[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[zvR9AW&  
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acceptance 承兌   ']1n?K=A  
account 賬戶   $xWwI(SaB  
accountant 會計員   idYB.]Y(  
accounting 會計   W~
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accounting system 會計制度   hik.qK  
accounts payable 應付賬款   +-j-)WU?,  
accounts receivable 應收賬款   G?$@6  
accumulated profits 累積利益   e_=K0fFz  
adjusting entry ?#123;整記錄   X<L=*r^C,=  
adjustment ?#123;整   Q/S ^-&~  
administration expense 管理費用   eA4D.7HDK  
advances 預付   5skN'*oG  
advertising expense 廣告費   Me.I>7c  
agency 代理   duG3-E  
agent 代理人   m.K cTM%j  
agreement 契約   ^O_Z5NbC3  
allotments 分配數   |(.\J`_e  
allowance 津貼   |8k1Bap`z  
amalgamation 合併   .g8*K "  
amortization 攤銷   n5$#M  
amortized cost 應攤成本   1,fR kQ  
annuities 年金   hTtn /j  
applied cost 已分配成本   Iq+N0G<j  
applied expense 已分配費用   AM}2=Ip  
applied manufacturing expense 己分配製造費用   XDY]LAV  
apportioned charge 攤派費用   3ay},3MCV%  
appreciation 漲價   c
qG6di7#  
article of association 公司章程   (Mk7"FC7  
assessment 課稅   '0HOL)cIz  
assets 資產   0vv~G\yM  
attorney fee 律師費   n~ *|JJ*`  
audit 審計   "#~>q(
4^  
auditor 審計員   Gm|-[iUTG]  
average 平均數   WQ9e ~D"  
average cost 平均成本   ab6I*DbF  
bad debt 壞賬   [J,
.?'V  
balance 餘額   zS%XmS\  
balance sheet 資產負債表   <F7a!$zQ  
bank account 銀行賬戶   MNu0t\`p4  
bank balance 銀行結存   O52/fGt  
bank charge 銀行手續費   >jI.$%L$  
bank deposit 銀行存款   | [.-pA^  
bank discount 銀行貼現   TDH^x1P  
bank draft 銀行匯票   IbI0".o  
bank loan 銀行借款   o!tC{"g  
bank overdraft 銀行透支   %>m.Z#R(  
bankers acceptance 銀行承兌   f!'i5I]  
bankruptcy 破產   ]DVr-f ~  
bearer 持票人   -ZaeX]^&Q\  
beneficiary 受益人   <A,V
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bequest 遺產   pkn^K+<n,  
bill 票據   lb_N"90p  
bill of exchange 匯票   BP3Ha8/X  
bill of lading 提單   . ck?JXg  
bills discounted 貼現票據   P6v ANL-B  
bills payable 應付票據   QC+ Z6WS;  
bills receivable 應收票據   KwL_ae6fV  
board of directors 董事會   b >D  
bonds 債券   83vMj$P  
bonus 紅利   XKWq{,Ks  
book value 賬面價值   GL n M1  
bookkeeper 簿記員   :c/54Ss~  
bookkeeping 簿記   (tg.]q_=u  
branch office general ledger 支店往來賬戶   '9}&@;-_  
broker 經紀人   D4L&6[W  
brought down 接前   d>p' A_  
brought forward 接上頁   L8`v  
budget 預算   ,jY:@<n  
by-product 副產品   :r*hY$v  
by-product sales 副產品銷售   7a"06Et^  
capital 股本   @lN\.O  
capital income 資本收益   hZJ~zx~  
capital outlay 資本支出   Rl ]x:  
capital stock 股本   _WEJ,0*#'  
capital stock certificate 股票   qZd*'ki<  
carried down 移後   P(shbi@  
carried forward 移下頁   w ,j*I7V  
cash 現金   >$D!mraih  
