[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。   DP<[Uz&  
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acceptance 承兌   ed6eC8@  
account 賬戶   ?PSVVUq,Z  
accountant 會計員   OZed+t=  
accounting 會計   ?> 7SZiC`  
accounting system 會計制度   :jUu_s}  
accounts payable 應付賬款   O~=|6#c  
accounts receivable 應收賬款   C#Y_La  
accumulated profits 累積利益   pR*)\@ma  
adjusting entry ?#123;整記錄   Weu%&u-  
adjustment ?#123;整   >+8Kl`2sw;  
administration expense 管理費用   3El5g0'G  
advances 預付   p:@JCsH=  
advertising expense 廣告費   Rd^X.  
agency 代理   Al1BnFB  
agent 代理人   'vV|un(6  
agreement 契約   QGI_aU  
allotments 分配數   0CFON2I  
allowance 津貼   IQya{ e  
amalgamation 合併   w=MiJr#3^  
amortization 攤銷   D^jyG6Ch  
amortized cost 應攤成本   byB ESyV!O  
annuities 年金   #HF;yAc  
applied cost 已分配成本   +rcDA|  
applied expense 已分配費用   4~ YPLu  
applied manufacturing expense 己分配製造費用   u iEAi  
apportioned charge 攤派費用   Z;4pI@u  
appreciation 漲價   c[RkiV3  
article of association 公司章程   g Xi& S  
assessment 課稅   rW<sQ0  
assets 資產   ,OilGTQ#  
attorney fee 律師費   =i:6&Y~VGq  
audit 審計   7B| #*IZe  
auditor 審計員   pg :1AAhT[  
average 平均數   k~+(X|!5w  
average cost 平均成本   }W)c-91   
bad debt 壞賬   vbT,! cEm  
balance 餘額   s)<^YASg  
balance sheet 資產負債表   Am&PH(}L  
bank account 銀行賬戶   5oP31  
bank balance 銀行結存   <!qv$3/7  
bank charge 銀行手續費   JVx ,1lth  
bank deposit 銀行存款   Fs|aH-9\  
bank discount 銀行貼現    Dd:;8Xo  
bank draft 銀行匯票   1O{x9a5Z?O  
bank loan 銀行借款   \gE6KE<?p  
bank overdraft 銀行透支   WUnmUW[/  
bankers acceptance 銀行承兌   X;D"}X4(E  
bankruptcy 破產   +_h1JE_}D  
bearer 持票人   n fU\l<  
beneficiary 受益人   EX.`6,:+2  
bequest 遺產   '.8E_Jd0E  
bill 票據   KNZN2N)wR  
bill of exchange 匯票   ,&X7D]  
bill of lading 提單  
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bills discounted 貼現票據   |&hu3-(  
bills payable 應付票據   H*M)<"X  
bills receivable 應收票據   ]IZn#gnM  
board of directors 董事會   D3BNA]P\2@  
bonds 債券   ^A"TY  
bonus 紅利   [EX@I =?  
