[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。   .E H&GX  
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acceptance 承兌   km@V|"ac _  
account 賬戶   N`3q54_$  
accountant 會計員   h0m+u}oP_H  
accounting 會計   (_h=|VjK(I  
accounting system 會計制度   zl?Gd4  
accounts payable 應付賬款   87; E#2  
accounts receivable 應收賬款   ~m:oJ +:O  
accumulated profits 累積利益   BvQMq5&  
adjusting entry ?#123;整記錄   k!?sHUAj  
adjustment ?#123;整   7+_TdDBYs  
administration expense 管理費用   SlU?,)J}  
advances 預付   GM_~2Er]  
advertising expense 廣告費   sIUhk7Cd8  
agency 代理   '%Cc!63t*  
agent 代理人   Q=YIAGK  
agreement 契約   M]c"4b;  
allotments 分配數   63'Rw'g^|2  
allowance 津貼   bSa%?la S  
amalgamation 合併   ~quof>  
amortization 攤銷   > 2)@(f~g  
amortized cost 應攤成本   JXFPN|  
annuities 年金   3j St&+  
applied cost 已分配成本   W|X=R?*ZK  
applied expense 已分配費用   * {avx  
applied manufacturing expense 己分配製造費用   tx` Z?K[  
apportioned charge 攤派費用   /b&ka&|t  
appreciation 漲價   b+=@;0p*6B  
article of association 公司章程   N>pTl$\4  
assessment 課稅   7+!FZo{?  
assets 資產   eI Ldq*  
attorney fee 律師費   4S%s
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audit 審計   E?v9c>c  
auditor 審計員   &`@S_YLr  
average 平均數   VQ}N&H)
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average cost 平均成本   .rPg   
bad debt 壞賬   ~F [V  
balance 餘額   nXU`^<nA  
balance sheet 資產負債表   W;Y"J_  
bank account 銀行賬戶   Nm{+!}cC  
bank balance 銀行結存   YR'dl_  
bank charge 銀行手續費   _*l+ze[a  
bank deposit 銀行存款   7%j1=V/  
bank discount 銀行貼現   ~,^pya  
bank draft 銀行匯票   V;pRw`  
bank loan 銀行借款   PJfADB7Y  
bank overdraft 銀行透支   'c7'iDM  
bankers acceptance 銀行承兌   nYsB^Nr6
 
bankruptcy 破產   b=L4A,w~a  
bearer 持票人   $?Km3N\?v  
beneficiary 受益人   /1y\EEc  
bequest 遺產   ]EN+^i1F[  
bill 票據   ?4`f@=}'K  
bill of exchange 匯票   $.Ia;YBf  
bill of lading 提單   XWq`MwC9  
bills discounted 貼現票據   q1^bH6*fl  
bills payable 應付票據   tZXq<k9  
bills receivable 應收票據   R$Rub/b6  
board of directors 董事會   + *W%4e  
bonds 債券   ~ |Nj+A  
bonus 紅利   *w#^`yeo  
book value 賬面價值   1La?x'{2MP  
bookkeeper 簿記員   G1 K@Ir<  
bookkeeping 簿記   WJlJD*3  
branch office general ledger 支店往來賬戶   uv|RpIve:  
broker 經紀人   49o/S2b4z  
brought down 接前   d53Eu`QW?  
brought forward 接上頁   o[aP+O Md  
budget 預算   A3Xfu$[u  
by-product 副產品   H'"=C&D~  
by-product sales 副產品銷售   7VIfRN{5n  
capital 股本   h wi!C}  
capital income 資本收益   @?n~v^  
capital outlay 資本支出   (VM.]B<  
capital stock 股本   +;Pkpuu  
capital stock certificate 股票   g#iRkz%l)&  
carried down 移後   ]>/oo
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carried forward 移下頁   2RU/oqmR  
cash 現金   J4]tT pu"K  
cash account 現金賬戶   F! [Gj%~I  
cash in bank 存銀行現金   t`- [  
cash on delivery 交貨收款   LVaJyI@/>  
cash on hand 庫存現金   %$<v:eMAs  
cash payment 現金支付   &
s8vmUt  
cash purchase 現購   03n+kh  
cash sale 現沽   XZ=%XB:?  
