[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。   1L<TzQ  
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acceptance 承兌   1:eWZ]B5"  
account 賬戶   j}Tv/O,f  
accountant 會計員   z_'^=9m  
accounting 會計   H r:*p6  
accounting system 會計制度   ;W{z"L;nX  
accounts payable 應付賬款   X0j\nXk  
accounts receivable 應收賬款   0eO!,/  
accumulated profits 累積利益   s`x2Go  
adjusting entry ?#123;整記錄   8J,^O04<  
adjustment ?#123;整   s$(%]~P  
administration expense 管理費用   F.TIdkvp  
advances 預付   Jz''UJY/O  
advertising expense 廣告費   'N{1b_v?  
agency 代理   jZIT[HM  
agent 代理人   4b}p[9k  
agreement 契約   N ~|f^#L  
allotments 分配數   *$7^.eHfdd  
allowance 津貼   }e7/F[c.U  
amalgamation 合併   jO"/5x26  
amortization 攤銷   Ow-ejo  
amortized cost 應攤成本   ;* 5z&1O  
annuities 年金   u4lM>(3Y}  
applied cost 已分配成本   /,:cbpHsu  
applied expense 已分配費用   b#7nt ?`7p  
applied manufacturing expense 己分配製造費用   0faf4LzU!  
apportioned charge 攤派費用   b$2 =w^ *  
appreciation 漲價   7UBW3{d/u5  
article of association 公司章程   :/6:&7s  
assessment 課稅   =F[M>o  
assets 資產   y6am(ugE  
attorney fee 律師費   yMW3mx301j  
audit 審計   9ZOQNN<ex  
auditor 審計員   B) /&xQu  
average 平均數   G$zY&  
average cost 平均成本   gB#!g@  
bad debt 壞賬   mTH[*Y,  
balance 餘額   BSS4}qyS  
balance sheet 資產負債表   {X,-T&  
bank account 銀行賬戶   y2%[/L:u~  
bank balance 銀行結存   1mgw0Q
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bank charge 銀行手續費   !o' a]8  
bank deposit 銀行存款   ++2a xRl  
bank discount 銀行貼現   :TrP3wV_  
bank draft 銀行匯票   4-O.i\1q  
bank loan 銀行借款   P3bRv^  
bank overdraft 銀行透支   Z+R-}<   
bankers acceptance 銀行承兌   \R&ZWJKh  
bankruptcy 破產   d> M0:  
bearer 持票人   f [zKA{R  
beneficiary 受益人   F
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bequest 遺產   2v?#r"d  
bill 票據   ^N}{M$  
bill of exchange 匯票   GLY,
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bill of lading 提單   [9EL[}  
bills discounted 貼現票據   7OZ0;fK  
bills payable 應付票據   7TX$  
bills receivable 應收票據   [Qkj}  
board of directors 董事會   l7ES*==&@0  
bonds 債券   6mZpyt  
bonus 紅利   I-s$U T[p  
book value 賬面價值   eJOo~HIWQ  
bookkeeper 簿記員   sC.cMZe  
bookkeeping 簿記   _z^&zuO  
branch office general ledger 支店往來賬戶   'e))i#/VF  
broker 經紀人   W*c^(
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brought down 接前   09Oe-Bg  
brought forward 接上頁   #r&yH^-  
budget 預算   wj$3L3  
by-product 副產品   I L8&MA%  
by-product sales 副產品銷售   1iY?t  
capital 股本   I~ SFY>s  
capital income 資本收益   H_JT"~_2  
capital outlay 資本支出   j~2t^Qz  
capital stock 股本   :v-,-3AG  
capital stock certificate 股票   #z}IW(u<  
carried down 移後   ({rescQB  
carried forward 移下頁   /4BYH?*  
cash 現金   h EFn>  
cash account 現金賬戶   #"-w;T%b  
cash in bank 存銀行現金   .dBW{|gN  
cash on delivery 交貨收款   x s  >Y  
cash on hand 庫存現金   bir tA{q  
cash payment 現金支付   (j}Wt8  
cash purchase 現購   6l?KX  
cash sale 現沽   6mrfkYK  
cashier 出?#123;員   53^1;  
cashiers check 本票   /i~n**HeF?  
certificate of deposit 存款單折   . =A|  
certificate of indebtedness 借據   $_Lcw "xO  
certified check 保付支票   D2Kh+~l  
certified public accountant 會計師   =uR[Jewa  
charges 費用   VN4H+9E  
charge for remittances 匯水手續費   YsjTC$Tx,  
charter 營業執照   6v-2(Y  
chartered accountant 會計師   Se5jxV  
chattles 動產   Q5v_^O<!  
check 支票   NE$=R"<Gv  
che stub 支票存根   zI>,A|yy  
closed account 己結清賬戶   ^nL_*+V`f  
closing 結算   r +l3J>:K  
closing entries 結賬紀錄   Y1FP |  
closing stock 期末存貨   5E|/ n(  
closing the book 結賬   Z"<tEOs/En  
columnar journal 多欄日記賬   V@>s]]HMq#  
combination 聯合   a _(vpD
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commission 佣金   Jqi^Z*PuX  
commodity 商品   (OK;*ZH+T@  
common stock 普通股   W[W}:@KZ  
company 公司   *$7c||J7  
compensation 賠償   Hb *&&  
compound interest 複利   +l$BUX  
consignee 承銷人   C@ z^{Z+  
consignment 寄銷   [^-DFq5@  
consignor 寄銷人   #$>m`r  
consolidated balance sheet 合併資產負債表   hI1}^;  
consolidated profit and loss account 合併損益表   w+owx(mN@  
consolidation 合併   xBcE>^{1.  
construction cost 營建成本   m]U`7!  
construction revenue 營建收入   l<nL8/5{<  
contract 合同   M>g\Y  
control account 統制賬戶   RV:%^= V-  
copyright 版權   |q\:3R_0  
corporation 公司   X
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cost 成本   DbkKmv&  
cost accounting 成本會計   -d 6B;I<'  
cost of labour 勞工成本   Ol]+l]  
cost of production 生產成本   MkG*6A  
cost of manufacture 製造成本   Dx27s  
cost of sales 銷貨成本   dAcy;-[[P  
cost price 成本價格   5eWGX  
credit 貸方   {)0"?$C_H  
credit note 收款通知單   $McVK>=  
creditor 債權人   FCEFg)c5=  
crossed check 橫線支票   'e>0*hF[  
current account 往來活期賬戶   Bq]eN q  
current asset 流動資產   W`-AN}C#  
current liability 流動負債   <J QvuC  
current profit and loss 本期損益   B@Q Ate7  
debit 借方   v5GV"qY  
debt 債務   @nS+!t{  
debtor 債務人  
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deed 契據   F|XRh6j  
deferred assets 遞延資產   0"L_0 t:  
deferred liabilities 遞延負債   Rx 4 ;X  
delivery 交貨   W`^Zb
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delivery expense 送貨費   LMrb 1lg$  
delivery order 出貨單   Q_F8u!qrZ  
demand draft 即期匯票   QuJ)WaJkC  
demand note 即期票據   F\Gi;6a  
demurrage charge 延期費   ]I#yS=;  
deposit 存款   KZw"?%H[  
deposit slip 存款單   gG^K\+S  
depreciation 折舊   s^b2H !~  
direct cost 直接成本   <OcD[5  
direct labour 直接人工   T0ebW w  
director 董事   qqSf17sW  
discount 折扣   q(J3fjY)  
discount on purchase 進貨折扣   G.,dP+i
 
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