[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。   VG'M=O{)3  
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acceptance 承兌   >|IUjv2L  
account 賬戶   8cI<~|4_  
accountant 會計員   &?59{B.mD  
accounting 會計   #l2KJ7AMK  
accounting system 會計制度   cg Y+xd@  
accounts payable 應付賬款   }&!fT\4  
accounts receivable 應收賬款   GI']&{  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   PaIE=Q4gJ  
adjustment ?#123;整   NpqK+GO  
administration expense 管理費用   re[v}cB  
advances 預付   J?DJA2o  
advertising expense 廣告費   JlaT -j  
agency 代理   L{&5Ets  
agent 代理人   nz
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agreement 契約   *e/8
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allotments 分配數   f~a]og5|G  
allowance 津貼   df9jT?l  
amalgamation 合併   `YL)[t? V  
amortization 攤銷   A*b>@>2  
amortized cost 應攤成本   X
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annuities 年金   u?xXZ]_u -  
applied cost 已分配成本   (58}G2}q  
applied expense 已分配費用   $Jc>B#1  
applied manufacturing expense 己分配製造費用   4rDaJd>,  
apportioned charge 攤派費用   nI0TvBD  
appreciation 漲價   v2K6y|6,  
article of association 公司章程   .0=VQU  
assessment 課稅   S29k IJ  
assets 資產   crvq]J5  
attorney fee 律師費   Cr&,*lUo  
audit 審計   @T 5dPmn  
auditor 審計員   V =9
  
average 平均數   e]5 n4"]D)  
average cost 平均成本   QP?eKW9 :  
bad debt 壞賬   HuB\92u  
balance 餘額   (:h#H[F  
balance sheet 資產負債表   T#OrsJdu  
bank account 銀行賬戶   4;;K1< 1  
bank balance 銀行結存   t?l0L1;  
bank charge 銀行手續費   3OZu v};k  
bank deposit 銀行存款   .+#<~Jv  
bank discount 銀行貼現   ^E]Xq]vd"  
bank draft 銀行匯票   ~[[(_C3  
bank loan 銀行借款   Lnk(l2~U  
bank overdraft 銀行透支   |K(jXZ)  
bankers acceptance 銀行承兌   f?Am)  
bankruptcy 破產   9jkaEn>m^  
bearer 持票人   myq:~^L ;  
beneficiary 受益人   LFwRTY,G  
bequest 遺產   P&kjtl68Y  
bill 票據   )}3!iDA  
bill of exchange 匯票   zt3y5'Nk  
bill of lading 提單   P;' xa^Y  
bills discounted 貼現票據   Bj1{=Pvl  
bills payable 應付票據   kklM"Av  
bills receivable 應收票據   %G43g#pD  
board of directors 董事會   I
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bonds 債券   xtq='s8e  
bonus 紅利   C]01(UoSZ  
book value 賬面價值   }K3!ujvR  
bookkeeper 簿記員   Y(U+s\X  
bookkeeping 簿記   $-#|g  
branch office general ledger 支店往來賬戶   ibj3
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broker 經紀人   |,)=-21&;  
brought down 接前   ]>T4\?aC  
brought forward 接上頁   FG@ ')N!g  
budget 預算   r@) _>(  
by-product 副產品   tgpg  
by-product sales 副產品銷售   I}hY @  
capital 股本   Uja`{uc  
capital income 資本收益   D *Hy 2eZ.  
capital outlay 資本支出   ^|kqy<<X  
capital stock 股本   -:]-g:;/  
capital stock certificate 股票   ,e93 I6  
carried down 移後   }bA@QEJ  
carried forward 移下頁   ;jZfVRl  
cash 現金   'jr[ ?WQ  
cash account 現金賬戶   a?K3/0G  
cash in bank 存銀行現金   ^f?>;,<&  
cash on delivery 交貨收款   xa&5o`>1G  
cash on hand 庫存現金   " > ]{t[Ib  
cash payment 現金支付   ?BA~$|lfxu  
cash purchase 現購   JI H6!  
cash sale 現沽   -+)06BqF}  
cashier 出?#123;員   9Z!|oDP-  
cashiers check 本票   [5T{`&  
certificate of deposit 存款單折   F
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certificate of indebtedness 借據   *kM^l!<g  
certified check 保付支票   wUJ>?u9  
certified public accountant 會計師   u,&[I^WK`C  
charges 費用   8nKb mjM  
charge for remittances 匯水手續費   ?#]wxH,  
charter 營業執照   ^0T DaZDLp  
chartered accountant 會計師   
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chattles 動產   L,7+26XV"B  
check 支票   EZ+L'  
che stub 支票存根   2
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closed account 己結清賬戶   K?$|Y-_D^M  
closing 結算   3<A$lG  
closing entries 結賬紀錄   &cuDGo.  
closing stock 期末存貨   s1kG:h2|$  
closing the book 結賬   HB:VpNFn  
columnar journal 多欄日記賬   @Lk!nP  
combination 聯合   jn,_Ncd#  
commission 佣金   (Rs052m1  
commodity 商品   u!@(u!Qz  
common stock 普通股   l)K8.(2  
company 公司   _|f_%S8a_=  
compensation 賠償   fMluVND  
compound interest 複利   +DwE~l  
consignee 承銷人   /k
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consignment 寄銷   ;t\oM7J|  
consignor 寄銷人   W<tw],M-#  
consolidated balance sheet 合併資產負債表   /+JHnedK  
consolidated profit and loss account 合併損益表   >p?Vv0*  
consolidation 合併   ZgI?#e  
construction cost 營建成本   1G`zwfmh~  
construction revenue 營建收入   P,W(9&KM  
contract 合同   2Y1y;hCK  
control account 統制賬戶   u6MHdCJ0y  
copyright 版權   .u3Z*+  
corporation 公司   :/XWk %  
cost 成本   -J]j=  
cost accounting 成本會計   dBb &sA-A  
cost of labour 勞工成本   Boj#r ,x  
cost of production 生產成本   aN DpCpy  
cost of manufacture 製造成本   r(OH  
cost of sales 銷貨成本   }/J<#}t  
cost price 成本價格   tFvXVfml  
credit 貸方   }CGA)yK~3  
credit note 收款通知單   %@MO5#)NI  
creditor 債權人   b-
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crossed check 橫線支票   a%*W( 4=Y  
current account 往來活期賬戶   x%`tWE|  
current asset 流動資產   BG^)?_69  
current liability 流動負債   moCr4*jDX,  
current profit and loss 本期損益   !t!'  
debit 借方   k< $(  
debt 債務   r<OqI*7  
debtor 債務人   L2> )HG
 
deed 契據   1qm _Qs&  
deferred assets 遞延資產   TH>7XK<90M  
deferred liabilities 遞延負債   OfPv'rW{x  
delivery 交貨   s)~Wcp'+M:  
delivery expense 送貨費   uFnq3m^u  
delivery order 出貨單   ZLlAK?N  
demand draft 即期匯票   WCyjp  
demand note 即期票據   :V~ AjV  
demurrage charge 延期費   *hli nQKs  
deposit 存款   v-&@c  
deposit slip 存款單   /[+qw%>  
depreciation 折舊   kJ"}JRA<  
direct cost 直接成本   q'KXn0IY#  
direct labour 直接人工   lS |:4U.  
director 董事   |\T!,~  
discount 折扣   ;nw}x4Y[  
discount on purchase 進貨折扣   2[I[I*"_d  
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