[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。   7(= 09z  
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acceptance 承兌   SA16Ng  
account 賬戶   y{\K: 
 
accountant 會計員   PP)-g0^@  
accounting 會計   A
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accounting system 會計制度   zINziAp{  
accounts payable 應付賬款   $5/lU }To  
accounts receivable 應收賬款   `~3y[j]kO  
accumulated profits 累積利益   7~Md6.FtM  
adjusting entry ?#123;整記錄   3DO ^vV  
adjustment ?#123;整   ;v1&Rs  
administration expense 管理費用   wi/dR}*A  
advances 預付   5S?+03h~  
advertising expense 廣告費   8L*P!j9`EY  
agency 代理   U*6)/.J  
agent 代理人   UDz#?ZWnd  
agreement 契約   U: Q&sq8U  
allotments 分配數   =XT}&D6  
allowance 津貼   ueazAsk3g  
amalgamation 合併   N-Nq*  
amortization 攤銷   P 6|\ ^  
amortized cost 應攤成本   nZ2mY!*  
annuities 年金   /!Ng"^.e  
applied cost 已分配成本   WwM/M!98J  
applied expense 已分配費用   Lk|%2XGO&  
applied manufacturing expense 己分配製造費用   5 J9,/M0  
apportioned charge 攤派費用   &*#- %<=1  
appreciation 漲價   -NyfW+T={  
article of association 公司章程   S @'fmjA'  
assessment 課稅   "R/Xv+;  
assets 資產   KDX34Fr1  
attorney fee 律師費   ?R}a,k  
audit 審計   \L: ;~L/  
auditor 審計員   Sc zYL?w^  
average 平均數   l4sFT)}-J  
average cost 平均成本   JW4~Qwx  
bad debt 壞賬   u/BCl! `  
balance 餘額   5h2@n0  
balance sheet 資產負債表   eD4o8[s  
bank account 銀行賬戶   2%Y]M%P  
bank balance 銀行結存   yJ&`@gB  
bank charge 銀行手續費   vA*Ud;%R  
bank deposit 銀行存款   
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bank discount 銀行貼現   VSlI
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bank draft 銀行匯票   A%pBvULH  
bank loan 銀行借款   gz?]]-H  
bank overdraft 銀行透支   lklMdsIdj  
bankers acceptance 銀行承兌   D^knN-nZ*  
bankruptcy 破產   Q~A25Jf.  
bearer 持票人   ljij/C=  
beneficiary 受益人   zMkjdjb  
bequest 遺產   -&u2C}4s  
bill 票據   yqm^4)Dp  
bill of exchange 匯票   2,Og(_0>  
bill of lading 提單   Ck|3 DiRQ  
bills discounted 貼現票據   < d GGH  
bills payable 應付票據   VE<&0d<  
bills receivable 應收票據   :i&ZMH,O  
board of directors 董事會   '@ym-\,  
bonds 債券   JEK6Ms;)A  
bonus 紅利   ZV`D} CQ  
book value 賬面價值   ESl-k2  
bookkeeper 簿記員   1{8SKfMdP  
bookkeeping 簿記   s^]F4'  
branch office general ledger 支店往來賬戶   Q}a 1P8?S  
broker 經紀人   n\#RI9#\  
brought down 接前   4{h?!Z*  
brought forward 接上頁   v:MJF*/  
budget 預算   q89#Ftkt  
by-product 副產品   "-'w,g  
by-product sales 副產品銷售   9nFPGIz+  
capital 股本   t UJ m}+=>  
capital income 資本收益   )pS1yYLj  
capital outlay 資本支出   06 kjJ4  
capital stock 股本   $DmWK_A  
capital stock certificate 股票   5h9`lS2  
carried down 移後   +)#d+@-  
carried forward 移下頁   n1n1}  
cash 現金   "(6]K}k@  
cash account 現金賬戶   =gCv`SFW  
cash in bank 存銀行現金   ZqHh$QBD 9  
cash on delivery 交貨收款   >;N0( xB  
cash on hand 庫存現金   5TqT`XTz
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cash payment 現金支付   $z!o&3c'x  
cash purchase 現購   mX)UoiXue  
cash sale 現沽   5G@z l  
cashier 出?#123;員   A#gmKS<J/7  
cashiers check 本票   4+t9"SD  
certificate of deposit 存款單折   uFM]4v3  
certificate of indebtedness 借據  
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certified check 保付支票   t>J 43  
certified public accountant 會計師   }|rnyYA  
charges 費用    o*2TH2  
charge for remittances 匯水手續費   M^\#(0^2@  
charter 營業執照   _cqBp7  
chartered accountant 會計師   iV!o)WvG,F  
chattles 動產   G2]/g  
check 支票   ~7Ey9wRkD  
che stub 支票存根   'k=GSb  
closed account 己結清賬戶   ^zv0hGk2  
closing 結算   @|:_?  
closing entries 結賬紀錄   7q>WO  
closing stock 期末存貨   DBuvbq-  
closing the book 結賬   }(h_ztw  
columnar journal 多欄日記賬   U^ trZ])  
combination 聯合   %oasIiO  
commission 佣金   `+[e]dH  
commodity 商品   F6*n,[5(  
common stock 普通股   G992{B  
company 公司   `A8nAgbe  
compensation 賠償   S}Wj+H;  
compound interest 複利   e_Na_l]  
consignee 承銷人   P9~7GFas|  
consignment 寄銷   C%ibIcm y  
consignor 寄銷人   [:
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consolidated balance sheet 合併資產負債表   9(>]6|XS  
consolidated profit and loss account 合併損益表   xS%
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consolidation 合併   =B9Ama   
construction cost 營建成本   i1]
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construction revenue 營建收入   Hi$J@xU  
contract 合同   D9 ~jMcX  
control account 統制賬戶   L~_3BX  
copyright 版權   6-U+<[,x  
corporation 公司   iUl5yq  
cost 成本   VG*Tdaua~  
cost accounting 成本會計   $2Y'[Dto\  
cost of labour 勞工成本   L>~wcoB  
cost of production 生產成本   w]b3,b  
cost of manufacture 製造成本   CV%AqJN  
cost of sales 銷貨成本   lP*_dt9  
cost price 成本價格   t\J5np  
credit 貸方   HS3]8nJW  
credit note 收款通知單   6/^$SWd2  
creditor 債權人   b/IT8Cm3  
crossed check 橫線支票   8?ldD  
current account 往來活期賬戶   |Q
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current asset 流動資產    )N`a4p  
current liability 流動負債   0d!1;jy,T  
current profit and loss 本期損益   m\>531&  
debit 借方   4G`7]<  
debt 債務   g4,>cqRkq  
debtor 債務人   \IJ\  
deed 契據   W]kh?+SZ  
deferred assets 遞延資產   fHTqLYd-  
deferred liabilities 遞延負債   tZlz0BY!  
delivery 交貨   H)&6I
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delivery expense 送貨費   %?K1X^52d  
delivery order 出貨單   o7"2"( =>  
demand draft 即期匯票   fZU#%b6G  
demand note 即期票據   l:v:f@M&
 
demurrage charge 延期費   IXYSZ)z  
deposit 存款   ea-NqdGs;m  
deposit slip 存款單   BX :77?9,+  
depreciation 折舊   c,%9Fh?(  
direct cost 直接成本   7'pCFeA>=T  
direct labour 直接人工   1:]iV}OFqR  
director 董事   Jolr"F?  
discount 折扣   qMT7g LB'1  
discount on purchase 進貨折扣   tFLdBv!=:^  
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