[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。   ZY)&Fam}  
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acceptance 承兌   wEix8Ow*  
account 賬戶   B5qlU4km&  
accountant 會計員   {G-y7y+
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accounting 會計   LV]F?O[K=  
accounting system 會計制度   4='/]z  
accounts payable 應付賬款   ^B'N\[  
accounts receivable 應收賬款   <OGXKv@  
accumulated profits 累積利益   97^)B4  
adjusting entry ?#123;整記錄   \~:_h#bW  
adjustment ?#123;整   6P`!yBAu  
administration expense 管理費用   HA;G{[X  
advances 預付   M
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advertising expense 廣告費   <)$JA  
agency 代理   Nj}-"R\u  
agent 代理人   IoxdWQ4]A  
agreement 契約   b59
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allotments 分配數   !@f!4n.e|I  
allowance 津貼   ga
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amalgamation 合併   Dp;6CGYl?  
amortization 攤銷   bP1]:^ x@W  
amortized cost 應攤成本   m$^v/pLkM  
annuities 年金   >^adxXw.o  
applied cost 已分配成本   0?,%B?A8O  
applied expense 已分配費用   Ft 2u&Rtx  
applied manufacturing expense 己分配製造費用   Y'x+!&H  
apportioned charge 攤派費用   6V @ [<d  
appreciation 漲價   ]= 9^wS  
article of association 公司章程   hWiBLip,z  
assessment 課稅   dQPW9~g8Hg  
assets 資產   dJ=z'?|%g  
attorney fee 律師費   DZU} p  
audit 審計   `j(-y`fo  
auditor 審計員   F'JceU  
average 平均數   I:o. %5)  
average cost 平均成本   >?^_JEC6  
bad debt 壞賬   )C#b83  
balance 餘額   , n
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balance sheet 資產負債表   W
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bank account 銀行賬戶    pytF K)U  
bank balance 銀行結存   ??? ;H  
bank charge 銀行手續費   W< :7z  
bank deposit 銀行存款  
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bank discount 銀行貼現   G>j4b}e
 
bank draft 銀行匯票   @x/D8HK2  
bank loan 銀行借款   \t%rIr  
bank overdraft 銀行透支   kPFqsq  
bankers acceptance 銀行承兌   1zJ )x?  
bankruptcy 破產   >vc$3%L[$  
bearer 持票人   f]]UNS$AYQ  
beneficiary 受益人   LVxR*O  
bequest 遺產   ^ub@Jwe  
bill 票據   bv4G!21]*;  
bill of exchange 匯票   |Fp+9U  
bill of lading 提單   &265 B_'D  
bills discounted 貼現票據   "/$2oYNy+  
bills payable 應付票據   (@;=[ 5+  
bills receivable 應收票據   _Rm1-,3  
board of directors 董事會   ibQN pIz  
bonds 債券   QX|y};7\e  
bonus 紅利   n8'#'^|  
book value 賬面價值   K}9c$C4  
bookkeeper 簿記員   NaYr$`  
bookkeeping 簿記   @0U={qX  
branch office general ledger 支店往來賬戶   hScC<=W  
broker 經紀人   Ig"QwvR  
brought down 接前   4~mmP.c  
brought forward 接上頁   B0"55g*c  
budget 預算   xjg(}w  
by-product 副產品   !t!\b9=  
by-product sales 副產品銷售   |Y]4PT#EE  
capital 股本   ?Y\hC0a60  
capital income 資本收益   7':qx}c#!1  
capital outlay 資本支出   jP"l5  
capital stock 股本   IO}5
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capital stock certificate 股票   T6fm`uL&L  
carried down 移後   KkD&|&!Q7u  
carried forward 移下頁   T~-OC0  
cash 現金   NX9K
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cash account 現金賬戶   F*j0o +B
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cash in bank 存銀行現金   yZw5?{g@  
cash on delivery 交貨收款   Z@QJ5F1y  
cash on hand 庫存現金   dE]yb|Ld  
cash payment 現金支付    mPS27z(  
cash purchase 現購   %e%VHHO|  
cash sale 現沽   XX[CTh?O%  
cashier 出?#123;員   XCUU(H  
cashiers check 本票   #/LU@+  
certificate of deposit 存款單折   #jd&f, Tt  
certificate of indebtedness 借據   Y;[+^J*a  
certified check 保付支票   n|AV7c  
certified public accountant 會計師   #f-pkeaeq  
charges 費用   (hFyp}jkk  
charge for remittances 匯水手續費   |h* rkLY  
charter 營業執照    "DsL$D2e  
chartered accountant 會計師   mo  
chattles 動產   XAw0Nn   
check 支票   O6Mxp-  
che stub 支票存根    y)GH=@b  
closed account 己結清賬戶   Dwuao`~Xm  
closing 結算   caXSt2|'  
closing entries 結賬紀錄   r0(*]K:.  
closing stock 期末存貨   W ~qVZ(G*U  
closing the book 結賬   1X
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columnar journal 多欄日記賬   4"~l^yK  
combination 聯合   VL2+"<  
commission 佣金   EEdU\9DH(  
commodity 商品   "`Mowp*  
common stock 普通股   UNJAfr P  
company 公司   ZYo?b"6A  
compensation 賠償   pUD(5v*0R  
compound interest 複利   (,OF<<OH  
consignee 承銷人   z6x`O-\  
consignment 寄銷   V iYfK7Z  
consignor 寄銷人   Td,s"p>Vq  
consolidated balance sheet 合併資產負債表   L.
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consolidated profit and loss account 合併損益表   Q]hl+C$d"/  
consolidation 合併   @M&qH[tK-A  
construction cost 營建成本   P]%)c6Uh  
construction revenue 營建收入   UWo*%&J  
contract 合同   Qs\*r@6?  
control account 統制賬戶   r2G38/K  
copyright 版權   fOJTy0jX8  
corporation 公司   ,jq:%Y[KZ  
cost 成本   5N(OW:M  
cost accounting 成本會計   ,Vfjt=6]}  
cost of labour 勞工成本   8T?D#,/   
cost of production 生產成本   *~0U4kw+  
cost of manufacture 製造成本   FW)VyVFmk  
cost of sales 銷貨成本   J^y?nE(j  
cost price 成本價格   0S2/,[-u+  
credit 貸方   OWT|F0.1$k  
credit note 收款通知單   Jp"yb`w  
creditor 債權人   M2pFXU?]  
crossed check 橫線支票   oe<DP7e  
current account 往來活期賬戶   &>P<Zw -  
current asset 流動資產   ;b_l/T(  
current liability 流動負債   kwUy^"O  
current profit and loss 本期損益   _"[Ls?tRX  
debit 借方   H*HL:o-[  
debt 債務   "/nbcQ*s*E  
debtor 債務人   #7['M;_  
deed 契據   / }Pj^^6A<  
deferred assets 遞延資產   c<,R,DR  
deferred liabilities 遞延負債   %ty`Oa2  
delivery 交貨   |8?e4yVd  
delivery expense 送貨費   .t 7ME{  
delivery order 出貨單   +E-CsNAZ*"  
demand draft 即期匯票   3 #"!Hg  
demand note 即期票據   q~`dxq`}  
demurrage charge 延期費   Zm*qV!  
deposit 存款   V{UY_ e8W  
deposit slip 存款單   'P)c'uqd#  
depreciation 折舊   6bN8} \5  
direct cost 直接成本   `j8pgnY>5~  
direct labour 直接人工   Ey=ymf.}  
director 董事   "x3x$JQZy  
discount 折扣   2Q5-.2]  
discount on purchase 進貨折扣   fcO|0cQ  
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