[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。   naQ0TN,  
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acceptance 承兌   x{Gdr51%  
account 賬戶   T3-8AUCK8?  
accountant 會計員   ue YBD]3'  
accounting 會計   C^dnkuA  
accounting system 會計制度   bU(H2Fv  
accounts payable 應付賬款   > `uk2QdC  
accounts receivable 應收賬款   {e>E4 (  
accumulated profits 累積利益   )_7OHV *3  
adjusting entry ?#123;整記錄   g%Yw Dr=0t  
adjustment ?#123;整  
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administration expense 管理費用   U}r^M( s!  
advances 預付   6f$h1$$)^  
advertising expense 廣告費   n$z}DE5 #  
agency 代理   j|WuOZm\0  
agent 代理人   @A-*XJNS":  
agreement 契約   q;XO1Se  
allotments 分配數   !A5UT-  
allowance 津貼   L `7~~  
amalgamation 合併   >x$eKN  
amortization 攤銷   ^p'iX4M  
amortized cost 應攤成本   cqr4P`Oj  
annuities 年金   a0s6G3J+9  
applied cost 已分配成本   3A~53W$M  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   /1h 0l;  
apportioned charge 攤派費用   3jH8pO^  
appreciation 漲價   d=q&UCC  
article of association 公司章程   1|+Zmo"  
assessment 課稅   d"7l< y5  
assets 資產   s'4S,  
attorney fee 律師費   6NvdFss'A{  
audit 審計   m' LRP:9v  
auditor 審計員   I 0/enL  
average 平均數   iMrNp  
average cost 平均成本   \~3g*V  
bad debt 壞賬   n+C,v .X  
balance 餘額   K#O8P+n5[  
balance sheet 資產負債表   M.h)]S>  
bank account 銀行賬戶   U\_-GS;1  
bank balance 銀行結存   p6qza @  
bank charge 銀行手續費   QasUgZ  
bank deposit 銀行存款   D"5uN0Z  
bank discount 銀行貼現   YW|KkHi*  
bank draft 銀行匯票   b~M3j &  
bank loan 銀行借款   hXvg<Rf  
bank overdraft 銀行透支   9M$=X-  
bankers acceptance 銀行承兌   tkN5| 95  
bankruptcy 破產   ^>g7Kg"0  
bearer 持票人   ,]OL[m  
beneficiary 受益人   kJ;fA|(I  
bequest 遺產   ~"<AYJlO  
bill 票據   fvW7a8k3  
bill of exchange 匯票   Dm,*G`Js  
bill of lading 提單   qqm7p ,j  
bills discounted 貼現票據   M]S&vE{D  
bills payable 應付票據   *AO^oBeY  
bills receivable 應收票據   &&N]u e@>  
board of directors 董事會   8=]R6[,fD  
bonds 債券   \= M*x  
bonus 紅利   [OH9/"  
book value 賬面價值   5`$.GV  
bookkeeper 簿記員   ews4qP  
bookkeeping 簿記   !y8/El  
branch office general ledger 支店往來賬戶   g$qNK`y  
broker 經紀人   {=(GY@yU/  
brought down 接前   W!$aK)]4u  
brought forward 接上頁   QzjLKjl7p4  
budget 預算   g3p*OYf  
by-product 副產品   <i~MBy. (  
by-product sales 副產品銷售   4X0k1Fw)Y  
capital 股本   w8|38m  
capital income 資本收益   rt\i@}  
capital outlay 資本支出   MEOVw[hO  
capital stock 股本   BE54^U  
capital stock certificate 股票   "?I]h  
carried down 移後   z|VQp,ra  
carried forward 移下頁   ^Vl{IsY  
cash 現金   hf2Q;n&V  
cash account 現金賬戶   D[.;-4"_  
cash in bank 存銀行現金   QLq^[>n  
cash on delivery 交貨收款   &ct
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cash on hand 庫存現金   +="?[:  
cash payment 現金支付   v&[Ff|>  
cash purchase 現購   O-rHfIxY  
cash sale 現沽   VEolyPcsg&  
cashier 出?#123;員   ]fN\LY6p  
cashiers check 本票   /V66P@[>  
certificate of deposit 存款單折   n'<FH<x  
certificate of indebtedness 借據   *\?tW]8<  
certified check 保付支票   #q7`"E=M"  
certified public accountant 會計師   1^G*)Qn5Df  
charges 費用   ]!yuD/4A  
charge for remittances 匯水手續費   [L.+N@ M  
charter 營業執照   \tLfB[S.5  
chartered accountant 會計師   `0@onDQVc=  
chattles 動產   7$ vs X  
check 支票   5ua`5Hb;  
che stub 支票存根   SxC   
closed account 己結清賬戶   Ap&Bwo 8b  
closing 結算   !/+'O}@-E  
closing entries 結賬紀錄   %P!
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closing stock 期末存貨   y.$/niQ%  
closing the book 結賬   BDW%cs  
columnar journal 多欄日記賬   0dv# [  
combination 聯合   P
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commission 佣金   Wb*A};wE  
commodity 商品   -L;sv0  
common stock 普通股   &5]&6TD6  
company 公司   V%F^6ds$]0  
compensation 賠償   `|Aj3a3sND  
compound interest 複利   f(Vr&X  
consignee 承銷人   W\JbX<mQ  
consignment 寄銷   ),9^hJ1+@  
consignor 寄銷人   -O. q$D=as  
consolidated balance sheet 合併資產負債表   ~x:\xQti  
consolidated profit and loss account 合併損益表   jQ &$5&o  
consolidation 合併   !(:R=J_h  
construction cost 營建成本   Ig owz7  
construction revenue 營建收入   lTl-<
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contract 合同   (*{Y#XD{  
control account 統制賬戶   #r \,oXTm  
copyright 版權   3l
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corporation 公司   "E4;M/  
cost 成本   *D&(6$ [^  
cost accounting 成本會計   B@P +b*%  
cost of labour 勞工成本   Up:<NHJT  
cost of production 生產成本   8UH c,np  
cost of manufacture 製造成本   A*;I}F  
cost of sales 銷貨成本    4x.1J  
cost price 成本價格   ,(h:0L2v7d  
credit 貸方   F` /mcyf  
credit note 收款通知單   q)Qd+:a7{  
creditor 債權人   tOn 6  
crossed check 橫線支票   [PVem  
current account 往來活期賬戶   [1pWg^  
current asset 流動資產   b
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current liability 流動負債   r_8[}|7;  
current profit and loss 本期損益   >= G-^z:  
debit 借方   /oA=6N#j  
debt 債務   5](-(?k}~  
debtor 債務人   $ {Y?jJ  
deed 契據   S ;pKL,d>r  
deferred assets 遞延資產   !E
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deferred liabilities 遞延負債   oD0 WHp  
delivery 交貨   )Sz2D[@n  
delivery expense 送貨費   R07 7eX  
delivery order 出貨單   l*~".q;S  
demand draft 即期匯票   +M@,CbqD  
demand note 即期票據   >_R,^iH"  
demurrage charge 延期費   ;5i~McH# t  
deposit 存款   6N 7^`ghTf  
deposit slip 存款單   O+8]y4%5  
depreciation 折舊   SSoD}N  
direct cost 直接成本   -&L(0?*qo  
direct labour 直接人工   0l.\KF  
director 董事   T7F)'Mx<  
discount 折扣   ,C4gA(')K  
discount on purchase 進貨折扣   BZ2frG\0&I  
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