[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。   A Y9 9!p  
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acceptance 承兌   Qvqqvk_tv  
account 賬戶   2 y8~#*O  
accountant 會計員   }iww:H-1  
accounting 會計   bB6[Xj{  
accounting system 會計制度   2qU&l|>  
accounts payable 應付賬款   ;Yts\4BSM  
accounts receivable 應收賬款   X0$@Ik  
accumulated profits 累積利益   wL{qD  
adjusting entry ?#123;整記錄   Uems\I0  
adjustment ?#123;整   ;L"!I3dM)  
administration expense 管理費用   8]"(!i_;)  
advances 預付   |a(fejO3  
advertising expense 廣告費   @,OT/egF4:  
agency 代理   PLR0#).n  
agent 代理人   {1Eu7l-4  
agreement 契約   (q;bg1\UK  
allotments 分配數   -Zc![cAlO  
allowance 津貼   r o\1]`6  
amalgamation 合併   q mQfLz7&x  
amortization 攤銷   )&W**!(C  
amortized cost 應攤成本   C/@LZ OEL  
annuities 年金   cxyM\@QB3  
applied cost 已分配成本   *yaw$oB  
applied expense 已分配費用   raUs%Y3  
applied manufacturing expense 己分配製造費用   i
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apportioned charge 攤派費用  
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appreciation 漲價   gS9>N/b|  
article of association 公司章程   c:hK$C)T  
assessment 課稅   5<+K?uhm  
assets 資產   &t}?2>:  
attorney fee 律師費   _elX<o4  
audit 審計   Le#spvV3J|  
auditor 審計員   7{M>!} rY  
average 平均數   veh 5}2  
average cost 平均成本   m VxO$A,  
bad debt 壞賬   +
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balance 餘額   = !2 NU  
balance sheet 資產負債表   \vbk#G hH  
bank account 銀行賬戶   ~(X(&  
bank balance 銀行結存   mOBACTY^  
bank charge 銀行手續費   TkRP3_b  
bank deposit 銀行存款   nb,2,H  
bank discount 銀行貼現   `'4)q}bB  
bank draft 銀行匯票   Paf%rv2  
bank loan 銀行借款   DSyXr~p8  
bank overdraft 銀行透支   x_<qzlQt  
bankers acceptance 銀行承兌   U~f4e7x*O  
bankruptcy 破產   v;2CU  
bearer 持票人   w4};q%OBj  
beneficiary 受益人   Y "jE'  
bequest 遺產   IApT'QNM  
bill 票據   Frm;Ej3?$  
bill of exchange 匯票   /@oLe[Mz$  
bill of lading 提單   \Owp
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bills discounted 貼現票據   }VCI=?-  
bills payable 應付票據   ^Z,q$Gp~P  
bills receivable 應收票據   /n5n )P@L  
board of directors 董事會   g
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bonds 債券   pbk$o{$`W  
bonus 紅利   5Jk<xWKj  
book value 賬面價值   _t>"5
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bookkeeper 簿記員   
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bookkeeping 簿記   R)8s  
branch office general ledger 支店往來賬戶   dJuD|9R  
broker 經紀人   _ -..~K.|  
brought down 接前   ocRdbmS  
brought forward 接上頁   lFG9=Wf  
budget 預算   ]`o!1(GA  
by-product 副產品   S;\R!%t_  
by-product sales 副產品銷售   &)9{HRP  
capital 股本   /BA{O&Ro^  
capital income 資本收益   }d Ad$^  
capital outlay 資本支出   A#@_V'a8  
capital stock 股本   D56<fg$  
capital stock certificate 股票   #
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carried down 移後   j]4,<ppWSH  
carried forward 移下頁   n> w`26MMp  
cash 現金   J>0b1  
cash account 現金賬戶   m?CZQq,  
cash in bank 存銀行現金   B|Wk?w.{r\  
cash on delivery 交貨收款   DT(d@upH  
cash on hand 庫存現金   rxZi8w>}  
cash payment 現金支付   s'HD{W
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cash purchase 現購   7{kP}?  
cash sale 現沽   Zk-~a r  
cashier 出?#123;員   &m^@9E)S/  
cashiers check 本票   (GKpA}~R  
certificate of deposit 存款單折   eCbf9B  
certificate of indebtedness 借據   }M>rE  
certified check 保付支票   D)$8W[  
certified public accountant 會計師   k%'m*Tf  
charges 費用   vRQOs0F;  
charge for remittances 匯水手續費   O
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charter 營業執照   *<4Em{rZ5  
chartered accountant 會計師   Fz q41jiS  
chattles 動產   fRZ KEIyk  
check 支票   w!^~<{Kz  
che stub 支票存根   Bn?V9TEoO  
closed account 己結清賬戶   T3 %C%BcX  
closing 結算   4\ot
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closing entries 結賬紀錄   "j<bA8$Vw  
closing stock 期末存貨   PgM(l3x  
closing the book 結賬   9]'&RyH=#  
columnar journal 多欄日記賬   /* )Tl   
combination 聯合   .3qu9eP  
commission 佣金   BHFY%6J!  
commodity 商品   {r85l\u)Q\  
common stock 普通股   l1=JrpCan  
company 公司   e( X|3h|  
compensation 賠償   wNJzwC&iQ  
compound interest 複利   +_l^ #?o,  
consignee 承銷人   U/{6%
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consignment 寄銷   ?`_jFj+<\S  
consignor 寄銷人   25y6a|`  
consolidated balance sheet 合併資產負債表   ,,L2(N  
consolidated profit and loss account 合併損益表   Kn;D?ioY  
consolidation 合併   [/M^[p  
construction cost 營建成本   lK7m=[j  
construction revenue 營建收入   * *H&+T/B  
contract 合同   Y.#:HRtg
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control account 統制賬戶   ef!
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copyright 版權   K0pac6]  
corporation 公司   K4Dp:2/K%  
cost 成本   `lDut1J5n  
cost accounting 成本會計   UYP9c}_,4  
cost of labour 勞工成本   UO Ug4  
cost of production 生產成本   9Z "+?bv/  
cost of manufacture 製造成本   zSvgKmNY  
cost of sales 銷貨成本   B$Z3+$h fF  
cost price 成本價格   /t<@"BoV  
credit 貸方   d%@~mcH>  
credit note 收款通知單   mog[pu:!,  
creditor 債權人   ~ (On|h  
crossed check 橫線支票  
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current account 往來活期賬戶   t>)45<PEw  
current asset 流動資產   BI?@1q}:  
current liability 流動負債   1S
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current profit and loss 本期損益   pE.PX 8  
debit 借方   Uggw-sRU  
debt 債務   ?' ]h%'Q  
debtor 債務人   p{dwZ_gl  
deed 契據   N/QiI.V6  
deferred assets 遞延資產   CI:^\-z  
deferred liabilities 遞延負債   %?C8mA'w  
delivery 交貨   abNV4 , M  
delivery expense 送貨費   r`S< A;  
delivery order 出貨單   :p&! RI(l  
demand draft 即期匯票   ''OfS D_g  
demand note 即期票據   x"P);s
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demurrage charge 延期費   \vfBrN  
deposit 存款   -~" :f8  
deposit slip 存款單   RPnRVJ&"Z  
depreciation 折舊   b IW'c_ ,  
direct cost 直接成本   w9RS)l2FQ  
direct labour 直接人工   =VLS/\A  
director 董事   )+")Sz3zx  
discount 折扣   :q<Z'EnW  
discount on purchase 進貨折扣   8N%Bn&   
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