[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。   A3zNUad;  
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acceptance 承兌   P +3)Y O1C  
account 賬戶   dGc>EZSdj  
accountant 會計員   $w<~W1\:  
accounting 會計   W/;qMP1"-  
accounting system 會計制度   p|w;StLy  
accounts payable 應付賬款   i)e)FhEY6  
accounts receivable 應收賬款   ?/s=E+  
accumulated profits 累積利益   _d<\@Tkw  
adjusting entry ?#123;整記錄   Q&9& )8-  
adjustment ?#123;整   H %PIE1_  
administration expense 管理費用   dnTXx*I:  
advances 預付   &nZ.$UK<  
advertising expense 廣告費   n1c Q# u  
agency 代理   9a_(_g>S  
agent 代理人   d>7bwG+k  
agreement 契約   AwL;-|X  
allotments 分配數   8%9OB5?F6  
allowance 津貼   e3>k"  
amalgamation 合併   ?|Mmz@  
amortization 攤銷   |m7`:~ow  
amortized cost 應攤成本   xE.=\UzJ  
annuities 年金   >Y/1%Hp9  
applied cost 已分配成本   (.
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applied expense 已分配費用   l@YpgyqaL  
applied manufacturing expense 己分配製造費用   yc 5n  
apportioned charge 攤派費用   HM1y$e j  
appreciation 漲價   63- YWhs;  
article of association 公司章程   |wj/lX7y  
assessment 課稅   UoxF00H@!  
assets 資產   !ZV#~t:)  
attorney fee 律師費  
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audit 審計   L=}U
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auditor 審計員   _>:g&pS/  
average 平均數   M !OI :v  
average cost 平均成本   U^0vLyqW^5  
bad debt 壞賬   <FK7Rz:4T  
balance 餘額   U>x2'B v  
balance sheet 資產負債表   (^Do#3  
bank account 銀行賬戶   ddHIP`wb  
bank balance 銀行結存   AQ 7e  
bank charge 銀行手續費   )x|BY>  
bank deposit 銀行存款   j)IK  
bank discount 銀行貼現   .Na>BR\F  
bank draft 銀行匯票   ,em6wIq,  
bank loan 銀行借款   0_D~n0rq,v  
bank overdraft 銀行透支   ]:E]5&VwV}  
bankers acceptance 銀行承兌   {Rj'=%h  
bankruptcy 破產   c8"I]Qc7  
bearer 持票人   X)f"`$  
beneficiary 受益人   EShakV  
bequest 遺產   IfXLnD^||  
bill 票據   4l`gAE$  
bill of exchange 匯票   NxX1_d  
bill of lading 提單   o"1us75P  
bills discounted 貼現票據   VD#^Xy4% r  
bills payable 應付票據   wbS ++cF<  
bills receivable 應收票據    B-gr2-  
board of directors 董事會   +li^0+3-'  
bonds 債券   `A^} X  
bonus 紅利   .yP 3}Nl  
book value 賬面價值   QF>[cdl?8  
bookkeeper 簿記員    zm.2L  
bookkeeping 簿記   GQZUC\cB  
branch office general ledger 支店往來賬戶   j5)qF1W,  
broker 經紀人   L wu;y@[  
brought down 接前   ?3Fo:Z`@F  
brought forward 接上頁   /(0d{  
budget 預算   t3
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by-product 副產品   PYf`a`dH  
by-product sales 副產品銷售   o_N02l4J)  
capital 股本   "}EbA3  
capital income 資本收益   O &s6blD11  
capital outlay 資本支出   |#B"j1D,H  
capital stock 股本   #"M Pe4  
capital stock certificate 股票   awK'XFk  
carried down 移後   Jr9} 'l8  
carried forward 移下頁   9$S,P|  
cash 現金   4dK@UN\  
cash account 現金賬戶   ybG)=0  
cash in bank 存銀行現金   ;~bn@T-  
cash on delivery 交貨收款   >g2B5K
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cash on hand 庫存現金   ^hgAgP
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cash payment 現金支付   ?:nZv< x  
cash purchase 現購   Uk2q,2  
cash sale 現沽   A!kyga6F5  
cashier 出?#123;員   z Y|g#V-  
cashiers check 本票   Jq#Cn+zW  
certificate of deposit 存款單折   rh&onp O  
certificate of indebtedness 借據   9-^p23.@[j  
certified check 保付支票   -!cAr <  
certified public accountant 會計師   &3f.78a  
charges 費用   k I~]u  
charge for remittances 匯水手續費   NLl~/smMS  
charter 營業執照   FudD  
chartered accountant 會計師   %}!}2s.A  
chattles 動產   \ c&)8 .r  
check 支票   A%1=6  
che stub 支票存根   m4wTg 8LJ  
closed account 己結清賬戶   Cpcd`y=IN  
closing 結算   %6'D!H?d  
closing entries 結賬紀錄   88$Y-g5*  
closing stock 期末存貨   QP%Fz#u`  
closing the book 結賬   k#JG  
columnar journal 多欄日記賬   rb'GveW[  
combination 聯合   ~bTae =F P  
commission 佣金   _%vqBr*   
commodity 商品   }%ThnFFBw  
common stock 普通股   b,R'T+4[  
company 公司   Z3>xpw G  
compensation 賠償   As
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compound interest 複利   pHB35=p28  
consignee 承銷人   dJ:x1j  
consignment 寄銷   &AcFa<U  
consignor 寄銷人   Lu39eO6  
consolidated balance sheet 合併資產負債表   _|B&v  
consolidated profit and loss account 合併損益表   dMmka
  
consolidation 合併   :wZ`>,K"t>  
construction cost 營建成本   .Pes{uHg  
construction revenue 營建收入   Jx$#GUl#j  
contract 合同   Ygi1"X}  
control account 統制賬戶   (Q8?)  
copyright 版權   kj!7|1i2  
corporation 公司   zWs*kTtA  
cost 成本   |;9 A{#zM  
cost accounting 成本會計   KzX ,n_`an  
cost of labour 勞工成本   :LiDJF  
cost of production 生產成本   |8c:+8  
cost of manufacture 製造成本   -^4bA<dCCE  
cost of sales 銷貨成本   PT#eXS9_  
cost price 成本價格   !x$:8R  
credit 貸方   .k,Jt+  
credit note 收款通知單   8$v zpu  
creditor 債權人   W0MnGzZ  
crossed check 橫線支票   $7n#\h  
current account 往來活期賬戶   BU:Ecchbr  
current asset 流動資產   aaz"`,7_  
current liability 流動負債   fb"J Bc}X  
current profit and loss 本期損益   *e3L4 7"G  
debit 借方   .z$Sm  
debt 債務   .D,?u"fk|  
debtor 債務人   xw+<p  
deed 契據   _TOi [GT  
deferred assets 遞延資產   Ue3B+k9w  
deferred liabilities 遞延負債   }WO9!E(  
delivery 交貨   <F)w=_%&  
delivery expense 送貨費   J7ktfyQ0W  
delivery order 出貨單   BLwfm+ m"  
demand draft 即期匯票   ;Lsjh#  
demand note 即期票據   x\`RW3 K  
demurrage charge 延期費   R] Disljq  
deposit 存款   nEd M_JPv  
deposit slip 存款單   P#[IUXtT  
depreciation 折舊   VZ2.w4b  
direct cost 直接成本   L7Qo-  
direct labour 直接人工   s`#ntset0  
director 董事   a*6wSAA )  
discount 折扣   ]M~8@K  
discount on purchase 進貨折扣   mNx,L+3  
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