行存款   bvl!^xO]  
bank discount 銀行貼現   z2A,*|I  
bank draft 銀行匯票   ihct~y-9W  
bank loan 銀行借款   ^%1u3  
bank overdraft 銀行透支   ND3|wQ`M0  
bankers acceptance 銀行承兌   ^= kr`5  
bankruptcy 破產   L'e|D=y  
bearer 持票人   .8|"
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beneficiary 受益人   'O 7>w%#  
bequest 遺產   YvUV9qps~  
bill 票據   7?y([i \y  
bill of exchange 匯票   =QwT)KRB%  
bill of lading 提單   WQ{^+C9g'1  
bills discounted 貼現票據   *]Eyf")  
bills payable 應付票據   ziQ&M\  
bills receivable 應收票據   qnU`Q{  
board of directors 董事會   x45F-w{  
bonds 債券   GG4FS  
bonus 紅利   kb\\F:w(W  
book value 賬面價值   KO))2GET  
bookkeeper 簿記員   ;6=* E'  
bookkeeping 簿記   ?%T]V+40  
branch office general ledger 支店往來賬戶   iML?`%/vN  
broker 經紀人   pe!"!xJE  
brought down 接前   0Fs2* F S  
brought forward 接上頁   1_mq
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budget 預算   c&g*nDuDj  
by-product 副產品   E
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by-product sales 副產品銷售   i2 )$%M&  
capital 股本   Gl4f:`  
capital income 資本收益   .
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capital outlay 資本支出   =s:Z-*vy!  
capital stock 股本   S<I9`k G  
capital stock certificate 股票   0|mCk  
carried down 移後   aC3Qmo6?m  
carried forward 移下頁   Q^'xVS_.  
cash 現金    ,}^FV~  
cash account 現金賬戶   -c[fg+L9  
cash in bank 存銀行現金   Wm!cjGK  
cash on delivery 交貨收款   e=ry_@7  
cash on hand 庫存現金   Q*9Y.W.8  
cash payment 現金支付   cj|Urt  
cash purchase 現購   b~
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cash sale 現沽   RV@mAw.T  
cashier 出?#123;員   4SIS#m  
cashiers check 本票   7\i> >  
certificate of deposit 存款單折   W#L/|K!S  
certificate of indebtedness 借據   -{p~sRc&  
certified check 保付支票   F{eI[A  
certified public accountant 會計師   iG{xDj{CKv  
charges 費用   =pb ru=/  
charge for remittances 匯水手續費   C)&BtiUN/  
charter 營業執照   O~5*X f  
chartered accountant 會計師   MVDy|i4  
chattles 動產   ?V =#x.9  
check 支票   @,q<CF@Y  
che stub 支票存根   |cl*wFm|3  
closed account 己結清賬戶   mfk^t`w_  
closing 結算   u y13SkW  
closing entries 結賬紀錄   ]&"01M~+K  
closing stock 期末存貨   C|S~>4`  
closing the book 結賬   XrGP]k6.^  
columnar journal 多欄日記賬   b%xG^jUXsX  
combination 聯合   o}Q3mCB  
commission 佣金   p|w0 i[hc  
commodity 商品   tf>"fU\P  
common stock 普通股   To,*H OP  
company 公司   %vRCs]  
compensation 賠償   [$`%ve  
compound interest 複利   ~Vf A  
consignee 承銷人   $OaxetPH  
consignment 寄銷   4V'HPD>=V  
consignor 寄銷人   =A_fL{ SM  
consolidated balance sheet 合併資產負債表   ;IR.6k$;  
consolidated profit and loss account 合併損益表   }(9ZME<(  
consolidation 合併   ,-SWrp
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construction cost 營建成本   scy_  
construction revenue 營建收入   Oh,]"(+  
contract 合同   B|r'
  
control account 統制賬戶   WIw*//nw  
copyright 版權   wAc;
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corporation 公司   2k^'}7G%  
cost 成本   wT+\:y  
cost accounting 成本會計   _W>xFBy  
cost of labour 勞工成本   mpd?F'V  
cost of production 生產成本   C~04#z_$  
cost of manufacture 製造成本   $-paY
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cost of sales 銷貨成本   G BM8:IG \  
cost price 成本價格   cT nC  
credit 貸方   E^m;Ab=  
credit note 收款通知單   L fZF  
creditor 債權人   I MG^L  
crossed check 橫線支票   {=ATRwUL  
current account 往來活期賬戶   )D&xyC}  
current asset 流動資產   @iN"]GFjS  
current liability 流動負債   9u%(9Ae  
current profit and loss 本期損益   H`rd bE  
debit 借方   JgBC:t^\pV  
debt 債務   ;KT5qiqYH  
debtor 債務人   ~r e~Ys  
deed 契據   gzN51B=D  
deferred assets 遞延資產   N t\ZM  
deferred liabilities 遞延負債   P[tYu:  
delivery 交貨   ZKai*q4?  
delivery expense 送貨費   x7/";L>  
delivery order 出貨單   ]D,\(|  
demand draft 即期匯票   P+DIo7VTX  
demand note 即期票據   8k;il54#  
demurrage charge 延期費   "6Z(0 iu:{  
deposit 存款   6i@* L\ Dl  
deposit slip 存款單   i ;^Ya  
depreciation 折舊   5t-,5  
direct cost 直接成本   *NC@o*  
direct labour 直接人工   pk0{*Z?@  
director 董事   0B: v0R
 
discount 折扣   J|`.d 46  
discount on purchase 進貨折扣   N! I$Qtr,  
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