[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。   4Zn"K}q  
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acceptance 承兌   TPF5?  
account 賬戶   tW -f_0a.  
accountant 會計員   ?'IY0^  
accounting 會計   $<s;YhM:u)  
accounting system 會計制度   Wb%t6N?  
accounts payable 應付賬款   \Q!
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accounts receivable 應收賬款   k0v&U@+-J  
accumulated profits 累積利益   +B&,$ceyaJ  
adjusting entry ?#123;整記錄   s
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adjustment ?#123;整   9 S4bg7  
administration expense 管理費用   5hvg]w95;  
advances 預付   | zy O;  
advertising expense 廣告費   /wX5>^  
agency 代理   IZs NMY  
agent 代理人   Fd;%wWY.zm  
agreement 契約   d=DQS>Nz  
allotments 分配數   #/0d  
allowance 津貼   )?MUUI:  
amalgamation 合併   Tl!}Rw~Pg  
amortization 攤銷  
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amortized cost 應攤成本   -(lCM/h  
annuities 年金   wZ%a:Z4TcM  
applied cost 已分配成本   b[rVr J  
applied expense 已分配費用   c0v6*O)  
applied manufacturing expense 己分配製造費用   928uGo5  
apportioned charge 攤派費用   IwVdx^9  
appreciation 漲價   P[%nD cB  
article of association 公司章程   -R-yr.$j*  
assessment 課稅   OsV'&@+G>  
assets 資產    \RS ,Y  
attorney fee 律師費   E*"oA1/
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audit 審計   
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auditor 審計員  
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average 平均數   \h@3dJ4  
average cost 平均成本   ez14f$cJ+  
bad debt 壞賬   85_Qb2<'r  
balance 餘額   V [Wo9Y\  
balance sheet 資產負債表   x K ;#C  
bank account 銀行賬戶   J3Xrl
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bank balance 銀行結存   wE 3fKG.  
bank charge 銀行手續費   lw43|_'G-t  
bank deposit 銀行存款   dUH+7.\  
bank discount 銀行貼現   `hf `l
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bank draft 銀行匯票   1\Z/}FT  
bank loan 銀行借款   P?h
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bank overdraft 銀行透支   vMzBp
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bankers acceptance 銀行承兌   oV'G67W  
bankruptcy 破產   * /^}  
bearer 持票人   yVe<+Z\7  
beneficiary 受益人   8l*h\p:Q  
bequest 遺產   dC>(UDC  
bill 票據   n.=Zw2F
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bill of exchange 匯票   ^#!\VGnL  
bill of lading 提單   k_`h (R  
bills discounted 貼現票據   6w4HJZ F~  
bills payable 應付票據   wpg7xx!  
bills receivable 應收票據   }`y%*--  
board of directors 董事會   :3[;9xCHj  
bonds 債券   5KTPlqm0qF  
bonus 紅利   mLfY^&2Pr  
book value 賬面價值   9v/=o`J#  
bookkeeper 簿記員   t=fr`|!  
bookkeeping 簿記   Zi}jf25  
branch office general ledger 支店往來賬戶   ~;}uYJ  
broker 經紀人   $;rvKco)%  
brought down 接前   mN Oxe  
brought forward 接上頁   u\(>a  
budget 預算   +DaKP)H\:  
by-product 副產品   P1^O0)  
by-product sales 副產品銷售   owx0J,,G  
capital 股本   ji C2B  
capital income 資本收益   DWS#q|j`"  
capital outlay 資本支出   n&2OfBJ  
capital stock 股本   3+&k{UZjt  
capital stock certificate 股票   ~gaWZQXyu  
carried down 移後   1\J9QZX0  
carried forward 移下頁   (7ujJ}#,  
cash 現金   Z7I
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cash account 現金賬戶   bg5i+a ,?  
cash in bank 存銀行現金   "m`}J*s"  
cash on delivery 交貨收款   Zb&"W]HSf  
cash on hand 庫存現金   M)~sL1)  
cash payment 現金支付   1amEQ  
cash purchase 現購   $Gcj
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cash sale 現沽   ~])Q[/=p  
cashier 出?#123;員   @hwNM#>`  
cashiers check 本票   BIEq(/-  
certificate of deposit 存款單折   -2j[;kgt}  
certificate of indebtedness 借據   xXfv({  
certified check 保付支票   t'Zv)Wu1E  
certified public accountant 會計師   3WpQzuHPT  
charges 費用   sL,|+>7T^M  
charge for remittances 匯水手續費   "wCx]{Di  
charter 營業執照   -qBdcbi|x)  
chartered accountant 會計師   5"ooam3  
chattles 動產   %rV|{@J `  
check 支票   <7! "8e  
che stub 支票存根   r4d#;S9{o  
closed account 己結清賬戶   _sn<"B%>  
closing 結算   !<out4Mz"  
closing entries 結賬紀錄   ?*.:*A  
closing stock 期末存貨  
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closing the book 結賬   (*kKfg4Wj  
columnar journal 多欄日記賬   -hq^';,  
combination 聯合   BF 0#G2`h>  
commission 佣金   { yB0JL}n  
commodity 商品   "MK2QIo  
common stock 普通股   P 5.@ LN  
company 公司   _SkiO}c8  
compensation 賠償   i(;.Y  
compound interest 複利   o_BRsJy  
consignee 承銷人   dc0& */`:  
consignment 寄銷   o'Fyo4Qd  
consignor 寄銷人   Z>l|R C  
consolidated balance sheet 合併資產負債表   ~7FS'!W,F
 
consolidated profit and loss account 合併損益表   *>2e4j]  
consolidation 合併   7rYB
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construction cost 營建成本   5$Kd<ky  
construction revenue 營建收入   ox_DEg7l  
contract 合同   |UB)q5I  
control account 統制賬戶   @n=&muC}  
copyright 版權   p2< 927z  
corporation 公司   yo(MJ^=d  
cost 成本   MPKrr  
cost accounting 成本會計   It<VjN9  
cost of labour 勞工成本   \RtFF  
cost of production 生產成本   >?_}NZ,y  
cost of manufacture 製造成本   +XSe;xk;rD  
cost of sales 銷貨成本   o5sw]R5  
cost price 成本價格   |ICn/r~  
credit 貸方   'p78^4'PL  
credit note 收款通知單   PVIZ Y^64  
creditor 債權人   j9yOkaVEg  
crossed check 橫線支票    NEPK  
current account 往來活期賬戶   q/
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current asset 流動資產   bg/=P>2  
current liability 流動負債   D?UURURf  
current profit and loss 本期損益   J"@X>n  
debit 借方   {$5g29  
debt 債務   1B:5O*I!J  
debtor 債務人   ZJ~0o2xZ'  
deed 契據   rqnxR
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deferred assets 遞延資產   V;^N:I\js  
deferred liabilities 遞延負債   @t@B
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delivery 交貨   8aC=k@YE  
delivery expense 送貨費   5UOqS#"0  
delivery order 出貨單   )v*k\:
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demand draft 即期匯票   ]N;nq  
demand note 即期票據   4)>UTMF  
demurrage charge 延期費   , s
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deposit 存款    zY7M]Az  
deposit slip 存款單   SAj#+_db  
depreciation 折舊   ,qo^G0XO  
direct cost 直接成本   ylb)SXBf  
direct labour 直接人工   XT*/aa-1'  
director 董事    (:o:_U  
discount 折扣   (+0(A777M  
discount on purchase 進貨折扣   4mKH |\g  
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