[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。   = :Po%Z%{  
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acceptance 承兌   [O^ }rUqq  
account 賬戶   9v~1We;{$  
accountant 會計員   7w "sJ  
accounting 會計   1^aykrnQ>  
accounting system 會計制度   :3*`IB !  
accounts payable 應付賬款   h ZoC _\  
accounts receivable 應收賬款   9c#lLKrzG  
accumulated profits 累積利益   W|;nJs:e  
adjusting entry ?#123;整記錄   U?8i'5)  
adjustment ?#123;整   \).Nag+  
administration expense 管理費用   AK6=Ydu  
advances 預付   Q>kiVvc  
advertising expense 廣告費   @. "
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agency 代理   7egq4gN]2Y  
agent 代理人   z4CJn[m9  
agreement 契約   ucw`;<d8  
allotments 分配數   ('=Z}~  
allowance 津貼   {3_Gjb5\\4  
amalgamation 合併   Q}=fVY  
amortization 攤銷   I$n+DwKcN  
amortized cost 應攤成本  
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annuities 年金   a;%I\w;2  
applied cost 已分配成本   FIH@2zA  
applied expense 已分配費用   $nj\\,(g  
applied manufacturing expense 己分配製造費用   ,ohmc\*J  
apportioned charge 攤派費用   {Jrf/p 9w  
appreciation 漲價   +a-D#^2;  
article of association 公司章程   4bnt=5]  
assessment 課稅   U<Vy>gIC  
assets 資產   }@wVW))6$  
attorney fee 律師費   hje! w `  
audit 審計   &1P(O\d  
auditor 審計員   YUCC*t  
average 平均數   YNI;h% w  
average cost 平均成本   :i.t)ES  
bad debt 壞賬   ]a M-p@  
balance 餘額   [O\9 9>  
balance sheet 資產負債表   "rsSW3_  
bank account 銀行賬戶   xpAok]  
bank balance 銀行結存   0 <
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bank charge 銀行手續費   4h;4!I|  
bank deposit 銀行存款    R } 1W  
bank discount 銀行貼現   0Q7M M6  
bank draft 銀行匯票   >Co)2d]  
bank loan 銀行借款   "TfI+QgLF  
bank overdraft 銀行透支   _C20 +PMO  
bankers acceptance 銀行承兌   +>!V ]S  
bankruptcy 破產   >zQOK-  
bearer 持票人   t U{\ev$x  
beneficiary 受益人   19p8B&  
bequest 遺產   Pubv$u 2  
bill 票據   )9B:Y;>)  
bill of exchange 匯票   b:1 L@8s;  
bill of lading 提單   Fwb5u!_,  
bills discounted 貼現票據   r_^) 1w  
bills payable 應付票據   NEw$q4  
bills receivable 應收票據   H'Nq#K  
board of directors 董事會   yPoSJzC=[  
bonds 債券  
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bonus 紅利   h48YDWwy  
book value 賬面價值   \%TyrY+`K  
bookkeeper 簿記員   myIe_k,F  
bookkeeping 簿記   QjJfE<h  
branch office general ledger 支店往來賬戶   NO2(vE  
broker 經紀人   _%B/!)v  
brought down 接前   b1xpz1  
brought forward 接上頁   oR#Ob#&  
budget 預算   &qKigkLd  
by-product 副產品   IX
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by-product sales 副產品銷售   6Hk="$6K  
capital 股本   )S*1C@  
capital income 資本收益   GJ,aRI  
capital outlay 資本支出   m'bi\1Q  
capital stock 股本   Wo!;K|~P  
capital stock certificate 股票   gfN2/TDC]P  
carried down 移後   H:
Y&OZ  
carried forward 移下頁   L5f$TLw h;  
cash 現金  
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cash account 現金賬戶   y^R4I_* z  
cash in bank 存銀行現金   u%B&WwHG  
cash on delivery 交貨收款   <^c3}  
cash on hand 庫存現金   @^&7$#jq%  
cash payment 現金支付   ,F9nDF@)  
cash purchase 現購   N}x9N.  
cash sale 現沽   8{ gXToK  
cashier 出?#123;員   N 9LgU)-Jt  
cashiers check 本票   8EI:(NE*J  
certificate of deposit 存款單折   i%F<AY\O)  
certificate of indebtedness 借據   o2naVxetE  
certified check 保付支票   0%#\w*X8  
certified public accountant 會計師   Qnt5HSSt  
charges 費用   :G =FiC  
charge for remittances 匯水手續費   Jzex]_:1~  
charter 營業執照   2w?hgNz  
chartered accountant 會計師   Ee)xnY%(  
chattles 動產   S&wzB)#'  
check 支票   $FX,zC<=  
che stub 支票存根   R5(T([w'  
closed account 己結清賬戶   5FOqv=6S  
closing 結算   t,<UohL|z  
closing entries 結賬紀錄   FnE6?~xa  
closing stock 期末存貨   -c+]Wm"\  
closing the book 結賬   5jZiJw(  
columnar journal 多欄日記賬   B(,:haAr  
combination 聯合   3i=Iu0
 
commission 佣金   WU)Ss`s \  
commodity 商品   #|f~s  
common stock 普通股   |]sx+NlNc  
company 公司   ,b|-rU\  
compensation 賠償   T1bd:mC}n  
compound interest 複利    e;(  
consignee 承銷人   ;gB`YNL  
consignment 寄銷   =w%Oa<  
consignor 寄銷人   ^R~~L  
consolidated balance sheet 合併資產負債表   ?ob
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consolidated profit and loss account 合併損益表   /tj$luls5  
consolidation 合併   @D[`Oj)  
construction cost 營建成本   r*XLV{+4  
construction revenue 營建收入   3WUH~l{UJ  
contract 合同   |5MbAqjzC  
control account 統制賬戶   RN9;kB)c  
copyright 版權   4 b,N8  
corporation 公司   #g9 ZX16}  
cost 成本   Gquuy7[&  
cost accounting 成本會計   E=w3=\JP  
cost of labour 勞工成本   +ts0^;QO2{  
cost of production 生產成本   |.U)ll(c  
cost of manufacture 製造成本   3)N\'xFh@  
cost of sales 銷貨成本   $kPHxD!"  
cost price 成本價格   qTmD'2  
credit 貸方   /,tAoa~FA  
credit note 收款通知單   a`c:`v2o  
creditor 債權人   r{K;|'d%h  
crossed check 橫線支票   {C3Y7<  
current account 往來活期賬戶   uY#TEjGh]  
current asset 流動資產   i.y)mcB4  
current liability 流動負債   -x*2t;%z{U  
current profit and loss 本期損益   JL^2l$up  
debit 借方   qJv[MBjk3B  
debt 債務   \".^K5Pm  
debtor 債務人   'Jj=RAV`  
deed 契據   4N>>+]MWc  
deferred assets 遞延資產   wCKj7y[
 
deferred liabilities 遞延負債   P'$ `'J]j  
delivery 交貨   Lx[ ,Z,kD  
delivery expense 送貨費   fiDl8=~@  
delivery order 出貨單   e2)autBe  
demand draft 即期匯票   anN#5j t  
demand note 即期票據   LKF/u` 0dP  
demurrage charge 延期費   cP>o+-)  
deposit 存款   +OHGn;C  
deposit slip 存款單   K[?Xm"4  
depreciation 折舊   X[3}?,aqL  
direct cost 直接成本   elPE%'  
direct labour 直接人工   T)iW` vZg8  
director 董事   |U'I/A  
discount 折扣   uGP(R=H  
discount on purchase 進貨折扣   Y%aWK~O  
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