[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。   dhl[=Y` Q  
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acceptance 承兌   Qw5nfg3T  
account 賬戶   :$5A3i  
accountant 會計員   )s2] -n}W  
accounting 會計   ^E ! v D  
accounting system 會計制度   ]Z JoC!u  
accounts payable 應付賬款   j=_rUc'Me  
accounts receivable 應收賬款   LSo!_tY  
accumulated profits 累積利益   |.IH4 K  
adjusting entry ?#123;整記錄   X|M!Nt0'  
adjustment ?#123;整   CUA @CZ6{  
administration expense 管理費用   +Q*`kg'  
advances 預付   PJnC  
advertising expense 廣告費   ?0tg}0|   
agency 代理   ) "#'  
agent 代理人   g8),$:Uw  
agreement 契約   $6Q
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allotments 分配數   8#I>`z^F  
allowance 津貼   A]1Nm3@  
amalgamation 合併   \>L,X_DL  
amortization 攤銷   l{3B}_,  
amortized cost 應攤成本   j)1yv.  
annuities 年金   ]-PzN'5\'  
applied cost 已分配成本   MfTLa)Rz  
applied expense 已分配費用   >%JPgr/ 8  
applied manufacturing expense 己分配製造費用   y!e]bvN  
apportioned charge 攤派費用   |Td+,>,  
appreciation 漲價   LzygupxY!  
article of association 公司章程    w-jElV  
assessment 課稅   bIKg>U'5d  
assets 資產   ."K>h3(&V  
attorney fee 律師費   X @nBj;   
audit 審計   .{Y;6]9[  
auditor 審計員   JFq wC=-  
average 平均數   Zw]`z*,yRA  
average cost 平均成本   ~Eut_d  
bad debt 壞賬   fS]&?$q  
balance 餘額   &}ZmT>q`$  
balance sheet 資產負債表   X/]@EF  
bank account 銀行賬戶   QWmE:F[M~  
bank balance 銀行結存   We+rFk1ddt  
bank charge 銀行手續費   BT{;^Hp  
bank deposit 銀行存款   N&8TG  
bank discount 銀行貼現   h
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bank draft 銀行匯票   iP/v"g"g  
bank loan 銀行借款   4.6$m  
bank overdraft 銀行透支   1I Yip\:lS  
bankers acceptance 銀行承兌   (Guzj*12  
bankruptcy 破產   ;%|im?  
bearer 持票人   wAMg"ImJ  
beneficiary 受益人   fBO/0uW  
bequest 遺產   z,HhSW?&^  
bill 票據   Nk~}aj  
bill of exchange 匯票   c?::l+  
bill of lading 提單   gW,
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bills discounted 貼現票據   6|97;@94  
bills payable 應付票據   AXfU $~  
bills receivable 應收票據   sW^M  ]  
board of directors 董事會   ;!yK~OBxt  
bonds 債券   B6XO&I1c  
bonus 紅利   ROO*/OOd  
book value 賬面價值   npP C;KD  
bookkeeper 簿記員   ];r! M0  
bookkeeping 簿記   0SpB2>_  
branch office general ledger 支店往來賬戶   EZtU6kW"  
broker 經紀人   DF%d/a{]  
brought down 接前   9rB3h`AVF  
brought forward 接上頁   s" (RdJ-,  
budget 預算   D?|D)"?qb  
by-product 副產品   GR,2^]<{  
by-product sales 副產品銷售   -15e  
capital 股本   /i+z#q5'  
capital income 資本收益   4^_6~YP7  
capital outlay 資本支出   l![M
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capital stock 股本   x"r0<RK  
capital stock certificate 股票   *MJm:  
carried down 移後   $+eeE  
carried forward 移下頁   1-RY5R}VR  
cash 現金   G

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cash account 現金賬戶   tZxx#v`  
cash in bank 存銀行現金   D{9a'0J  
cash on delivery 交貨收款   {9IRW\kn  
cash on hand 庫存現金   &lc@]y8  
cash payment 現金支付   !E
70e$Th  
cash purchase 現購   I2}W/}  
cash sale 現沽   N,t9X7G&  
cashier 出?#123;員   :4AQhn^;"  
cashiers check 本票   o<g?*"TRh  
certificate of deposit 存款單折   _K5<)( )  
certificate of indebtedness 借據   9#E *o~1  
certified check 保付支票   gl
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certified public accountant 會計師   [i.@q}c~E  
charges 費用   FT).$h~+4  
charge for remittances 匯水手續費   t@KTiJI ]  
charter 營業執照   HG]ARgOB  
chartered accountant 會計師   .EYL  
chattles 動產   *i#2>=)  
check 支票   (6,:X  
che stub 支票存根   ~Nh6po{  
closed account 己結清賬戶   BD6!,  
closing 結算   cIug~ x>  
closing entries 結賬紀錄   DJ ru|2  
closing stock 期末存貨   'CBwE&AL  
closing the book 結賬   =fS
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columnar journal 多欄日記賬   #1YMpL  
combination 聯合   b1xE;0uR  
commission 佣金   1eXMMZ/?  
commodity 商品   Z;+,hR((  
common stock 普通股   'r' =%u$1C  
company 公司   *0U#Z]t  
compensation 賠償   N2h5@*1Y  
compound interest 複利   G<Z}G8FW^  
consignee 承銷人   Nr4Fp`b8  
consignment 寄銷   _/[qBe  
consignor 寄銷人   as07~Xvp-  
consolidated balance sheet 合併資產負債表   L03I:IJ  
consolidated profit and loss account 合併損益表   k|fM9E  
consolidation 合併   ^![
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construction cost 營建成本    %Z;RY5  
construction revenue 營建收入   1N/4W6  
contract 合同   0jp].''RK\  
control account 統制賬戶   /P
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copyright 版權   #rHMf%0  
corporation 公司   1$Up7=Dr=  
cost 成本   a-5UG#o  
cost accounting 成本會計   +=WBH'  
cost of labour 勞工成本   UG v
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cost of production 生產成本   ,7nu;fOT[  
cost of manufacture 製造成本   >iyNZ]."\  
cost of sales 銷貨成本   \Y xG  
cost price 成本價格   e]<Syrk  
credit 貸方   @Y ~gd K  
credit note 收款通知單   /cS8@)e4  
creditor 債權人   p{?duq=  
crossed check 橫線支票   V``|<`!gd  
current account 往來活期賬戶   b~;:[ #  
current asset 流動資產   M]8>5Zx.  
current liability 流動負債   /.:1
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current profit and loss 本期損益   74_?@Z(  
debit 借方   h]zok}$  
debt 債務   kn#?+Q  
debtor 債務人   3P_.SF  
deed 契據   s:<y\1Ay  
deferred assets 遞延資產   TF%n1H-sF  
deferred liabilities 遞延負債   VnuG^)S  
delivery 交貨   Q-)(s   
delivery expense 送貨費   $GoS?\G  
delivery order 出貨單   AyJl
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demand draft 即期匯票   oy[s])Tg  
demand note 即期票據   Dw=L]i :0v  
demurrage charge 延期費   m
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deposit 存款   CI+)0=`<1B  
deposit slip 存款單   e"@r[pq-{u  
depreciation 折舊   qJ" (:~  
direct cost 直接成本   zDg*ds\  
direct labour 直接人工   E2Sj IR}  
director 董事  
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discount 折扣   <B%wq>4S  
discount on purchase 進貨折扣   Ioe.[&o6B  
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