[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|=x+M1sH  
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acceptance 承兌   ^ AZ#tp%)  
account 賬戶   . Xlo-gHk  
accountant 會計員   =dXHQU&Q  
accounting 會計   <bcf"0A  
accounting system 會計制度   qlhc"}5x }  
accounts payable 應付賬款   L*0YOE%=]  
accounts receivable 應收賬款   =!Ik5LiD  
accumulated profits 累積利益   bTs2$81[  
adjusting entry ?#123;整記錄   &A:
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adjustment ?#123;整   E:`_P+2p  
administration expense 管理費用   aB%.]b
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advances 預付   `E~"T 0RX  
advertising expense 廣告費   1^_W[+<S/  
agency 代理   tP_.-//  
agent 代理人   xI,3(A.  
agreement 契約   "
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allotments 分配數   B:>:$LIL  
allowance 津貼   b+Q{Z*  
amalgamation 合併   :7{GOx  
amortization 攤銷   Y[*.^l._  
amortized cost 應攤成本   _'p/8K5)=  
annuities 年金   fR1LVLU  
applied cost 已分配成本   9>{fsy  
applied expense 已分配費用   6AIq
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applied manufacturing expense 己分配製造費用   G}U <^]c  
apportioned charge 攤派費用   p39$V[*g(  
appreciation 漲價   gmp@ TY=:L  
article of association 公司章程   +S+!:IB  
assessment 課稅   $uLTYu  
assets 資產   +149 o2  
attorney fee 律師費    c@A.jc  
audit 審計   &5}YTKe}|  
auditor 審計員   \p:)Cdn  
average 平均數   c{^1`(#?  
average cost 平均成本   G 1{m"1M  
bad debt 壞賬   ybpOk  
balance 餘額   <pp
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balance sheet 資產負債表   a3n Wt  
bank account 銀行賬戶   p$"~vA .  
bank balance 銀行結存   Q7amp:JFb  
bank charge 銀行手續費   A":=-$)  
bank deposit 銀行存款   )]n>.ZmLCB  
bank discount 銀行貼現   Av.`'.b  
bank draft 銀行匯票   5$ How!  
bank loan 銀行借款   ,wf_o%'eW  
bank overdraft 銀行透支   Fs>MFj  
bankers acceptance 銀行承兌   V 2Xv)  
bankruptcy 破產   y/@Bh zc  
bearer 持票人   PY|zN|  
beneficiary 受益人   ,b^Y8_ltoT  
bequest 遺產   ; &rxwL  
bill 票據   \HxF?i "
 
bill of exchange 匯票   e"1mdw"  
bill of lading 提單   wmpQF<  
bills discounted 貼現票據   ;nlJD#  
bills payable 應付票據   xM{[~Kh_x  
bills receivable 應收票據   e'
~Qe_  
board of directors 董事會   d
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bonds 債券   aGWO3Nk  
bonus 紅利   vJr,lBHEk  
book value 賬面價值   Z/Wf  
bookkeeper 簿記員   N[9o6Nl|a  
bookkeeping 簿記   /1TK+E$  
branch office general ledger 支店往來賬戶   EFi
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broker 經紀人   0aq{Y7sYU  
brought down 接前   [#wt3<d`)  
brought forward 接上頁   uv5NqL&  
budget 預算   ty[%:eG#  
by-product 副產品   6r^ZMW  
by-product sales 副產品銷售   "[/W+&z[~  
capital 股本   `?T::&`  
capital income 資本收益   _G`Q2hf"5  
capital outlay 資本支出   [cFD\"gJAr  
capital stock 股本   2cu2S"r  
capital stock certificate 股票   zM8 jjB  
carried down 移後   &R/-~w5  
carried forward 移下頁   ;7[DFlS\P  
cash 現金   ,a WI&ve6  
cash account 現金賬戶   -7oIphJ=\  
cash in bank 存銀行現金   3h kEjR  
cash on delivery 交貨收款   l_((3e[)  
cash on hand 庫存現金   uih8ZmRt  
cash payment 現金支付   C-_u`|jQ  
cash purchase 現購   n=f?Q=h\3  
cash sale 現沽   -^np"Jk  
cashier 出?#123;員   fx:vhEX  
cashiers check 本票   Y8}y
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certificate of deposit 存款單折   R,7.o4Wt  
certificate of indebtedness 借據   fLRx{Nu  
certified check 保付支票   1z; !)pG.  
certified public accountant 會計師   .`*(#9(M9  
charges 費用   +
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charge for remittances 匯水手續費   
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charter 營業執照   {OQ)Np!  
chartered accountant 會計師   F" G+/c/L  
chattles 動產   6wOj,}2Mn  
check 支票   C(sz/x?11  
che stub 支票存根   o7gZc/?n  
closed account 己結清賬戶   JFu.o8[Q  
closing 結算   R {-M%n4w  
closing entries 結賬紀錄   -0'<7FSQ  
closing stock 期末存貨   >y}> 5kv  
closing the book 結賬   dtQ3iuV %  
columnar journal 多欄日記賬   qU&v50n  
combination 聯合   e\#aQ1?"  
commission 佣金   sj+
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commodity 商品   8z-wdO\  
common stock 普通股   Q=< &ew  
company 公司   'D[ *|Qcy  
compensation 賠償  
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compound interest 複利   #p{8  
consignee 承銷人   5s0`T]X-  
consignment 寄銷   Ug[0l)  
consignor 寄銷人   g5nL7;`N  
consolidated balance sheet 合併資產負債表   9e;{o,r@  
consolidated profit and loss account 合併損益表   Qm[ )[M  
consolidation 合併   eHHU2^I,  
construction cost 營建成本   ,S}wOjb@  
construction revenue 營建收入   Sw{rNzh%$  
contract 合同   ;M+~e~  
control account 統制賬戶   ()Img.TIt  
copyright 版權   OK@yMGz1I  
corporation 公司   QVb{+`.7  
cost 成本   R{B5{~m>W@  
cost accounting 成本會計   1[Q~&Q C  
cost of labour 勞工成本   g|]Hm*  
cost of production 生產成本   s2tNQtq0W  
cost of manufacture 製造成本   *EU1`q*  
cost of sales 銷貨成本   9)F$){G]vs  
cost price 成本價格   ,]@Sytky  
credit 貸方   rv~OfL  
credit note 收款通知單   7*+tG7I @  
creditor 債權人   x` 4|^u  
crossed check 橫線支票   REOWSs$'  
current account 往來活期賬戶   vQ5rhRG)E  
current asset 流動資產   kCZ'p  
current liability 流動負債   #E/|WT  
current profit and loss 本期損益   C;Kq_/l  
debit 借方   I0bkc3  
debt 債務   V' sq'XB  
debtor 債務人   SR4 mb Q:  
deed 契據   t4zKI~cO  
deferred assets 遞延資產   H/0b3I^  
deferred liabilities 遞延負債   Tn'o$J  
delivery 交貨   ;A?86o'?  
delivery expense 送貨費   b\SB  
delivery order 出貨單   3|Y.+W  
demand draft 即期匯票   LD;!
 s  
demand note 即期票據   TaG(sRI  
demurrage charge 延期費   /7R0w  
deposit 存款   @ &GA0;q0t  
deposit slip 存款單   aqP"Y9l  
depreciation 折舊   aO *][;0  
direct cost 直接成本   YQ-V^e6  
direct labour 直接人工   bL%-9BG  
director 董事   q] '2'"k  
discount 折扣   ,u5ii R  
discount on purchase 進貨折扣   KctbNMU]k  
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