[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。   NS4W!o;"  
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acceptance 承兌   e~G IUwJ  
account 賬戶   ZYl*-i&~?  
accountant 會計員   <XpG 5vV  
accounting 會計   m]++ !  
accounting system 會計制度   3k+46Wp  
accounts payable 應付賬款   R*"zLJ
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accounts receivable 應收賬款   Jl)Q#  
accumulated profits 累積利益   yV@~B;eW0  
adjusting entry ?#123;整記錄   (Sj?BZjC  
adjustment ?#123;整   ;;17 #T2  
administration expense 管理費用   r-}C !aF]  
advances 預付   Yv;iduc('  
advertising expense 廣告費   jW|M)[KJN  
agency 代理   0Q/BTT%X  
agent 代理人   G{s q|1  
agreement 契約   p-8x>dmP(  
allotments 分配數   y#{> tC  
allowance 津貼   CwzDkr&QC_  
amalgamation 合併   :jWQev"/  
amortization 攤銷   mVyF M -`  
amortized cost 應攤成本   L6pw '1'  
annuities 年金   DTV"~>@  
applied cost 已分配成本   {Pi]i?  
applied expense 已分配費用   %xwdH4_  
applied manufacturing expense 己分配製造費用   d>Np; "  
apportioned charge 攤派費用   A3e83g~L  
appreciation 漲價   >x1?t  
article of association 公司章程   [1`&\C_E  
assessment 課稅   X04JQLhy"  
assets 資產   [%6"UH r  
attorney fee 律師費   S xRa
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audit 審計   ?F%,d{^  
auditor 審計員   NHzhGg]  
average 平均數   (^H pe5h&  
average cost 平均成本   *p%=u>?&  
bad debt 壞賬   =q TmFszT  
balance 餘額   |NWo.j>4-  
balance sheet 資產負債表    Hn,;G`{  
bank account 銀行賬戶   $~.'Tnk)  
bank balance 銀行結存   !.5,RIf  
bank charge 銀行手續費   h-:te9p6>4  
bank deposit 銀行存款   uyWt{>$  
bank discount 銀行貼現   u"1Zv!  
bank draft 銀行匯票   ^b`aO$  
bank loan 銀行借款   U> 1voc  
bank overdraft 銀行透支   sq'bo8r  
bankers acceptance 銀行承兌   ??`zW  
bankruptcy 破產   ?,x3*'-(  
bearer 持票人   0=KyupwXC  
beneficiary 受益人   kC-OZVoO  
bequest 遺產   z0-`D.D@\  
bill 票據   CrI:TB>/"  
bill of exchange 匯票   /aD3E"Op  
bill of lading 提單   rXu^]CK *G  
bills discounted 貼現票據   'e06QMp@  
bills payable 應付票據   TW}nO|qw  
bills receivable 應收票據   V17SJSC-  
board of directors 董事會   q'[q]  
bonds 債券   x.~AvJ  
bonus 紅利   S U$U  
book value 賬面價值   if
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bookkeeper 簿記員   rOd~sa-H  
bookkeeping 簿記   <C,lHt  
branch office general ledger 支店往來賬戶   jpek=4E
 
broker 經紀人   V0!$k.Wk  
brought down 接前   i_6 Y
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brought forward 接上頁   6#/v:;bF  
budget 預算   a$ FO5%o  
by-product 副產品   FpM0%   
by-product sales 副產品銷售   ;4ETqi9  
capital 股本   gG6j>%y  
capital income 資本收益   &!5S'J%  
capital outlay 資本支出   w4e (p3  
capital stock 股本   Dm0Ts~  
capital stock certificate 股票   KN-)m ta&  
carried down 移後   V1Opp8  
carried forward 移下頁   ]3iQpL  
cash 現金   :N ~A7@  
cash account 現金賬戶   ?m>! P@ M  
cash in bank 存銀行現金   (W4H
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cash on delivery 交貨收款   ' (1`iQ;  
cash on hand 庫存現金   I8:A]  
cash payment 現金支付   nL@(|nJ[  
cash purchase 現購   n6]8W^g  
cash sale 現沽   !O}^Y  
cashier 出?#123;員   8\/$cP"<^  
cashiers check 本票   soXIPf  
certificate of deposit 存款單折   aBonq]W  
certificate of indebtedness 借據   #XP Y\n^k  
certified check 保付支票   HXp$\%A)  
certified public accountant 會計師   &nyJ :?  
charges 費用   J
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charge for remittances 匯水手續費   [uD G;We=  
charter 營業執照   84}Pu%  
chartered accountant 會計師   14 Toi  
chattles 動產   2jiH&'@  
check 支票   L6=` x
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che stub 支票存根   KrDG  
closed account 己結清賬戶   Tz?0E"yx  
closing 結算   2j <Y> Y  
closing entries 結賬紀錄   $"[5 ]{'J  
closing stock 期末存貨   Ods/1 KW  
closing the book 結賬   oW \k%Vj  
columnar journal 多欄日記賬   @nO j6b  
combination 聯合   "|KhqV=?v  
commission 佣金   s7> a  
commodity 商品   ?6T\uzL +%  
common stock 普通股   :[C"}mR1  
company 公司   .L#U ^H|  
compensation 賠償   X&14;lu%p  
compound interest 複利   Cl>{vSN  
consignee 承銷人   }s++^uX6  
consignment 寄銷   e"O c  
consignor 寄銷人   }@H(z  
consolidated balance sheet 合併資產負債表   #M~6A^)  
consolidated profit and loss account 合併損益表   @zGz8IF  
consolidation 合併   2Mo oqJp  
construction cost 營建成本   sm?V%NX&  
construction revenue 營建收入   'YTSakNJ}  
contract 合同   QRKr2:o{  
control account 統制賬戶   vnS;T+NZSC  
copyright 版權   qb1JE[2F  
corporation 公司   ^Ez`WP  
cost 成本   O=;}VZ<9  
cost accounting 成本會計   ;5PBZ<w  
cost of labour 勞工成本   O ! iN  
cost of production 生產成本   .:/[%
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cost of manufacture 製造成本   [wv;CUmgc  
cost of sales 銷貨成本   p38RgEf  
cost price 成本價格   6[~_;0  
credit 貸方   Sxzt|{  
credit note 收款通知單   &~{0@ /
 
creditor 債權人   }u?DK,R  
crossed check 橫線支票   {&,MkWgG  
current account 往來活期賬戶   '}BYMEd/m%  
current asset 流動資產   DICS6VG}  
current liability 流動負債   $WICyI{$  
current profit and loss 本期損益   ;*[oi  
debit 借方   c>.=;'2  
debt 債務   w6&p4Jw/H?  
debtor 債務人   bTepTWv  
deed 契據   m4~>n(  
deferred assets 遞延資產   *pj
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deferred liabilities 遞延負債   X(M|T]`b:  
delivery 交貨   g ?OC-zw  
delivery expense 送貨費   &Fy})/F3v  
delivery order 出貨單   R8N*. [  
demand draft 即期匯票   '<-F
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demand note 即期票據   (t_%8Eu  
demurrage charge 延期費   -?vII~a9y  
deposit 存款   bSgdVP-  
deposit slip 存款單   He)
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depreciation 折舊   Gk-49|qIV  
direct cost 直接成本   N4rDe]JnPR  
direct labour 直接人工   D7|qFx;]g  
director 董事   ffI z>Of:  
discount 折扣   n=qu?xu  
discount on purchase 進貨折扣   `PS^o#  
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