[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。   \9&YV;Ct  
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acceptance 承兌   Enq6K1@%G  
account 賬戶   l4R<`b\
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accountant 會計員   |H3?ox*  
accounting 會計   d;@E~~o?B]  
accounting system 會計制度   #n6FQ$l8m  
accounts payable 應付賬款   RPa?Nv?e  
accounts receivable 應收賬款   75QXkJu  
accumulated profits 累積利益   f(@"[-[  
adjusting entry ?#123;整記錄   7]<F>97  
adjustment ?#123;整   #dx J#  
administration expense 管理費用   *!wO:<-  
advances 預付   '<*CD_2t-  
advertising expense 廣告費   -Z[R S{#+T  
agency 代理   % zIl_/s  
agent 代理人   3Vb=6-|  
agreement 契約   RE(=! 8lGR  
allotments 分配數   B.CH9M  
allowance 津貼   ,?7xb]h  
amalgamation 合併   ba1$kU  
amortization 攤銷   *Bb|N--jI  
amortized cost 應攤成本   U{U:8==  
annuities 年金   mE3SiR "  
applied cost 已分配成本   R &1mo  
applied expense 已分配費用   B6Wq/fl/  
applied manufacturing expense 己分配製造費用   KV)Hywl`  
apportioned charge 攤派費用   5kRwSOG%'  
appreciation 漲價   S m*Jysy`  
article of association 公司章程   ]ft~OqLg!  
assessment 課稅   R9|2&pfm(M  
assets 資產   xqi*N13  
attorney fee 律師費   /w}B07.  
audit 審計   !?us[f=g%  
auditor 審計員   
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average 平均數   J;Z>fAE7  
average cost 平均成本   |R &3/bEr  
bad debt 壞賬   mV! @oNCK  
balance 餘額   +cE tm  
balance sheet 資產負債表   h.}t${1ZC  
bank account 銀行賬戶   ="'P=Xh!8  
bank balance 銀行結存   >TY5 ZRB  
bank charge 銀行手續費   &ttv4BC^r  
bank deposit 銀行存款   6iV"Tl{z-  
bank discount 銀行貼現   ?( dYW7S  
bank draft 銀行匯票   wn A%Nh7  
bank loan 銀行借款  
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bank overdraft 銀行透支   kS\.  
bankers acceptance 銀行承兌   +{=_|3(  
bankruptcy 破產   6yl;o_6:  
bearer 持票人   skC|io-Zv  
beneficiary 受益人   #ejw@bd  
bequest 遺產   >`rNT|rg  
bill 票據   C^\ *|=*\  
bill of exchange 匯票   ! =h|&Vta  
bill of lading 提單   9Qs"X7 iH  
bills discounted 貼現票據   vxilQp  
bills payable 應付票據   ,GXfy9x7U  
bills receivable 應收票據   /
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board of directors 董事會   ]ZryY EB  
bonds 債券   ,Dii?P  
bonus 紅利   afP&+ 5t@O  
book value 賬面價值   k1$2a8ja  
bookkeeper 簿記員   "<jEI /  
bookkeeping 簿記   r~D~7MNl  
branch office general ledger 支店往來賬戶   kvgs $  
broker 經紀人   pJ*#aH[ySP  
brought down 接前   :?:j$ =nWN  
brought forward 接上頁   QSs$   
budget 預算   ]Re~V{uh  
by-product 副產品   eEriv@v  
by-product sales 副產品銷售   YaJ{"'}  
capital 股本   ";S*[d.2tA  
capital income 資本收益   h@m n GE  
capital outlay 資本支出   P VkN3J  
capital stock 股本   Uh|__DUkh  
capital stock certificate 股票   3!oQmG_T  
carried down 移後   >eG&gc@$1$  
carried forward 移下頁    /4B4IT  
cash 現金   L..X)-D2n  
cash account 現金賬戶   7U[L\1zS  
cash in bank 存銀行現金   h3d\MYO)B  
cash on delivery 交貨收款   }jY[| >z  
cash on hand 庫存現金   $Z%aGc*  
cash payment 現金支付   < 8 Y<w|Hh  
cash purchase 現購   _9-D3_P[3  
cash sale 現沽   % 6h
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cashier 出?#123;員   ]-5jgz"  
cashiers check 本票   0iZ9a/v  
certificate of deposit 存款單折   yDkDtO`K  
certificate of indebtedness 借據   , w'$T)  
certified check 保付支票   ;Y|~!%2~  
certified public accountant 會計師  
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charges 費用   t-4R7`A<  
charge for remittances 匯水手續費   `)C`_g3Ew  
charter 營業執照   {|J2clL  
chartered accountant 會計師   `w=H'"Zv  
chattles 動產   wAOVH].  
check 支票   ?5YmE(v7  
che stub 支票存根   -^jLU FC  
closed account 己結清賬戶   FqUt uN  
closing 結算   eZod}~J8  
closing entries 結賬紀錄   Gxa.<E^k  
closing stock 期末存貨   |^k1hX2?W  
closing the book 結賬   n k 3<]u  
columnar journal 多欄日記賬   7fTg97eF  
combination 聯合   ~B*\k^
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commission 佣金   //u76nQ  
commodity 商品   PLD'Q,R  
common stock 普通股   o`8+#+@f7  
company 公司   =O'%)Y&  
compensation 賠償   i`nw"8  
compound interest 複利   r=H\4%P4  
consignee 承銷人   rUpAiZfz >  
consignment 寄銷   8!%"/*P$   
consignor 寄銷人   j% USu+&  
consolidated balance sheet 合併資產負債表   Cz);mOb%M%  
consolidated profit and loss account 合併損益表   #M^Yh?~%w  
consolidation 合併   i[\u-TF  
construction cost 營建成本   7C?mD75j  
construction revenue 營建收入   a={qA4N  
contract 合同   "X(=  
control account 統制賬戶   e, 0I~:  
copyright 版權   V1#aDfiW  
corporation 公司   V\`="  
cost 成本   |wb(rua  
cost accounting 成本會計   YB3=ij!K  
cost of labour 勞工成本   M@X#[w:  
cost of production 生產成本   G{Enh<V  
cost of manufacture 製造成本   UG'U D"  
cost of sales 銷貨成本   H'\EA(v+  
cost price 成本價格   ftH%, /,  
credit 貸方   {BCj
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credit note 收款通知單   z slEUTj)  
creditor 債權人   wBHDof xX  
crossed check 橫線支票   wVJ FA1  
current account 往來活期賬戶   J'c9577$  
current asset 流動資產   L.:QI<n  
current liability 流動負債   ^`
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current profit and loss 本期損益   (4f9
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debit 借方   71&+
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debt 債務   (
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debtor 債務人   3X,{9+(F  
deed 契據   D=sc41]  
deferred assets 遞延資產   _";pk _  
deferred liabilities 遞延負債   []3}(8yxGb  
delivery 交貨   hsO.521g  
delivery expense 送貨費   Hf{%N'4  
delivery order 出貨單   &p4<@k\L  
demand draft 即期匯票   Tn-]0hWkP  
demand note 即期票據   T`Z
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demurrage charge 延期費   sLqvDH?V  
deposit 存款   5g>kr<K  
deposit slip 存款單   p}7&x[fTLk  
depreciation 折舊   qML*Kwg  
direct cost 直接成本   V(uRKu x  
direct labour 直接人工   10IPq#Jj  
director 董事   pDq_nx9  
discount 折扣   HYmUxheN2  
discount on purchase 進貨折扣   j:KQIwc
 
  
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