[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。   ~4YU  
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acceptance 承兌   Si[:
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account 賬戶   A*)G. o:  
accountant 會計員   go^?F- dZ  
accounting 會計   8RS=Xemds  
accounting system 會計制度   jr$
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accounts payable 應付賬款   FSnF>3kj-  
accounts receivable 應收賬款   vvEr}G  
accumulated profits 累積利益   Nrp0z:  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   dq$H^BB+>  
administration expense 管理費用   oZ%rzLH  
advances 預付   +AVYypql8K  
advertising expense 廣告費   t e e  
agency 代理   Ji<^s@8Zc  
agent 代理人   8 /3`rEW  
agreement 契約   Qo7]fnnaV  
allotments 分配數   v[efM 8  
allowance 津貼   Un{hI`3]  
amalgamation 合併   s&-m!|P  
amortization 攤銷   L~nVoKY*V  
amortized cost 應攤成本   L8"0o 0-  
annuities 年金   o/uA_19  
applied cost 已分配成本   ~@8r-[  
applied expense 已分配費用   d^5OB8t  
applied manufacturing expense 己分配製造費用    [gK (x%  
apportioned charge 攤派費用   c#lW ?  
appreciation 漲價   sB|>\O#-
 
article of association 公司章程   iQryX(z  
assessment 課稅   hdZ{8 rP  
assets 資產   k"-2OT  
attorney fee 律師費   6wk/IJ`  
audit 審計   >_9w4g_<  
auditor 審計員   .GG6wL<$?  
average 平均數   NYS|fa  
average cost 平均成本   [se J'Io  
bad debt 壞賬   0<3)K[m~H  
balance 餘額   YKF5|;}  
balance sheet 資產負債表   !?t#QDo  
bank account 銀行賬戶   SyHS9>  
bank balance 銀行結存   & _mOw.  
bank charge 銀行手續費   2%0J/]n\A"  
bank deposit 銀行存款   ` drds  
bank discount 銀行貼現   m0I/X$-Cl5  
bank draft 銀行匯票   O>
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bank loan 銀行借款   nW1Obu8x|  
bank overdraft 銀行透支   $]eU'!
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bankers acceptance 銀行承兌   u,]?_bK)  
bankruptcy 破產   sC ,[CN:b  
bearer 持票人   t?& a?6:J  
beneficiary 受益人   @=@7U u-  
bequest 遺產   <5oG[1j  
bill 票據   "AH1)skB:  
bill of exchange 匯票   +6cOL48"  
bill of lading 提單   
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bills discounted 貼現票據   //9M~qHa"  
bills payable 應付票據   <[7 bUB  
bills receivable 應收票據   v(uYso_  
board of directors 董事會   P+tnXT>nE  
bonds 債券   s zgq7  
bonus 紅利   udCum4  
book value 賬面價值   \UKr|[P
  
bookkeeper 簿記員   GEJEh
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bookkeeping 簿記   >lZ9Y{Y4v  
branch office general ledger 支店往來賬戶   r*e<`Is  
broker 經紀人   FT0HU<." 1  
brought down 接前   F(jvdq  
brought forward 接上頁   h_O6Z2J1  
budget 預算   3ya _47D  
by-product 副產品   :aYbP,mE  
by-product sales 副產品銷售   ,MH9e!  
capital 股本   E_t ^osY&  
capital income 資本收益   @EPO\\C"f  
capital outlay 資本支出   TF_~)f(`  
capital stock 股本   JA
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capital stock certificate 股票   lLq9)+HGN  
carried down 移後   ZM:!LkK  
carried forward 移下頁   Qyn~Vu43  
cash 現金   Q&p'\6~  
cash account 現金賬戶   7WuhYJbf  
cash in bank 存銀行現金   tvh)N{j  
cash on delivery 交貨收款   ?V3kIb  
cash on hand 庫存現金   )~((6?k4e  
cash payment 現金支付   (`z
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cash purchase 現購   lIs<&-0  
cash sale 現沽   Y!M&8;>  
cashier 出?#123;員   ?Q`u\G3.m  
cashiers check 本票   "qb1jv#to  
certificate of deposit 存款單折   4dfR}C  
certificate of indebtedness 借據   /eZ UAxq  
certified check 保付支票   :?L
Uv:G  
certified public accountant 會計師   x>Hg.%/c[  
charges 費用  
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charge for remittances 匯水手續費   irg%n  
charter 營業執照   zkFx2(Hq-f  
chartered accountant 會計師   f$\gm+&hXE  
chattles 動產   kZ8+ev=  
check 支票   Vn4y^_H  
che stub 支票存根   =#tQhg,_  
closed account 己結清賬戶   A^ :/*  
closing 結算   t-, =sV  
closing entries 結賬紀錄   (]wd8M  
closing stock 期末存貨   )0RznFJ+X  
closing the book 結賬   ^U[c:Rz  
columnar journal 多欄日記賬   U9uy(KOW  
combination 聯合   v61'fQ1Qg!  
commission 佣金   j?5s/  
commodity 商品   *
3,Kn}ik  
common stock 普通股   p3sR>ToJ  
company 公司   7hg)R @OC  
compensation 賠償   zjuU*$A4  
compound interest 複利   :$=r^LSH  
consignee 承銷人   z?9vbx  
consignment 寄銷   y'5 y  
consignor 寄銷人   OPYl#3I  
consolidated balance sheet 合併資產負債表   D7|=ev  
consolidated profit and loss account 合併損益表   9&FFp*'3  
consolidation 合併   Wmm'j&hI  
construction cost 營建成本   3k5C;5  
construction revenue 營建收入   B~[}E]WEK  
contract 合同   `pB]_"b  
control account 統制賬戶   8&gr}r- 5  
copyright 版權   8IX:XDEQ  
corporation 公司   DH3.4EUWS  
cost 成本   /FP;Hsw%  
cost accounting 成本會計   dIQxU  
cost of labour 勞工成本   "r:i  
cost of production 生產成本   ( !K?^si  
cost of manufacture 製造成本   Xm#E99  
cost of sales 銷貨成本   1WArgR  
cost price 成本價格   YPq4VX,  
credit 貸方   \(S69@f  
credit note 收款通知單   mBp3_E.t  
creditor 債權人   9|;"+jlt  
crossed check 橫線支票   x4r=ENO)q  
current account 往來活期賬戶   >EMsBX  
current asset 流動資產   k7R8Q~4  
current liability 流動負債   o~ v   
current profit and loss 本期損益   (W=J3?hn  
debit 借方   fR:BF
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debt 債務   yu<'-)T.?  
debtor 債務人   `|{6U"n  
deed 契據   R F)Qsa  
deferred assets 遞延資產   1;e"3x"  
deferred liabilities 遞延負債   =V)88@W  
delivery 交貨   , Ww\C  
delivery expense 送貨費   gM0 ^k6bB8  
delivery order 出貨單   >u6*P{;\  
demand draft 即期匯票   3 &aBU[  
demand note 即期票據   H(MCY3t  
demurrage charge 延期費   ~^6[SbVb  
deposit 存款   R<5GG|( B  
deposit slip 存款單   'aq9]D_k  
depreciation 折舊   CY"iP,nHl  
direct cost 直接成本   j@j%)CCM  
direct labour 直接人工   `|t X[':  
director 董事   $p(,Qz(.8  
discount 折扣   }I1A4=d  
discount on purchase 進貨折扣   {*X8!P7C  
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