book value 賬面價值   TDtS^(2A7K  
bookkeeper 簿記員   2G9sKg,kL  
bookkeeping 簿記   F7r!zKXZ  
branch office general ledger 支店往來賬戶   Vs0T*4C=
n  
broker 經紀人   yS)73s/MrY  
brought down 接前   'Lb-+X,  
brought forward 接上頁   ?9)-?tZ^Q  
budget 預算   K4V\Jj1l  
by-product 副產品   rnV\O L  
by-product sales 副產品銷售   ;[ag|YU$Y  
capital 股本   ee0)%hc1t  
capital income 資本收益   wx,yx3c (  
capital outlay 資本支出   qek[p_7  
capital stock 股本   D$wl.r  
capital stock certificate 股票   :@H&v%h(u  
carried down 移後   ~)kOOoH  
carried forward 移下頁   @},25"x)  
cash 現金   N7b+GqYpF>  
cash account 現金賬戶   {+&qC\YF  
cash in bank 存銀行現金   E>} (r%B  
cash on delivery 交貨收款   GQP2-cSZ  
cash on hand 庫存現金   2zz7/]?Q   
cash payment 現金支付   j m]d:=4_  
cash purchase 現購   G; *jL4  
cash sale 現沽   0F495'*A  
cashier 出?#123;員   5/ee&sJR  
cashiers check 本票   ,+gU^dc|hq  
certificate of deposit 存款單折   `
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certificate of indebtedness 借據   "Y> #=>8  
certified check 保付支票   L/U^1=Wi*O  
certified public accountant 會計師   Id/-u[-yo  
charges 費用   =y$|2(6  
charge for remittances 匯水手續費   "GTlJqhk  
charter 營業執照   b,8\i|*!f  
chartered accountant 會計師   :=iP_*#  
chattles 動產   W8$ky[2R  
check 支票   []vt\I ;  
che stub 支票存根   b85r=tm   
closed account 己結清賬戶   K9*vWoP'  
closing 結算   `|Wu\X  
closing entries 結賬紀錄   ~'[0-_]=f  
closing stock 期末存貨   j<HBzqP%6  
closing the book 結賬   <h*r  
columnar journal 多欄日記賬   x2m*0D~  
combination 聯合   8{t^< j$n  
commission 佣金   i Sm .E  
commodity 商品   gNsas:iGM  
common stock 普通股   f[AN=M"B"s  
company 公司   *K<|E15 ,  
compensation 賠償   /5l"rni   
compound interest 複利   ZJ$nHS?ra  
consignee 承銷人   94>EA/+Ek  
consignment 寄銷   xejQ!MAB  
consignor 寄銷人   8K]5fkC|  
consolidated balance sheet 合併資產負債表   /.{q
2]  
consolidated profit and loss account 合併損益表   %]2hxTV  
consolidation 合併   N}j]S{j}'  
construction cost 營建成本   UcHe"mn  
construction revenue 營建收入   ~^{j
fHTlv  
contract 合同   w[5uX>  
control account 統制賬戶  
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copyright 版權   zXop@"(e  
corporation 公司   [%);N\o2Y  
cost 成本   8,0WHivg  
cost accounting 成本會計   LR:v$3 G(  
cost of labour 勞工成本   )tq&l>0h  
cost of production 生產成本   ,u:J"epM  
cost of manufacture 製造成本   CWTPf1?eB  
cost of sales 銷貨成本   eVXlQO  
cost price 成本價格   iB]xYfQ&@V  
credit 貸方   xksd&X:  
credit note 收款通知單   "}ms|  
creditor 債權人   JZa^GW:YQh  
crossed check 橫線支票   Z8X=Md8=  
current account 往來活期賬戶   Cj ,Yy  
current asset 流動資產   &zxqVI$4  
current liability 流動負債   ]f3[I3;K  
current profit and loss 本期損益   j.?c~Fh  
debit 借方   hnk,U:
7}  
debt 債務   6/%dD 
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debtor 債務人   V>$A\AWw  
deed 契據   )}/ ycTs  
deferred assets 遞延資產   wb#ZRmx}  
deferred liabilities 遞延負債   n0ZrgTVJ
 
delivery 交貨   K-a~Kr  
delivery expense 送貨費   7z_ EX8^  
delivery order 出貨單   _V.MmA  
demand draft 即期匯票   Ke *tLnO  
demand note 即期票據   B"@3Qav3  
demurrage charge 延期費   )g()b"Z #>  
deposit 存款   s9Tp(Yr,k  
deposit slip 存款單   TbUouoc  
depreciation 折舊   Q1b<=,  
direct cost 直接成本   rT&rv^>f  
direct labour 直接人工   +;T `uOF}  
director 董事   k Y}r^NaQA  
discount 折扣   yGxAur=dE  
discount on purchase 進貨折扣   @26gP:Um  
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