[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。   E=p+z"Ui  
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acceptance 承兌    S=(O6+U  
account 賬戶   "0P`=n  
accountant 會計員   ){5Nod{}a  
accounting 會計   LKu\Mh|  
accounting system 會計制度   AAevN3a#nI  
accounts payable 應付賬款   eyCZ[SC  
accounts receivable 應收賬款   >CqzC8JF  
accumulated profits 累積利益   MIrx,d  
adjusting entry ?#123;整記錄   27e!KG[&  
adjustment ?#123;整   Hsf::K x  
administration expense 管理費用   .:r ~?$(  
advances 預付   >%j%Mj@8q|  
advertising expense 廣告費   ,t wx4r^  
agency 代理   v3I^81  
agent 代理人   ZD
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agreement 契約   y>P+"Z.K%}  
allotments 分配數   aix
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allowance 津貼   O,Q.-  
amalgamation 合併    p+h$]CH  
amortization 攤銷   '+PKGmRW  
amortized cost 應攤成本   "?I#! t%'  
annuities 年金   hz qJ !  
applied cost 已分配成本   Q5+1'mzAB  
applied expense 已分配費用   L(Y1ey9x  
applied manufacturing expense 己分配製造費用   ;.A}c)b  
apportioned charge 攤派費用   @%]A,\  
appreciation 漲價   t~) P1Lof\  
article of association 公司章程   -zR <m  
assessment 課稅   \HfAKBT  
assets 資產   Iux3f+ H  
attorney fee 律師費   Xu]~vik  
audit 審計   z%82Vt!a5  
auditor 審計員   Z7;V}[wie  
average 平均數   fK J -/{|  
average cost 平均成本   g'(bk@<BP  
bad debt 壞賬   ;o_F<68QP  
balance 餘額   4ba*Nc*Yc  
balance sheet 資產負債表   2%W;#oi?  
bank account 銀行賬戶   Z}J5sifr  
bank balance 銀行結存   pM?;QG;jA  
bank charge 銀行手續費   lB,1dw2(T  
bank deposit 銀行存款   4l$OO;B  
bank discount 銀行貼現  
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bank draft 銀行匯票   s,HbW%s  
bank loan 銀行借款   p)y5[HX  
bank overdraft 銀行透支   u
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bankers acceptance 銀行承兌   =@HS  
bankruptcy 破產   (%my:\>l  
bearer 持票人   B/twak\  
beneficiary 受益人   ^#9385  
bequest 遺產   mci> MEb  
bill 票據   IiU>VLa  
bill of exchange 匯票   :<QknU}dwy  
bill of lading 提單   "rv~I_zl  
bills discounted 貼現票據   Fc~G*Gz~Z|  
bills payable 應付票據   (2g a:}K  
bills receivable 應收票據   M3(N!xT  
board of directors 董事會   D)d]o&  
bonds 債券   <J/ =$u/  
bonus 紅利   *WwM"NFHDd  
book value 賬面價值   6d-\+t8  
bookkeeper 簿記員   VmS_(bM  
bookkeeping 簿記   wZqYtJ  
branch office general ledger 支店往來賬戶   YKyno?m  
broker 經紀人   a3@E`Z  
brought down 接前   .WSyL  
brought forward 接上頁   @N=vmtLP  
budget 預算   D|-]< r1"  
by-product 副產品   (Ou%0 KW  
by-product sales 副產品銷售   8Q'Emw |  
capital 股本   ZT0\V ]!B  
capital income 資本收益   OUX7 *_  
capital outlay 資本支出   r/YJ,2!  
capital stock 股本   V=O52?8  
capital stock certificate 股票   Pvxb6\G&d  
carried down 移後   ['d9sEv.  
carried forward 移下頁   G@]3EP  
cash 現金   {{G)Ry* pb  
cash account 現金賬戶   +7_qg i7:  
cash in bank 存銀行現金   g'" ~'  
cash on delivery 交貨收款   Qb536RpcTY  
cash on hand 庫存現金   eg0_ <  
cash payment 現金支付   NR4+&d  
cash purchase 現購   h4Crq Yxa_  
cash sale 現沽   V6]6KP#D  
cashier 出?#123;員   djd/QA
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cashiers check 本票   VYk:c`E  
certificate of deposit 存款單折   BU`X_Z1)  
certificate of indebtedness 借據   =sJ?]U  
certified check 保付支票   F/5&:e?( )  
certified public accountant 會計師   77>oQ~q  
charges 費用   ^Q/*on;A,/  
charge for remittances 匯水手續費   _imuyt".+  
charter 營業執照   vFPY|Vzh  
chartered accountant 會計師   2t= =<x  
chattles 動產   ejN/U{)jK'  
check 支票   %OQdUH4x  
che stub 支票存根   ?q h-#,O9B  
closed account 己結清賬戶   O?uICnmi6  
closing 結算   X8C7d6ca  
closing entries 結賬紀錄   = Xgo}g1  
closing stock 期末存貨   j G8;p41  
closing the book 結賬   #M-!/E  
columnar journal 多欄日記賬   8$(I! ;  
combination 聯合   DiFLat]X  
commission 佣金   'I[?R&j$G  
commodity 商品   uwe#&V-  
common stock 普通股   }b_Ob  
company 公司   'uL4ezTtA  
compensation 賠償   qng ~,m  
compound interest 複利   z^bS+0S5x!  
consignee 承銷人   H0l1=y  
consignment 寄銷   EPm~@8@"j?  
consignor 寄銷人   lF}[ YL  
consolidated balance sheet 合併資產負債表   YxF@1_g  
consolidated profit and loss account 合併損益表   wgl<JO  
consolidation 合併   d |17G  
construction cost 營建成本   f$I=oN  
construction revenue 營建收入   %>+uEjbT  
contract 合同   g5V\R*{  
control account 統制賬戶   R1];P*>%gZ  
copyright 版權   VD=H=Ju  
corporation 公司   g'.OzD  
cost 成本   `/O`%6,f1!  
cost accounting 成本會計   3H2~?CaJ  
cost of labour 勞工成本   ,i:?c  
cost of production 生產成本   ,#Z%0NLe  
cost of manufacture 製造成本   j=r1JV @  
cost of sales 銷貨成本   ;(C<gt,r}  
cost price 成本價格   bzr2Zj{4  
credit 貸方   #&Hi0..y  
credit note 收款通知單   5(>=};r+  
creditor 債權人   (&}[2pb!  
crossed check 橫線支票   o/pw=R/):  
current account 往來活期賬戶   <KMCNCU\+  
current asset 流動資產   #Oka7.yz  
current liability 流動負債   gk6f_0?X'  
current profit and loss 本期損益   !se1W5ke#  
debit 借方   EI_-5TtRD  
debt 債務   T^v763%  
debtor 債務人   56;u7  
deed 契據    ?eS;Yc  
deferred assets 遞延資產   1K Vit{  
deferred liabilities 遞延負債   c p"K?)  
delivery 交貨   gFR}WBl/  
delivery expense 送貨費   m23"xnRB  
delivery order 出貨單   NLy4Z:&{  
demand draft 即期匯票   ]?6wU-a  
demand note 即期票據   \U:OQ.e  
demurrage charge 延期費   ajSB3}PN  
deposit 存款   &gCGc?/R#  
deposit slip 存款單   Qs1CK;+zU  
depreciation 折舊   qPDNDkjDD  
direct cost 直接成本   QAkK5,`vV.  
direct labour 直接人工   aC1z.?!U  
director 董事   OAXA<  
discount 折扣   7_\ G|Zd  
discount on purchase 進貨折扣   aE~T!h  
  
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