[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。   /0cm7[a?  
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acceptance 承兌   ZeY|JH1  
account 賬戶   ,na}' A@a`  
accountant 會計員   5t-d+ vB  
accounting 會計   QW'*^^  
accounting system 會計制度   w:9`R<L  
accounts payable 應付賬款   w_V A:]j4  
accounts receivable 應收賬款   wpp!H<')  
accumulated profits 累積利益   l- cBN^^  
adjusting entry ?#123;整記錄   }9^'etD  
adjustment ?#123;整   <2oMk#Ng^  
administration expense 管理費用   [MQ* =*
 
advances 預付   Tay$::V  
advertising expense 廣告費   $tF\7.e@  
agency 代理   j D*<M/4  
agent 代理人   mZXtHFMu  
agreement 契約   FGPqF;  
allotments 分配數   *P5\T4!+d  
allowance 津貼   *- ~GVe  
amalgamation 合併   am!ssF5s  
amortization 攤銷   #'},/Lm@  
amortized cost 應攤成本   $9j>oUG  
annuities 年金   pacD7'1{  
applied cost 已分配成本   r*8a!jm?  
applied expense 已分配費用   St(jrZb  
applied manufacturing expense 己分配製造費用   q6*i/"mN*  
apportioned charge 攤派費用   #?+[|RS|   
appreciation 漲價   d2NFdBoI  
article of association 公司章程   jz HWs  
assessment 課稅   N@Oe[X8  
assets 資產   E<}sGzMc  
attorney fee 律師費   WO{7/h</  
audit 審計   0'THL%lK  
auditor 審計員   `#w#!@s#@  
average 平均數   $m~&|s  
average cost 平均成本   WtKKdL  
bad debt 壞賬   */JYP +  
balance 餘額    3s|:7  
balance sheet 資產負債表   C-)d@LWI  
bank account 銀行賬戶   ,\X!
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bank balance 銀行結存   SOX7  
bank charge 銀行手續費   O 9-`e  
bank deposit 銀行存款   3bXfR,U  
bank discount 銀行貼現   hr&&b3W3p  
bank draft 銀行匯票   IiRQ-,t1  
bank loan 銀行借款   w&T\8k=  
bank overdraft 銀行透支   R2?s NlF  
bankers acceptance 銀行承兌   M9o/ 6  
bankruptcy 破產   YlUh|sK7m  
bearer 持票人   ?<BI
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beneficiary 受益人   bcvm]aPu  
bequest 遺產   J_7@d]0R  
bill 票據   1<Mb@t  
bill of exchange 匯票   7sQHz.4  
bill of lading 提單   jUKMDlH  
bills discounted 貼現票據   LC##em=Y  
bills payable 應付票據   ^n<YO=|u  
bills receivable 應收票據   Hc@_@G  
board of directors 董事會   1ig*Xp[  
bonds 債券   ?>{u@tYL  
bonus 紅利   !ht2*8$lQ  
book value 賬面價值   $Zo|ta^  
bookkeeper 簿記員   /O.Ql,6[  
bookkeeping 簿記   JNXzZ4U  
branch office general ledger 支店往來賬戶   9xj }<WM  
broker 經紀人   ?H,f|nc  
brought down 接前   #]5KWXC'~  
brought forward 接上頁   M*qE)dZjS  
budget 預算   kr~n5WiAZ  
by-product 副產品   ;,6C&|n]w  
by-product sales 副產品銷售   V sx
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capital 股本   Lfcy#3!  
capital income 資本收益   K> 4w
 
capital outlay 資本支出   "adic?5  
capital stock 股本   ^'`(E_2u  
capital stock certificate 股票   ubfh4  
carried down 移後   |a"]@W$>  
carried forward 移下頁   <uS/8MP{  
cash 現金   52 j3[in  
cash account 現金賬戶   S>h\D
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cash in bank 存銀行現金   *xpn-hCp<  
cash on delivery 交貨收款   2Sa{=x N)  
cash on hand 庫存現金   6;:D!},'c  
cash payment 現金支付   yA"?Hv\o;  
cash purchase 現購   oy#(]K3`O  
cash sale 現沽   Cw(ypu  
cashier 出?#123;員   :L+xEL  
cashiers check 本票   T%&vq6  
certificate of deposit 存款單折   QwpX3 k6  
certificate of indebtedness 借據   (0#$%US\  
certified check 保付支票   %z1^  
certified public accountant 會計師   xRgdU+,Mj  
charges 費用   ,g}$u'A+d  
charge for remittances 匯水手續費   LTzdg >\oJ  
charter 營業執照   svDnw cl  
chartered accountant 會計師   F)X`CG ;t  
chattles 動產   =O"]e/CfO  
check 支票   ^7? WR?!  
che stub 支票存根   6'N_bNW  
closed account 己結清賬戶   PKntz7  
closing 結算   Ns1n|^9  
closing entries 結賬紀錄   %Rf9KQ  
closing stock 期末存貨   d7G@Z|R3p  
closing the book 結賬   f42F@M(:  
columnar journal 多欄日記賬   ,G46i)E\  
combination 聯合    )sdHJ  
commission 佣金   RD)Vb$.B:  
commodity 商品   <'$>&^!^  
common stock 普通股   Mb[4_D
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company 公司   tbR  
compensation 賠償   (M1YOK)I  
compound interest 複利   h9imS\gfr  
consignee 承銷人   3{~(_  
consignment 寄銷   7?uDh'utt  
consignor 寄銷人   k)Lhzr[  
consolidated balance sheet 合併資產負債表   0\Jeyb2dl  
consolidated profit and loss account 合併損益表   c CDT27@  
consolidation 合併   s#aj5_G  
construction cost 營建成本   U`EOun,  
construction revenue 營建收入   QgYt(/S  
contract 合同   f VY I  
control account 統制賬戶   D6?h 6`J  
copyright 版權   #"!ga)a%L  
corporation 公司   .On qj^v  
cost 成本   gI2'[OU  
cost accounting 成本會計   b:~#;$g  
cost of labour 勞工成本   }za pN v  
cost of production 生產成本   gy,)%{,G  
cost of manufacture 製造成本   ;qUB[Kw  
cost of sales 銷貨成本   j0~c2  
cost price 成本價格   G;vj3#u?  
credit 貸方   @J5TDq @  
credit note 收款通知單   # }}6JM  
creditor 債權人   T6\]*mlr  
crossed check 橫線支票   nj;3U^  
current account 往來活期賬戶   6Sn&;ap  
current asset 流動資產   sUc[!S:/  
current liability 流動負債   L"
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current profit and loss 本期損益   x"C7NW[$  
debit 借方   <XDnAv0t  
debt 債務   yF6AI@y  
debtor 債務人   ~F,YBX  
deed 契據   l1<=3+d  
deferred assets 遞延資產   AhA&=l i;  
deferred liabilities 遞延負債   3V^5 4_  
delivery 交貨   d oEuKT  
delivery expense 送貨費   S _U |w9q  
delivery order 出貨單   MbInXv$q2/  
demand draft 即期匯票   )7+z/y+[n  
demand note 即期票據   }ff^^7_  
demurrage charge 延期費   $,/ E"G`  
deposit 存款   cH5  
deposit slip 存款單   0L3
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depreciation 折舊   =8*ru\L:hr  
direct cost 直接成本   ;P juO  
direct labour 直接人工   z^tzP~nI  
director 董事   `<v$+mG  
discount 折扣   g)$KN,gGuO  
discount on purchase 進貨折扣   k\SqDmv  
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