[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。   9<0p1WO  
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acceptance 承兌   JGP<'6"L$  
account 賬戶   7Z-'@m  
accountant 會計員   EhEUkZE3)  
accounting 會計   R)>/P{A-P  
accounting system 會計制度   taS2b#6\+  
accounts payable 應付賬款   A]fN~PR  
accounts receivable 應收賬款   0?)U?=>]p  
accumulated profits 累積利益   8.-0_C*U;  
adjusting entry ?#123;整記錄   kB|jN~  
adjustment ?#123;整   KO`ftz3 +  
administration expense 管理費用   w"s;R8  
advances 預付   $T\W'WR>  
advertising expense 廣告費   zEG6T*  
agency 代理   s>=DfE-;"  
agent 代理人   ]7qn&(]  
agreement 契約   g7($lt>  
allotments 分配數   AlW0GK=N-p  
allowance 津貼   QXXB>gOY5  
amalgamation 合併   .ZuRH_pI  
amortization 攤銷   <qG4[W,
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amortized cost 應攤成本   QEKRAPw  
annuities 年金   :]EAlaB4Q  
applied cost 已分配成本   72hN%l   
applied expense 已分配費用   #;9I3,@/Y  
applied manufacturing expense 己分配製造費用   uSZCJ#'G  
apportioned charge 攤派費用   e):jQite
 
appreciation 漲價   <eU1E}BDQ  
article of association 公司章程   .Dn.| A  
assessment 課稅   =T73660  
assets 資產   E5a1 7ra  
attorney fee 律師費    iV h^;  
audit 審計   XLEEd?Vct9  
auditor 審計員   <Fkm7ME]  
average 平均數   @Q!Jzw#B  
average cost 平均成本   XCCh*qym  
bad debt 壞賬   :}QBrd  
balance 餘額   Tr}z&efY  
balance sheet 資產負債表   j]-0m4QF  
bank account 銀行賬戶   8>T#sO?+  
bank balance 銀行結存   m5!~PG:_  
bank charge 銀行手續費   VrV )qfG  
bank deposit 銀行存款   ]_Cm 5Z7  
bank discount 銀行貼現   gZa/?[+  
bank draft 銀行匯票   }6;K+INT  
bank loan 銀行借款   42`%D  
bank overdraft 銀行透支   Bw;gl^:UG  
bankers acceptance 銀行承兌   l;*/F`>
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bankruptcy 破產   =?o,' n0  
bearer 持票人   fkLI$Cl  
beneficiary 受益人   ;[-OMGr]#  
bequest 遺產   ~d0:>8zQR  
bill 票據   RJpH1XQ j  
bill of exchange 匯票   "4Joou"U  
bill of lading 提單   LAe>XF-5  
bills discounted 貼現票據   4@2<dw|*h  
bills payable 應付票據   p`/"e<TP  
bills receivable 應收票據   ZXCq>  
board of directors 董事會   w_c)iJ  
bonds 債券   `pMI@"m  
bonus 紅利   {1 VHz])I  
book value 賬面價值   $8/=@E{51  
bookkeeper 簿記員   cB$OkaG#  
bookkeeping 簿記   
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branch office general ledger 支店往來賬戶   V=$pXpro%  
broker 經紀人   W<f-  
brought down 接前   zD#$]?@ b  
brought forward 接上頁   ~m/nV81  
budget 預算   9v\x&h  
by-product 副產品   to2;. ~X  
by-product sales 副產品銷售   |PGF g0li  
capital 股本   mf~JolucJ  
capital income 資本收益   $|kq{@<  
capital outlay 資本支出   #Hn<4g"AjM  
capital stock 股本   YmrrZ&]q  
capital stock certificate 股票   v|!u]!JM  
carried down 移後   v'Y0|9c  
carried forward 移下頁   R07]{  
cash 現金   u Dtml$9rN  
cash account 現金賬戶   oo+i3af&7  
cash in bank 存銀行現金   /+V}.  
cash on delivery 交貨收款   KT5amct  
cash on hand 庫存現金   {gL8s  
cash payment 現金支付   =`MxgK +  
cash purchase 現購   JfOBZQ  
cash sale 現沽   ;mT|0&o>#  
cashier 出?#123;員   BlLK6"gJT  
cashiers check 本票   ,9A1p06  
certificate of deposit 存款單折   /M,C%.-  
certificate of indebtedness 借據   -_*ux!  
certified check 保付支票   /)%$x
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certified public accountant 會計師   v3p0  
charges 費用   #mIgk'kW<  
charge for remittances 匯水手續費   )WBp.j /#  
charter 營業執照   :P2{^0$  
chartered accountant 會計師   V
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chattles 動產   w3n6md  
check 支票   ?|i C-7{8L  
che stub 支票存根   _p^?_  
closed account 己結清賬戶   H=/;  
closing 結算   zIzL7oD  
closing entries 結賬紀錄   !_?K(X~/  
closing stock 期末存貨   GhJ<L3  
closing the book 結賬   w@![rH6~F  
columnar journal 多欄日記賬   dguN<yS-E  
combination 聯合   0?$jC-@k:  
commission 佣金   +g9CklJ  
commodity 商品   WMw|lV r  
common stock 普通股   `{oFdvL~)  
company 公司   ;s$,}O.  
compensation 賠償   /f*QxNZ,p  
compound interest 複利   |e QwI&  
consignee 承銷人   ;aj4V<@  
consignment 寄銷   Jkx_5kk/\  
consignor 寄銷人   o?{-K-'B$  
consolidated balance sheet 合併資產負債表   We`6# \Z X  
consolidated profit and loss account 合併損益表   @<TC+M5!  
consolidation 合併   YHp]O+c  
construction cost 營建成本  
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construction revenue 營建收入   Hhzi(<e^  
contract 合同   /;X+<Wj  
control account 統制賬戶   9cIKi#Bl  
copyright 版權   ;hV-*;>  
corporation 公司   )MWbZAI  
cost 成本   @oNYMQ@)d  
cost accounting 成本會計   L^FQ|?*  
cost of labour 勞工成本   r`\6+Ntb.  
cost of production 生產成本   r}\m%(i  
cost of manufacture 製造成本   WvoJ^{\4N*  
cost of sales 銷貨成本   !h 
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cost price 成本價格   O>@ ChQF  
credit 貸方   Q{o]^tN  
credit note 收款通知單   ?mp}_x#=  
creditor 債權人   \S_o{0ZY}  
crossed check 橫線支票   D[ v2#2  
current account 往來活期賬戶   Xk(p:^ R  
current asset 流動資產   Z#t}yC%^d  
current liability 流動負債   0woLB#v9  
current profit and loss 本期損益   J$^"cCMr  
debit 借方   [BTOs4f  
debt 債務   8x`EUJ  
debtor 債務人   4n0Iw  I  
deed 契據   df)S}}#H  
deferred assets 遞延資產   iu iVr$E  
deferred liabilities 遞延負債   x+bC\,q  
delivery 交貨   Z [YSET  
delivery expense 送貨費   K2qKk
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delivery order 出貨單  
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demand draft 即期匯票   AsfmH-4)  
demand note 即期票據   M^&^g  
demurrage charge 延期費  
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deposit 存款   3rj7]:Vr  
deposit slip 存款單   gl~9|$ivj>  
depreciation 折舊   |/%X8\  
direct cost 直接成本   n[gc`#7|{e  
direct labour 直接人工   IMSLHwZ  
director 董事   q\
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discount 折扣   qQwf#&  
discount on purchase 進貨折扣   Y#zHw<<E  
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