[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。   Z+< zKn}  
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acceptance 承兌   Y4 Y;xK"  
account 賬戶   j<LDJi>O  
accountant 會計員   t(|\3$z  
accounting 會計   y:N QLL>  
accounting system 會計制度   9cu0$P`}5  
accounts payable 應付賬款   =2z9Aq{  
accounts receivable 應收賬款   D#T1~r4  
accumulated profits 累積利益   XD8MF)$9  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   [4qx+y pT  
administration expense 管理費用   (YbRYu  
advances 預付   <MlRy%3Z  
advertising expense 廣告費   2sJj -
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agency 代理    lqO"  
agent 代理人   (1r.AG`g  
agreement 契約    Zjz< Q-  
allotments 分配數   `i8KIE  
allowance 津貼   f*VBSg[`  
amalgamation 合併   jrMY]Ea2`  
amortization 攤銷   t$sL6|Ww}o  
amortized cost 應攤成本   i9.~cnk  
annuities 年金   Cc?BJ  
applied cost 已分配成本   H*DWDJxmV  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   vpy_piG|  
apportioned charge 攤派費用   K0#kW \4`  
appreciation 漲價   K; 7o+Xr  
article of association 公司章程   AZ7  
assessment 課稅   *uAsKU  
assets 資產   xhAORhw#  
attorney fee 律師費   (Yzy
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audit 審計   FF"6~  
auditor 審計員   NzmVQ-4  
average 平均數   nwk66o:|  
average cost 平均成本   "JLKO${ Y  
bad debt 壞賬   Im;8Abf  
balance 餘額   "#4p#dM0e  
balance sheet 資產負債表   un4q,Ac~0  
bank account 銀行賬戶   '1lr "}"Q+  
bank balance 銀行結存   $'I+] ;  
bank charge 銀行手續費   @_tQ: U ,v  
bank deposit 銀行存款   bqwQi>^Cw  
bank discount 銀行貼現   E\
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bank draft 銀行匯票   e Ir|%  
bank loan 銀行借款   =_%i5]89P  
bank overdraft 銀行透支   ?j^[7  
bankers acceptance 銀行承兌   aI$D qnF4  
bankruptcy 破產   pSQ)DqW  
bearer 持票人   *t{$GBP  
beneficiary 受益人   JJHr<
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bequest 遺產   U
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bill 票據   lMu}|d  
bill of exchange 匯票   H+:SL $+<o  
bill of lading 提單   M <oy  
bills discounted 貼現票據   D"WqJcDt  
bills payable 應付票據   +~O0e-d  
bills receivable 應收票據   *xEcX6ZHX  
board of directors 董事會   H[ 6L!  
bonds 債券   g">E it*[  
bonus 紅利   PiD%PBmUl  
book value 賬面價值   M{U{iS  
bookkeeper 簿記員   L lmdydC%  
bookkeeping 簿記   Y<U"}}  
branch office general ledger 支店往來賬戶   (U"Ub;[ 7  
broker 經紀人   -2}-;|  
brought down 接前   Ju""i4  
brought forward 接上頁   j rX.e  
budget 預算   BlF]-dF\  
by-product 副產品   ~$1Zw
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by-product sales 副產品銷售   2%YtMkC5  
capital 股本   bi: m;R  
capital income 資本收益   0f.rjd  
capital outlay 資本支出   *u$MqN  
capital stock 股本   fk%yi[  
capital stock certificate 股票   N;cEf7+f  
carried down 移後   H6ff b)&  
carried forward 移下頁   G3{t{XkV  
cash 現金   5!2^|y4r  
cash account 現金賬戶   Mp=2}d%P  
cash in bank 存銀行現金   /"A)}>a  
cash on delivery 交貨收款   f\sxx!kt  
cash on hand 庫存現金   h_K(8{1  
cash payment 現金支付   t:tT Zh  
cash purchase 現購   Nf0'>`/  
cash sale 現沽   GzJLG
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cashier 出?#123;員   *={` %  
cashiers check 本票   !xs.[&u8  
certificate of deposit 存款單折   HC0q_%j  
certificate of indebtedness 借據   =`f6@4H  
certified check 保付支票   3.q%?S}*  
certified public accountant 會計師   M)Iu'  
charges 費用   Si,[7um  
charge for remittances 匯水手續費   8(R%?>8  
charter 營業執照   [
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chartered accountant 會計師   2Yd0:
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chattles 動產   'p=5hsG  
check 支票   ?CB*MWjd  
che stub 支票存根   {R[FwB^7wJ  
closed account 己結清賬戶   n:zoN2lC  
closing 結算   sY4sq5'!  
closing entries 結賬紀錄   *I; ,|Jjk  
closing stock 期末存貨   M_tY:v  
closing the book 結賬   J/3qJst
 
columnar journal 多欄日記賬   z?$F2+f&  
combination 聯合   I@Vh
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commission 佣金   v,Lv4)  
commodity 商品   (0s7<&Iu  
common stock 普通股   %liu[6_  
company 公司   |zD{]y?S-  
compensation 賠償   ~b+TkPU   
compound interest 複利   ("{JNA/  
consignee 承銷人   %{\|/#>:  
consignment 寄銷   0HUSN_3F  
consignor 寄銷人   Z$R6'EUb1  
consolidated balance sheet 合併資產負債表   s`* 'JM<  
consolidated profit and loss account 合併損益表   V5y8VT=
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consolidation 合併   ;SAurG$  
construction cost 營建成本   jEj#
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construction revenue 營建收入   gakmg#ki  
contract 合同   $:M*$r^u  
control account 統制賬戶   c$),/0td|  
copyright 版權   6e,|HV  
corporation 公司   :34#z.O  
cost 成本   C3kxw1*  
cost accounting 成本會計   Bq~!_6fB  
cost of labour 勞工成本   l2uh"!
 
cost of production 生產成本   +]|aACt]  
cost of manufacture 製造成本   Js7(TFQE  
cost of sales 銷貨成本   zx"'WM *  
cost price 成本價格   4`lt 4L  
credit 貸方   .'o<.\R8  
credit note 收款通知單   1PWs">*(  
creditor 債權人   q[4{Xh  
crossed check 橫線支票   Zw
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current account 往來活期賬戶   <ijf':X=*  
current asset 流動資產   m+p}Qi8i)  
current liability 流動負債   '>[l1<d!G  
current profit and loss 本期損益   ( zQ)EHRD  
debit 借方   %VG;vW\V  
debt 債務   2XhtK  
debtor 債務人   HRkO.230  
deed 契據   Az4+([  
deferred assets 遞延資產   J2cqnwUV  
deferred liabilities 遞延負債   K*;e>{p  
delivery 交貨   CJB   
delivery expense 送貨費   9"m
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delivery order 出貨單   Va^Y3/  
demand draft 即期匯票   $o rN>M42  
demand note 即期票據   X|+o4R?  
demurrage charge 延期費   x)eYqH~i  
deposit 存款   [.\uHt  
deposit slip 存款單   % 1Y!|306  
depreciation 折舊   {awv=s  
direct cost 直接成本   R?"sM<3`e  
direct labour 直接人工   i oX [g
 
director 董事   UhuEE  
discount 折扣   YXE?b@W"  
discount on purchase 進貨折扣   9(?9yFbj5  
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