[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。   p7ir*r/2  
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acceptance 承兌   X1tXqHJF}  
account 賬戶   !vn1v) 6  
accountant 會計員   NWfAxkz{/  
accounting 會計   WU4UZpz  
accounting system 會計制度   n}mR~YqD  
accounts payable 應付賬款   < pTTo  
accounts receivable 應收賬款   kGkA:g:  
accumulated profits 累積利益   f(D_FTTO  
adjusting entry ?#123;整記錄   pr,p=4m{\  
adjustment ?#123;整   dx,=Rd5'  
administration expense 管理費用   $ \*` }Y  
advances 預付   #tdf>?  
advertising expense 廣告費   FA90`VOWYU  
agency 代理   Og %U  
agent 代理人   Sb".]>^  
agreement 契約   jxgj,h"}9`  
allotments 分配數   ?4G|+yby  
allowance 津貼   ?8,%
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amalgamation 合併   U Q@7n1  
amortization 攤銷   zu2HH<E  
amortized cost 應攤成本   t!1$$e?`r  
annuities 年金  
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applied cost 已分配成本   P%Ay3cR+E  
applied expense 已分配費用   f-2$ L  
applied manufacturing expense 己分配製造費用   fQnwy!-\  
apportioned charge 攤派費用   3ew8m}A{O  
appreciation 漲價   !}M,  
article of association 公司章程   mgZf3?,)  
assessment 課稅   6 fz
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assets 資產   zHfP+(ah  
attorney fee 律師費   ZiFooA  
audit 審計   ftk%EYT;  
auditor 審計員   Hqz?E@bc@  
average 平均數   2h {q h  
average cost 平均成本   l_/C65%.:  
bad debt 壞賬   %m{U& -(l@  
balance 餘額   >cL{Ya}Rz  
balance sheet 資產負債表   1on'^8]0  
bank account 銀行賬戶   m+$ @'TbP  
bank balance 銀行結存   Gi^Ha=?J%
 
bank charge 銀行手續費   "()sb?&  
bank deposit 銀行存款   VyG4(Xva  
bank discount 銀行貼現   MVv1.6c7Y  
bank draft 銀行匯票   \ u+xa{b|  
bank loan 銀行借款   qu6DQ@ ~YC  
bank overdraft 銀行透支   ?lCd{14Mkh  
bankers acceptance 銀行承兌   ps:f=6m2  
bankruptcy 破產   Zszs1{t  
bearer 持票人   k /EDc533d  
beneficiary 受益人   >n.z)ZJ  
bequest 遺產   h7_)%U<J2  
bill 票據   ;/AG@$)  
bill of exchange 匯票   gd@p|PsS^  
bill of lading 提單   [IM%b~j(^  
bills discounted 貼現票據   Ek.&Sf$cd'  
bills payable 應付票據   T&"i _no*  
bills receivable 應收票據   dpN@#w  
board of directors 董事會   '3l$al:H^  
bonds 債券   HO|-@yOF^  
bonus 紅利   vC/[^  
book value 賬面價值   y@ek=fT%4  
bookkeeper 簿記員   %NHYW\sKX  
bookkeeping 簿記   ~KIDv;HSb[  
branch office general ledger 支店往來賬戶   iy
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broker 經紀人   j;P+_Hfe/E  
brought down 接前   = Rc"^oS  
brought forward 接上頁   {6vEEU  
budget 預算   bNzqls$  
by-product 副產品   `
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by-product sales 副產品銷售   MXAEX2xmme  
capital 股本   0??Yr  
capital income 資本收益   ^Ip3A  
capital outlay 資本支出   (hZ:X)E>  
capital stock 股本   {0jI
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capital stock certificate 股票   L0h G  
carried down 移後   !)OB@F%U  
carried forward 移下頁   U :9=3A2$x  
cash 現金   nf%4sIQ*x  
cash account 現金賬戶   \MYU<6{u  
cash in bank 存銀行現金   /r$&]C:Fi  
cash on delivery 交貨收款   {/M\Q@j  
cash on hand 庫存現金   ' lo.h""  
cash payment 現金支付   s^|\9%WD  
cash purchase 現購   I^0t2[M  
cash sale 現沽   whkJpK(  
cashier 出?#123;員   ,a(O`##Bn  
cashiers check 本票   s^C;>  
certificate of deposit 存款單折   mA{#]Yvf1  
certificate of indebtedness 借據   A]y*so!)>  
certified check 保付支票   2)LX^?7 R  
certified public accountant 會計師   [QEwK|!L  
charges 費用   h H4o;0rqJ  
charge for remittances 匯水手續費   ]if;A)'  
charter 營業執照   0^<,(]!  
chartered accountant 會計師   /mbCP>bcG  
chattles 動產   ILG?r9x  
check 支票   wL eHQ]  
che stub 支票存根   pzEABA  
closed account 己結清賬戶   ?eWJa  
closing 結算   E[S':Q  
closing entries 結賬紀錄   U )Zt-og  
closing stock 期末存貨   lCFU1 GHH  
closing the book 結賬   Va9q`X
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columnar journal 多欄日記賬   ph^4GBR   
combination 聯合   (Pz8iz  
commission 佣金   F3 f@9@b  
commodity 商品   U)~#g'6:8  
common stock 普通股   @l,{x|00  
company 公司   K\sbt7~  
compensation 賠償   ~/c5hyTx  
compound interest 複利   AVpuM Nd@  
consignee 承銷人   -Cj_B\  
consignment 寄銷   'Oy5e@G+?  
consignor 寄銷人   KM5 JZZP  
consolidated balance sheet 合併資產負債表   LhKY}R  
consolidated profit and loss account 合併損益表   9Z9l:}bO  
consolidation 合併   J{H?xc o  
construction cost 營建成本  
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construction revenue 營建收入  
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contract 合同   S-P{/;c@  
control account 統制賬戶   |KaR n;BM  
copyright 版權   R9E6uz.j  
corporation 公司   y*|L:!   
cost 成本   {e6KJ@H6  
cost accounting 成本會計   #fzw WP  
cost of labour 勞工成本   &:#A+4&  
cost of production 生產成本   -#Jj-t_Fe  
cost of manufacture 製造成本   MBv/  
cost of sales 銷貨成本   mrReast  
cost price 成本價格   aZxO/b^j  
credit 貸方   eEie?#Z/6  
credit note 收款通知單   N4+g("  
creditor 債權人   cl2ze  
crossed check 橫線支票   ul$omKI$}  
current account 往來活期賬戶   |P~q/Wff  
current asset 流動資產   Nc
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current liability 流動負債   L B<UC?e  
current profit and loss 本期損益   P09,P
  
debit 借方   .hgH9$\  
debt 債務   64b<0;~  
debtor 債務人   hJ4S3b  
deed 契據   Ir>2sTrm  
deferred assets 遞延資產   q@w"yz>  
deferred liabilities 遞延負債   %U:C|  
delivery 交貨   /6smVz@O  
delivery expense 送貨費   [^Q&suy  
delivery order 出貨單   V:QdQ;c  
demand draft 即期匯票   W\a!Q]pV  
demand note 即期票據   =lm nzu<  
demurrage charge 延期費   n8Q* _?Z/  
deposit 存款   m/KjJ"s,
 
deposit slip 存款單   "p`o]$Wv  
depreciation 折舊   [Q=4P*G}X  
direct cost 直接成本   0hb/`[Q  
direct labour 直接人工   OU6^+Ta  
director 董事   lf;~5/%wMG  
discount 折扣   }*Dd/'2+1  
discount on purchase 進貨折扣   xLZMpP5c  
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