[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。   ><9E^ k0.  
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acceptance 承兌   J{c-'Of2yi  
account 賬戶   3D>syf  
accountant 會計員   j]i:~9xKW  
accounting 會計   }Jkz0JY~  
accounting system 會計制度   <}x_F)E[t  
accounts payable 應付賬款   _/0vmgQ&  
accounts receivable 應收賬款   >]uV  
accumulated profits 累積利益   z$OKn#%T  
adjusting entry ?#123;整記錄   {p&M(
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adjustment ?#123;整   y\7 -!  
administration expense 管理費用   kx=.K'd5H  
advances 預付   qTFktJZw  
advertising expense 廣告費   Om `VQ?  
agency 代理   j8kax/*[  
agent 代理人   NU>={9!  
agreement 契約   h ,;f 6  
allotments 分配數   9A0wiKp  
allowance 津貼   |#^##^cF/  
amalgamation 合併   o>lk+Q#L @  
amortization 攤銷   Ng=XH"ce~  
amortized cost 應攤成本   J WaI[n}  
annuities 年金   (bnyT?p%  
applied cost 已分配成本   g/Q
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applied expense 已分配費用   MU2ufKq4)  
applied manufacturing expense 己分配製造費用   2u
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apportioned charge 攤派費用   nRq@hk  
appreciation 漲價   --*Jv"/0  
article of association 公司章程   uN1(l}z$  
assessment 課稅   t.'|[pOV  
assets 資產   Hbz>D5$  
attorney fee 律師費   NUH;\*]8s  
audit 審計   a?#v,4t^  
auditor 審計員   h">L>*Wfx  
average 平均數   f S-(Kmh  
average cost 平均成本   e@[9WnxYe  
bad debt 壞賬   +R LHe]9&  
balance 餘額   \%Wu`SlDp9  
balance sheet 資產負債表   ZZ/F}9!=
 
bank account 銀行賬戶   ,n&@O,XGy  
bank balance 銀行結存   Uz(Sv:G  
bank charge 銀行手續費   5P{PBd}glp  
bank deposit 銀行存款   rXR=fj= 2  
bank discount 銀行貼現   {=n-S2%  
bank draft 銀行匯票   -olD!zKS  
bank loan 銀行借款   @64PdM!L  
bank overdraft 銀行透支   $RA8U:Q!1e  
bankers acceptance 銀行承兌   [|{2&830  
bankruptcy 破產   w\wS?E4G  
bearer 持票人   E#'JYz@  
beneficiary 受益人   {OHaI ;  
bequest 遺產   q)S70M_1  
bill 票據   3q7Z?1'o  
bill of exchange 匯票   EXt?xiha?  
bill of lading 提單   aH6{_eY  
bills discounted 貼現票據   Imi;EHW  
bills payable 應付票據   *fs'%"w-  
bills receivable 應收票據   q1C) *8*g  
board of directors 董事會   #
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bonds 債券   )*j>g38?  
bonus 紅利   &fH;A X.  
book value 賬面價值   ' fXBWi6  
bookkeeper 簿記員   72J@Dc  
bookkeeping 簿記   # `}(x;ge  
branch office general ledger 支店往來賬戶   ]&l.-0jt  
broker 經紀人   ID+o6/V8  
brought down 接前   \KmgFyF  
brought forward 接上頁   t;?M#I\,{  
budget 預算   <_X`D4g]XO  
by-product 副產品   ~loJYq'y  
by-product sales 副產品銷售   )tc"4lp-  
capital 股本   v
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capital income 資本收益   )a:j_jy  
capital outlay 資本支出   C*O648yz[  
capital stock 股本  
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capital stock certificate 股票   HoA[UT  
carried down 移後   RY8Ot2DWi  
carried forward 移下頁   9ure:Dko(Y  
cash 現金   WO =X*One  
cash account 現金賬戶   IB~`Ht8 b  
cash in bank 存銀行現金   $"VgNynq  
cash on delivery 交貨收款   _," -25a  
cash on hand 庫存現金   6$42-a%b  
cash payment 現金支付   tG1,AkyZ  
cash purchase 現購   BK,h$z7#6  
cash sale 現沽   O0|**Km\+  
cashier 出?#123;員   v.eN
Wp  
cashiers check 本票   EP!zcp2' C  
certificate of deposit 存款單折   *Ru@F:   
certificate of indebtedness 借據   2?=R_&0Q  
certified check 保付支票   Q<TD5t9  
certified public accountant 會計師   4}mp~AXy;z  
charges 費用   9wR-0E )  
charge for remittances 匯水手續費   HTfHAc?W  
charter 營業執照   aD5jy  
chartered accountant 會計師   Dm=d   
chattles 動產   l# -4}95  
check 支票   |$$gj[+^  
che stub 支票存根   3Zy$NsY3  
closed account 己結清賬戶   !rmXeN]-r  
closing 結算   sY @S  
closing entries 結賬紀錄   ,k% \f]a  
closing stock 期末存貨   -N'xQ(#n3q  
closing the book 結賬   l| /tKW  
columnar journal 多欄日記賬   }zA kUt  
combination 聯合   #X~{p4Lr  
commission 佣金   :g1C,M~  
commodity 商品   q(tdBd'o6  
common stock 普通股   M$|r8%z1  
company 公司   ^F5Q(A  
compensation 賠償   a'sa{>  
compound interest 複利   nveHLHvC7  
consignee 承銷人   v }; r  
consignment 寄銷   2&L2G'  
consignor 寄銷人   *k&yD3br-V  
consolidated balance sheet 合併資產負債表   H l'za  
consolidated profit and loss account 合併損益表   ;.%Ii w&WG  
consolidation 合併   dE0 `tX  
construction cost 營建成本   ]QB<N|ps  
construction revenue 營建收入   |nfFI  
contract 合同   Gz>M Y4+G  
control account 統制賬戶   6\8 lx|w  
copyright 版權   x3X^\Ig  
corporation 公司   L^}i7nJ  
cost 成本   nEtG(^N  
cost accounting 成本會計   1M%'Xe7  
cost of labour 勞工成本   @-uV6X8|  
cost of production 生產成本   fgmu*\x<  
cost of manufacture 製造成本   ]p,sve vo  
cost of sales 銷貨成本   l4 @  
cost price 成本價格   /}%$fB  
credit 貸方   H9d!-9I  
credit note 收款通知單   Z/y&; N4   
creditor 債權人   =Gka;,n  
crossed check 橫線支票   _?9|0>]xG  
current account 往來活期賬戶   }N^A (`L  
current asset 流動資產   ba=-
F4?  
current liability 流動負債   v'x)AbbC  
current profit and loss 本期損益   OxGS{zs  
debit 借方   iL^bf*  
debt 債務    AKKp-I5  
debtor 債務人   U"Gg ,  
deed 契據   {km~,]N
  
deferred assets 遞延資產   pS1f y]  
deferred liabilities 遞延負債   .@#GNZe  
delivery 交貨   i)vbmV  
delivery expense 送貨費  
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delivery order 出貨單   5PaOa8=2f  
demand draft 即期匯票   h.A@o#x  
demand note 即期票據   jRk" #:  
demurrage charge 延期費   ; O6Ez-"  
deposit 存款   }8H_^G8  
deposit slip 存款單   Ts+S>$  
depreciation 折舊   ,BUDo9h  
direct cost 直接成本   3M5+!H  
direct labour 直接人工   *]L(,_:"  
director 董事   ;WF3w  
discount 折扣   )oEHE7y  
discount on purchase 進貨折扣   av}Giz  
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