[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。   GQqw(2Ub}  
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acceptance 承兌   2BH>TmS  
account 賬戶   >0 !J]gK  
accountant 會計員   =\4w" /Y  
accounting 會計   {EJVZG:&  
accounting system 會計制度   UTA0B&aB  
accounts payable 應付賬款   JmNeqpbB`w  
accounts receivable 應收賬款   $Fz/&;KX!  
accumulated profits 累積利益   1ISA^< M  
adjusting entry ?#123;整記錄   }#!o^B8  
adjustment ?#123;整   3FPy "[[  
administration expense 管理費用   =@pm-rI|-  
advances 預付   NJqALm!(  
advertising expense 廣告費   Y@eHp-[  
agency 代理   F/j=rs,*|D  
agent 代理人   n!Y.?mU6  
agreement 契約   HKOJkbVZ2^  
allotments 分配數   vlIdi@V  
allowance 津貼   qjR;c& qR  
amalgamation 合併   EfDo%H^!j  
amortization 攤銷   0IDHoNaT<  
amortized cost 應攤成本   /<:9NP'^  
annuities 年金   BCUw"R#
 
applied cost 已分配成本   gp-wlu4  
applied expense 已分配費用   6./&l9{h+  
applied manufacturing expense 己分配製造費用   4L!{U@'  
apportioned charge 攤派費用   `m2F. ^qrr  
appreciation 漲價   %J.Rm0F
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article of association 公司章程   w41#?VC/  
assessment 課稅   jv2l_  
assets 資產   W[^XG\  
attorney fee 律師費   bSz6O/A/  
audit 審計   oeIB1DaI  
auditor 審計員   ^|\ *i  
average 平均數   fvit+  
average cost 平均成本   /SMp`Q88  
bad debt 壞賬   ,6t0w|@-k  
balance 餘額   8
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balance sheet 資產負債表   8w2+t>?  
bank account 銀行賬戶   &}T`[ d_Z  
bank balance 銀行結存   CWBsiL f  
bank charge 銀行手續費   S}Mxm2  
bank deposit 銀行存款   AZl=w`;/O%  
bank discount 銀行貼現   -8 &f=J)  
bank draft 銀行匯票   t9m`K9.\  
bank loan 銀行借款   Z?nMt  
bank overdraft 銀行透支   "#4PU5.  
bankers acceptance 銀行承兌   Mqc[IAcd]  
bankruptcy 破產   qk_ s"}sS  
bearer 持票人   {+C>^b  
beneficiary 受益人   |{9"n<JW  
bequest 遺產   T$}<So|  
bill 票據   U +mx@C_  
bill of exchange 匯票   d
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bill of lading 提單   <S\S @3  
bills discounted 貼現票據   m@zxjIwT  
bills payable 應付票據   mnil1*-c0  
bills receivable 應收票據   =,T~F3pK  
board of directors 董事會   R1P,0Yf  
bonds 債券   |;D[Al5AMc  
bonus 紅利   f2{4Y)  
book value 賬面價值   PFPfLxna  
bookkeeper 簿記員   .fjM9G#  
bookkeeping 簿記   U Ciq'^,  
branch office general ledger 支店往來賬戶   Rb9Z{Clq>  
broker 經紀人   m%Ef]({I  
brought down 接前   8<]>q  
brought forward 接上頁   r ,b  
budget 預算   \!SC;  
by-product 副產品   l>qCT  
by-product sales 副產品銷售   cOUO_xp(  
capital 股本   Qy6Avw/$  
capital income 資本收益   ;Rnb^t6Z  
capital outlay 資本支出   @Rx/]wyH  
capital stock 股本   &Uz ZE17R  
capital stock certificate 股票   H<NYm#a"  
carried down 移後   w:um
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carried forward 移下頁   " g_\W  
cash 現金   Np/[MC  
cash account 現金賬戶   }(hE{((o  
cash in bank 存銀行現金   G %#us3x  
cash on delivery 交貨收款   B]Zsn`n  
cash on hand 庫存現金   g` h>:
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cash payment 現金支付   DG:=E/@  
cash purchase 現購   y!v$5wi  
cash sale 現沽   Vm6^'1CY  
cashier 出?#123;員   R#T6Ii  
cashiers check 本票   hG ] jm  
certificate of deposit 存款單折   mR0@R;
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certificate of indebtedness 借據   
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certified check 保付支票   xE)pj|  
certified public accountant 會計師   Yb?#vp
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charges 費用   w1KQ9H*  
charge for remittances 匯水手續費   R/b=!<  
charter 營業執照   -_314j=`/  
chartered accountant 會計師   3[e@mcO  
chattles 動產   \4vFEJSh  
check 支票   UWusSi3+LG  
che stub 支票存根   ar^`r!ABEh  
closed account 己結清賬戶   XBr>K>(  
closing 結算   /NkZ;<uxJ  
closing entries 結賬紀錄   {==Q6BG*  
closing stock 期末存貨   Lte\;Se.tu  
closing the book 結賬   k[zf`x^  
columnar journal 多欄日記賬   M0"feq  
combination 聯合   K^>qn,]H'  
commission 佣金   6XG+YIG6w  
commodity 商品   @eMyq1ZU  
common stock 普通股   K3Xy%pqR#  
company 公司   5$#<z1M.&  
compensation 賠償   brVT  
compound interest 複利   >N3
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consignee 承銷人   au7BqV!uL  
consignment 寄銷   zCQv:.0L  
consignor 寄銷人   B#gmT2L  
consolidated balance sheet 合併資產負債表   \GWq0z&  
consolidated profit and loss account 合併損益表   J\{)qJ*jp  
consolidation 合併   D{4 Y:O&J  
construction cost 營建成本   *PI3
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construction revenue 營建收入   O7K))w  
contract 合同   IR>Kka(B  
control account 統制賬戶   LNg1q1P3  
copyright 版權   rvG qUmSUs  
corporation 公司   F?dTCa  
cost 成本   ^*r${Nj  
cost accounting 成本會計   UkYQ<MNO  
cost of labour 勞工成本   4R0_%x6vG  
cost of production 生產成本   \Dc\H)  
cost of manufacture 製造成本   tb i;X=5  
cost of sales 銷貨成本   P``hw=L  
cost price 成本價格   K1hw'AaQ  
credit 貸方   vIREvj#U  
credit note 收款通知單   5bAXa2V t  
creditor 債權人   #[si.rv->  
crossed check 橫線支票   gPfaiVY  
current account 往來活期賬戶   m<yA] ';s  
current asset 流動資產   [0}471  
current liability 流動負債   0g+@WK6y  
current profit and loss 本期損益   OBZ|W**N"  
debit 借方   W@G[ gS\T  
debt 債務   _c&*'IY[V  
debtor 債務人   Za} |Ee  
deed 契據   ke%zp-2c
 
deferred assets 遞延資產   DYl^6]  
deferred liabilities 遞延負債   Z:*U/_G  
delivery 交貨   GBQb({  
delivery expense 送貨費   8x{vgx @M  
delivery order 出貨單   1t0FJ@)*  
demand draft 即期匯票   ZMe|fn  
demand note 即期票據   wx!*fy4hL  
demurrage charge 延期費   79V5{2Y*U  
deposit 存款   X=hgLK^3<,  
deposit slip 存款單   w0IB8GdF  
depreciation 折舊   1Q%.-vs  
direct cost 直接成本   Yyo|W;a]  
direct labour 直接人工   epL[PL}  
director 董事   <\8   
discount 折扣   xsvs3y|  
discount on purchase 進貨折扣   &SM$oy#?  
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