[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。   Sao>P[ #x  
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acceptance 承兌   PUbaS{J7  
account 賬戶   X}oj_zsy;^  
accountant 會計員   Qs|OG  
accounting 會計   uy/y wm/?=  
accounting system 會計制度   T)WZ_bR  
accounts payable 應付賬款   S5i+vUI8C  
accounts receivable 應收賬款   1s#yW
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accumulated profits 累積利益   mD9STuA$H  
adjusting entry ?#123;整記錄   |h5kg<Zgo  
adjustment ?#123;整   x}tKewdOSe  
administration expense 管理費用   3g4e']t  
advances 預付   cu[
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advertising expense 廣告費   NTqo`VWe  
agency 代理   i]it5  
agent 代理人   Zxg1M  
agreement 契約   cyW;,uT)D  
allotments 分配數   [NYj.#,oR  
allowance 津貼   QJx9I_  
amalgamation 合併   x!'7
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amortization 攤銷   PC*m% ?+  
amortized cost 應攤成本   !8.En8Z<D-  
annuities 年金   f#@S*^%V$  
applied cost 已分配成本   C&=x3Cz  
applied expense 已分配費用   ecn}
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applied manufacturing expense 己分配製造費用   CV'&4oq  
apportioned charge 攤派費用   ]#F q>E  
appreciation 漲價   "Dyym<J  
article of association 公司章程   82lr4  
assessment 課稅   `SCy<w3$+[  
assets 資產   K!GUv{fp  
attorney fee 律師費   A2Q[%A  
audit 審計   (nGkZ}p  
auditor 審計員   e#tIk;9Xz  
average 平均數   `)"tO&Fn  
average cost 平均成本   ~eDI
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bad debt 壞賬   
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balance 餘額   "X`RQ6~]>  
balance sheet 資產負債表   aiYo8+{!#  
bank account 銀行賬戶   o6*/o ]]  
bank balance 銀行結存   zVdKYs i^  
bank charge 銀行手續費   xJ-*%'(KZ  
bank deposit 銀行存款   Bb~5& @M|N  
bank discount 銀行貼現   &GuF\wJ{7  
bank draft 銀行匯票   <nBo}0O}  
bank loan 銀行借款   AWO0NWTB  
bank overdraft 銀行透支   djUihcqA`  
bankers acceptance 銀行承兌   ugno]5Ni  
bankruptcy 破產   8$ic~eJ  
bearer 持票人   XJUEwX  
beneficiary 受益人   s}wO7Df=+  
bequest 遺產   ~]&B>q  
bill 票據   @d&g/ccMxd  
bill of exchange 匯票   j~epbl)pC  
bill of lading 提單   ^]VcxKUJ  
bills discounted 貼現票據   TM0b-W (H  
bills payable 應付票據   H.:9:I[n  
bills receivable 應收票據   L_^`k4ct  
board of directors 董事會   `mrCu>7  
bonds 債券   *%X.ym'  
bonus 紅利   Mq@}snp"S  
book value 賬面價值   i-b1d'?Rb  
bookkeeper 簿記員   K5{{:NR$  
bookkeeping 簿記   )!A 2
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branch office general ledger 支店往來賬戶   |~eY%LB  
broker 經紀人   bhYU5 I 9  
brought down 接前   *6XRjq^#  
brought forward 接上頁   Wm(:P  
budget 預算   RK-x?ZYH'  
by-product 副產品   ;Z*'
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by-product sales 副產品銷售   w,Q)@]_  
capital 股本   (k
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capital income 資本收益   YZ< NP  
capital outlay 資本支出   'j}g  
capital stock 股本   I0iY+@^5  
capital stock certificate 股票   (etUEb^}T  
carried down 移後   Ir/:d]N*  
carried forward 移下頁   pw3(t  
cash 現金   ;|!MI'Af  
cash account 現金賬戶   7H%_sw5S.  
cash in bank 存銀行現金   +#~O'r]%GG  
cash on delivery 交貨收款   jB!W2~Z  
cash on hand 庫存現金   
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cash payment 現金支付   N!L'W\H,  
cash purchase 現購   9<l-NU9 _  
cash sale 現沽   "R23Pi  
cashier 出?#123;員   )pS8{c)E  
cashiers check 本票   dQ<(lz
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certificate of deposit 存款單折   Ihg~Q4t  
certificate of indebtedness 借據   MKC$;>i  
certified check 保付支票   $T),DUYO  
certified public accountant 會計師   xQo~%wW,?  
charges 費用   <(YF5Xm6$h  
charge for remittances 匯水手續費   K_>/lirE?  
charter 營業執照   EjSD4   
chartered accountant 會計師   IcFK,y%1  
chattles 動產   K6hfauWd[  
check 支票   I8k  
che stub 支票存根   &DLhb90  
closed account 己結清賬戶   nhewDDu  
closing 結算   Hd0Xx}3&  
closing entries 結賬紀錄   hM>*a!)U  
closing stock 期末存貨   O:JPJ"!  
closing the book 結賬   dF e4K"  
columnar journal 多欄日記賬   o8{<qn|  
combination 聯合   BC({ EE~R)  
commission 佣金   5
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commodity 商品   4.Z(:g  
common stock 普通股   nLJBq)i  
company 公司   /UHp [yod  
compensation 賠償   ZoxS *Xk  
compound interest 複利   /cfHYvnz  
consignee 承銷人   t8vc@of$c,  
consignment 寄銷   *H"aOT^{  
consignor 寄銷人   1Nj=B_T  
consolidated balance sheet 合併資產負債表   SA+d&H}Fc  
consolidated profit and loss account 合併損益表   9|=nV|R'6  
consolidation 合併   _2O uskL  
construction cost 營建成本   h$Tr sO  
construction revenue 營建收入   EkZjO Ci  
contract 合同   v9rVpYc"  
control account 統制賬戶   F7T
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copyright 版權   76u{!\Jo/{  
corporation 公司   a5?A!k\2  
cost 成本   7`fY*O6  
cost accounting 成本會計   6m[9b*s7  
cost of labour 勞工成本   (6R4 \8z2  
cost of production 生產成本   <d"Gg/@a  
cost of manufacture 製造成本   XWtiwf'K  
cost of sales 銷貨成本   ~ziexZ=N  
cost price 成本價格   t ',BI
  
credit 貸方   "PzP;Br  
credit note 收款通知單   1lcnRHO  
creditor 債權人   kA^A mfba  
crossed check 橫線支票   lzDdD3Ouc  
current account 往來活期賬戶   "IwM: v  
current asset 流動資產   W:O0}  
current liability 流動負債   c'05{C  
current profit and loss 本期損益   |>2:eH  
debit 借方   |<(t}}X  
debt 債務   ET-Vm >]  
debtor 債務人   6Z8l8:r-6  
deed 契據   4RQ5(YTTuR  
deferred assets 遞延資產   `6F+Rrn  
deferred liabilities 遞延負債   ~@P)tl>  
delivery 交貨  
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delivery expense 送貨費   KlUqoJ;"  
delivery order 出貨單   /U* yw5  
demand draft 即期匯票   zfjw;sUX  
demand note 即期票據   /9_#U#vhY  
demurrage charge 延期費   x?L hq2  
deposit 存款   ^i`*Wm@!  
deposit slip 存款單   +'XhC#:  
depreciation 折舊   xl2g0?   
direct cost 直接成本   GwQn;gkF  
direct labour 直接人工   V@Wcb$mgk  
director 董事   r1Z<:}ZwK  
discount 折扣   @~o`#$*|  
discount on purchase 進貨折扣   RrWNJ&o  
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