[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。   Zf,9 k".'C  
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acceptance 承兌   R=co2 5  
account 賬戶   ua8Burl7  
accountant 會計員   R?Dc*,  
accounting 會計   ;WP%)Z  
accounting system 會計制度   W }"n*  
accounts payable 應付賬款   _U<r @  
accounts receivable 應收賬款   C1M @;  
accumulated profits 累積利益   NB.
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adjusting entry ?#123;整記錄   23iMG]J&  
adjustment ?#123;整   K}feS(Ji  
administration expense 管理費用   3~ptD5@WF  
advances 預付   h1U8z)D#   
advertising expense 廣告費   k^i\<@v  
agency 代理   "NMSLqO  
agent 代理人   0!5w0^1  
agreement 契約   8-_\Q2vG  
allotments 分配數   LJ{P93aq`^  
allowance 津貼   IE0hC\C}  
amalgamation 合併   4?c4GT9(6S  
amortization 攤銷   H[e=^JuD  
amortized cost 應攤成本   U=vh_NHj  
annuities 年金   0;/
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applied cost 已分配成本   I #bta  
applied expense 已分配費用   "oLY";0(=  
applied manufacturing expense 己分配製造費用   u|T
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apportioned charge 攤派費用   ;) (F4  
appreciation 漲價   #*zl;h1(  
article of association 公司章程  
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assessment 課稅   5<RZht$i  
assets 資產   wj$WE3Y  
attorney fee 律師費   c*N>7IF,  
audit 審計   0Q)m>oL.  
auditor 審計員   1$toowb"Zy  
average 平均數   tXg>R _\C  
average cost 平均成本   ;%YAiW8{Xk  
bad debt 壞賬   a j13cC$  
balance 餘額   z:JQ3D7/we  
balance sheet 資產負債表   1R"?X'w  
bank account 銀行賬戶    C4.g}q  
bank balance 銀行結存   k@=w? m  
bank charge 銀行手續費   3qVDHDQ?ZV  
bank deposit 銀行存款   XnNU-UCX  
bank discount 銀行貼現   QG8X{'  
bank draft 銀行匯票   Pq<]`9/w^w  
bank loan 銀行借款   F&6Xo]?  
bank overdraft 銀行透支   hTS?+l  
bankers acceptance 銀行承兌   8;q2W F{AX  
bankruptcy 破產   AD0pmD  
bearer 持票人   LO@='}D=  
beneficiary 受益人   .DN)ck:e;  
bequest 遺產   7dq*e4z)  
bill 票據   T8US` MZ  
bill of exchange 匯票   tEl_a~s*3?  
bill of lading 提單   56l1&hp8In  
bills discounted 貼現票據   wxW\L!@  
bills payable 應付票據   <UE-9g5?G  
bills receivable 應收票據   oRZ--1oR_  
board of directors 董事會   +/|t8zFWs  
bonds 債券   aS)Gj?Odf  
bonus 紅利   n/vKxtW  
book value 賬面價值   -d8U Hc  
bookkeeper 簿記員   UWIw/(Mv/]  
bookkeeping 簿記   M #)@!  
branch office general ledger 支店往來賬戶   TChKm- x  
broker 經紀人   1J?x2

 
brought down 接前   $PbwC6>8  
brought forward 接上頁   3{FUFx  
budget 預算   <xO" E%t  
by-product 副產品   $^Z
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by-product sales 副產品銷售   WJs2d73Qp  
capital 股本    o^*k   
capital income 資本收益   {OGv1\ol&  
capital outlay 資本支出   ITr@;@}c]  
capital stock 股本   |4?O4QN
 
capital stock certificate 股票   TBr@F|RXiO  
carried down 移後   (N/KP+J$n  
carried forward 移下頁   ]O 8hkGa  
cash 現金   *-lw2M9V  
cash account 現金賬戶   %D $+Z(  
cash in bank 存銀行現金   ,#blY~h8^  
cash on delivery 交貨收款   nAY'1!Oi  
cash on hand 庫存現金   )4CF*>*6V  
cash payment 現金支付   ['#3GJz-  
cash purchase 現購   ;lU]ilYv  
cash sale 現沽   JV_V2L1Ut  
cashier 出?#123;員   QsC6\Gt#  
cashiers check 本票   XmI63W*  
certificate of deposit 存款單折   TW)~&;1
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certificate of indebtedness 借據   ^f_4w|u,+  
certified check 保付支票   ,I^:xw_  
certified public accountant 會計師   Di>
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charges 費用   T(4OPiKu  
charge for remittances 匯水手續費   CTh!|mG  
charter 營業執照   %wk3&EC.  
chartered accountant 會計師   SM1[)jZ-  
chattles 動產   ;:#g\|(<+  
check 支票   45H(.}&f  
che stub 支票存根   <o:|0=Swb  
closed account 己結清賬戶   J%SuiT$L&Y  
closing 結算   ;rjd?r  
closing entries 結賬紀錄   /+zzZnLl-M  
closing stock 期末存貨   +u| p<z  
closing the book 結賬   wN^$8m5\T^  
columnar journal 多欄日記賬   {- Y.C
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combination 聯合   =*Ru2  
commission 佣金   86HK4sES  
commodity 商品   #s]'2O  
common stock 普通股   .Mz'h9@  
company 公司   gK+/wTQ%  
compensation 賠償   K! e5
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compound interest 複利   4 /Q4sE~<  
consignee 承銷人   d@IV@'Q7u  
consignment 寄銷   2Pz)vnV"  
consignor 寄銷人   1C
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consolidated balance sheet 合併資產負債表   MlmdfO%Y  
consolidated profit and loss account 合併損益表   MF]EX  
consolidation 合併   F!pgec%]'  
construction cost 營建成本   8DO3L "  
construction revenue 營建收入   >2[nTfS  
contract 合同   2B`#c}PP  
control account 統制賬戶   KVA~|j B  
copyright 版權   j$mCU?  
corporation 公司   OS7^S1r-  
cost 成本   Q( g&/O  
cost accounting 成本會計   [44C`x[8M+  
cost of labour 勞工成本   9zs!rlzQ  
cost of production 生產成本   &|&tPD/dJ  
cost of manufacture 製造成本   .]D7Il  
cost of sales 銷貨成本   bz4TbGg]  
cost price 成本價格   <-rw>,  
credit 貸方   ~4'AnoD1w  
credit note 收款通知單   t~(|2nTO5  
creditor 債權人   2ms@CQy(00  
crossed check 橫線支票   [t}\8^y  
current account 往來活期賬戶   1xsIM'&  
current asset 流動資產   &/-^D/ot  
current liability 流動負債   N_^s;Qj  
current profit and loss 本期損益   p81Vt  
debit 借方   :,[=g$CT:  
debt 債務   K|^'`FpPO  
debtor 債務人   ~&\}qz3  
deed 契據   #
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deferred assets 遞延資產   N:nhS3N<L  
deferred liabilities 遞延負債   RjW< H6a"K  
delivery 交貨   I2G:jMPy  
delivery expense 送貨費   zvAUF8'_  
delivery order 出貨單   2n|]&D3V"'  
demand draft 即期匯票   r
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demand note 即期票據   :y%CP8  
demurrage charge 延期費   "s3eO  
deposit 存款   _Cnl|'  
deposit slip 存款單   zC<k4[.  
depreciation 折舊   bDq[j8IT6  
direct cost 直接成本   5@&{%99  
direct labour 直接人工   v62O+{  
director 董事   oTLA&dy@  
discount 折扣   <)am]+Lswy  
discount on purchase 進貨折扣   op5G}QZ  
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