cash account 現金賬戶   eAlOMSL\  
cash in bank 存銀行現金   l'"nU6B&  
cash on delivery 交貨收款   Pxr/*X  
cash on hand 庫存現金   ;E.]:Ia~  
cash payment 現金支付   wMVUTm  
cash purchase 現購   zH]oAu=H  
cash sale 現沽   KfiSQ!{  
cashier 出?#123;員   &>\;4E.O5  
cashiers check 本票   pCE GZV,d@  
certificate of deposit 存款單折   `58%&3lp  
certificate of indebtedness 借據   JQ%hh&M\0  
certified check 保付支票   W![K#r5T  
certified public accountant 會計師   a`'>VCg  
charges 費用   PBn7{( x  
charge for remittances 匯水手續費   n#">k%bD  
charter 營業執照   HP8J\`  
chartered accountant 會計師   J+P<zC  
chattles 動產   m!xv
WqY+  
check 支票   =dAAb\:  
che stub 支票存根   -qP)L;n  
closed account 己結清賬戶   B'yjMY![  
closing 結算   M{jXo%C  
closing entries 結賬紀錄   "u6pl);G  
closing stock 期末存貨   F*KQhH7Gf  
closing the book 結賬   z206fF  
columnar journal 多欄日記賬   HA0!>_I dC  
combination 聯合   ,i y
y2  
commission 佣金   "KIY+7@S}  
commodity 商品   uY5|Nmiu  
common stock 普通股   cpOt?XYR~  
company 公司   d'';0[W)  
compensation 賠償   9Vt ^q%DC  
compound interest 複利   a/V,iCiH  
consignee 承銷人   t<v.r b  
consignment 寄銷   D)PX|xrn  
consignor 寄銷人   )J 'F]s  
consolidated balance sheet 合併資產負債表   (7g"ppf  
consolidated profit and loss account 合併損益表   xrg"/?84  
consolidation 合併   dEk#"cvg  
construction cost 營建成本   a}@b2Wc*  
construction revenue 營建收入   sx#O3*'>1  
contract 合同   ,!{8@* !=s  
control account 統制賬戶   !P{ /;Q  
copyright 版權   _x.2&S89  
corporation 公司   k{+cFG\C&  
cost 成本   )]fiyXA  
cost accounting 成本會計   *ak0(yLn)  
cost of labour 勞工成本   +v B}E  
cost of production 生產成本   3 `_/h' ~  
cost of manufacture 製造成本   ]'pfw9"f~  
cost of sales 銷貨成本   +ayC0  
cost price 成本價格   eX$KH;M  
credit 貸方   cP?GRMX@}  
credit note 收款通知單   4np2I~ !  
creditor 債權人   PlB3"{}0Q  
crossed check 橫線支票   ZjxF@`H  
current account 往來活期賬戶   &| (K#|^@  
current asset 流動資產   OL\-SQ&  
current liability 流動負債   ]0R*F30]  
current profit and loss 本期損益   |5vJ:'`I  
debit 借方   F${s EtH  
debt 債務   Pn9".  
debtor 債務人   hF-QbO  
deed 契據   +<\LY(o  
deferred assets 遞延資產   j55 _wx@cA  
deferred liabilities 遞延負債   JzEg`Sn^  
delivery 交貨   7g*!6-W[  
delivery expense 送貨費   51ViJdZ  
delivery order 出貨單   bhUE!h<  
demand draft 即期匯票   }Cu:BD.zQ  
demand note 即期票據   M5VW1Ns  
demurrage charge 延期費   [x)T2sA  
deposit 存款   %f;v$rsZ  
deposit slip 存款單   ft/k-64  
depreciation 折舊   %X_A#9  
direct cost 直接成本   7u"Q1n(h/  
direct labour 直接人工    cpk\;1&t  
director 董事   !P
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discount 折扣   jsAx;Z:QT  
discount on purchase 進貨折扣   W7!Rf7TK  
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