[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。   S?{5DxilO  
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acceptance 承兌  
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account 賬戶   nT12[@:Tr  
accountant 會計員   ;1dz?'%V  
accounting 會計   Chua >p!$g  
accounting system 會計制度   zfZDtKq  
accounts payable 應付賬款   n1t(ns
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accounts receivable 應收賬款   J4vKfxEg  
accumulated profits 累積利益   ]R@G5d  
adjusting entry ?#123;整記錄   p4t)Z#0  
adjustment ?#123;整   _y9P]@Q7%  
administration expense 管理費用   X\x9CA  
advances 預付   $imx-H`|  
advertising expense 廣告費   R]Oy4U,f  
agency 代理   A|
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agent 代理人   /ZDc=>)~  
agreement 契約   vo$66A  
allotments 分配數   [*G2wP[$  
allowance 津貼   f*],j  
amalgamation 合併   FT;JYkO  
amortization 攤銷   /)1-
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amortized cost 應攤成本   ddP,_.0  
annuities 年金   /;4MexgB%  
applied cost 已分配成本   Lm|X5RVq  
applied expense 已分配費用   =dBrmMh  
applied manufacturing expense 己分配製造費用   ='0!B]<G  
apportioned charge 攤派費用   !d\GD8|4  
appreciation 漲價   ?~.&Y  
article of association 公司章程   e{;e  
assessment 課稅   gcxk'd  
assets 資產   Z-|C{1}A  
attorney fee 律師費   @>5<m'}2  
audit 審計   6W=:`14  
auditor 審計員   Bs?
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average 平均數   md"%S-a_dT  
average cost 平均成本   !j9i=YDb  
bad debt 壞賬   >n~p1:$  
balance 餘額   W~3tQ!  
balance sheet 資產負債表   Hz8`)cv`  
bank account 銀行賬戶   'I]"=O,  
bank balance 銀行結存   }qhK.e  
bank charge 銀行手續費   }yw;L(3  
bank deposit 銀行存款   + nS/jW  
bank discount 銀行貼現   bFezTl{M  
bank draft 銀行匯票   od1omYsR  
bank loan 銀行借款   "PaGDhS  
bank overdraft 銀行透支   AnY)T8w  
bankers acceptance 銀行承兌   h)8+4?-4I  
bankruptcy 破產   (Fzh1#  
bearer 持票人   ATM:As:<@  
beneficiary 受益人   b:Kw_Q  
bequest 遺產   k!=GNRRZE  
bill 票據   *t{c}Y&@  
bill of exchange 匯票   |o zoc"'  
bill of lading 提單   %:KV2GP  
bills discounted 貼現票據   |HGb.^f?  
bills payable 應付票據   *g4Cy8$  
bills receivable 應收票據   Treh{s  
board of directors 董事會   %8CT -mQ  
bonds 債券   Q5nyD/k4c  
bonus 紅利   Gr$*t,ZW  
book value 賬面價值   Ln2C#Uf  
bookkeeper 簿記員   Hu8atlpo  
bookkeeping 簿記   J xm9 @,  
branch office general ledger 支店往來賬戶   C'/M/|=Q#  
broker 經紀人   4c[)}8\  
brought down 接前   ]H#Rm#q  
brought forward 接上頁   gkML .u  
budget 預算   KV}U{s+U8  
by-product 副產品   )_*a7N!  
by-product sales 副產品銷售   C6U
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capital 股本   lzs(i2pA  
capital income 資本收益   #r.` V!=  
capital outlay 資本支出   _$\5ZVe  
capital stock 股本   ESxC{ "  
capital stock certificate 股票   B9IXa;  
carried down 移後   \1mM5r~  
carried forward 移下頁   e=o{Zo?H=  
cash 現金   Ge:-|*F  
cash account 現金賬戶   t9n  
cash in bank 存銀行現金   w<~<(5mM5;  
cash on delivery 交貨收款   x*&&?nV Iz  
cash on hand 庫存現金   gSr}p$N  
cash payment 現金支付   &lPBqw  
cash purchase 現購   ccn
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cash sale 現沽   +GYMJK`S+  
cashier 出?#123;員   +yb$[E*  
cashiers check 本票   w}W@M,.^  
certificate of deposit 存款單折   4ZJT[zi  
certificate of indebtedness 借據   FW)^ O%2s  
certified check 保付支票  
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certified public accountant 會計師   c > mu)('U  
charges 費用   sb|3|J6=  
charge for remittances 匯水手續費   5<O61Lgx  
charter 營業執照   A2|o=mOH  
chartered accountant 會計師   1%hM8:)i_  
chattles 動產   a|P~LMPM  
check 支票   c
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che stub 支票存根   ,/?%y\:J  
closed account 己結清賬戶   @ojg`!
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closing 結算   5G'&9{oB  
closing entries 結賬紀錄   Ztyv@z'/Z  
closing stock 期末存貨   85%Pq:E  
closing the book 結賬   NT;x1  
columnar journal 多欄日記賬    ]~\SR0  
combination 聯合   pcuMGo-#  
commission 佣金   n4vXm
 
commodity 商品   fmnRUN=  
common stock 普通股   p&OJa$N$[  
company 公司   i_0,BVC  
compensation 賠償   sm2p$3v  
compound interest 複利   hnsa)@  
consignee 承銷人   hINnb7o  
consignment 寄銷   g<2lPH  
consignor 寄銷人   !$p2z_n$@.  
consolidated balance sheet 合併資產負債表   5mna7BCEb  
consolidated profit and loss account 合併損益表   ]{AOh2Z.hv  
consolidation 合併   h/1nm U]  
construction cost 營建成本   m] 0^  
construction revenue 營建收入   e7XsyL'
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contract 合同   {{.
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control account 統制賬戶   vJTfo#C|  
copyright 版權   mmrW`~-  
corporation 公司   :7$\X[  
cost 成本   (:.Q\!aZ1  
cost accounting 成本會計   r,u<y_YW  
cost of labour 勞工成本   -7-Fd_F8  
cost of production 生產成本   YQ8j  
cost of manufacture 製造成本   z"6ZDC6
 
cost of sales 銷貨成本   'R4>C Z%jV  
cost price 成本價格   hl6,#2$  
credit 貸方   9C557$nS^  
credit note 收款通知單   \3H<z@;  
creditor 債權人   #1QX!dK+  
crossed check 橫線支票   GOYn\N;V2  
current account 往來活期賬戶   bK03S Vx  
current asset 流動資產   <qbZG}u  
current liability 流動負債   Kk!6B  
current profit and loss 本期損益   ="3a%\  
debit 借方   !j!Z%]7  
debt 債務   \LO_Nu9  
debtor 債務人   #&^ZQs<  
deed 契據   <a8#0ojm  
deferred assets 遞延資產   2Vz'n@g=  
deferred liabilities 遞延負債   IWjR0  
delivery 交貨   \6`v.B&v  
delivery expense 送貨費   ; g Z%U  
delivery order 出貨單   o &BPG@n  
demand draft 即期匯票   hAV2F#  
demand note 即期票據   94T}iY.  
demurrage charge 延期費   Bii6Z@kS  
deposit 存款   TK;\_yN  
deposit slip 存款單   m>]>$=%  
depreciation 折舊   \We"
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direct cost 直接成本   5Y(r\Dd  
direct labour 直接人工   R&6n?g6@/V  
director 董事   0zeUP{MQ  
discount 折扣   R#Y50hzT  
discount on purchase 進貨折扣   lZ}izl  
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