[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。   q9*MNHg}  
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acceptance 承兌   ?u$u?j|N  
account 賬戶   ! f l4"  
accountant 會計員   <iLM{@lZvJ  
accounting 會計   YZwaD b
 
accounting system 會計制度   ^4>k%d  
accounts payable 應付賬款   `dkV _ O0  
accounts receivable 應收賬款   c z'5iK  
accumulated profits 累積利益   a\5FAkI  
adjusting entry ?#123;整記錄   2&LQg=O  
adjustment ?#123;整   2 W<n5o   
administration expense 管理費用   DDd/DAkCX  
advances 預付   ]N)DS+V/  
advertising expense 廣告費   .2:\:H~3  
agency 代理   4gBp8*2  
agent 代理人   t;q7t!sC]  
agreement 契約   9^ed-h Bf  
allotments 分配數   _^S]gmE  
allowance 津貼   eEw.'B  
amalgamation 合併   </~ 6f(mg  
amortization 攤銷   UE0$ o?  
amortized cost 應攤成本   k5BXirB  
annuities 年金   9";sMB}W*  
applied cost 已分配成本   Hh[Tw&J4  
applied expense 已分配費用   [0; buVU.  
applied manufacturing expense 己分配製造費用   RYR-K^;R  
apportioned charge 攤派費用   Ud%s^A
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appreciation 漲價   %5'6Tj  
article of association 公司章程   oOU
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assessment 課稅   D{7w!z  
assets 資產   e{w>%)rcP  
attorney fee 律師費   x_w~G]! /  
audit 審計   WCq /c6 D  
auditor 審計員   \_]En43mg  
average 平均數   ,J=P,](  
average cost 平均成本   2)0b2QbQ
 
bad debt 壞賬   *|:Q%xr-  
balance 餘額   ~W#sTrK

 
balance sheet 資產負債表  
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bank account 銀行賬戶   cNK)5- U  
bank balance 銀行結存   @4+#Xd7"  
bank charge 銀行手續費   m?CZQq,  
bank deposit 銀行存款   G-um` /<%  
bank discount 銀行貼現   |CD"*[j]  
bank draft 銀行匯票   S6i@"h5  
bank loan 銀行借款   +b$S~0n
 
bank overdraft 銀行透支   PD[z#T!'  
bankers acceptance 銀行承兌   pHE}ytcT  
bankruptcy 破產   2?7(A  
bearer 持票人   ?;ukvD  
beneficiary 受益人   uXZg1F)  
bequest 遺產   (U1]:tZ<.  
bill 票據   P.\nLE J=  
bill of exchange 匯票   v1G"3fy
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bill of lading 提單   eCbf9B  
bills discounted 貼現票據   :*i f  
bills payable 應付票據   R=)55qu  
bills receivable 應收票據   /%rq hHs  
board of directors 董事會   Yg|lq9gD  
bonds 債券   3\$wdUFr  
bonus 紅利   PH3 >9/H  
book value 賬面價值   -%c<IX>z9  
bookkeeper 簿記員   s<QkDERMX  
bookkeeping 簿記   EM j;2!  
branch office general ledger 支店往來賬戶   c@(&[/q!  
broker 經紀人   K!z
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brought down 接前   W_YY#w f_  
brought forward 接上頁   *#U+qgA;`  
budget 預算   Bn?V9TEoO  
by-product 副產品   \fWW'  
by-product sales 副產品銷售   (K..k-o`.  
capital 股本   B}?IEpYp  
capital income 資本收益   "j<bA8$Vw  
capital outlay 資本支出   []kN16F  
capital stock 股本   i&Fiq&V)[  
capital stock certificate 股票   N5U)*U'-u  
carried down 移後   R*pC.QiB~  
carried forward 移下頁   %D}H|*IPu  
cash 現金   El2e~l9  
cash account 現金賬戶   F'm(8/A$  
cash in bank 存銀行現金   "UVFU-Z  
cash on delivery 交貨收款   m6mwyom.  
cash on hand 庫存現金   yzsab ^]  
cash payment 現金支付   m#e 3%150{  
cash purchase 現購   ? zDa=7 J  
cash sale 現沽   ->{d`-}m'  
cashier 出?#123;員   -Sv"gLB  
cashiers check 本票   X|LxV]  
certificate of deposit 存款單折   J%C#V}z7E  
certificate of indebtedness 借據   W;6vpPhg#!  
certified check 保付支票   C#pZw[  
certified public accountant 會計師   LtgXS hp_!  
charges 費用   _Xcn N:Rt  
charge for remittances 匯水手續費   K*-@Q0"KM{  
charter 營業執照   Y]|:?G7l]  
chartered accountant 會計師   vV?rpe|%  
chattles 動產   E ]9\R  
check 支票   2.e vx  
che stub 支票存根   Mj=$y?d ]  
closed account 己結清賬戶   qO1tj'U<  
closing 結算   :aLT0q!K  
closing entries 結賬紀錄   ef!
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closing stock 期末存貨   E.bi05l  
closing the book 結賬   aolN<u3G  
columnar journal 多欄日記賬   YGvUwj'2a  
combination 聯合   UaG1c%7?X  
commission 佣金   revF;l6->C  
commodity 商品   VZn=rw  
common stock 普通股   UO Ug4  
company 公司   9Z "+?bv/  
compensation 賠償   zSvgKmNY  
compound interest 複利   B$Z3+$h fF  
consignee 承銷人   =DbY?Q<Q  
consignment 寄銷   d%@~mcH>  
consignor 寄銷人   mog[pu:!,  
consolidated balance sheet 合併資產負債表   SlLw{Yb7\.  
consolidated profit and loss account 合併損益表   `Pn[tuIO  
consolidation 合併   #EGA#SKo
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construction cost 營建成本   \VMD$zZx  
construction revenue 營建收入   7}O.wUKw%  
contract 合同   zhI#f 0c  
control account 統制賬戶   r,P1^uHx  
copyright 版權   -5l6&Y   
corporation 公司   Q? t^@  
cost 成本   CWo1.pVw  
cost accounting 成本會計   zQ6p+R7D  
cost of labour 勞工成本   %6%<?jZ  
cost of production 生產成本   Pl=]Srw  
cost of manufacture 製造成本   r\6"5cQ=  
cost of sales 銷貨成本   o_M.EZO  
cost price 成本價格   ?jQ](i&  
credit 貸方   ^i)hm  
credit note 收款通知單   g.J N_ t5  
creditor 債權人   _96~rel_P  
crossed check 橫線支票   |WryBzZ>on  
current account 往來活期賬戶   DHC+C4  
current asset 流動資產   %h"z0@+  
current liability 流動負債   y4:H3Sk  
current profit and loss 本期損益   1'v5/  
debit 借方   nz1'?_5  
debt 債務   q@5K6yE  
debtor 債務人   ixm&aW6<  
deed 契據   DmVP  
deferred assets 遞延資產   %%ae^*[!n  
deferred liabilities 遞延負債   "& Dx=Yf  
delivery 交貨   c )md  
delivery expense 送貨費   jDM w2#<  
delivery order 出貨單   bOp54WI-g  
demand draft 即期匯票   dBV7Te4L  
demand note 即期票據   D<i[LZd  
demurrage charge 延期費   BE
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deposit 存款   g$:Xuw1  
deposit slip 存款單   fEE /-}d  
depreciation 折舊   RyB~Lm`ZK%  
direct cost 直接成本   +|Hioq*,t  
direct labour 直接人工  
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director 董事   %Pqk63QF  
discount 折扣   M~*u;v
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discount on purchase 進貨折扣   :HxA`@Ok  
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