[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。   R!\_rc1/  
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acceptance 承兌   UO0
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account 賬戶   q rJ`1  
accountant 會計員   G&D7a
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accounting 會計   }()5"QB  
accounting system 會計制度   Ktb\ bw  
accounts payable 應付賬款   k1w_[w[  
accounts receivable 應收賬款   JD)(oK %C  
accumulated profits 累積利益   OK[T3/v,  
adjusting entry ?#123;整記錄   K1mPr^3rC  
adjustment ?#123;整   ]R h#g5X  
administration expense 管理費用   _<k\FU r  
advances 預付   s.bc>E0  
advertising expense 廣告費   +T|JK7  
agency 代理   ~ {E'@MU  
agent 代理人   N60rgSzI  
agreement 契約   )97SnCkal  
allotments 分配數   Dv|#u|iw  
allowance 津貼   [Y|8\Ph`&  
amalgamation 合併   fd+hA  
amortization 攤銷   HePUWL'  
amortized cost 應攤成本   LJd5;so-  
annuities 年金   -I*^-+>H  
applied cost 已分配成本   d"}k ! 0m  
applied expense 已分配費用   )Xk0VDNp$/  
applied manufacturing expense 己分配製造費用   e-:yb^  
apportioned charge 攤派費用   u$DHVRrF<  
appreciation 漲價   zL$@`Eh-KP  
article of association 公司章程   t[ubn+  
assessment 課稅   S^-DK~Xt4  
assets 資產   {P*pkc  
attorney fee 律師費   ?k]2*}bz  
audit 審計   fsJ9bQm/  
auditor 審計員   {G U&a  
average 平均數   15%w 8u  
average cost 平均成本   f!\lg
 
bad debt 壞賬   >.Chl$)<  
balance 餘額   XC4X-j3
 
balance sheet 資產負債表   ykl .1(  
bank account 銀行賬戶   "@%7-nu  
bank balance 銀行結存   -}nxJH)  
bank charge 銀行手續費   ^8 zR  
bank deposit 銀行存款   }Mstjm  
bank discount 銀行貼現   `z{%(_+[
 
bank draft 銀行匯票   AJh w  
bank loan 銀行借款   Rn}l6kbM  
bank overdraft 銀行透支   2)G %)'  
bankers acceptance 銀行承兌   C"6?bg5N  
bankruptcy 破產   8J:}%DaxL  
bearer 持票人   =d".|k  
beneficiary 受益人   &M46&^Jho  
bequest 遺產   ~Mx!
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bill 票據   %SX|o-B~.o  
bill of exchange 匯票   PH1p
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bill of lading 提單  
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bills discounted 貼現票據   )Ub_@)X3%l  
bills payable 應付票據   H\h3TdL  
bills receivable 應收票據   }=%oX}[  
board of directors 董事會  
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bonds 債券   wG~`[>y (  
bonus 紅利   =y [M\m  
book value 賬面價值   J3e96t~u  
bookkeeper 簿記員   GC>e26\:  
bookkeeping 簿記   A#Iyb){Y  
branch office general ledger 支店往來賬戶   uD}2<$PP  
broker 經紀人   d6'{rje(  
brought down 接前   Yk)."r
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brought forward 接上頁   kjg~n9#T  
budget 預算   OBMTgZHxv  
by-product 副產品   &,}j
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by-product sales 副產品銷售   ,=UK}*e"  
capital 股本   /RNIIY~w  
capital income 資本收益   KV}FZ3jY  
capital outlay 資本支出   y+X2Pl  
capital stock 股本   24E}<N,g  
capital stock certificate 股票   % 5m/  
carried down 移後   ~k!j+>yT  
carried forward 移下頁   `);AW(Q  
cash 現金   s"0Y3x3  
cash account 現金賬戶   qlb- jL  
cash in bank 存銀行現金   9{(.Il J>  
cash on delivery 交貨收款   @aAW*D~-J  
cash on hand 庫存現金   *C5R}9O5  
cash payment 現金支付   &:/h righH  
cash purchase 現購   SOIHePmwK  
cash sale 現沽   W~zbm]  
cashier 出?#123;員  
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cashiers check 本票   ur3(HL  
certificate of deposit 存款單折   '9S8}q  
certificate of indebtedness 借據   6eT5ktf  
certified check 保付支票   Ka[t75~;  
certified public accountant 會計師   eIz<)-7:  
charges 費用   H| 8Qp*  
charge for remittances 匯水手續費   8"U. Hnu  
charter 營業執照   )we}6sE"  
chartered accountant 會計師   fuWO*  
chattles 動產   R$
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check 支票   G+%zn|  
che stub 支票存根   ]!I7Y.w6  
closed account 己結清賬戶   .ni _p 6!  
closing 結算   H
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closing entries 結賬紀錄   +_; l|uhT;  
closing stock 期末存貨   
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closing the book 結賬   uW30ep'  
columnar journal 多欄日記賬   7[> 6i  
combination 聯合   %+j8["VEC  
commission 佣金   j
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commodity 商品   F@mQQ  
common stock 普通股   ]~aF2LJ_q  
company 公司   L;*ljZ^c  
compensation 賠償   UmKI1l  
compound interest 複利   UJM1VAJ0  
consignee 承銷人   >+JqA7K  
consignment 寄銷   l5zS  
consignor 寄銷人   kS_( wpA  
consolidated balance sheet 合併資產負債表   yKa{08X:  
consolidated profit and loss account 合併損益表   N>XS=2tzN  
consolidation 合併   h-G)o[MA  
construction cost 營建成本   !ePr5On  
construction revenue 營建收入   swK-/$#  
contract 合同   4x  
control account 統制賬戶   8z RP(+&W  
copyright 版權   >Db;yC&  
corporation 公司   ;\]b T;#  
cost 成本   Bwa'`+bC  
cost accounting 成本會計   0\[Chja  
cost of labour 勞工成本   ^G4Py<s  
cost of production 生產成本   +z9Q-d%O  
cost of manufacture 製造成本   <,[cQ
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cost of sales 銷貨成本   %k;|\%B`  
cost price 成本價格   7JEbH?lEN  
credit 貸方   l:j4Ft 8  
credit note 收款通知單   )XvilCk1  
creditor 債權人   L1cI`9  
crossed check 橫線支票   +
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current account 往來活期賬戶   6^eV"&+@  
current asset 流動資產   @JD;k>  
current liability 流動負債   -(  
current profit and loss 本期損益   T)H{  
debit 借方   \Ta"}TF8  
debt 債務   -I&m:A$4*  
debtor 債務人   "uaMk}[ <!  
deed 契據   ]j`c]
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deferred assets 遞延資產   ,.kha8v  
deferred liabilities 遞延負債   555XCWyrC  
delivery 交貨   1][4.}?F[  
delivery expense 送貨費   KwPOO{4]g  
delivery order 出貨單   f@Zszt  
demand draft 即期匯票   xT   
demand note 即期票據   .P[ _<8  
demurrage charge 延期費   Bj1 ?x  
deposit 存款   gBC@38|6)  
deposit slip 存款單   "Y~:|?(@-  
depreciation 折舊   czS+< w  
direct cost 直接成本   )N7Y^CN~  
direct labour 直接人工   xx#zN0I>-y  
director 董事   dwDcR,z?a  
discount 折扣   mt,OniU=Q  
discount on purchase 進貨折扣   "#{4d),r  
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