[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。   9S/X,|i  
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acceptance 承兌   CF]#0*MI  
account 賬戶   FV\$M6 _  
accountant 會計員   Y/]J0D  
accounting 會計   Rja>N)MzBf  
accounting system 會計制度   @m+FAdA 0  
accounts payable 應付賬款   (V<pz
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accounts receivable 應收賬款   4P=)u}{]^#  
accumulated profits 累積利益   H,Yrk(O-  
adjusting entry ?#123;整記錄   eCwR }m?_  
adjustment ?#123;整  
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administration expense 管理費用   U"OA m
}  
advances 預付   sNsHl  
advertising expense 廣告費   O2S{*D={  
agency 代理   {nH*Wu*^  
agent 代理人   %ZTI ?a  
agreement 契約   * TByAa{  
allotments 分配數   qJK-HF:#  
allowance 津貼   %o_CD>yD  
amalgamation 合併   rnQ9uNAu  
amortization 攤銷   !m?W+z~J  
amortized cost 應攤成本   3Gt@Fo=  
annuities 年金   1?{w~cF}  
applied cost 已分配成本   x }i'2  
applied expense 已分配費用   %h}3}p #4  
applied manufacturing expense 己分配製造費用   \9k{h08s  
apportioned charge 攤派費用   Hh'o:j(^  
appreciation 漲價   j1K?QH=e#{  
article of association 公司章程   T
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assessment 課稅   T#ehJq 5  
assets 資產   iCdq-r/r!6  
attorney fee 律師費   Bi|-KS.9  
audit 審計   ZmZ7E]c  
auditor 審計員   lFD/hz7lc  
average 平均數   M7c53fz  
average cost 平均成本   UQ~gjnb[c  
bad debt 壞賬   uZ+vYF^  
balance 餘額   9iN}v
 
balance sheet 資產負債表   s=1w6ZLD  
bank account 銀行賬戶   )]{&  
bank balance 銀行結存   4_w{
~  
bank charge 銀行手續費   _F3= H]P  
bank deposit 銀行存款   T^H`$;\  
bank discount 銀行貼現   Z(hRwIOF  
bank draft 銀行匯票   m-'+)lB  
bank loan 銀行借款   Gt;U9k|i  
bank overdraft 銀行透支   "2GssBa  
bankers acceptance 銀行承兌   +A<7:`sO  
bankruptcy 破產   4n/CSAT1  
bearer 持票人   9On(b|mT  
beneficiary 受益人   -bp7X{&  
bequest 遺產   L lVE5f?  
bill 票據   C[nacAi  
bill of exchange 匯票   1VB{dgr  
bill of lading 提單   :.?%e{7  
bills discounted 貼現票據   :+UahwiRD"  
bills payable 應付票據   &u0on)E  
bills receivable 應收票據   kRB2J3Nt.  
board of directors 董事會   |1UJKJwX  
bonds 債券   Rs53R$PIR  
bonus 紅利   XZ_vbYTj  
book value 賬面價值   T4x[ \v5d  
bookkeeper 簿記員   )Qc>NF0  
bookkeeping 簿記   RaAvPIJa |  
branch office general ledger 支店往來賬戶   UE 
K$  
broker 經紀人   OB\j q!"  
brought down 接前   2IFEl-IB[  
brought forward 接上頁   ,dSP%?vV  
budget 預算   YHI@Cj  
by-product 副產品   6q@VkzF  
by-product sales 副產品銷售   9pq-"?vHY0  
capital 股本   sU;aA0kz  
capital income 資本收益   fC!+"g55  
capital outlay 資本支出   <9aa@c57  
capital stock 股本   |H4f&&Wd  
capital stock certificate 股票   !T1)tGrH  
carried down 移後   kUQdi%3yY;  
carried forward 移下頁   lvIdYf$?  
