[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。   % <1&\5f<5  
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acceptance 承兌   Mp`!zw R  
account 賬戶   1v~1?+a\2  
accountant 會計員   Oa-(Xp,n#  
accounting 會計   !sVW0JSh  
accounting system 會計制度   bQgtZHO  
accounts payable 應付賬款   ET0^_yk  
accounts receivable 應收賬款   X
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accumulated profits 累積利益   $!goM~pZ  
adjusting entry ?#123;整記錄   frRO?  
adjustment ?#123;整   "?=$(7uc  
administration expense 管理費用   .+A2\F.^  
advances 預付   U|~I
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advertising expense 廣告費   /l` " @  
agency 代理   WRqpQEY  
agent 代理人   jZgCDA8Mr!  
agreement 契約   fq?MnWc  
allotments 分配數   &BxZ}JH=k  
allowance 津貼   dZkj| Ua~  
amalgamation 合併   aZ'(ar:  
amortization 攤銷   *"d['V3  
amortized cost 應攤成本   P$
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annuities 年金   -Oplk*  
applied cost 已分配成本   @(CJT -Ak  
applied expense 已分配費用   888"X
3.T  
applied manufacturing expense 己分配製造費用   YBupC!R  
apportioned charge 攤派費用   A hU  
appreciation 漲價   GK&R,q5 }  
article of association 公司章程   9Pql\]9"o  
assessment 課稅   P TH'-G  
assets 資產   +W+o~BE  
attorney fee 律師費   =X3Rk)2r  
audit 審計   rqTsKrLe  
auditor 審計員   VXO.S)v2J  
average 平均數   3Ct)5J  
average cost 平均成本   |xFSGrC  
bad debt 壞賬   gaU(ebsE  
balance 餘額   m't8\fo^w  
balance sheet 資產負債表   c7@[RG !  
bank account 銀行賬戶   ZC97Z sE  
bank balance 銀行結存   `zOn(6B;U  
bank charge 銀行手續費   -5y=K40  
bank deposit 銀行存款   yq6:7<  
bank discount 銀行貼現   %?PRBE'}'  
bank draft 銀行匯票   "+A8w  
bank loan 銀行借款   _F`RwBOjs  
bank overdraft 銀行透支   /Jc54d  
bankers acceptance 銀行承兌   '_l5Br73=  
bankruptcy 破產   UIo jXR<  
bearer 持票人   IoCi(N;  
beneficiary 受益人   @n;$Edza/  
bequest 遺產   RA*W Ys&xb  
bill 票據   <"Yx}5n
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bill of exchange 匯票   rnP *}  
bill of lading 提單   Ap!Y 3C  
bills discounted 貼現票據   j/, I)Za  
bills payable 應付票據   fjLS_Q ;h  
bills receivable 應收票據    zt 2#6v  
board of directors 董事會   +jyWqld.K1  
bonds 債券   *n_7~ZX  
bonus 紅利   -d*je{c|  
book value 賬面價值   }3=^Ik;x  
bookkeeper 簿記員   >dfk2.6e  
bookkeeping 簿記   <|;)iT1VeT  
branch office general ledger 支店往來賬戶   O0QK `F/)*  
broker 經紀人   ^q\9HBHT  
brought down 接前   vt(cC))  
brought forward 接上頁   .9!?vz]1  
budget 預算   DS^`:^hv  
by-product 副產品   ~IQw?a.E  
by-product sales 副產品銷售   B`?5G\7L  
capital 股本   #T08H,W/  
capital income 資本收益   [4b_`L  
capital outlay 資本支出   "f4atuuXa  
capital stock 股本    K2D, *w  
capital stock certificate 股票   :|N(:W>=$Y  
carried down 移後   I*0TI@Lo  
carried forward 移下頁   :,Mg1Zf  
cash 現金   B8NMo5a  
cash account 現金賬戶   fcisD
u8n  
cash in bank 存銀行現金   V%JG :'6L  
cash on delivery 交貨收款   li&
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cash on hand 庫存現金   ]::g-&%Um  
cash payment 現金支付   o,_R;'\E[a  
cash purchase 現購   J'@`+veE  
cash sale 現沽    4_d'Uh&]  
cashier 出?#123;員   t&H3yV  
cashiers check 本票   wg=-&
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certificate of deposit 存款單折   JQH>{OB  
certificate of indebtedness 借據   qx`)M3Mu|<  
certified check 保付支票   AZfW  
certified public accountant 會計師   T*rx5*:o  
charges 費用   wD5fm5r=  
charge for remittances 匯水手續費   a$]i8AeG  
charter 營業執照   x"{WLZ  
chartered accountant 會計師   Itv}TK eF  
chattles 動產   ok(dCAKP  
check 支票   p>= b|Qy|  
che stub 支票存根   ^'Qe.DW[  
closed account 己結清賬戶   L)X[$:  
closing 結算   ?g9oiOhnG  
closing entries 結賬紀錄   Dy|)u1?  
closing stock 期末存貨    B6.9hf  
closing the book 結賬   Q/`W[Et  
columnar journal 多欄日記賬   qh#?a'  
combination 聯合   (D2N_l(`<  
commission 佣金   `rb}"V+  
commodity 商品   1.I58(0~+  
common stock 普通股   _&e$?hY  
company 公司   yR1v3D4E  
compensation 賠償   #:s*Hy=  
compound interest 複利   'a G`qPB  
consignee 承銷人   {ep.So6  
consignment 寄銷   odKdpa Zc[  
consignor 寄銷人   I R~szUY6  
consolidated balance sheet 合併資產負債表   om2)Cd9~7  
consolidated profit and loss account 合併損益表   B{!*OC{l  
consolidation 合併   :gTtWJ04]  
construction cost 營建成本   ..Bf-)w  
construction revenue 營建收入   rIeOli:<  
contract 合同   y'C
  
control account 統制賬戶   )6{,y{5!  
copyright 版權   o^W.53yX  
corporation 公司   cC]lO  
cost 成本   b<j*;n.  
cost accounting 成本會計   PO*0jO;%  
cost of labour 勞工成本   "'~&D/7  
cost of production 生產成本   7)*q@  
cost of manufacture 製造成本   z@[-+Q:  
cost of sales 銷貨成本   h-6x! 6pm  
cost price 成本價格   +LF`ZXe8l  
credit 貸方   g}$B4_sY  
credit note 收款通知單   LerRrN}~  
creditor 債權人   C(n_*8{  
crossed check 橫線支票   O% 8>siU  
current account 往來活期賬戶   7{p6&xXx  
current asset 流動資產   WHcw5_3#  
current liability 流動負債   ]/7#[  
current profit and loss 本期損益   |!L0X@ >  
debit 借方   =-] NAj\  
debt 債務   }pKKNZ`[  
debtor 債務人   BBa!le9P  
deed 契據   R%"'k<`#  
deferred assets 遞延資產   Bo0f`EC I  
deferred liabilities 遞延負債   6*:U1{Gl)  
delivery 交貨   j
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delivery expense 送貨費   lJt?0;gn  
delivery order 出貨單   f@0Km^aUc  
demand draft 即期匯票   GYtp%<<9;  
demand note 即期票據   EzU3'x  
demurrage charge 延期費   f1|&umJ$  
deposit 存款   G%>M@nYUE  
deposit slip 存款單   a1z*Z/!5  
depreciation 折舊   D!mx&O9  
direct cost 直接成本   ,6aF~p;wI|  
direct labour 直接人工   wZt2%+$6m  
director 董事   0(Hzh?t_  
discount 折扣   p. KT=dZT  
discount on purchase 進貨折扣   B#4'3Y-3  
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