cashier 出?#123;員   P67*-Ki  
cashiers check 本票   (j(hr'f  
certificate of deposit 存款單折   % !>@m6JK  
certificate of indebtedness 借據   `l'Ine11  
certified check 保付支票   #[&9~za'"m  
certified public accountant 會計師   [Mk:Zz%  
charges 費用   OI,F ,4e  
charge for remittances 匯水手續費   mwMcAUD]2  
charter 營業執照   ctoh&5%!n+  
chartered accountant 會計師   sis1Dh9:  
chattles 動產   }vb.>hy  
check 支票   sB*!Nf^y  
che stub 支票存根   @rv)J[7Y&  
closed account 己結清賬戶   Doe:m#aNj  
closing 結算   v*kX?J#]5  
closing entries 結賬紀錄   k5|GN Y6a  
closing stock 期末存貨   N(kSE^skOa  
closing the book 結賬   -C2[ZP-  
columnar journal 多欄日記賬   *qJHoP;  
combination 聯合   pwvmb\  
commission 佣金   G '%ZPh89  
commodity 商品   X"V)oC  
common stock 普通股   l>T]Y  
company 公司   -;O"Y?ME  
compensation 賠償   "H9q%S,FH  
compound interest 複利   3T /_#=9TV  
consignee 承銷人   dbg%n 0h  
consignment 寄銷   Jim5Ul  
consignor 寄銷人   (~NR."s;
 
consolidated balance sheet 合併資產負債表   (+nnX7V?I  
consolidated profit and loss account 合併損益表   w0O(>  
consolidation 合併   F;MACu;x  
construction cost 營建成本   pQxv_4  
construction revenue 營建收入   !iL6/  
contract 合同   DFbhy  
control account 統制賬戶   B@ >t$jK  
copyright 版權   N>iNz[a q  
corporation 公司   6n\){dkZ~  
cost 成本   F9>"1  
cost accounting 成本會計   ~ %Ij5PD  
cost of labour 勞工成本   @ %o'  
cost of production 生產成本   mMT\"bb'  
cost of manufacture 製造成本   < r)5jf  
cost of sales 銷貨成本   E_0i9  
cost price 成本價格   R1Fcd@DWD  
credit 貸方   hGI5^!Cq  
credit note 收款通知單   L/)eNZ  
creditor 債權人   RJ-J/NhWyI  
crossed check 橫線支票   ]l"9B'XR  
current account 往來活期賬戶   LlD=c  
current asset 流動資產   a
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current liability 流動負債   ./<giTR:p  
current profit and loss 本期損益   lpjby[S  
debit 借方   4YXp,U  
debt 債務   Rsx?8Y^5  
debtor 債務人   ~lbm^S}-  
deed 契據   xiVbVr#[  
deferred assets 遞延資產   a :CeI  
deferred liabilities 遞延負債   T# KVN{O  
delivery 交貨   Q6p75$SVq  
delivery expense 送貨費   4O4}C#6(4  
delivery order 出貨單   _y:aPn  
demand draft 即期匯票   _`Dz%(c  
demand note 即期票據   yQq|!'MKk  
demurrage charge 延期費   @vO~'Xxq!  
deposit 存款   9Qq%Fw_  
deposit slip 存款單   zpy&\#Vc  
depreciation 折舊   eI@G B  
direct cost 直接成本   ^vZu[m  
direct labour 直接人工   JmuoYlf|  
director 董事   <!-#]6  
discount 折扣   >+%p}l:<\  
discount on purchase 進貨折扣   aW#^@||B  
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