cash 現金   @
\JoICz  
cash account 現金賬戶   Nx<%'-9)|  
cash in bank 存銀行現金   rPF2IS(5  
cash on delivery 交貨收款   Q5/BEUkC  
cash on hand 庫存現金   dS~#Lzm  
cash payment 現金支付   xJF}6yPm@  
cash purchase 現購   Ap9 %5:]  
cash sale 現沽   Oh/2$72  
cashier 出?#123;員   p|VgtQ/)%  
cashiers check 本票   p $zj2W+sN  
certificate of deposit 存款單折   KU)~p"0[6]  
certificate of indebtedness 借據   ^.( i!BG'  
certified check 保付支票   w$z]Z-  
certified public accountant 會計師   lb[\Lzdvmu  
charges 費用   ,|Lf6k  
charge for remittances 匯水手續費   7N I~47s|v  
charter 營業執照   ,-_\Y hY>  
chartered accountant 會計師   Nt P=m @  
chattles 動產   t.= 1<Ed  
check 支票   F}{uY(hv"[  
che stub 支票存根   'I1^70bB  
closed account 己結清賬戶   ew\ZFqA;  
closing 結算   ~6O<5@k  
closing entries 結賬紀錄   f)%8*B  
closing stock 期末存貨   .lIkJQ3d  
closing the book 結賬   -KFozwr5/  
columnar journal 多欄日記賬   yfCdK-9+B  
combination 聯合   <hM `]/J55  
commission 佣金   6qkMB|@Ix  
commodity 商品   +6+!M_0wA  
common stock 普通股   =#sr4T  
company 公司   <t)D`n
Y\  
compensation 賠償   <ZgbmRY8  
compound interest 複利   >(
39K  
consignee 承銷人  
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consignment 寄銷   o@blvW<v7  
consignor 寄銷人   t&L+]I'P3  
consolidated balance sheet 合併資產負債表   9#ZR0t.cY  
consolidated profit and loss account 合併損益表   m Qy!*0y  
consolidation 合併   YQ#o3sjs  
construction cost 營建成本   R3ru<u>k&  
construction revenue 營建收入   $
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contract 合同   i\z,)xp  
control account 統制賬戶   ?^z.WQ|f@  
copyright 版權   '+*{u]\  
corporation 公司   95^A !  
cost 成本   UA]U_P$c  
cost accounting 成本會計   ";$rcg"%X  
cost of labour 勞工成本   >)p8^jX   
cost of production 生產成本   D4e!A@LJ  
cost of manufacture 製造成本   CAvyS  
cost of sales 銷貨成本   v6q oH)n  
cost price 成本價格   ^P !}
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credit 貸方   fkmN?CU{1%  
credit note 收款通知單   N56/\1R  
creditor 債權人   "g>, X[g  
crossed check 橫線支票   y o |"-  
current account 往來活期賬戶   }Uc)i
NU  
current asset 流動資產   (np60mX<  
current liability 流動負債   z c7P2@  
current profit and loss 本期損益   smTPca)7s  
debit 借方   ^B`*4  
debt 債務   /6PL  
debtor 債務人   ROc)LCA  
deed 契據   #`(-Oj2hH  
deferred assets 遞延資產   C}>Pn{wY9  
deferred liabilities 遞延負債   ?<"H Io  
delivery 交貨   Oj? |g_  
delivery expense 送貨費   Bc^MZ~+ip  
delivery order 出貨單   N,M[Opm  
demand draft 即期匯票   o+j~~P  
demand note 即期票據   Sdn4y(&TP  
demurrage charge 延期費   ltH?Ew<
]  
deposit 存款   qZz?i  
deposit slip 存款單   ,q|;`?R;  
depreciation 折舊   1o*eu&@  
direct cost 直接成本   WQ>y;fi5/{  
direct labour 直接人工   r{pbUk  
director 董事   R %\K<#^\  
discount 折扣   v62M8r,Y  
discount on purchase 進貨折扣   y.PsC '  
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