[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。   d*8 c, x  
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acceptance 承兌   0O"GI33Mg  
account 賬戶   c3i|q@ k  
accountant 會計員   \f0I:%-  
accounting 會計   a5z.c_7r  
accounting system 會計制度   AN
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accounts payable 應付賬款   BalOph4M[  
accounts receivable 應收賬款   Rm)vY}v  
accumulated profits 累積利益   Yca9G?^\v  
adjusting entry ?#123;整記錄   4D9lZa}  
adjustment ?#123;整   QR
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administration expense 管理費用   W[j =!o  
advances 預付   RYS]b[-xZz  
advertising expense 廣告費   Z(*nZT,  
agency 代理   CG$S?  
agent 代理人   ~$!eB/6ty  
agreement 契約   cV)fe`Gg  
allotments 分配數   Pw hs`YGMF  
allowance 津貼   Y5cUOfYT  
amalgamation 合併   $:/y5zi  
amortization 攤銷   9%kY8#%SV  
amortized cost 應攤成本   T?^AllUZQR  
annuities 年金   m!N_TOl-^  
applied cost 已分配成本   Mwp#.du(  
applied expense 已分配費用   N, ;'oL+  
applied manufacturing expense 己分配製造費用   .l !:|Fd  
apportioned charge 攤派費用   dq"b_pr;  
appreciation 漲價   Qf7]t-Kp  
article of association 公司章程   peR=J7  
assessment 課稅   z`>a,X
 
assets 資產   r"Pj,}$A  
attorney fee 律師費   REnRpp$  
audit 審計   &FkKnz4IZ  
auditor 審計員   (3{'GX2c  
average 平均數   zu^?9k  
average cost 平均成本   \qV5mD]"M  
bad debt 壞賬   /M v\~vg$1  
balance 餘額   !+9H=u  
balance sheet 資產負債表   @ \u)k  
bank account 銀行賬戶   `H+ 7Hj  
bank balance 銀行結存   vlp]!7v  
bank charge 銀行手續費   n?!.r c  
bank deposit 銀行存款   m5{Y  
bank discount 銀行貼現   V{ra,a*  
bank draft 銀行匯票  
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bank loan 銀行借款   NT= ?@ux
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bank overdraft 銀行透支   ,'={/)c<  
bankers acceptance 銀行承兌   ~W%A8`9  
bankruptcy 破產   XrFyN(p  
bearer 持票人   r7JILk  
beneficiary 受益人   [M@i ,d-;A  
bequest 遺產   6(DK\58  
bill 票據   %jqBYn0q'  
bill of exchange 匯票   pb_mW;JVu  
bill of lading 提單   .Z'CqBr[:  
bills discounted 貼現票據   sZ]O&Za~  
bills payable 應付票據   "&Q-'L!M'/  
bills receivable 應收票據   K)l{3\9l|  
board of directors 董事會   g0cCw2S  
bonds 債券   NAx( Qi3  
bonus 紅利   C&zgt :q6}  
book value 賬面價值   ogip#$A}3  
bookkeeper 簿記員   @hQ+p
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bookkeeping 簿記   "EWU:9\0  
branch office general ledger 支店往來賬戶   FspI[gUN,  
broker 經紀人   $J=9$ .4"  
brought down 接前   Vu^J'>X  
brought forward 接上頁   [q9TT
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budget 預算   T/)$}#w0i  
by-product 副產品   AG/nX?u7)t  
by-product sales 副產品銷售   *)L%pH>`  
capital 股本   8kH'ai  
capital income 資本收益   $M$oNOT}Y  
capital outlay 資本支出   |X~T</{8i  
capital stock 股本   w_/q5]/V-5  
capital stock certificate 股票   @DU]XKv  
carried down 移後   q<,?:g$k  
carried forward 移下頁   h"#^0$f  
cash 現金   5p U(A6RtS  
cash account 現金賬戶   ;G;vpl  
cash in bank 存銀行現金   Rj^bZ%t  
cash on delivery 交貨收款   {LR?#.   
cash on hand 庫存現金   `r+e!o  
cash payment 現金支付   /<zBcpVNV  
cash purchase 現購   vRn^n  
cash sale 現沽   31Zl"-<#-  
cashier 出?#123;員   1,,o_e\nn3  
cashiers check 本票   uAK-%Uu?  
certificate of deposit 存款單折   U/D\N0  
certificate of indebtedness 借據   Z;7f D  
certified check 保付支票   %mtW-drv>  
certified public accountant 會計師   n
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charges 費用   g9GE0DbT`  
charge for remittances 匯水手續費   wEKm3mY;  
charter 營業執照   YUM%3  
chartered accountant 會計師   Z^>3}\_v  
chattles 動產   6
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check 支票   'ZTE"KT  
che stub 支票存根   r\` R$  
closed account 己結清賬戶   d[-w&[iy  
closing 結算   k+JDbJ@  
closing entries 結賬紀錄   4K[U*-\"  
closing stock 期末存貨   _9\ayR>d  
closing the book 結賬   S 7E :&E&  
columnar journal 多欄日記賬   #x':qBv#  
combination 聯合   M2my>  
commission 佣金   NrNbNFfo  
commodity 商品   &wK%p/?  
common stock 普通股   kTc'k  
company 公司   A;Xn#t ,(K  
compensation 賠償   \qNj?;B  
compound interest 複利   X/2Xr(z"k  
consignee 承銷人   %CD}A%~  
consignment 寄銷   [KV BT;q6  
consignor 寄銷人   3MNo&0M9  
consolidated balance sheet 合併資產負債表   t9Pu:B6  
consolidated profit and loss account 合併損益表   sJw3o7@pg  
consolidation 合併   sW3-JA]  
construction cost 營建成本   i7mT<w>?  
construction revenue 營建收入   P]j{JL/g&  
contract 合同   xwTN\7f>  
control account 統制賬戶   |a3)U%rUEQ  
copyright 版權   yZUB8erb.  
corporation 公司   1ncY"S/VO  
cost 成本   xo7H^!_   
cost accounting 成本會計   T$0//7$')  
cost of labour 勞工成本   6@ToPbj4  
cost of production 生產成本   efl6U/'Ij  
cost of manufacture 製造成本   +>44'M^Z|(  
cost of sales 銷貨成本   T&w3IKb|}  
cost price 成本價格   v?
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credit 貸方   HGh`O\f8  
credit note 收款通知單   2/E3~X7  
creditor 債權人   ~ NKw }6  
crossed check 橫線支票   "_}Hzpy5k  
current account 往來活期賬戶   V78QV3  
current asset 流動資產   D(@#Gd\Z@  
current liability 流動負債   8QXxRD;0:  
current profit and loss 本期損益   ,Hch->?Og  
debit 借方   TPvS+_<oL{  
debt 債務   {S'xZ._=  
debtor 債務人   R1 hb-  
deed 契據   kJZBQ<^  
deferred assets 遞延資產   CP]BSyim'  
deferred liabilities 遞延負債   C.}Z5BwS  
delivery 交貨   )l\BZndf  
delivery expense 送貨費  
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delivery order 出貨單   B&O931E7  
demand draft 即期匯票   FxTOc@<  
demand note 即期票據   9fzbR~s  
demurrage charge 延期費   8ooj)  
deposit 存款   _;G"{e.=  
deposit slip 存款單   <,`=m|z9k  
depreciation 折舊   h<$Vry}  
direct cost 直接成本   #J\
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direct labour 直接人工   q/ XZb@rt  
director 董事   Tm.(gK  
discount 折扣   w`CGDF\Oo  
discount on purchase 進貨折扣   }ytc oIuLf  
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