[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。   A4l"^dZc  
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acceptance 承兌   4d@0v n{  
account 賬戶   )?&mCI*  
accountant 會計員   w7~]c,$y.  
accounting 會計   Z\C"/j<y  
accounting system 會計制度   0P$19TN  
accounts payable 應付賬款   z|AknEE,  
accounts receivable 應收賬款   +e>G V61  
accumulated profits 累積利益   =3h Jti9[  
adjusting entry ?#123;整記錄   ?~.9:93  
adjustment ?#123;整   jS3@Z?x?*  
administration expense 管理費用   BYB9M  
advances 預付   R-n%3oh  
advertising expense 廣告費   ~hk!N!
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agency 代理   `4@`G:6BL  
agent 代理人   %O%;\t  
agreement 契約   |af<2(d  
allotments 分配數   ZHA&gdK@  
allowance 津貼   !#]kzS0  
amalgamation 合併   V^qBbk%l>D  
amortization 攤銷   vQXF$/S  
amortized cost 應攤成本   "e\73?P  
annuities 年金   0j;|IU\  
applied cost 已分配成本   056yhB  
applied expense 已分配費用   "AJ>pU3  
applied manufacturing expense 己分配製造費用   >oy%qLHe~t  
apportioned charge 攤派費用   i-0AcN./p  
appreciation 漲價   "OUY^ cM  
article of association 公司章程   {3vm]  
assessment 課稅   -$s1k~o  
assets 資產   jj `0w@  
attorney fee 律師費   ,t1s#*j\!q  
audit 審計   z}5'TV=^  
auditor 審計員   jkuNafp}  
average 平均數   ND9;%
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average cost 平均成本   `,GFiTPd  
bad debt 壞賬   *X|%H-Q:H`  
balance 餘額   +f]I7e:qp  
balance sheet 資產負債表   >)+U^V  
bank account 銀行賬戶   <0`"vPU  
bank balance 銀行結存   $\4Or  
bank charge 銀行手續費   H-5f!>)  
bank deposit 銀行存款   u_WW uo  
bank discount 銀行貼現   3joMtRB>;  
bank draft 銀行匯票   bg4VHT7?>)  
bank loan 銀行借款   &@7|_60  
bank overdraft 銀行透支   jq/{

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bankers acceptance 銀行承兌   $[=`*m  
bankruptcy 破產   [MC}zd'/  
bearer 持票人   S!}pL8OE
 
beneficiary 受益人   Dh
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bequest 遺產   =g@hh)3wP  
bill 票據   i3Nt?FSN  
bill of exchange 匯票   dnPr2oI?I  
bill of lading 提單   4P24ySy9F  
bills discounted 貼現票據   C$c.(5/O  
bills payable 應付票據   DUm/0q&  
bills receivable 應收票據   v g tJ+GjN  
board of directors 董事會   8{Svax(  
bonds 債券   t^
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bonus 紅利   S 1Ji\  
book value 賬面價值   0j/i):@  
bookkeeper 簿記員   QPF[D7\  
bookkeeping 簿記   T5U(B3j_  
branch office general ledger 支店往來賬戶   pk=z<
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broker 經紀人   7xT<|3 I  
brought down 接前  
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brought forward 接上頁   0Zl1(;hx@  
budget 預算   |om3* ]7  
by-product 副產品   pm;g)p?  
by-product sales 副產品銷售   gwF@'Uu  
capital 股本   !C0= h  
capital income 資本收益   m7mC 7x  
capital outlay 資本支出   `[1]wV5(5@  
capital stock 股本   wY}+d0Ch  
capital stock certificate 股票   xhMdn3~U  
carried down 移後   sAc)X!}  
carried forward 移下頁   Vk~}^;`Y  
cash 現金   qm}7w3I^  
cash account 現金賬戶   ma*9O |v^  
cash in bank 存銀行現金   7~`6~qg.  
cash on delivery 交貨收款   I`KN8ll  
cash on hand 庫存現金   !*#=7^#  
cash payment 現金支付   L,X6L @Q  
cash purchase 現購   vqxTf)ys  
cash sale 現沽   S"Zs'7dy`  
cashier 出?#123;員   'XQv> J  
cashiers check 本票   khu,P[3>  
certificate of deposit 存款單折   Ox43(S0~  
certificate of indebtedness 借據   ,|c_l)  
certified check 保付支票   en~(XE1  
certified public accountant 會計師   d ly 0874  
charges 費用   s^v,i CH{  
charge for remittances 匯水手續費   If#7SF)n'  
charter 營業執照   I~
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chartered accountant 會計師   nocH~bAf2  
chattles 動產   W]*wxzf!5z  
check 支票   "
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che stub 支票存根   |$0/:*  
closed account 己結清賬戶   ,[hJi3xM  
closing 結算   SO&;]YO  
closing entries 結賬紀錄   WK^qYfq|  
closing stock 期末存貨   ?m.4f&X  
closing the book 結賬   h^)2:0#{I  
columnar journal 多欄日記賬   o_5@R
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combination 聯合   XDGZqkt  
commission 佣金   k4P.}SJ?  
commodity 商品   5*r6#[S\  
common stock 普通股   -wt2ydzos  
company 公司   1XKk~G"D  
compensation 賠償   ^b#
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compound interest 複利   9+']`=a:  
consignee 承銷人   90!Ib~7zH  
consignment 寄銷   k|D!0^HE[  
consignor 寄銷人   G!IQ<FuY  
consolidated balance sheet 合併資產負債表   #Grm-W9E  
consolidated profit and loss account 合併損益表   !|/fVWH  
consolidation 合併   V_kE"W)  
construction cost 營建成本   -iHhpD9"X  
construction revenue 營建收入   bW]+Og  
contract 合同   dw|0K+-PH  
control account 統制賬戶   BTyVfq sx  
copyright 版權   YB|9k)Z2[  
corporation 公司   5dk,!Cjg  
cost 成本   6>I.*Qt \l  
cost accounting 成本會計   ){:aGGtko  
cost of labour 勞工成本   s$_#T  
cost of production 生產成本   /WfxI>v  
cost of manufacture 製造成本   o X~CTunP  
cost of sales 銷貨成本   q g/5m;U  
cost price 成本價格   LayU)TIt  
credit 貸方   ?+\,a+46P_  
credit note 收款通知單   %U7B
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creditor 債權人   @gc"-V*-/  
crossed check 橫線支票   8E+l;2   
current account 往來活期賬戶   as4NvZ@+r  
current asset 流動資產   `^kST><  
current liability 流動負債   ULjzhy+(8  
current profit and loss 本期損益   ?s]`G'=>V`  
debit 借方   D,/9rH  
debt 債務   -wfV  
debtor 債務人   bB-v ar  
deed 契據   @
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deferred assets 遞延資產   }[`?#`sW  
deferred liabilities 遞延負債   #Au&2_O  
delivery 交貨   6pR#z@,  
delivery expense 送貨費   ~~,<+X:  
delivery order 出貨單   )[*O^bPowI  
demand draft 即期匯票   r `dU (T!  
demand note 即期票據   ltR^IiA}  
demurrage charge 延期費   ]o$/xP  
deposit 存款   VHCzlg  
deposit slip 存款單   !%r`'|9y  
depreciation 折舊   df& |Lc1J  
direct cost 直接成本   z%tu6_4j  
direct labour 直接人工   . $YF|v[=  
director 董事   F.D 1;,x  
discount 折扣   C6~dN&q  
discount on purchase 進貨折扣   59J9V3na  
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