[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。   l~[ K.p&  
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acceptance 承兌   \\ C!{}+  
account 賬戶   F2Gg_u@7M  
accountant 會計員   B]  Koi1B  
accounting 會計   ]hRs -x  
accounting system 會計制度   yM7FR);  
accounts payable 應付賬款   h!tg+9%  
accounts receivable 應收賬款   ]#7baZ  
accumulated profits 累積利益   y,`q6(&  
adjusting entry ?#123;整記錄   M0hR]4T  
adjustment ?#123;整   _>^Y0C[?5  
administration expense 管理費用   [Sc
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advances 預付   i_nUyH%b  
advertising expense 廣告費   q(BRJ(  
agency 代理   rddn"~lm1  
agent 代理人   @6-3D/=  
agreement 契約   6U,:J'5gP  
allotments 分配數   aM:tg1g  
allowance 津貼   M #%V%<  
amalgamation 合併   ^;$9>yi1  
amortization 攤銷   pP%+@;  
amortized cost 應攤成本   CY"i|s  
annuities 年金   h TPvt  
applied cost 已分配成本   "$q"Kilj%  
applied expense 已分配費用   Z/:W.*u  
applied manufacturing expense 己分配製造費用   (l/i#  
apportioned charge 攤派費用   \aN5:Yy  
appreciation 漲價   '1zC|:,  
article of association 公司章程   DLO#_t^v.  
assessment 課稅   fT=ZiHJ3Gu  
assets 資產   B5_QH8kt7  
attorney fee 律師費   ES#q/yab5  
audit 審計   ]SN5&S  
auditor 審計員   }ee3'LUPX  
average 平均數   [geT u  
average cost 平均成本   jU}  
bad debt 壞賬   S<5.}cR  
balance 餘額   ANR611-a  
balance sheet 資產負債表   Ko "JH=<  
bank account 銀行賬戶   6!){-IV  
bank balance 銀行結存   {@s6ly].  
bank charge 銀行手續費   McN'J.Sxp  
bank deposit 銀行存款   la
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bank discount 銀行貼現   \\ZhM  
bank draft 銀行匯票   |r4&@)  
bank loan 銀行借款   z[JM
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bank overdraft 銀行透支   WK.,q>#  
bankers acceptance 銀行承兌   2(GLc*B>  
bankruptcy 破產   lg@q} ]1  
bearer 持票人   .SBN^fq  
beneficiary 受益人   Z#K0a'  
bequest 遺產   "T}HH  
bill 票據   rWBgYh  
bill of exchange 匯票   wHQYBYKcd  
bill of lading 提單   wD@ wOC  
bills discounted 貼現票據   QdIoK7J 9  
bills payable 應付票據   oJI+c+e"  
bills receivable 應收票據   / $'M  
board of directors 董事會   Y1BxRd?D  
bonds 債券   (e3?--~b6  
bonus 紅利   iT1HbAT]  
book value 賬面價值   {Hw$`wL  
bookkeeper 簿記員   U*T :p>&  
bookkeeping 簿記   DyQvk  
branch office general ledger 支店往來賬戶   Tn$| Xa+:s  
broker 經紀人   lPz5.(5'  
brought down 接前   [VOw:|Tt  
brought forward 接上頁   XsMETl"Av4  
budget 預算   y|WOw(#  
by-product 副產品   24Htr/lPCT  
by-product sales 副產品銷售   ?_/T$b]  
capital 股本   fJY b)sN  
capital income 資本收益   +jp^  
capital outlay 資本支出  
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capital stock 股本   KpO%)M!/Z#  
capital stock certificate 股票   [wJl]i  
carried down 移後   TJs@V>,  
carried forward 移下頁   nm<S #i*  
cash 現金   ^X<ytOd5  
cash account 現金賬戶   Q\$cBSJC1  
cash in bank 存銀行現金   lpefOnO[  
cash on delivery 交貨收款   'RCX6TKBnR  
cash on hand 庫存現金   q -^Z=,<  
cash payment 現金支付   yn{U/+  
cash purchase 現購   @'S !G"\  
cash sale 現沽   JI92Dc*o   
cashier 出?#123;員   _\FA}d@N  
cashiers check 本票   |CjdmQ u  
certificate of deposit 存款單折   %W$?*Tm  
certificate of indebtedness 借據   J_XbtCmt  
certified check 保付支票   JZcW?Or  
certified public accountant 會計師   1)M%]I4  
charges 費用   sT"{ e7;F;  
charge for remittances 匯水手續費   [m]O^Hp{{  
charter 營業執照   U,$^|Iz  
chartered accountant 會計師   i(<do "Am<  
chattles 動產   [kZe6gYP&  
check 支票   4buzx&  
che stub 支票存根   "gi 1{  
closed account 己結清賬戶   +'?axv 6e  
closing 結算   h}P""  
closing entries 結賬紀錄   9{{CNy p  
closing stock 期末存貨   qd?k#G
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closing the book 結賬   $e![^I]`  
columnar journal 多欄日記賬   e +O0l  
combination 聯合   ?I#zcD)w  
commission 佣金   ` _]tN  
commodity 商品   cBnB(t%  
common stock 普通股   n!\&X9%[8  
company 公司   RIxGwMi%  
compensation 賠償   )Y,>cg:z~  
compound interest 複利   orAEVEm  
consignee 承銷人   XAc#ywophi  
consignment 寄銷   G(y@Tor+  
consignor 寄銷人   .;9I:YB$  
consolidated balance sheet 合併資產負債表   |70Lh+  
consolidated profit and loss account 合併損益表   q P>Gre  
consolidation 合併   $`/J V?Z  
construction cost 營建成本   _p=O*$b.  
construction revenue 營建收入   ]#x?[F  
contract 合同   'B4j=K*  
control account 統制賬戶   X2p9KC  
copyright 版權   %y;Cgo[  
corporation 公司   0sKY;(  
cost 成本   -|xyj2M  
cost accounting 成本會計   t5pf4M7  
cost of labour 勞工成本   ySwvj
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cost of production 生產成本   l] o&D))R  
cost of manufacture 製造成本   Y$?<y   
cost of sales 銷貨成本   n,N KJ t  
cost price 成本價格   iw^(3FcP@C  
credit 貸方   G@igxnm}  
credit note 收款通知單   8z,|N#  
creditor 債權人   ro4 XA1  
crossed check 橫線支票   9rsty{J8  
current account 往來活期賬戶   fhp][)g;  
current asset 流動資產   (""1[XURQK  
current liability 流動負債   K"r'w8P  
current profit and loss 本期損益   n/5)}( }K
 
debit 借方   y2eeE CS]  
debt 債務   -?WhJ.U  
debtor 債務人   G#;$;  
deed 契據   C0F#PXUy  
deferred assets 遞延資產   =<,
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deferred liabilities 遞延負債   YS5Pt)?  
delivery 交貨   +9mnxU>  
delivery expense 送貨費   T6ajWUw  
delivery order 出貨單   6uf+,F  
demand draft 即期匯票   dF%sD|<)  
demand note 即期票據   4 X2/ n  
demurrage charge 延期費   )5U&^tJ  
deposit 存款   uiIY,F
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deposit slip 存款單   PuhFbgxy  
depreciation 折舊   )_nc;&%w  
direct cost 直接成本   VL/%D*  
direct labour 直接人工   \{G1d"n  
director 董事   ,IW
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discount 折扣   "7pd(p *C  
discount on purchase 進貨折扣   S5Q$dAL  
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