[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。   Srw`vql{(  
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acceptance 承兌   n5"i'o{w  
account 賬戶   8cfsl lI  
accountant 會計員   S'RRe84C  
accounting 會計   .?#Q(eLj  
accounting system 會計制度   B[mZQ&Gz`a  
accounts payable 應付賬款   <,O|fY%  
accounts receivable 應收賬款   gGNo!'o  
accumulated profits 累積利益   0>m$e(Z  
adjusting entry ?#123;整記錄   '\QJ{/JV  
adjustment ?#123;整   .
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administration expense 管理費用   KYkS^v  
advances 預付   F+G+XtOS  
advertising expense 廣告費   ug}u>vQ>  
agency 代理   Zah<e6L  
agent 代理人   \gT({XU?  
agreement 契約   nd\$Y  
allotments 分配數   !|9@f$Jv  
allowance 津貼   X%I@4 B7Ts  
amalgamation 合併   6
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amortization 攤銷   Jm=3%H  
amortized cost 應攤成本   _$
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annuities 年金   r+Sv(KS4i^  
applied cost 已分配成本   7&etnQJ{  
applied expense 已分配費用   V,zFHX
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applied manufacturing expense 己分配製造費用   d?5oJ'JU  
apportioned charge 攤派費用   "w 4^i!\  
appreciation 漲價   zBca$Vp  
article of association 公司章程   A~{vja0?  
assessment 課稅   k{!9f=^   
assets 資產   L5:1dF  
attorney fee 律師費   \1?'JdN  
audit 審計   EFU)0IAL[  
auditor 審計員   y:zNf?6&  
average 平均數   - ]/=WAOK  
average cost 平均成本   K d#(eGe  
bad debt 壞賬   P7X3>5<;q  
balance 餘額   g9Dynm5  
balance sheet 資產負債表   ?W dY{;&  
bank account 銀行賬戶   I=Y_EjZD  
bank balance 銀行結存   1.,KN:qe  
bank charge 銀行手續費   0T@axQ[%  
bank deposit 銀行存款    ^0{
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bank discount 銀行貼現   cAx$W6
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bank draft 銀行匯票   D1ik*mDA=  
bank loan 銀行借款   <D&  Ep  
bank overdraft 銀行透支   1"t9x.  
bankers acceptance 銀行承兌   sWTa;Qi  
bankruptcy 破產   o]]tH  
bearer 持票人   _`*G71PS  
beneficiary 受益人   N.|zz)y  
bequest 遺產    bu
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bill 票據   5%K|dYv^^  
bill of exchange 匯票   $qpW?<
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bill of lading 提單   ;*Mr(#R  
bills discounted 貼現票據   E>|fbaN-%  
bills payable 應付票據   o*~=NoR  
bills receivable 應收票據   tJ7tZ~Ak  
board of directors 董事會   .2|(!a9W  
bonds 債券   i6FJG\d  
bonus 紅利   ^\S~rW.3_  
book value 賬面價值   <h|&7  
bookkeeper 簿記員   <Pf4[q&wM  
bookkeeping 簿記   # dUi['  
branch office general ledger 支店往來賬戶   TQ~a5q  
broker 經紀人   ',D%,N}J  
brought down 接前   2#qcYU  
brought forward 接上頁   }YiFiGf,  
budget 預算   >Cc DG  
by-product 副產品   D#,A_GA{A  
by-product sales 副產品銷售   C!1)3w|  
capital 股本   C%%gCPI^y  
capital income 資本收益   s[7/w[&  
capital outlay 資本支出   %ol1WG9  
capital stock 股本   5)rN#_BKj  
capital stock certificate 股票   /,<s9 :  
carried down 移後   cl{mRt0  
carried forward 移下頁   Q4L7{^[X  
cash 現金   1;,<UHF8N  
cash account 現金賬戶   sw:a(o&$  
cash in bank 存銀行現金   wS
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cash on delivery 交貨收款   1'\s7P  
cash on hand 庫存現金   oOLj? 0t  
cash payment 現金支付   FLG{1dS  
cash purchase 現購   Jh4pY#aF  
cash sale 現沽   6Xn9$C)  
cashier 出?#123;員   oZL# *Z(h  
cashiers check 本票   LF
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certificate of deposit 存款單折   d&ff1(j(  
certificate of indebtedness 借據   pI_:3D xe  
certified check 保付支票   yr.sfPnJK  
certified public accountant 會計師   E8lq2r=  
charges 費用   fU.z_T[@  
charge for remittances 匯水手續費   " w /Odd  
charter 營業執照   yYTO p^  
chartered accountant 會計師   #Hl?R5  
chattles 動產   qd'Z|'j  
check 支票   #op0|:/

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che stub 支票存根   t
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closed account 己結清賬戶   XrXW6s;Z  
closing 結算   IO2@^jup  
closing entries 結賬紀錄   Da)_OJYE  
closing stock 期末存貨   UuZjf9}  
closing the book 結賬   j]mnH`#BL  
columnar journal 多欄日記賬   EAC
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combination 聯合   k2#|^N  
commission 佣金   LXth-j=]  
commodity 商品   YKOj  
common stock 普通股   3".#nN  
company 公司   Vhe$vH  
compensation 賠償   Bq-}BN?pz  
compound interest 複利   CFoR!r:X  
consignee 承銷人   HRCnjem/v\  
consignment 寄銷   93,7yZ5#  
consignor 寄銷人   :/"5x  
consolidated balance sheet 合併資產負債表   g<$2#c}  
consolidated profit and loss account 合併損益表   D'%O<.m  
consolidation 合併   7^d7:1M  
construction cost 營建成本   AW!A+ ?F6  
construction revenue 營建收入   ^/}&z  
contract 合同   B)P]C5KRD  
control account 統制賬戶   N&$ ,uhmO  
copyright 版權   U+["b-c  
corporation 公司   F]0 qt$GO  
cost 成本   ^HE@ [b  
cost accounting 成本會計   (Y^tky$9  
cost of labour 勞工成本   e:rbyzf#  
cost of production 生產成本   5-&"nn2*}1  
cost of manufacture 製造成本   j^hLn>  
cost of sales 銷貨成本   v}IhO~`uEq  
cost price 成本價格   LEX @hkh  
credit 貸方   `UqX`MFz  
credit note 收款通知單   1FT3d  
creditor 債權人   `'pAiu  
crossed check 橫線支票   =NNxe"Kd;U  
current account 往來活期賬戶   {r5OtYmpR  
current asset 流動資產   cHOC>|  
current liability 流動負債   eYu0")  
current profit and loss 本期損益   Wu$yB!  
debit 借方   EP+LK?{%  
debt 債務   :V_UJ3xf  
debtor 債務人   |TR
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deed 契據   uaky
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deferred assets 遞延資產   ":GC}V IS  
deferred liabilities 遞延負債   )me`Ud
 
delivery 交貨   47f\  
delivery expense 送貨費   ?|\wJrM ]  
delivery order 出貨單   ;&O *KhLH  
demand draft 即期匯票   }-u%6KZ   
demand note 即期票據   !E)|[:$XT  
demurrage charge 延期費   Qam48XZ >  
deposit 存款   T{yJL<  
deposit slip 存款單   H(y Gh  
depreciation 折舊   K5jeazasp  
direct cost 直接成本   q[/pE7FL  
direct labour 直接人工   | :i
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director 董事   MpIiHKQ G9  
discount 折扣   cRWB`&  
discount on purchase 進貨折扣    =+q\Jh  
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