[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;{45V  
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acceptance 承兌   .&=nP?ZPC6  
account 賬戶   x6\EU=
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accountant 會計員   R2yiExw<  
accounting 會計   7RM$%'n\  
accounting system 會計制度   "detDB   
accounts payable 應付賬款   9^QiFgJ y  
accounts receivable 應收賬款   m!SxX&m"G  
accumulated profits 累積利益   ;*5$xs&=_Z  
adjusting entry ?#123;整記錄   0#0[E,  
adjustment ?#123;整   _Je<_pl!D  
administration expense 管理費用   b/HhGA0  
advances 預付   4\a KC%5  
advertising expense 廣告費   3#`_
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agency 代理   s'qd%JxD  
agent 代理人   n=WwB(}q  
agreement 契約   #S)+eH  
allotments 分配數   <0g.<n,  
allowance 津貼   '`&gSL.1a@  
amalgamation 合併   /J )MW{;O  
amortization 攤銷   ER<LP@3k  
amortized cost 應攤成本   Z5/^pyc  
annuities 年金   X*hY?'Rp  
applied cost 已分配成本   5R
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applied expense 已分配費用   |N/Grk4
 
applied manufacturing expense 己分配製造費用   $OB2ZS"  
apportioned charge 攤派費用   dc.9:u*w  
appreciation 漲價   uP2e/a  
article of association 公司章程   ?-%Q [W  
assessment 課稅   #pO=\lJ
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assets 資產   FOVghq@  
attorney fee 律師費   8Yc'4v#}  
audit 審計   _rt+OzZ*L  
auditor 審計員   4v9jGwnzt  
average 平均數   WyciIO1  
average cost 平均成本   r0t4\d _&  
bad debt 壞賬   :@#9P ,"  
balance 餘額   +A%|.;  
balance sheet 資產負債表   Z>

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bank account 銀行賬戶   'ol8lIa.P  
bank balance 銀行結存   {2l35K=  
bank charge 銀行手續費   [Z9 lxZ|  
bank deposit 銀行存款   m_YXTwwx  
bank discount 銀行貼現   #0>??]&r  
bank draft 銀行匯票   9'+Eu)l:  
bank loan 銀行借款   kT)[<`
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bank overdraft 銀行透支   n'*4zxAA  
bankers acceptance 銀行承兌   nMm4fns  
bankruptcy 破產   IlN: NS  
bearer 持票人   PJ}d- 
 
beneficiary 受益人   4A0 ,N8ja}  
bequest 遺產   !Q[j;f   
bill 票據   *g7BR`Bt]z  
bill of exchange 匯票   Io_bS+  
bill of lading 提單   ?1Os%9D*  
bills discounted 貼現票據   t7GK\B8:  
bills payable 應付票據    >}<1  
bills receivable 應收票據   d8D028d  
board of directors 董事會   ;B*im S10  
bonds 債券   iB4`w\-o  
bonus 紅利   fghw\\]3  
book value 賬面價值   wO<.wPa`  
bookkeeper 簿記員   }@6Tcn1  
bookkeeping 簿記   >,%or cN  
branch office general ledger 支店往來賬戶   >s dT=6v  
broker 經紀人   x -;tV=E}  
brought down 接前   F(h jP  
brought forward 接上頁   w{F{7X$^  
budget 預算   |m{u]9  
by-product 副產品   7s
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by-product sales 副產品銷售   U]Y</>xGI  
capital 股本   o6bT.{8\  
capital income 資本收益   aF8'^xF  
capital outlay 資本支出   ZZ'5BfI"I%  
capital stock 股本   LH}]& >F  
capital stock certificate 股票   >lPWji'4;  
carried down 移後   Y mvd3>_  
carried forward 移下頁   a4d7;~tZ  
cash 現金   jD }G9=[$1  
cash account 現金賬戶   P;8nC:zL  
cash in bank 存銀行現金    'ug:ic  
cash on delivery 交貨收款   
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cash on hand 庫存現金   r=}v` R&  
cash payment 現金支付   q4MR9ig1E_  
cash purchase 現購   JjMa
 
cash sale 現沽   HQkK8'\LP  
cashier 出?#123;員   jK^Q5iD  
cashiers check 本票   j+"w2  
certificate of deposit 存款單折   %eOO8^N  
certificate of indebtedness 借據   216=7O2F  
certified check 保付支票   X+2uM+  
certified public accountant 會計師   8sus$:Ry  
charges 費用   X 0vcBHh  
charge for remittances 匯水手續費   ;cEoc(<?  
charter 營業執照   !
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chartered accountant 會計師   )4#YS$B$@)  
chattles 動產   }3O 0nab  
check 支票   \s?8}k  
che stub 支票存根   /
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closed account 己結清賬戶   fI v?HD:j  
closing 結算   xovsh\s  
closing entries 結賬紀錄   [$X^r<|P@  
closing stock 期末存貨   @WCA7DW!  
closing the book 結賬   8IkmFXj  
columnar journal 多欄日記賬   !8e;3W  
combination 聯合   %?hvN  
commission 佣金   G^|!'V  
commodity 商品   Xj9\:M-  
common stock 普通股   [H[L};%=j  
company 公司   \ )WS^KR%  
compensation 賠償   ({3Ap{Q}  
compound interest 複利   {E[t(Ig  
consignee 承銷人   ,njlKkFw^Z  
consignment 寄銷   Y&<]:)  
consignor 寄銷人   NDUH10Y:[  
consolidated balance sheet 合併資產負債表   hd*GDjmRQ/  
consolidated profit and loss account 合併損益表   ZEK,Z['  
consolidation 合併   Jmuyd\?,b  
construction cost 營建成本   g=/!Ry=  
construction revenue 營建收入   Xub*i^(]  
contract 合同   n:[@#xs-  
control account 統制賬戶   A$M8w9  
copyright 版權   ck< `kJ`b  
corporation 公司   [l/! &6  
cost 成本   %M3L<2  
cost accounting 成本會計   uBK0+FLL@  
cost of labour 勞工成本   PN3 Qxi4F  
cost of production 生產成本   _N {4Rs0  
cost of manufacture 製造成本   G@KDRv  
cost of sales 銷貨成本   9W0*|!tQ,+  
cost price 成本價格   '&+]85_&$  
credit 貸方   W#+f2 RR  
credit note 收款通知單   R< L =&I  
creditor 債權人   _NB*+HVo  
crossed check 橫線支票   r+d+gO.  
current account 往來活期賬戶   !1Hs;K  
current asset 流動資產   7},oY""8  
current liability 流動負債   &) 64:l&  
current profit and loss 本期損益   182g6/,  
debit 借方   * RyU*au  
debt 債務   "=w:LRw  
debtor 債務人   xG;;ykh.]  
deed 契據   -g."{ |  
deferred assets 遞延資產   xL*J9&~iG  
deferred liabilities 遞延負債   gnG h )  
delivery 交貨   \%&A? D  
delivery expense 送貨費   U9\\8  
delivery order 出貨單   p+8o'dl8=  
demand draft 即期匯票   Q}G2f4  
demand note 即期票據   ,]@K,|pC)  
demurrage charge 延期費   z4 <_>)p  
deposit 存款   6J\ 2=c`  
deposit slip 存款單   <(@Z#%O9)  
depreciation 折舊   >|z:CX$]  
direct cost 直接成本   b*Q3j}cZ  
direct labour 直接人工   Qd~z<U l  
director 董事   S6}_N/;6~  
discount 折扣   064k;|>D  
discount on purchase 進貨折扣   a{L&RRJ  
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