[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。   ~`T(mh',  
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acceptance 承兌   [ {lF1+];@  
account 賬戶   LtejLCf/  
accountant 會計員   %9{4g->  
accounting 會計   UbY-)9==  
accounting system 會計制度  
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accounts payable 應付賬款   yK"U :X  
accounts receivable 應收賬款   -a&wOn-W  
accumulated profits 累積利益   dfc-#I p?  
adjusting entry ?#123;整記錄   Ug3PZ7lK  
adjustment ?#123;整   #^!oP$>1  
administration expense 管理費用   lQi2ym?  
advances 預付   Sh2q#7hf  
advertising expense 廣告費   fJc,KZy  
agency 代理   s67$tlV  
agent 代理人   v SHb\V#  
agreement 契約   ;Jv)J3y  
allotments 分配數   )bi*y`UM]  
allowance 津貼   N<"_5  
amalgamation 合併   8 l}tYl`|  
amortization 攤銷   YCw^u  
amortized cost 應攤成本   ""CJlqU  
annuities 年金   0)k%nIhj  
applied cost 已分配成本   h-lMrI)U?h  
applied expense 已分配費用   2ZIf@C{P.  
applied manufacturing expense 己分配製造費用   &rcr])jg[  
apportioned charge 攤派費用   <adu^5BI  
appreciation 漲價   o=;.RYi  
article of association 公司章程   Fypqf |  
assessment 課稅   -uy}]s5Qu  
assets 資產   MT
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attorney fee 律師費   W%0-SR  
audit 審計   \ {"8(ELX  
auditor 審計員   nHyWb6  
average 平均數   ]
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average cost 平均成本   2=F_<Jh|+  
bad debt 壞賬   zrnc~I+  
balance 餘額   w>/KQ> \"  
balance sheet 資產負債表   rLh490
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bank account 銀行賬戶   OSfwA&  
bank balance 銀行結存   c7wza/r>  
bank charge 銀行手續費   =E4nNL
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bank deposit 銀行存款   Br\/7F  
bank discount 銀行貼現   O=c&
 
bank draft 銀行匯票   IK~ur\3  
bank loan 銀行借款   9L!Vj J  
bank overdraft 銀行透支   ``ao
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bankers acceptance 銀行承兌   ,A[HYc|uy  
bankruptcy 破產   xv4nYm9  
bearer 持票人   .(1=iL_3e  
beneficiary 受益人   yMX4 f  
bequest 遺產   -cY/M~  
bill 票據   bgYM  
bill of exchange 匯票   Y$oBsg\v  
bill of lading 提單   "]zq<LmX  
bills discounted 貼現票據   2R<1^  
bills payable 應付票據   
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bills receivable 應收票據   yU .B(|  
board of directors 董事會   {) Y &Vr5  
bonds 債券   G=yQYsC$  
bonus 紅利   ~)oC+H@{  
book value 賬面價值   %\:.rs^  
bookkeeper 簿記員   4fP>;9[F  
bookkeeping 簿記   jW
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branch office general ledger 支店往來賬戶   %[N ef
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broker 經紀人   `pII-dSC%  
brought down 接前   >A2& Mjo  
brought forward 接上頁   2Q1* Xq{  
budget 預算   Y`lC4*g  
by-product 副產品   Hb!Q}V+Kb8  
by-product sales 副產品銷售   $5il] D`  
capital 股本   ~POe0!}  
capital income 資本收益   :,GsbNKW  
capital outlay 資本支出   ?;^_%XSQ*  
capital stock 股本   QD\S E  
capital stock certificate 股票   #-e3m/>  
carried down 移後   9;h1;9sC|  
carried forward 移下頁   T3M 4r|  
cash 現金   XUW~8P  
cash account 現金賬戶   #n~/~*:i92  
cash in bank 存銀行現金   9H.E15B  
cash on delivery 交貨收款   y6:=2(]w<p  
cash on hand 庫存現金   CgEeO,N]j  
cash payment 現金支付   BMFpkK9|  
cash purchase 現購   7(gQ6?KsZ  
cash sale 現沽   BT`/OD@  
cashier 出?#123;員   (CuaBHR  
cashiers check 本票   6pr}A  
certificate of deposit 存款單折   Kj-:'jzW  
certificate of indebtedness 借據   F\Tlpp9  
certified check 保付支票   d/R:-{J)c  
certified public accountant 會計師   eDTEy;^o  
charges 費用   !t;$n!7<  
charge for remittances 匯水手續費   v,p/r)E  
charter 營業執照   (sr_&7A  
chartered accountant 會計師   Q v{q:=k  
chattles 動產   <=19KSGFt  
check 支票   gI\J sN  
che stub 支票存根   w="I*7c@  
closed account 己結清賬戶   8a-[Q  
closing 結算   Q6
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closing entries 結賬紀錄   :2?i9F0_  
closing stock 期末存貨   !f7}5/YC7v  
closing the book 結賬   `' 6]Z*  
columnar journal 多欄日記賬   )5yZSdA  
combination 聯合   {u9VHAXCf  
commission 佣金   xx9qi^  
commodity 商品   ~>#=$#V   
common stock 普通股   ^dqyX(
 
company 公司   .F 3v)  
compensation 賠償   OBb  
compound interest 複利   +-8uIqZ  
consignee 承銷人  
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consignment 寄銷   O\lt!p3F  
consignor 寄銷人   ,gkxZ{Eh  
consolidated balance sheet 合併資產負債表   ] J:^$]  
consolidated profit and loss account 合併損益表   eH6#'M4+\  
consolidation 合併   N,;Bl&EU  
construction cost 營建成本   DLz~$TF^  
construction revenue 營建收入   q= tDMK'h  
contract 合同   D)mqe-%1  
control account 統制賬戶   bZKK'd$I  
copyright 版權   T0G u(c`1d  
corporation 公司   yX)2 hj:s  
cost 成本   ?vk &k(FT  
cost accounting 成本會計   uH7u4f1Q  
cost of labour 勞工成本   au#IA  
cost of production 生產成本   gFW1Nm_DJ  
cost of manufacture 製造成本   :o
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cost of sales 銷貨成本   kdF#Nm  
cost price 成本價格   :|d3BuY  
credit 貸方   :0vNg:u+  
credit note 收款通知單   S3n$  
creditor 債權人   u'
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crossed check 橫線支票   3c ^_IuW-  
current account 往來活期賬戶   l~\'Z2op  
current asset 流動資產   fdPg{ 3x*k  
current liability 流動負債   38f9jF%7j  
current profit and loss 本期損益   w1.KRe{M  
debit 借方   gsZCWT
 
debt 債務   'g$|:bw/  
debtor 債務人   jF'S"_/?  
deed 契據   jd$lu^>I  
deferred assets 遞延資產   Yr0%ZYfN  
deferred liabilities 遞延負債   PvO>}(=  
delivery 交貨   J\Sewg9  
delivery expense 送貨費   Qg4qjX](?  
delivery order 出貨單   iHR?]]RF  
demand draft 即期匯票   <Z}2A8mjY  
demand note 即期票據   l3.HL> o  
demurrage charge 延期費   92S<TAdPP  
deposit 存款   dhV=;'   
deposit slip 存款單   uWgY+T  
depreciation 折舊   K0b(D8!  
direct cost 直接成本   p>!`JU`{?  
direct labour 直接人工   <<[`;"CF  
director 董事   xeZ,}YP)  
discount 折扣   (LGx;9S?  
discount on purchase 進貨折扣   zm_mLk$4H  
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