[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。   pRjrMS  
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acceptance 承兌     
account 賬戶   ;!3: 3;  
accountant 會計員   p^ OHLT  
accounting 會計   5rQu ^6&  
accounting system 會計制度   qHd7C3  
accounts payable 應付賬款   |BD2=7,z  
accounts receivable 應收賬款   'jy
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accumulated profits 累積利益   t/3qD 7L  
adjusting entry ?#123;整記錄   )vuIO(8F#  
adjustment ?#123;整   hVd_1|/X  
administration expense 管理費用   P1Iy>%3  
advances 預付   'S&Zq:  
advertising expense 廣告費   E9@Sc>e  
agency 代理   Y&DoA0/y  
agent 代理人   5as5{"l  
agreement 契約   D$TpT X\  
allotments 分配數   Cyo:Da A  
allowance 津貼   6/"#pe^  
amalgamation 合併   Hoe
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amortization 攤銷   J5xZLv  
amortized cost 應攤成本   ^^a%Lz)U  
annuities 年金   |U$ "GI  
applied cost 已分配成本   ~K(mt0T)  
applied expense 已分配費用   %;aB#:p6  
applied manufacturing expense 己分配製造費用   oP:R1<  
apportioned charge 攤派費用   ^D ;EbR  
appreciation 漲價   .CW,Td3f!  
article of association 公司章程   8-@HzS%  
assessment 課稅   /`y^z"!  
assets 資產   J L1]auO*  
attorney fee 律師費   /^X)>1)j  
audit 審計   4.~<|T8  
auditor 審計員   vM:c70=  
average 平均數   mDuS-2G=D  
average cost 平均成本   Mfdkv J'  
bad debt 壞賬   D^f;X.Qm  
balance 餘額   38:5g_  
balance sheet 資產負債表   4jjo%N  
bank account 銀行賬戶   \#F>R,  
bank balance 銀行結存   ln6=X
Du  
bank charge 銀行手續費   =hI;5KF  
bank deposit 銀行存款   j^h:*rw  
bank discount 銀行貼現   7E5=Qx  
bank draft 銀行匯票   nAX/u[  
bank loan 銀行借款   f=7[GZoDn  
bank overdraft 銀行透支   h&~9?B  
bankers acceptance 銀行承兌   Oa M~rze  
bankruptcy 破產   BE54L+$p  
bearer 持票人   OgHqF,0MN  
beneficiary 受益人   z$M-UxY  
bequest 遺產   :dxKcg7  
bill 票據   v0T?c53?  
bill of exchange 匯票   -av=5hm  
bill of lading 提單   sG^{ cn  
bills discounted 貼現票據   HLL=.:P  
bills payable 應付票據   kX)*:~*  
bills receivable 應收票據   k$kxw_N5d  
board of directors 董事會   lB!M;2^)X  
bonds 債券   J-5kvQi8  
bonus 紅利   g(G$*#}o8A  
book value 賬面價值   ]c]^( C  
bookkeeper 簿記員   TJZarNc$  
bookkeeping 簿記   HC6v#-( `{  
branch office general ledger 支店往來賬戶   @![1W@J  
broker 經紀人   6:?mz;oP  
brought down 接前   xP27j_*m>  
brought forward 接上頁   w U1[/  
budget 預算   6:Y2z!MLO  
by-product 副產品   `_BmVms  
by-product sales 副產品銷售   BQs\!~Ux2  
capital 股本   K1&t>2=%  
capital income 資本收益   #CW{y?=  
capital outlay 資本支出   :Smyk.B2!  
capital stock 股本   [*5hx_4%B  
capital stock certificate 股票   cxx8I  
carried down 移後   @CoUFdbz  
carried forward 移下頁   6^2='y~e  
cash 現金   abS3hf  
cash account 現金賬戶   ]Z52L`k  
cash in bank 存銀行現金   }?HWUAL\  
cash on delivery 交貨收款   #5iwDAw:|r  
cash on hand 庫存現金   <$C3] =2  
cash payment 現金支付   I$XwM  
cash purchase 現購   CdtCxy5  
cash sale 現沽   aN!,\D  
cashier 出?#123;員   NSq29#  
cashiers check 本票   .z*}%,G  
certificate of deposit 存款單折   ~ftR:F|9  
certificate of indebtedness 借據   -M4VC^_  
certified check 保付支票   Tr;&bX5]H  
certified public accountant 會計師   ,C:^K`k&  
charges 費用   5XuQQ!`  
charge for remittances 匯水手續費   _94R8?\_V7  
charter 營業執照   =?N$0F!  
chartered accountant 會計師   %_~1(Glz  
chattles 動產   _SH~.Mt_!  
check 支票   h8;H<Y;yQ  
che stub 支票存根   0_=^#r4Mu  
closed account 己結清賬戶   ZS`9r16@b  
closing 結算   o|_9%o52'  
closing entries 結賬紀錄   :b!&Xw$  
closing stock 期末存貨   Xo6zeLHO  
closing the book 結賬   nB/`~_9  
columnar journal 多欄日記賬   - rI4_Dl  
combination 聯合   NceK>::56  
commission 佣金   E 5mYFVK  
commodity 商品   Ds{DVdqA$c  
common stock 普通股   FtDF
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company 公司   _{GD\Ai_W  
compensation 賠償   E 0@u|  
compound interest 複利   [fs.D /  
consignee 承銷人   t@iw&>8z  
consignment 寄銷   =4OV }z=I  
consignor 寄銷人   Y^XZ.R  
consolidated balance sheet 合併資產負債表   NFf`V  
consolidated profit and loss account 合併損益表   1bjWWNzQA  
consolidation 合併   Zq:c2/\c}  
construction cost 營建成本   Dv4H^  
construction revenue 營建收入   dl6Ju  
contract 合同   ;{0%Vp{  
control account 統制賬戶   tqL2' (=  
copyright 版權   .k%/JF91n  
corporation 公司   +F>e rdV  
cost 成本   :W+%jn  
cost accounting 成本會計   R?Ch8mW.!  
cost of labour 勞工成本   v"<M ~9T)  
cost of production 生產成本   c<{~j~+  
cost of manufacture 製造成本   j!@,r^(  
cost of sales 銷貨成本   ?.c:k;j  
cost price 成本價格   /4upw`35]  
credit 貸方   R_vK^Da  
credit note 收款通知單   E/gfX   
creditor 債權人   Oe;1f#`5  
crossed check 橫線支票   &
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current account 往來活期賬戶   U? ;Q\=>  
current asset 流動資產   H;+98AIy`  
current liability 流動負債   O8-Z >;  
current profit and loss 本期損益   E#cu}zi  
debit 借方   1k{H,p7  
debt 債務   S$a.8X h  
debtor 債務人   n;>
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deed 契據  
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deferred assets 遞延資產   iEbW[sX[4  
deferred liabilities 遞延負債   KbH|'/w  
delivery 交貨   ziv+*Qn_b4  
delivery expense 送貨費   *=Ma5J.  
delivery order 出貨單   DW
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demand draft 即期匯票   v7f[$s$m  
demand note 即期票據   lQ4$d{m`  
demurrage charge 延期費   *g4Uo{  
deposit 存款   $- Y8@bw  
deposit slip 存款單   .g.glQ_~=  
depreciation 折舊   Vygh|UEo  
direct cost 直接成本   7_eV.'h  
direct labour 直接人工   {yMkd4v  
director 董事   Z}3;Ych  
discount 折扣   KYq<n& s  
discount on purchase 進貨折扣   Zj0h0Vt  
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