[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。   RK/ >5  
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acceptance 承兌   r{{5@  
account 賬戶   Z.`0  
accountant 會計員   {A~3/M%74;  
accounting 會計   G<P/COI#M5  
accounting system 會計制度   .qLXjU
  
accounts payable 應付賬款   0a9[}g1=#  
accounts receivable 應收賬款   WDI3*  
accumulated profits 累積利益   _yp<#q]  
adjusting entry ?#123;整記錄   >y+?Sz!  
adjustment ?#123;整   P6
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administration expense 管理費用   b/_u\R ]-'  
advances 預付   F$ckW'V  
advertising expense 廣告費   _FU}If
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agency 代理   MP
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agent 代理人   #r,!-;^'p  
agreement 契約   dXPTW;w  
allotments 分配數   Wngc(+6O&  
allowance 津貼   1)5/a5  
amalgamation 合併   XT
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amortization 攤銷   3lbGG42:  
amortized cost 應攤成本   9rIv-& 7'm  
annuities 年金   RBHU5]5  
applied cost 已分配成本   kkJ8xyO  
applied expense 已分配費用   :;;k+Sw3  
applied manufacturing expense 己分配製造費用    c& $[a%s  
apportioned charge 攤派費用   |n;5D,r0C  
appreciation 漲價   `QZKW  
article of association 公司章程   WpOH1[8v  
assessment 課稅   (:^YfG~e  
assets 資產   t>Yl=79,  
attorney fee 律師費   q
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audit 審計   >`|Wg@_  
auditor 審計員   W.59Al'  
average 平均數   G5lBCm   
average cost 平均成本   |"[;0)dw^  
bad debt 壞賬   ] K+8f-  
balance 餘額   a5(9~.9  
balance sheet 資產負債表   aU/y>Y <k  
bank account 銀行賬戶   W)^%/lAh  
bank balance 銀行結存   );?tGX  
bank charge 銀行手續費   ^)o]hE|  
bank deposit 銀行存款   A8k$.E  
bank discount 銀行貼現   &XW~l>!+  
bank draft 銀行匯票   t. HwX9  
bank loan 銀行借款   og_ylCh:  
bank overdraft 銀行透支   'UTMEN&  
bankers acceptance 銀行承兌   L8oqlq( 9  
bankruptcy 破產   v?}rA%so  
bearer 持票人   i ~)V>x  
beneficiary 受益人   p}JGx^X~  
bequest 遺產   >;#rK@*&  
bill 票據   UR(i_T&w  
bill of exchange 匯票   aiZZz1C  
bill of lading 提單   1r5Z$3t\  
bills discounted 貼現票據   (!?
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bills payable 應付票據   0X$2~jV>  
bills receivable 應收票據   6B Hdc  
board of directors 董事會   5k?xBk=
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bonds 債券   @1q dnU  
bonus 紅利   C>F5=&  
book value 賬面價值   F6\4[
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bookkeeper 簿記員   i2-]Xl  
bookkeeping 簿記   NBAOVYK  
branch office general ledger 支店往來賬戶   ?X\uzu  
broker 經紀人   U lCw{:#F  
brought down 接前   I,aaSBwt&2  
brought forward 接上頁   EpTc{  
budget 預算   \?|^w.  
by-product 副產品   } Fli   
by-product sales 副產品銷售   Xc&J.Tw#4*  
capital 股本   fhha-J  
capital income 資本收益   N7GZ'-t^Er  
capital outlay 資本支出   Q'Uv5p"X  
capital stock 股本   I0;gTpt9  
capital stock certificate 股票   crx%;R  
carried down 移後   cY+n 6k5  
carried forward 移下頁   sQ&<cBs2  
cash 現金   y5?kv-"c  
cash account 現金賬戶    Y=H_U$  
cash in bank 存銀行現金   - /cf3  
cash on delivery 交貨收款   r1z+yx  
cash on hand 庫存現金   x7i,jMR  
cash payment 現金支付   :*R+ee,&-  
cash purchase 現購   Bsk` e  
cash sale 現沽   DcC|oU[  
cashier 出?#123;員   @RCZ![XYWg  
cashiers check 本票   k4en/&  
certificate of deposit 存款單折   ,Ww.W'#P  
certificate of indebtedness 借據   e@5w?QzW  
certified check 保付支票   .Q{VY] B^  
certified public accountant 會計師   '5A&c(
  
charges 費用   :H]MMe  
charge for remittances 匯水手續費   #MviO!@  
charter 營業執照   )% gU  
chartered accountant 會計師   5 o[E8 c8  
chattles 動產   >u|4490<0  
check 支票   a=sd&](_  
che stub 支票存根   Fr<tk^~/  
closed account 己結清賬戶   Mp^G7JY,  
closing 結算   .3SP#mI  
closing entries 結賬紀錄   mi@uX@
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closing stock 期末存貨   _s:5)
 
closing the book 結賬   ];eJ'#  
columnar journal 多欄日記賬   ]4'V59\  
combination 聯合   .eCUvX`$  
commission 佣金   }0>\ %C  
commodity 商品   ]<9o>#3  
common stock 普通股   YpG6p0 nd  
company 公司   e5w0}/yW/  
compensation 賠償   _UbyhBl  
compound interest 複利   @HY P_hR  
consignee 承銷人   
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consignment 寄銷   dV^ck+
 
consignor 寄銷人   5!57<n  
consolidated balance sheet 合併資產負債表   Z}IuR|=  
consolidated profit and loss account 合併損益表   w;kiH+&  
consolidation 合併   |-%dN}O  
construction cost 營建成本   RF~c/en  
construction revenue 營建收入   s-F3(mc(  
contract 合同   R[#B| $  
control account 統制賬戶   L9l]0C37e  
copyright 版權   \SWuylE  
corporation 公司   a,:Nlr3  
cost 成本   /<J5?H  
cost accounting 成本會計   sD6vHX%  
cost of labour 勞工成本   Pp
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cost of production 生產成本   vCtnjWGX}/  
cost of manufacture 製造成本   UY)Iu|~0b  
cost of sales 銷貨成本   20M]gw]  
cost price 成本價格   3'7X[{uBr  
credit 貸方   hy 3?.  
credit note 收款通知單   @y|JIBBRc  
creditor 債權人   " "CNw-^t  
crossed check 橫線支票   j,1cb,}=^  
current account 往來活期賬戶   Vp8!-[R  
current asset 流動資產   jzI,B  
current liability 流動負債   dAaxbP|  
current profit and loss 本期損益   +('=RyoT  
debit 借方   l HZ4N{n  
debt 債務   o%h[o9i  
debtor 債務人   +1eb@bX  
deed 契據   Xx^v%[!`+  
deferred assets 遞延資產   WVx^}_FD0  
deferred liabilities 遞延負債    (cp$poo  
delivery 交貨   I=k`VId:  
delivery expense 送貨費   Tq%##  
delivery order 出貨單   !A+jX7Nb  
demand draft 即期匯票   NH,4>mV$!  
demand note 即期票據   hgdr\ F  
demurrage charge 延期費   j$k/oQ  
deposit 存款   \~T&C5  
deposit slip 存款單   8>:u%+C1c  
depreciation 折舊   nd h\+7  
direct cost 直接成本   't475?bY  
direct labour 直接人工   :eSwXDy&  
director 董事   f%%'M.is  
discount 折扣   .zJZ*\2ob  
discount on purchase 進貨折扣   k[1w] l8  
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