[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。   $Zr \$z2  
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acceptance 承兌   2 OV$M~  
account 賬戶   1`1jSx5}.  
accountant 會計員   h<V,0sZ&:  
accounting 會計   _&(L{cFx6  
accounting system 會計制度   ^OV!Q\j.q  
accounts payable 應付賬款   P*jiz@6  
accounts receivable 應收賬款   JMk2OK{0  
accumulated profits 累積利益   |"PS e~ u  
adjusting entry ?#123;整記錄   ;GE6S{~-  
adjustment ?#123;整   S\]9mHJI  
administration expense 管理費用   );T&pm:C>  
advances 預付   ALn_ifNh  
advertising expense 廣告費   3dz{"hV  
agency 代理   u$CN$ynS  
agent 代理人   pP#D*hiP-g  
agreement 契約   ZeY|JH1  
allotments 分配數   ,na}' A@a`  
allowance 津貼   5t-d+ vB  
amalgamation 合併   7O8 @T-f+2  
amortization 攤銷   q{Gh5zg5O  
amortized cost 應攤成本   5VpqDL~d  
annuities 年金   s$zm)y5  
applied cost 已分配成本   \03<dU A6  
applied expense 已分配費用   pHx$  
applied manufacturing expense 己分配製造費用   M)ao}m>  
apportioned charge 攤派費用   & kVa*O  
appreciation 漲價   AFM+`{Cq  
article of association 公司章程   AOkG.u-k  
assessment 課稅   ~3-"1E>Rgy  
assets 資產   /NjBC[P  
attorney fee 律師費   urE7ZKdI  
audit 審計   $IS!GS&:  
auditor 審計員   (,ik:j  
average 平均數   R>Dr1fc}  
average cost 平均成本   daP_Kz/2K  
bad debt 壞賬   BQ<\[H;  
balance 餘額   S,C c0)j>  
balance sheet 資產負債表   4%zy$,|e  
bank account 銀行賬戶   q"@#FS  
bank balance 銀行結存   $UdBZT-  
bank charge 銀行手續費   PjX V.gz  
bank deposit 銀行存款   .#Nf0  
bank discount 銀行貼現   e`U 6JzC  
bank draft 銀行匯票   <7>1Z 82)  
bank loan 銀行借款   ev0>j4Q  
bank overdraft 銀行透支   IA&V?{OE@I  
bankers acceptance 銀行承兌   <KK.f9^o(  
bankruptcy 破產   2@?X>,  
bearer 持票人   wfe4b  
beneficiary 受益人   r73W.&  
bequest 遺產   ji>LBbnHdE  
bill 票據   cl1ygpf(  
bill of exchange 匯票  
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bill of lading 提單   Cg?Mk6i  
bills discounted 貼現票據   2z"<m2a  
bills payable 應付票據    @;KYvDY  
bills receivable 應收票據   s i)>: e  
board of directors 董事會   6$:Q]zR#'H  
bonds 債券   %WKBd\O  
bonus 紅利   TQKcPVlE  
book value 賬面價值   R2?s NlF  
bookkeeper 簿記員   M9o/ 6  
bookkeeping 簿記   YlUh|sK7m  
branch office general ledger 支店往來賬戶   ?<BI
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broker 經紀人   bcvm]aPu  
brought down 接前   J_7@d]0R  
brought forward 接上頁   U,p'<rmS  
budget 預算   |c8\alw  
by-product 副產品   !;mn]w R>a  
by-product sales 副產品銷售   V_, `?>O  
capital 股本   }y+Qj6dP  
capital income 資本收益   x7<NaMK\  
capital outlay 資本支出   !hM`Oe`S  
capital stock 股本   ab2Cn|F  
capital stock certificate 股票   u=qaz7E  
carried down 移後   aNY-F)XWa  
carried forward 移下頁   ybsw{[X>M  
cash 現金   9xj }<WM  
cash account 現金賬戶   hu} vYA7ZH  
cash in bank 存銀行現金   =n,1*  
cash on delivery 交貨收款   jIr\.i  
cash on hand 庫存現金   ~]RfOpq^w  
cash payment 現金支付   `p9N| V  
cash purchase 現購   E9>z.vV   
cash sale 現沽   u-y?i`  
cashier 出?#123;員   8f[ztT0`g  
cashiers check 本票   ZklpnL*!  
certificate of deposit 存款單折   *P9"1K+  
certificate of indebtedness 借據   0,)2\`99#k  
certified check 保付支票   _b/zBF
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certified public accountant 會計師   ]|PTZ1?j  
charges 費用   (y6q}#<  
charge for remittances 匯水手續費   W|Sab$h  
charter 營業執照   ilVi  
chartered accountant 會計師   &y1iLk h^  
chattles 動產   =No#/_  
check 支票   o6;  
che stub 支票存根   YkMFU'?[  
closed account 己結清賬戶   +>1?ck  
closing 結算   qD\9h`a  
closing entries 結賬紀錄   4U}J?EB?K  
closing stock 期末存貨  
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closing the book 結賬   u&c%L0)E&  
columnar journal 多欄日記賬   -6I*k |%8T  
combination 聯合   D&"l
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commission 佣金   4G' E<ab  
commodity 商品   j!!s>7IZ  
common stock 普通股   ](Wa:U}Xs  
company 公司   #B
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compensation 賠償   bo90;7EK8  
compound interest 複利   G1e_pszD{o  
consignee 承銷人   E9I08AODS  
consignment 寄銷   w{dRf!b69  
consignor 寄銷人   13Z,;YW  
consolidated balance sheet 合併資產負債表   0M&n3s{5I  
consolidated profit and loss account 合併損益表   #oa>Z.?_V  
consolidation 合併   /3rNX}tOMH  
construction cost 營建成本   HBvyX`-  
construction revenue 營建收入   BF2U$-k4  
contract 合同   x=xo9wEg  
control account 統制賬戶   ]i6*$qgma  
copyright 版權   !*~QB4\2b  
corporation 公司   $.
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cost 成本   0AffD:  
cost accounting 成本會計   bri8o"  
cost of labour 勞工成本   kiN,N]-V  
cost of production 生產成本   k'|
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cost of manufacture 製造成本   k)Lhzr[  
cost of sales 銷貨成本   MG.c`t/w  
cost price 成本價格   c CDT27@  
credit 貸方   s#aj5_G  
credit note 收款通知單   U`EOun,  
creditor 債權人   xrBM`Bj0@  
crossed check 橫線支票   0{B<A^Bf  
current account 往來活期賬戶   D6?h 6`J  
current asset 流動資產   @w.DN)GPo  
current liability 流動負債   d7r!<u&/  
current profit and loss 本期損益   z8"1*V  
debit 借方   ^?(#%~NS  
debt 債務   w.J$(o(/  
debtor 債務人   uQn 1kI[y  
deed 契據   !idVF!xG  
deferred assets 遞延資產   ;T0X7MNx  
deferred liabilities 遞延負債   8'zl\:@N  
delivery 交貨   e4Qjx*[G  
delivery expense 送貨費   2bw), W  
delivery order 出貨單   /%,aX[  
demand draft 即期匯票  
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demand note 即期票據   *tRsm
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demurrage charge 延期費   h x5M)8#+  
deposit 存款   j}/).O  
deposit slip 存款單   Qb )c>r  
depreciation 折舊   {.e+?V2>_  
direct cost 直接成本   |XG&[TI- "  
direct labour 直接人工   x`C"Z7t  
director 董事   ;8&/JSN M  
discount 折扣   +HUy,@^Pa  
discount on purchase 進貨折扣   /({oN1X>i  
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