[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。   2X(2O':Uc  
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acceptance 承兌   ]I]G3 e  
account 賬戶   /UaQ2h\  
accountant 會計員   @gQ?cU7  
accounting 會計   qL w^Qxo  
accounting system 會計制度   ad=7FhnIa3  
accounts payable 應付賬款   dF|R`Pa2ML  
accounts receivable 應收賬款   TJB4N$-}A  
accumulated profits 累積利益   `>RM:!m6=$  
adjusting entry ?#123;整記錄   ]/AU_&  
adjustment ?#123;整   #MbY+[Y@v  
administration expense 管理費用   $U(D*0+o/  
advances 預付   v "[ <pFj^  
advertising expense 廣告費   579t^"ja~  
agency 代理   = \K/ulZo  
agent 代理人   Bg ai|l  
agreement 契約   6F%6]n  
allotments 分配數   TGjxy1A  
allowance 津貼   KvI/!hl\  
amalgamation 合併   Ki%)LQAg  
amortization 攤銷   B}aW y&D  
amortized cost 應攤成本   YfNN&G4_  
annuities 年金   y5VohVa`  
applied cost 已分配成本   Wul8ej:  
applied expense 已分配費用   ucbtPTFYvr  
applied manufacturing expense 己分配製造費用   brLu~]I  
apportioned charge 攤派費用   jP<6Q|5F  
appreciation 漲價   ;2^zkmDM  
article of association 公司章程   TT){15T;"  
assessment 課稅   6.a>7-K}%  
assets 資產   Dhk$
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attorney fee 律師費   MR,A{X  
audit 審計   (X (:h\^  
auditor 審計員   R/6 v#9m7  
average 平均數   Cn.dv
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average cost 平均成本   Ad-_=a%  
bad debt 壞賬   x/0x&la  
balance 餘額   n"R$b:  
balance sheet 資產負債表   7JY9#+?p>  
bank account 銀行賬戶   "`'+@KlE  
bank balance 銀行結存   'z+Pa^)v  
bank charge 銀行手續費   r8A'8g4cM  
bank deposit 銀行存款   +RK/u  
bank discount 銀行貼現   Eh"Y<]$  
bank draft 銀行匯票   .li)k[] ts  
bank loan 銀行借款   tao9icl*`  
bank overdraft 銀行透支    vv
 
bankers acceptance 銀行承兌   7'`nTF-@v  
bankruptcy 破產   [u-=<hnoa  
bearer 持票人   3@<m/%  
beneficiary 受益人   9mpQusM  
bequest 遺產   P+3 ]g{2w  
bill 票據   c|4_nT 2  
bill of exchange 匯票   ! e?=g%(  
bill of lading 提單   'n?"f|G  
bills discounted 貼現票據   U1kW1L}B  
bills payable 應付票據   48!F!v,j)x  
bills receivable 應收票據   9g
$fFO  
board of directors 董事會   >(sS4_O7N  
bonds 債券   viVn  
bonus 紅利   XU}" h&>  
book value 賬面價值   U/7jK40  
bookkeeper 簿記員   9s*UJIL  
bookkeeping 簿記   f1d<xGx  
branch office general ledger 支店往來賬戶   /4+*!X  
broker 經紀人   rPHM_fW(O@  
brought down 接前   swh
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brought forward 接上頁   frWY8&W^H  
budget 預算   %Wc$S]>i  
by-product 副產品   <F|S<\Y.  
by-product sales 副產品銷售   -BsZw. 7P  
capital 股本   aCBq
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capital income 資本收益   UG<<.1JL  
capital outlay 資本支出   gOaK7A  
capital stock 股本   ^brh\M,:@  
capital stock certificate 股票   MOIVt) ZY  
carried down 移後   zXd#kw;  
carried forward 移下頁   Qb:.WMj[q+  
cash 現金   c>C!vAg  
cash account 現金賬戶   n|PW^kOE/  
cash in bank 存銀行現金   =e6!U5 f  
cash on delivery 交貨收款   v/`#Gu^P  
cash on hand 庫存現金   g#5t8w  
cash payment 現金支付   F+V[`w*k  
cash purchase 現購   Xd&oERJj  
cash sale 現沽   =1mIk0H`  
cashier 出?#123;員   };cH5bYF  
cashiers check 本票   #;'*W$Wk2  
certificate of deposit 存款單折   AgdU@&^  
certificate of indebtedness 借據   ?;go5f+X  
certified check 保付支票   +ZRm1q  
certified public accountant 會計師   1rh2!4)7  
charges 費用    <XnxAA  
charge for remittances 匯水手續費   J!zL)u|  
charter 營業執照   <Oj'0NK-  
chartered accountant 會計師  
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chattles 動產   e#?rK=C?9  
check 支票   ^ =H 10A  
che stub 支票存根   o^BX:\}  
closed account 己結清賬戶   PC)V".W1  
closing 結算   cty   
closing entries 結賬紀錄   q4u-mM7#7  
closing stock 期末存貨   9cMMkOM J  
closing the book 結賬   mS]soYTQ  
columnar journal 多欄日記賬   kwFo*1 {  
combination 聯合   ]T>YYz  
commission 佣金   ;{g>Z|  
commodity 商品   ;7!u(XzN  
common stock 普通股   U[!wu]HMF  
company 公司   kgRgHkAH~  
compensation 賠償   pz/vvH5  
compound interest 複利   JRw)~Tg @  
consignee 承銷人   Ly6) ,[q~  
consignment 寄銷   4rNuAK`2  
consignor 寄銷人   SS-7y:6y>  
consolidated balance sheet 合併資產負債表   ATI2  
consolidated profit and loss account 合併損益表   <P c;8[  
consolidation 合併   6^nxw>-  
construction cost 營建成本   /6p7k  
construction revenue 營建收入   diF2:80o  
contract 合同   ybgw#jv=  
control account 統制賬戶   $60]R
Cu  
copyright 版權   d^XRkB:h  
corporation 公司   6;}FZ  
cost 成本   [JVU a2Sm  
cost accounting 成本會計   Pv3 e*I(
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cost of labour 勞工成本   y~
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cost of production 生產成本   luO4ap]*  
cost of manufacture 製造成本   F#7A6|  
cost of sales 銷貨成本   |B@\Nf7  
cost price 成本價格   0 oHnam  
credit 貸方   a]R 1F i0n  
credit note 收款通知單   1?T^jcny:M  
creditor 債權人   rh(77x1|(G  
crossed check 橫線支票   {hKf 'd9E  
current account 往來活期賬戶   ,SoqVboRl  
current asset 流動資產   (t-JGye>  
current liability 流動負債   @!Q\| <  
current profit and loss 本期損益   u_ym=N57`  
debit 借方   ZDl( q~4?z  
debt 債務   o!|TCwt  
debtor 債務人   >J@hqW  
deed 契據   Z_?r5M;  
deferred assets 遞延資產   7j\jOklV  
deferred liabilities 遞延負債   J(x42Q}*S  
delivery 交貨   {@<EV
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delivery expense 送貨費   KEvT."t  
delivery order 出貨單   4[m4u6z=  
demand draft 即期匯票   _cXLQ)-  
demand note 即期票據   lnRbvulH  
demurrage charge 延期費   n4Eqm33  
deposit 存款   -$_h]x* W  
deposit slip 存款單   O8WL ulo  
depreciation 折舊   YW
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direct cost 直接成本   v8o{3wJ  
direct labour 直接人工   x-ShY&k  
director 董事   AP_2.V=Sn  
discount 折扣   i^u5j\pfY*  
discount on purchase 進貨折扣   ]!04L}hy|P  
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