[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。   cOf.z)kf6  
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acceptance 承兌   j[Jwa*GQP  
account 賬戶   &^`[$LtYd  
accountant 會計員   H:nO\]  
accounting 會計   C#V_Gb  
accounting system 會計制度   63(XCO  
accounts payable 應付賬款   i#NtiZ.t=  
accounts receivable 應收賬款   75pn1*"gQ  
accumulated profits 累積利益   EQe$~}[  
adjusting entry ?#123;整記錄   'rNLh3  
adjustment ?#123;整   c
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administration expense 管理費用   O]Ey@7 &  
advances 預付   n&!q9CR`  
advertising expense 廣告費   Mtl`A'KQ/K  
agency 代理   |!81M|H  
agent 代理人   l,6' S8=  
agreement 契約   NFyV02.  
allotments 分配數   P2&0bNY  
allowance 津貼   K5RgWP  
amalgamation 合併   <*I*#WI&B  
amortization 攤銷   PMi.)%++  
amortized cost 應攤成本   7~r_nP_  
annuities 年金   /2''EF';  
applied cost 已分配成本   %ikPz~(  
applied expense 已分配費用   vmv6y*qU  
applied manufacturing expense 己分配製造費用   #)#J`s1R  
apportioned charge 攤派費用   ]XcWGQv~  
appreciation 漲價   R|k:8v{V=  
article of association 公司章程   B8unF=u  
assessment 課稅   c'XSs  
assets 資產   p1[|5r5Day  
attorney fee 律師費   HWIn.i j  
audit 審計   j<QK1d17  
auditor 審計員   yf[1?{iVo  
average 平均數   iMv):1p>8  
average cost 平均成本   7xM4=\~OG  
bad debt 壞賬   n!sOKw  
balance 餘額   G5|'uKz2"  
balance sheet 資產負債表   g##<d(e!}  
bank account 銀行賬戶   ?VCp_Ji  
bank balance 銀行結存   g\9&L/xDN  
bank charge 銀行手續費   }+}Cl T  
bank deposit 銀行存款   mE;^B%v
 
bank discount 銀行貼現   qfdL *D  
bank draft 銀行匯票   GPizR|}h  
bank loan 銀行借款   P'SGt  
bank overdraft 銀行透支   o^/ fr&,9  
bankers acceptance 銀行承兌   
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bankruptcy 破產   v-8{mK`9\  
bearer 持票人   S?zP; iFj  
beneficiary 受益人   I]HLWF  
bequest 遺產   Rqbz3h~  
bill 票據   \[|X^8j  
bill of exchange 匯票   $WE=u9m  
bill of lading 提單   elR1NhB|p  
bills discounted 貼現票據   M?Fv'YE  
bills payable 應付票據   ++UxzUd  
bills receivable 應收票據   fT{jD_Q+3  
board of directors 董事會   QCG-CzJ9l  
bonds 債券   Zx`/88!x[  
bonus 紅利   ]<ay_w;  
book value 賬面價值   3UF^Ff<wo  
bookkeeper 簿記員   Q-A_8  
bookkeeping 簿記   R5mb4  
branch office general ledger 支店往來賬戶   ' s5H_ah  
broker 經紀人   Pqj\vdzx  
brought down 接前   p.<d+S<  
brought forward 接上頁   ?)[=>Kp  
budget 預算   ]k BC,m(  
by-product 副產品   t|9 vb  
by-product sales 副產品銷售   1
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capital 股本   =(~*8
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capital income 資本收益   1d842pt  
capital outlay 資本支出   <Fv7JPN%  
capital stock 股本   =*.S<Ko)  
capital stock certificate 股票   !]9qQ7+R%  
carried down 移後   m&#D~  
carried forward 移下頁   [,;O$j}  
cash 現金   g~(
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cash account 現金賬戶   [S-#}C?~  
cash in bank 存銀行現金   J0YNzC4  
cash on delivery 交貨收款   &_s^C?x  
cash on hand 庫存現金   RH$l?j6  
cash payment 現金支付   o.Bbb=*rZ  
cash purchase 現購   0'Qvis[kt  
cash sale 現沽   C!nbl+75  
cashier 出?#123;員   DjiI*HLNR  
cashiers check 本票   9 &Ry51  
certificate of deposit 存款單折   "Er8RUJA  
certificate of indebtedness 借據   [g}
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certified check 保付支票   {d0 rUHP  
certified public accountant 會計師    XF>!~D  
charges 費用   arS@l<79  
charge for remittances 匯水手續費   5Vdy:l  
charter 營業執照   +QOK]NJN  
chartered accountant 會計師   *5\'$;Rg  
chattles 動產   {9) 
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check 支票   h`eHoKJ#w  
che stub 支票存根   &os:h] C  
closed account 己結清賬戶   ~Y;Z5e=  
closing 結算   fN21[Jv3  
closing entries 結賬紀錄   Eg2SC?5
 
closing stock 期末存貨   <]_[o:nOP  
closing the book 結賬   F7/%,vf  
columnar journal 多欄日記賬   R:ecLbC  
combination 聯合   t0?tXe.B  
commission 佣金   X eslOsHh  
commodity 商品   sPl3JP&s  
common stock 普通股   hSN38wy  
company 公司   _KBa`lhE  
compensation 賠償   Okd.  ~  
compound interest 複利   H(O|y2  
consignee 承銷人   *y` (^kyS  
consignment 寄銷   |+JC'b?,  
consignor 寄銷人   J uOCOl\  
consolidated balance sheet 合併資產負債表   DMSC(Sz  
consolidated profit and loss account 合併損益表   ;!7M<T$&  
consolidation 合併   I>6zX  
construction cost 營建成本  
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construction revenue 營建收入   h2= wC.  
contract 合同   X`-o0HG  
control account 統制賬戶   Uc ; S@  
copyright 版權   K(?p]wh  
corporation 公司   7{k?"NF  
cost 成本   'F:Tv[qx  
cost accounting 成本會計   W[e2J&G  
cost of labour 勞工成本   Po.by~|  
cost of production 生產成本   yt
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cost of manufacture 製造成本   Z^%HDB9^  
cost of sales 銷貨成本   JW=q'ibR  
cost price 成本價格   <K>qK]|C  
credit 貸方   A 6E~GJa  
credit note 收款通知單   `D$RL*C;M`  
creditor 債權人   [A] +Azc  
crossed check 橫線支票   B1%xU ?  
current account 往來活期賬戶   Df]*S  
current asset 流動資產  
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current liability 流動負債   E}#&2n8Y  
current profit and loss 本期損益   \J;]g\ &I"  
debit 借方   m%.[|sZ3EM  
debt 債務   H:WuMwD4  
debtor 債務人   mgodvX  
deed 契據   64<*\
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deferred assets 遞延資產   N| P?!G-=  
deferred liabilities 遞延負債   )t:8;;W@Ir  
delivery 交貨   w6-<HPW<S  
delivery expense 送貨費   u_8Z^T  
delivery order 出貨單   "5EL+z3v  
demand draft 即期匯票   WY5HmNX3E  
demand note 即期票據   S0LaQ<9.  
demurrage charge 延期費   N0ef5J JM`  
deposit 存款   `_]UlI_h  
deposit slip 存款單   =8"xQ>D62  
depreciation 折舊   Mp[2Auf  
direct cost 直接成本   @~&^1%37)  
direct labour 直接人工   S/l6 c P  
director 董事   'TA !JB+  
discount 折扣   6!;D],,"#.  
discount on purchase 進貨折扣   _kBx2>qQ  
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