[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。   p&bQ_XOH  
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acceptance 承兌   KoQvC=+WI  
account 賬戶   Tk/K7h^  
accountant 會計員   _y`'T;~OY  
accounting 會計   `c{ i+  
accounting system 會計制度   bdq o2Z O  
accounts payable 應付賬款   <4*7HY[  
accounts receivable 應收賬款   R\yw9!ESd  
accumulated profits 累積利益   dOqwF iO  
adjusting entry ?#123;整記錄   dvsOJj/b  
adjustment ?#123;整   4MRHz{`wa  
administration expense 管理費用   H5/%"1Q  
advances 預付   LP_!g  
advertising expense 廣告費   +YhTb  
agency 代理   @q5!3Nz  
agent 代理人   $K\\8$Z  
agreement 契約   kv
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allotments 分配數   n?aogdK$V  
allowance 津貼   ?{cF'RB.  
amalgamation 合併    2c! ?!:s  
amortization 攤銷   nb22bXt  
amortized cost 應攤成本   )R{4"&&2  
annuities 年金   =5^L_, 4c2  
applied cost 已分配成本   y"!+Fus9  
applied expense 已分配費用   nb'],({:9  
applied manufacturing expense 己分配製造費用   u-j$
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apportioned charge 攤派費用   !=cW+=1  
appreciation 漲價   >F,~QHcz  
article of association 公司章程   .knRH^  
assessment 課稅   ]Rnr>_>x;  
assets 資產   r6 ,5&`&  
attorney fee 律師費   &{y-}[~  
audit 審計   _l}&|:  
auditor 審計員   ^7TM.lE  
average 平均數   O,9KhX +  
average cost 平均成本   /$WEO[o  
bad debt 壞賬   6!Ji-'\"  
balance 餘額   04:^<n+{  
balance sheet 資產負債表   .0.Ha}{6b  
bank account 銀行賬戶   OyZgg(iN  
bank balance 銀行結存   +UHf&i/3
 
bank charge 銀行手續費   3HFsR)  
bank deposit 銀行存款   lXW.G  
bank discount 銀行貼現   vlm&)DIt  
bank draft 銀行匯票   }# 'O b  
bank loan 銀行借款   mWUQF"q8  
bank overdraft 銀行透支   :%xiH%C>  
bankers acceptance 銀行承兌   v~ZdMQvwt  
bankruptcy 破產   =|pQA~UU#  
bearer 持票人   8_8R$=V  
beneficiary 受益人   hM/|k0YV  
bequest 遺產    ];Bh1  
bill 票據   0j7\.a aK  
bill of exchange 匯票   !4]wb
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bill of lading 提單   /V2^/`&;a  
bills discounted 貼現票據   Y%|f<C)lx2  
bills payable 應付票據   @aY 8VL7C0  
bills receivable 應收票據   ^0ipM/Lg  
board of directors 董事會   2^Q)~sSf9  
bonds 債券   sR+=<u1  
bonus 紅利   EFqWnz  
book value 賬面價值   [[Qu|?KEa  
bookkeeper 簿記員   g"hm"m}i  
bookkeeping 簿記   FJp~8 x=  
branch office general ledger 支店往來賬戶   +Q}Y?([  
broker 經紀人   :JxSh
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brought down 接前   rrwBsa3  
brought forward 接上頁   *Jm y:C<>  
budget 預算   R4]t
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by-product 副產品   bh3}[O,L A  
by-product sales 副產品銷售   ) (_}60  
capital 股本   arrNx|y  
capital income 資本收益   kDS4 t?Ig  
capital outlay 資本支出   F%+/j5~^  
capital stock 股本   }R;.~F  
capital stock certificate 股票   GFYAg  
carried down 移後   t(/e~w  
carried forward 移下頁   TmoODG
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cash 現金   @'/
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cash account 現金賬戶   b{b2L.  
cash in bank 存銀行現金   7Xw;TA  
cash on delivery 交貨收款   (w-z~#<  
cash on hand 庫存現金   S c_*L<$  
cash payment 現金支付   gieTkZ  
cash purchase 現購   imZi7o  
cash sale 現沽   =^|^"
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cashier 出?#123;員   '0p 5|[ZD  
cashiers check 本票   :0Rd )*k,v  
certificate of deposit 存款單折   xw&[ 9}Y  
certificate of indebtedness 借據   wbyY?tH  
certified check 保付支票   ZXY5Xvt:v  
certified public accountant 會計師   C;1A$]bk  
charges 費用   M-e!F+d{od  
charge for remittances 匯水手續費   &<_*yl p  
charter 營業執照   3qXOsa7  
chartered accountant 會計師   Nh^T,nv*l  
chattles 動產   sbjAZzrX2i  
check 支票   \A6MVMF8  
che stub 支票存根   ~>VEg3#F  
closed account 己結清賬戶   Q&opnvN  
closing 結算   \ExM.T  
closing entries 結賬紀錄   {Uz@`QO3  
closing stock 期末存貨   ^&03D5@LoY  
closing the book 結賬   N/p9Ws  
columnar journal 多欄日記賬   j\B]>PP5  
combination 聯合   (CJiCtAsl`  
commission 佣金   `TYQ^Zm  
commodity 商品   9TIyY`2!  
common stock 普通股   mSp-  
company 公司   zH0%; o}  
compensation 賠償   9z$]hl  
compound interest 複利   IEfzu L<v  
consignee 承銷人   X,C&nqVFm8  
consignment 寄銷   o]t6u .L  
consignor 寄銷人   x%pC.0%  
consolidated balance sheet 合併資產負債表   Uq5wN05  
consolidated profit and loss account 合併損益表   ng0IR
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consolidation 合併   QM\vruTB  
construction cost 營建成本   / *RDy!m  
construction revenue 營建收入   >@KQ )p' `  
contract 合同   X6kB R  
control account 統制賬戶   bZHuEh2w  
copyright 版權   3~z4#8=  
corporation 公司   nd3=\.( P  
cost 成本   Gtd!Y x  
cost accounting 成本會計   XKp.]c wP  
cost of labour 勞工成本   gcqcY  
cost of production 生產成本   .;yy= Rj  
cost of manufacture 製造成本   M>D 3NY[,  
cost of sales 銷貨成本   I+Qv$#S/  
cost price 成本價格   )z&0 g2Am  
credit 貸方   Fh9%5-t:J  
credit note 收款通知單   ,DK|jf  
creditor 債權人   SweaERl  
crossed check 橫線支票   h#'(i<5v  
current account 往來活期賬戶   },KY9w  
current asset 流動資產   O{zY(`[  
current liability 流動負債   `au(' xi<  
current profit and loss 本期損益   X&o!xV -+  
debit 借方   *vc=>AEc  
debt 債務   ;>QED  
debtor 債務人   fzO4S^mTo8  
deed 契據   jIv%?8+%  
deferred assets 遞延資產   1@q~(1-o  
deferred liabilities 遞延負債   @
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delivery 交貨   m^rgzx19?  
delivery expense 送貨費   gYVk5d|8@4  
delivery order 出貨單   5tT-[mQ*  
demand draft 即期匯票   F@Y)yi?z  
demand note 即期票據   06"p ^#  
demurrage charge 延期費   e:hkWcV  
deposit 存款   `,i'vb`W#b  
deposit slip 存款單   Vo}3E]  
depreciation 折舊   q$z#+2u  
direct cost 直接成本   Ev* b  
direct labour 直接人工   oJe 9H<  
director 董事   i#$9>X  
discount 折扣   OLJb8kO  
discount on purchase 進貨折扣   }^Be^a<ub  
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