[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。   /VP #J<6L  
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acceptance 承兌   ;49sou  
account 賬戶   "pcr-
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accountant 會計員   fZS'e{V  
accounting 會計   .wTb/x  
accounting system 會計制度   1}SON4U  
accounts payable 應付賬款   }6 u)wF5  
accounts receivable 應收賬款   k2_y84;D  
accumulated profits 累積利益   3q@H8%jcw  
adjusting entry ?#123;整記錄   69Z`mR  
adjustment ?#123;整   j9w{=( MV  
administration expense 管理費用   t$p%UyVE  
advances 預付   8Fbt >-N<\  
advertising expense 廣告費   \d:Uq5d)0  
agency 代理   wlh %{l  
agent 代理人   jq_4x[  
agreement 契約   [#SO}'1n  
allotments 分配數   0S }\ML  
allowance 津貼   SO MAs'=  
amalgamation 合併   m;IKV,  
amortization 攤銷   <VQ@I  
amortized cost 應攤成本   !}c\u  
annuities 年金   @at*E%T[  
applied cost 已分配成本   /,j'Vr\"  
applied expense 已分配費用   nE0I[T(  
applied manufacturing expense 己分配製造費用   paYS<8In  
apportioned charge 攤派費用   KG96;l@'(  
appreciation 漲價   ti]8_vP}*  
article of association 公司章程   $]W*;MTI}  
assessment 課稅   "jq6FT)O  
assets 資產   >* F#ZZv}p  
attorney fee 律師費   Qw_> l}k/  
audit 審計   MCIuP`sC|  
auditor 審計員   Y{@foIZ  
average 平均數   a W;)-0+  
average cost 平均成本   h+cOOm-)  
bad debt 壞賬   .)1u0 (?
 
balance 餘額   t:,lz8Y~  
balance sheet 資產負債表   7s{['t  
bank account 銀行賬戶   Wcl =YB %  
bank balance 銀行結存   Dr(; A>?qG  
bank charge 銀行手續費   [iyhrc:@  
bank deposit 銀行存款   =%u=ma;  
bank discount 銀行貼現   B{S^t\T$  
bank draft 銀行匯票   xa !/.  
bank loan 銀行借款   =+<DNW@%  
bank overdraft 銀行透支   }XRfHQk  
bankers acceptance 銀行承兌   :;LaV  
bankruptcy 破產   .#K\u![@N  
bearer 持票人   N ;n55N  
beneficiary 受益人   .Rb1 %1bdc  
bequest 遺產   D.a\O9q"&{  
bill 票據   us<dw@P7{  
bill of exchange 匯票   46|LIc }  
bill of lading 提單   goD#2
lg  
bills discounted 貼現票據   b"w2 2%  
bills payable 應付票據   :g-vy9vb  
bills receivable 應收票據   AvuGAlP  
board of directors 董事會   f,3K;S-he:  
bonds 債券   |y
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bonus 紅利   P`_Q-vu  
book value 賬面價值   YW8Odm  
bookkeeper 簿記員   m (kKUv  
bookkeeping 簿記   9):^[Wkx  
branch office general ledger 支店往來賬戶   +4D#Ht7  
broker 經紀人   q^QLNKOH"  
brought down 接前   %T;VS-f  
brought forward 接上頁   mhs%8OTN  
budget 預算   jq|fIP  
by-product 副產品   uw`J5TND  
by-product sales 副產品銷售    %Rm
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capital 股本   \@^` G  
capital income 資本收益   :/fT8KCwo  
capital outlay 資本支出   cz$*6P<9J  
capital stock 股本   `{}DLaD9  
capital stock certificate 股票   FuFICF7+C  
carried down 移後   PBwKRD[I  
carried forward 移下頁   y99|V39'  
cash 現金   nv:VX{%  
cash account 現金賬戶   Of<Vr.m{R  
cash in bank 存銀行現金   sX`by\s,  
cash on delivery 交貨收款   j<
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cash on hand 庫存現金   
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cash payment 現金支付   7|)K!  
cash purchase 現購   E1qf N>0Z  
cash sale 現沽   S;nlC  
cashier 出?#123;員   H1 vToIP%  
cashiers check 本票   >kDkvg1"  
certificate of deposit 存款單折   .bRDz:?j  
certificate of indebtedness 借據   I5rAL\y-G  
certified check 保付支票   dQNW1-s  
certified public accountant 會計師    LD}<|  
charges 費用   gy5R"_MU  
charge for remittances 匯水手續費   njb{
  
charter 營業執照   {iTA=\q2O  
chartered accountant 會計師   |W|RX3D  
chattles 動產   [*Vo`WgbD  
check 支票   u#$sO;8s  
che stub 支票存根   !XF:.|  
closed account 己結清賬戶   ?T'a{~]R  
closing 結算   R^JtWjJR  
closing entries 結賬紀錄   GVM)-Dp]  
closing stock 期末存貨   z3yAb"1Hg  
closing the book 結賬   !L@a ;L  
columnar journal 多欄日記賬   4ZT0~37(  
combination 聯合   oUN;u*  
commission 佣金   2>kk6=<5'  
commodity 商品   0?'v|5}  
common stock 普通股   &2pa9i  
company 公司   WiF6*]oI  
compensation 賠償   mGc i>)2  
compound interest 複利   9XN/ wp  
consignee 承銷人   \U HI%1^  
consignment 寄銷   m Wh   
consignor 寄銷人   vu_ u\2d  
consolidated balance sheet 合併資產負債表   ]_:j+6i  
consolidated profit and loss account 合併損益表   Q::_i"?c  
consolidation 合併   b./MV z  
construction cost 營建成本   'w`9lIax  
construction revenue 營建收入   B>e},!  
contract 合同   JcW<<7R  
control account 統制賬戶   .^[{~#Pc*  
copyright 版權   dpB\=  
corporation 公司   u 9kh@0  
cost 成本   o[ 4e_ @E  
cost accounting 成本會計   %d#j%=  
cost of labour 勞工成本   z_t%n<OvK  
cost of production 生產成本   `it  
cost of manufacture 製造成本   -D^v:aC  
cost of sales 銷貨成本   |SwW*C  
cost price 成本價格   - ] U2G:  
credit 貸方   zd{\ XW  
credit note 收款通知單   aHSl_[  
creditor 債權人   N=TDywRI  
crossed check 橫線支票   |j!U/n.%w  
current account 往來活期賬戶   t ;bU#THM  
current asset 流動資產   &h;J_Ps  
current liability 流動負債   hixG/%aO  
current profit and loss 本期損益   ge$p/  
debit 借方   k6^!G"  
debt 債務   )L$)qfQ~x  
debtor 債務人   =.t3|5U8  
deed 契據   pLsWy&G  
deferred assets 遞延資產   [Qn$i/`J  
deferred liabilities 遞延負債   Ydh+iLjhx  
delivery 交貨   h0zv@, u  
delivery expense 送貨費   ]Jx_bs
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delivery order 出貨單   M IR))j;  
demand draft 即期匯票   kZ<"hsh,Y'  
demand note 即期票據   1p COLC%1  
demurrage charge 延期費   '2xfU  
deposit 存款   fwz-)?   
deposit slip 存款單   bt0Q6v5  
depreciation 折舊   Pfl8x  
direct cost 直接成本   I+']av8e  
direct labour 直接人工   <g{d>j  
director 董事   +YCKd3/   
discount 折扣   0z`-fQfK  
discount on purchase 進貨折扣   )|E 617g  
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