[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。   m`FNIY  
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acceptance 承兌   Iwc{R8B V  
account 賬戶   mzf+Cu:`v  
accountant 會計員   n;:rf7hGY  
accounting 會計   aG92ay  
accounting system 會計制度   pb=cBZ$  
accounts payable 應付賬款   ,Y>Bex_v  
accounts receivable 應收賬款   2!$gyu6bpG  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   F  3'9u#
 
adjustment ?#123;整   k+DR]icv  
administration expense 管理費用   I:d[Q s  
advances 預付   cwL1/DGDB  
advertising expense 廣告費   l!g]a2x*  
agency 代理   
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agent 代理人   sn?]n~z  
agreement 契約   :P(K2q3  
allotments 分配數   =F;.l@:  
allowance 津貼    ,qYJioWX  
amalgamation 合併   LK@l
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amortization 攤銷   6A=8+R'`F  
amortized cost 應攤成本   6O}`i>/6M  
annuities 年金   D7S'*;F  
applied cost 已分配成本   PK4iuU`vh  
applied expense 已分配費用   _X'"w|0  
applied manufacturing expense 己分配製造費用   h@LHRMO  
apportioned charge 攤派費用   F<(i.o(  
appreciation 漲價   dH^<t,v  
article of association 公司章程   tT79p.z B  
assessment 課稅   izx#
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assets 資產   ;JRs?1<='  
attorney fee 律師費   w-0mzk"  
audit 審計   Vb'7>  
auditor 審計員   
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average 平均數   Jzp#bgq}|  
average cost 平均成本   6}KZp~s  
bad debt 壞賬   P8 ?Fm`  
balance 餘額   L^{|uP15N
 
balance sheet 資產負債表   '_$uW&{NI  
bank account 銀行賬戶   tyDM'|p  
bank balance 銀行結存   -k7X:!>QHC  
bank charge 銀行手續費   j8sH#b7Z  
bank deposit 銀行存款  
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bank discount 銀行貼現   k
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bank draft 銀行匯票   B.L]Rk\4  
bank loan 銀行借款   E=#0I]v[  
bank overdraft 銀行透支   O1`9Y}G(r  
bankers acceptance 銀行承兌   A2nqf^b{#  
bankruptcy 破產   0]jA<vLR  
bearer 持票人   o#hjvg  
beneficiary 受益人   m{7(PHpw  
bequest 遺產   }YHX-e<Yx]  
bill 票據   25&J7\P*  
bill of exchange 匯票   0p@k({]<  
bill of lading 提單   DzheoA-+L'  
bills discounted 貼現票據   m-jHze`D3  
bills payable 應付票據   !S_^94b@  
bills receivable 應收票據   q`G,L(  
board of directors 董事會   ]7Z{ 8)T  
bonds 債券   QzAK##9bfa  
bonus 紅利   0pSmj2/,.  
book value 賬面價值   =ID 2  
bookkeeper 簿記員   -> J_ ~  
bookkeeping 簿記   ZZyDG9a>
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branch office general ledger 支店往來賬戶   Vy|6E#U  
broker 經紀人   =?-ye!w  
brought down 接前   i>joT><B  
brought forward 接上頁   Wy%s1iu  
budget 預算   LB.c o4  
by-product 副產品   0V!l,pg  
by-product sales 副產品銷售   Q3y;$"  
capital 股本   2r6'O6v  
capital income 資本收益   <u=4*:QE  
capital outlay 資本支出   mB\C
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capital stock 股本   0JD~M\-!^a  
capital stock certificate 股票    <Tot|R;  
carried down 移後   `w.AQ?p@  
carried forward 移下頁   7^Yk`Z?|a  
cash 現金   7K{Nb  
cash account 現金賬戶   ZKdeB3D  
cash in bank 存銀行現金   ZlojbL@|4  
cash on delivery 交貨收款   ~QZ"Z tu  
cash on hand 庫存現金   UG<79"\i  
cash payment 現金支付   .WQ+AE8Q  
cash purchase 現購   :(_+7N[KA  
cash sale 現沽   8+Bu+|c%f  
cashier 出?#123;員   0= ="^t_  
cashiers check 本票   B7Tk4q\;Q  
certificate of deposit 存款單折   42\-
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certificate of indebtedness 借據   U-^[lWn[@4  
certified check 保付支票   u@ 3y&b  
certified public accountant 會計師   ^Eo=W/   
charges 費用   k'PQ} ,Vb  
charge for remittances 匯水手續費   X.TI>90{  
charter 營業執照   HQ9X7[3  
chartered accountant 會計師   l)-Mq@V  
chattles 動產   ]0r|_)s  
check 支票   nL?oTze*p  
che stub 支票存根   ~j'l.gQb  
closed account 己結清賬戶   SI6B#u-i  
closing 結算   $@i"un;  
closing entries 結賬紀錄   7FF-*2@  
closing stock 期末存貨   99EXo+g  
closing the book 結賬   jp+_@S>  
columnar journal 多欄日記賬   28OWNS M=  
combination 聯合   D\H/
  
commission 佣金   ph2$oO 6,  
commodity 商品   -<#!DjV6(  
common stock 普通股   <A.W 8b7D  
company 公司   5IKL#V`3a  
compensation 賠償   tW;:-  
compound interest 複利   dz[ bm<T7  
consignee 承銷人   wl1m*`$  
consignment 寄銷   dC<LDxlv  
consignor 寄銷人   {w <+_++  
consolidated balance sheet 合併資產負債表   7zTqNnPnf  
consolidated profit and loss account 合併損益表   )RsM!}  
consolidation 合併   c '\SfW<  
construction cost 營建成本   4 m-I5!=O  
construction revenue 營建收入   /1`cRyS  
contract 合同   &5t :H 8b  
control account 統制賬戶   |p00j|k   
copyright 版權   *XWq?hi  
corporation 公司   wLV~F[:  
cost 成本   T$=4O9G  
cost accounting 成本會計   mNYl@+:psj  
cost of labour 勞工成本   ai*b:Q  
cost of production 生產成本   g-vg6@6  
cost of manufacture 製造成本   C}5M;|%3)  
cost of sales 銷貨成本   \b*X:3g*  
cost price 成本價格   m%#`y\]I  
credit 貸方   yA[({2%  
credit note 收款通知單   UMN*]_'+;b  
creditor 債權人   H UWxPIu  
crossed check 橫線支票   @InZ<AW>|  
current account 往來活期賬戶   \.gEh1HW  
current asset 流動資產   A`6ra}U<  
current liability 流動負債   l?*r5[O>n  
current profit and loss 本期損益   rbqo"g`  
debit 借方   4l8BQz}sb  
debt 債務   A4mSJ6K]  
debtor 債務人   _;RVe"tR#  
deed 契據   Ov82ibp_1  
deferred assets 遞延資產   9tg)Mo%  
deferred liabilities 遞延負債  
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delivery 交貨   i.1U|Pi  
delivery expense 送貨費   pe&UQ C^  
delivery order 出貨單   !8tS|C#2  
demand draft 即期匯票    a1N!mQ^  
demand note 即期票據   B8I4[@m>w\  
demurrage charge 延期費   W2wpcc  
deposit 存款   tK%c@gGU9  
deposit slip 存款單   D';eTy Y  
depreciation 折舊   ] q~ <=  
direct cost 直接成本   qO`qJ/  
direct labour 直接人工   =sOo:s
 
director 董事   l|/:Ot  
discount 折扣   uM(UO,X  
discount on purchase 進貨折扣   %zo= K}u  
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