[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。   fYv ;TV>73  
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acceptance 承兌   ;&/sj-xJ2  
account 賬戶   `>dIF.  
accountant 會計員   A!n~8zcmp}  
accounting 會計   t- !h X/  
accounting system 會計制度   $0ym_6n  
accounts payable 應付賬款   L;L2j&i%v)  
accounts receivable 應收賬款   4+BrTGp  
accumulated profits 累積利益   27}.s0{D  
adjusting entry ?#123;整記錄   f|;HS!$  
adjustment ?#123;整   kOo>Iy  
administration expense 管理費用   ;:-}z.7Y  
advances 預付   Jv-zB]3&  
advertising expense 廣告費   JkRGtYq  
agency 代理   ~oEXM?M  
agent 代理人   Iwnj'R7:  
agreement 契約   1x^W'n,HtK  
allotments 分配數   H0 {Mlu9  
allowance 津貼    pb,{$A  
amalgamation 合併   4;B=Qoxe  
amortization 攤銷   ke{DFqh  
amortized cost 應攤成本   l#mqV@?A~  
annuities 年金   J(H??9(s  
applied cost 已分配成本   I8XGU)  
applied expense 已分配費用   d#x8O4S%i2  
applied manufacturing expense 己分配製造費用   s0x@ u  
apportioned charge 攤派費用   [YL sEo=  
appreciation 漲價   &Z;Eu'ia  
article of association 公司章程   9aW8wYL~b  
assessment 課稅   O~7p^i}  
assets 資產   DN2h
v2  
attorney fee 律師費   (gs`=H*d;  
audit 審計   g)2m$#T&s  
auditor 審計員   o{s4.LKK  
average 平均數   a,en8+r]  
average cost 平均成本   ~hxeD" w  
bad debt 壞賬   iPRJA{$b_  
balance 餘額   1q;I7_{ 2
 
balance sheet 資產負債表   @]}Qh;a~  
bank account 銀行賬戶   n^g-
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bank balance 銀行結存   <v1_F;{n  
bank charge 銀行手續費   ?h>(&HjWV  
bank deposit 銀行存款   ]~4}(\u  
bank discount 銀行貼現   EbHUGCMO  
bank draft 銀行匯票   8' WLm  
bank loan 銀行借款   _rWTw+ L  
bank overdraft 銀行透支   *J*zml3  
bankers acceptance 銀行承兌   <"j"h=tm}  
bankruptcy 破產   d#M?lS>  
bearer 持票人   +'{:zN5m  
beneficiary 受益人   #,Fx@3y\a  
bequest 遺產   x_>"Rnv:K  
bill 票據   hfP(N_""S  
bill of exchange 匯票   5VY%o8xXa  
bill of lading 提單   \, X?K  
bills discounted 貼現票據   K~9 jin  
bills payable 應付票據   $)WH^Ir~  
bills receivable 應收票據   DVeF(Y3&  
board of directors 董事會   btkMY<o7  
bonds 債券   cqU$gKT  
bonus 紅利   $$)<(MP3  
book value 賬面價值   PdE)m/  
bookkeeper 簿記員   iIC9rso"Q1  
bookkeeping 簿記   :;#c:RKi:  
branch office general ledger 支店往來賬戶   :W1tIB  
broker 經紀人   d<^6hF  
brought down 接前   )gm\e?^
 
brought forward 接上頁   NEjBjLJZ  
budget 預算   +eVpMD( l  
by-product 副產品   YpbdScz  
by-product sales 副產品銷售   ! a8h  
capital 股本   ' !2  
capital income 資本收益   A`mf 8'nTG  
capital outlay 資本支出   Luu-c<*M  
capital stock 股本   'TEwU0<%  
capital stock certificate 股票   `;8u
9Ff  
carried down 移後   Y7IlqC`i  
carried forward 移下頁   ]'z^Kt5S  
cash 現金   }9fV[zO  
cash account 現金賬戶   9Y*VzQE  
cash in bank 存銀行現金   Mz#S5 s  
cash on delivery 交貨收款   #0$eTdx#  
cash on hand 庫存現金   TQyFF/K  
cash payment 現金支付   B3i=pcef  
cash purchase 現購   RdpQJ)3F  
cash sale 現沽   /
E1c#@  
cashier 出?#123;員   \H'CFAuF  
cashiers check 本票   IcNIuv  
certificate of deposit 存款單折    Q-3J0=  
certificate of indebtedness 借據   hJL0M!  
