[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。   deV nAu =  
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acceptance 承兌   K
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account 賬戶  
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accountant 會計員   OG$v"Yf~  
accounting 會計   h.F=Fhx/1  
accounting system 會計制度   CfSP*g0rW  
accounts payable 應付賬款   h
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accounts receivable 應收賬款   I[v`)T'_{  
accumulated profits 累積利益   FMI1[|:;  
adjusting entry ?#123;整記錄   =-X-${/  
adjustment ?#123;整   0Ci/-3HV!  
administration expense 管理費用   >:> W=  
advances 預付   Z b$]9(RS  
advertising expense 廣告費   rQ_@q_B.  
agency 代理   Cl9nmyf   
agent 代理人   h~](9es  
agreement 契約   FVBAB>   
allotments 分配數   Qni`k)4  
allowance 津貼   zxCx
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amalgamation 合併   {7@*cBqN  
amortization 攤銷   !|i #g$  
amortized cost 應攤成本   z\A ),;  
annuities 年金   KX
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applied cost 已分配成本   ^r(My}  
applied expense 已分配費用   %)?jaE}[  
applied manufacturing expense 己分配製造費用   fFqYRK  
apportioned charge 攤派費用   |rwY   
appreciation 漲價   h_S>
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article of association 公司章程   9J?s:"j  
assessment 課稅   UO@K:n  
assets 資產   L 1!V'Hm{  
attorney fee 律師費   Es)|#0m\x@  
audit 審計   oD9n5/ozo  
auditor 審計員   ow{.iv\,u  
average 平均數   0 }od Q#  
average cost 平均成本   ],S {?!'1  
bad debt 壞賬   $*iovam>^]  
balance 餘額   /*,_\ ;  
balance sheet 資產負債表   Zx_^P:rL  
bank account 銀行賬戶   7[1|(6$  
bank balance 銀行結存   HOF xOBV  
bank charge 銀行手續費   dCTyfXou[=  
bank deposit 銀行存款   qJrKt=CE  
bank discount 銀行貼現   9g5h~Ma  
bank draft 銀行匯票   6`@J=Q?  
bank loan 銀行借款   6X%g-aTs  
bank overdraft 銀行透支   4,c6VCw3+  
bankers acceptance 銀行承兌   u"*DI=pwb  
bankruptcy 破產   Z9+fTT  
bearer 持票人   ,:A;4  
beneficiary 受益人   |oXd4  
bequest 遺產   tMX$8W0 c  
bill 票據   *Z_4bR4Q  
bill of exchange 匯票   -HQbvXAS  
bill of lading 提單   pF8 #H~  
bills discounted 貼現票據   qE8aX*A1/  
bills payable 應付票據   ~8u *sy  
bills receivable 應收票據   !L wHKCj  
board of directors 董事會   -R:_o1"  
bonds 債券   I"vk fi#=  
bonus 紅利   Dz6xx?  
book value 賬面價值   ~;#}aQYo  
bookkeeper 簿記員   pcwYgq#5  
bookkeeping 簿記   2icQ (H;  
branch office general ledger 支店往來賬戶   U\tx{CsSz  
broker 經紀人   ^.!jD+=I  
brought down 接前   "O4A&PJD  
brought forward 接上頁   */n8T]s  
budget 預算   @CmKF  
by-product 副產品   oIj=ba(n1  
by-product sales 副產品銷售   % (y{S
ca  
capital 股本   n%7?G=_kj  
capital income 資本收益   Pa{  
capital outlay 資本支出   F9u?+y-xb  
capital stock 股本   y]fI7nu&  
capital stock certificate 股票   fyb;*hgu  
carried down 移後   2]]v|Z2M4  
carried forward 移下頁   &b
tI#  
cash 現金   1d<Uwb>  
cash account 現金賬戶   4>>=TJ!M  
cash in bank 存銀行現金   Ct w<-'  
cash on delivery 交貨收款   ,dCEy+  
cash on hand 庫存現金   96(Mu% l  
cash payment 現金支付   M>]A!W=  
cash purchase 現購   b
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cash sale 現沽   hcj}6NXc  
cashier 出?#123;員   | :-i[G?n  
cashiers check 本票   {4G/ HW28  
certificate of deposit 存款單折   Km8aHc]O~  
certificate of indebtedness 借據   - |g"q|  
certified check 保付支票   p/HDG ^T:u  
certified public accountant 會計師   ^U*y*l$  
charges 費用   -$Hu$Y}>  
charge for remittances 匯水手續費   {}$7Bp  
charter 營業執照   mOsp~|d  
chartered accountant 會計師   MxIa,M<  
chattles 動產   ?1SsF>|  
check 支票   y(p_Un m  
che stub 支票存根   L>h8>JvQ  
closed account 己結清賬戶   >Q\Kc=Q|  
closing 結算   [7FG;}lB-  
closing entries 結賬紀錄   4V')FGB$  
closing stock 期末存貨   sI
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closing the book 結賬   PC#^L$cg}  
columnar journal 多欄日記賬   DVL-qt\;n  
combination 聯合   "0P`=n  
commission 佣金   kO}&Oi,?  
commodity 商品   LKu\Mh|  
common stock 普通股   AAevN3a#nI  
company 公司   eyCZ[SC  
compensation 賠償   >CqzC8JF  
compound interest 複利   USz~l7Xs  
consignee 承銷人   27e!KG[&  
consignment 寄銷   =1l6(pJ  
consignor 寄銷人   `OBzOM  
consolidated balance sheet 合併資產負債表   H4
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consolidated profit and loss account 合併損益表   J~k9jeq9  
consolidation 合併   esq
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construction cost 營建成本   }'$PYAf6  
construction revenue 營建收入   ZD
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contract 合同   y>P+"Z.K%}  
control account 統制賬戶   aix
X/se  
copyright 版權   O,Q.-  
corporation 公司    p+h$]CH  
cost 成本   6}"c4^k6  
cost accounting 成本會計   9{toPED  
cost of labour 勞工成本   t<!;shH,s  
cost of production 生產成本   bO=|utpk  
cost of manufacture 製造成本   !*N9PUM  
cost of sales 銷貨成本   AG N/kx  
cost price 成本價格   4I$Y(E}  
credit 貸方   o}OY,P  
credit note 收款通知單   tJ\ $
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creditor 債權人   ?l0eU@rwQ  
crossed check 橫線支票   x#> V50E  
current account 往來活期賬戶   ky2 bj}"p9  
current asset 流動資產   ^,>w`8  
current liability 流動負債   *;o%*:  
current profit and loss 本期損益   ;A*SuFbV  
debit 借方   H@Z_P p?  
debt 債務   FZr/trP~  
debtor 債務人   {>f"&I<xw  
deed 契據   P!eo#b^S  
deferred assets 遞延資產   -K64J5|b7  
deferred liabilities 遞延負債   BzzC|
 
delivery 交貨   <+roY"  
delivery expense 送貨費   $Habhw  
delivery order 出貨單   8QrpNSj4  
demand draft 即期匯票   `\kihNkJn3  
demand note 即期票據   `^bP9X_a  
demurrage charge 延期費   C0wtMD:G  
deposit 存款   )U@9dV7u  
deposit slip 存款單   N~ v 6K}`}  
depreciation 折舊   u,sR2&Fe  
direct cost 直接成本   <RGH+4LF  
direct labour 直接人工   6hxZ5&;(*  
director 董事   ;CYoc4e  
discount 折扣   i9;  
discount on purchase 進貨折扣   No^gKh24  
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