[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。   i]z i[Zo$  
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acceptance 承兌    Ul Iw&U  
account 賬戶   4o3GS8  
accountant 會計員   *&]l
 
accounting 會計   *@nUas2"  
accounting system 會計制度    Biwdb  
accounts payable 應付賬款   Kc0OLcu^d  
accounts receivable 應收賬款   )QD}R36Ic  
accumulated profits 累積利益   ]Yex#K   
adjusting entry ?#123;整記錄   jxaoQeac  
adjustment ?#123;整   3#[I_
 
administration expense 管理費用   &?6w2[}  
advances 預付   :N}KScS|Wa  
advertising expense 廣告費   6]S.1BP  
agency 代理   aw1J#5j`n  
agent 代理人   >lmL  
agreement 契約   pt#[.n#f  
allotments 分配數   Tt|6N*b'  
allowance 津貼   (SK 5pU  
amalgamation 合併   1`{ib  
amortization 攤銷   ,be?GAq  
amortized cost 應攤成本   Rjl__90  
annuities 年金   s_!Z+D$K  
applied cost 已分配成本   }HorR2(`N  
applied expense 已分配費用   ;g jp&g9Q  
applied manufacturing expense 己分配製造費用   Fr3t[:D  
apportioned charge 攤派費用   [!mjUsut*  
appreciation 漲價   59J9V3na  
article of association 公司章程   bf/loMtD  
assessment 課稅   CaBS0' n  
assets 資產   (02(:;1  
attorney fee 律師費   ASw|sw  
audit 審計   |$2N$6\SP  
auditor 審計員   iGLYM-  
average 平均數   qhtAtP>i"  
average cost 平均成本   I>Q,]S1h  
bad debt 壞賬   Ai18]QD-  
balance 餘額   D:tZiS=0  
balance sheet 資產負債表   g"S+V#R  
bank account 銀行賬戶   A>A'dQ69  
bank balance 銀行結存   d|RmU/
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bank charge 銀行手續費   ZS]f+}0/}  
bank deposit 銀行存款   Po.B cytM  
bank discount 銀行貼現   {+9\o ~  
bank draft 銀行匯票   L"%eQHEC&  
bank loan 銀行借款   ]_8I_VcQ  
bank overdraft 銀行透支   4 GW[ GT  
bankers acceptance 銀行承兌   RLNuH2y
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bankruptcy 破產   zqr%7U  
bearer 持票人   y|{?>3  
beneficiary 受益人   agT[y /gb  
bequest 遺產   C&N4< 2b  
bill 票據   v:1Vli.  
bill of exchange 匯票   a' o8n6i  
bill of lading 提單   @|%ICG c  
bills discounted 貼現票據   JBAK* g  
bills payable 應付票據   _4B iF?1  
bills receivable 應收票據   %MZDm&f>Kk  
board of directors 董事會   l zP S RT  
bonds 債券   J&65B./mD9  
bonus 紅利   yc=#Jn?S  
book value 賬面價值   BV?N_/DXp  
bookkeeper 簿記員   n4T2'e  
bookkeeping 簿記   I } fcFL8  
branch office general ledger 支店往來賬戶   ]f-'A>MC  
broker 經紀人   ]V^.!=gh$  
brought down 接前   +gCy@_2;  
brought forward 接上頁   {}&f\6OI%  
budget 預算   9~%]|_(  
by-product 副產品   (A fbS=[  
by-product sales 副產品銷售   L4*fF  
capital 股本   ikG9l&n  
capital income 資本收益   = M{CZm  
capital outlay 資本支出   _XNR um4  
capital stock 股本   IYg3ve`x  
capital stock certificate 股票   BBE1}V!u  
carried down 移後   mW0&uSMD  
carried forward 移下頁   6ri?y
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cash 現金   m3Z}eC8LK  
cash account 現金賬戶   s1 ^mk]  
cash in bank 存銀行現金   )k] !
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cash on delivery 交貨收款   Mth`s{sATa  
cash on hand 庫存現金   bW.zxQ:  
cash payment 現金支付   ^npS==Y]!.  
cash purchase 現購   ( WtE`f;Q  
cash sale 現沽   xc<eU`-'b  
cashier 出?#123;員   ) wo2GF  
cashiers check 本票   \{=`F`oB=  
certificate of deposit 存款單折   )bXx9,VL  
certificate of indebtedness 借據   bo!]  
certified check 保付支票   5QFXj)hR+4  
certified public accountant 會計師   m-S33PG{  
charges 費用   imCl{vt(kj  
charge for remittances 匯水手續費   n 5*{hi  
charter 營業執照   cU5"c)$'  
chartered accountant 會計師   ecqz@*d&  
chattles 動產   +9 p`D  
check 支票   QD;f
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che stub 支票存根   d7tD|[(J  
closed account 己結清賬戶   :;*#Qh3"  
closing 結算   v V\F^  
closing entries 結賬紀錄   ,{ L;B  
closing stock 期末存貨   V_A,d8=lt  
closing the book 結賬   E<#4G9O<  
columnar journal 多欄日記賬   Nu S|X   
combination 聯合   +V+*7s%fL  
commission 佣金   U>_\  
commodity 商品   1QF*e'  
common stock 普通股   cYWy\+  
company 公司   _QMHP RELk  
compensation 賠償   azDC'.3{p  
compound interest 複利   *v nxP9<  
consignee 承銷人   @FdCbPl$  
consignment 寄銷   q>|[JJ*6_N  
consignor 寄銷人   Z(k\J|&9C  
consolidated balance sheet 合併資產負債表   2hwXWTS u  
consolidated profit and loss account 合併損益表   ^'u;e(AaE  
consolidation 合併   Xlqz8cI  
construction cost 營建成本   |`Oa/\U  
construction revenue 營建收入   T:g4D z*2\  
contract 合同   OBw`!G*w  
control account 統制賬戶   rv%ye H  
copyright 版權   '=Kof1  
corporation 公司   SC $`  
cost 成本   VM]GYz|#]  
cost accounting 成本會計   `l gjw=  
cost of labour 勞工成本   IzGB  
cost of production 生產成本   .KU
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cost of manufacture 製造成本   A M1C $  
cost of sales 銷貨成本   +{C9uY)$vf  
cost price 成本價格   rxy{a  
credit 貸方   T$8@2[  
credit note 收款通知單   aO^:dl5  
creditor 債權人   4$?wD <  
crossed check 橫線支票   # +QWi0B  
current account 往來活期賬戶   xf^ <ec  
current asset 流動資產   4QjWZ Wl  
current liability 流動負債   t;LX48TQ  
current profit and loss 本期損益   =,C
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debit 借方   e\A(#l@g  
debt 債務   C'8!cPFVv  
debtor 債務人   .W@(nQ-<  
deed 契據   ,h@R' f!  
deferred assets 遞延資產   iO9nvM<  
deferred liabilities 遞延負債   d@D;'2}Yc  
delivery 交貨   |,1bkJt  
delivery expense 送貨費   aucZJjH  
delivery order 出貨單   'Wf?elB+  
demand draft 即期匯票   [j=,g-EOA  
demand note 即期票據   2GiUPtO&Gj  
demurrage charge 延期費   ,XeyE;||  
deposit 存款   *1Ut}  
deposit slip 存款單   Wiq{wx
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depreciation 折舊   ib(>vp$V  
direct cost 直接成本   WG8iTVwx  
direct labour 直接人工   &
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director 董事   EREolCASb  
discount 折扣   yNrinYw  
discount on purchase 進貨折扣   8NaL{j1`  
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