certified check 保付支票   S4AB tKG  
certified public accountant 會計師   :X'U`jE  
charges 費用   [&k& $04_  
charge for remittances 匯水手續費   yW7S }I  
charter 營業執照   7H@Cy}a  
chartered accountant 會計師   N"Nd$4  
chattles 動產   iH -x  
check 支票   eWt>^]H~  
che stub 支票存根   xsypIbN  
closed account 己結清賬戶   M<me\s)  
closing 結算   5=;I|l,  
closing entries 結賬紀錄   f0s<Y  
closing stock 期末存貨   r E*u  
closing the book 結賬   ]k%KTvX*G  
columnar journal 多欄日記賬   4pHPf<6  
combination 聯合   &-.eu  
commission 佣金   bJ5z??  
commodity 商品   5v03<m0`y  
common stock 普通股   x'PjP1  
company 公司   ^i,0
n}>  
compensation 賠償   Xf/<.5A  
compound interest 複利   ^bg
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consignee 承銷人   GA@Q:n8UuR  
consignment 寄銷   % QcG^R  
consignor 寄銷人   t7`Pw33#kY  
consolidated balance sheet 合併資產負債表   7]+'%Uwu)  
consolidated profit and loss account 合併損益表   < $/Yw   
consolidation 合併   G6g=F+X2  
construction cost 營建成本   .Af)y_  
construction revenue 營建收入   V$]a&wM<5  
contract 合同   Woy [V  
control account 統制賬戶   ^oZs&+z  
copyright 版權   74N\G1  
corporation 公司   pt;Sk?-1  
cost 成本   JqhVD@1{  
cost accounting 成本會計   #~qp8 w  
cost of labour 勞工成本   {xx;zjt%}}  
cost of production 生產成本   CX2q7azG  
cost of manufacture 製造成本   u~Cqdr5 \l  
cost of sales 銷貨成本   S:T>oFUot  
cost price 成本價格   Hu!>RSg,,2  
credit 貸方   K%#C+`Ij  
credit note 收款通知單   F nRxc  
creditor 債權人   {Q3#]Vu  
crossed check 橫線支票   w9h5f  
current account 往來活期賬戶   "4-Nnm  
current asset 流動資產   4'e8VI0  
current liability 流動負債   L&k$4,Z9  
current profit and loss 本期損益   NjMLq|X  
debit 借方   v=^)`C6Ma  
debt 債務   cB'4{R@e  
debtor 債務人   CUM~*  
deed 契據   y#W8] <dS"  
deferred assets 遞延資產   PH=8'GN  
deferred liabilities 遞延負債   U.9nHo{  
delivery 交貨   oU6g5  
delivery expense 送貨費   s,q!(\{Pv  
delivery order 出貨單   OnJSu
z>-  
demand draft 即期匯票   #SUq.A  
demand note 即期票據   aQuy*\$$  
demurrage charge 延期費   eEFT(e5.>3  
deposit 存款   ?(hQZR 0e  
deposit slip 存款單   /JYi^rZ  
depreciation 折舊   ?Qp_4<(5  
direct cost 直接成本   I!#^F1p1  
direct labour 直接人工   30-wTcG  
director 董事   r>eXw5Pr7  
discount 折扣   gVWLY;c 3}  
discount on purchase 進貨折扣   'vClZGQ1  
   aM1JG$+7G