[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。   &4ev
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acceptance 承兌   6
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account 賬戶   *#>(P  
accountant 會計員   aHu0z:  
accounting 會計   \5&Mg81  
accounting system 會計制度   3. #L  
accounts payable 應付賬款   &&l ZUR,`  
accounts receivable 應收賬款   #tA9`!  
accumulated profits 累積利益   @!oN]0`F;  
adjusting entry ?#123;整記錄   B|a<=
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adjustment ?#123;整   +`wr{kB$~  
administration expense 管理費用   2?%4|@*H?  
advances 預付   @` Pn<_L  
advertising expense 廣告費   8D`+3  
agency 代理   Wjq9f;  
agent 代理人   X@[5nyILf  
agreement 契約   :Ef!gpS}?R  
allotments 分配數   !yj1X Ar  
allowance 津貼   cO{NiRIb  
amalgamation 合併   ;taZi
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amortization 攤銷   Z<>gx m<  
amortized cost 應攤成本   j?*n@'   
annuities 年金   VRY(@# q  
applied cost 已分配成本   ^A&{g.0  
applied expense 已分配費用   9^g8VlQdT  
applied manufacturing expense 己分配製造費用   2~/`L=L  
apportioned charge 攤派費用   wN'S+4  
appreciation 漲價   ]\K?%z
  
article of association 公司章程   N[O .p]8  
assessment 課稅   PTe$dPB  
assets 資產   ~SBW`=aP}  
attorney fee 律師費   MF.!D ;s  
audit 審計   -w2^26ax  
auditor 審計員   $:5h5Y#z  
average 平均數   r6\g#}  
average cost 平均成本    ,d/$!Yf  
bad debt 壞賬   lwt,w<E$  
balance 餘額   JdI*@b2k[  
balance sheet 資產負債表   !QAndg{;D  
bank account 銀行賬戶   eD7\,}O  
bank balance 銀行結存   `f}ZAX  
bank charge 銀行手續費   HLz<C  
bank deposit 銀行存款   >CKa?N;  
bank discount 銀行貼現   =>PX~/o  
bank draft 銀行匯票   s[{8:Px  
bank loan 銀行借款   {(-923|,  
bank overdraft 銀行透支   i| cA)  
bankers acceptance 銀行承兌   :|k!hG  
bankruptcy 破產   b/*QV0(  
bearer 持票人   Z (RsB_u5  
beneficiary 受益人   hb~d4J=S  
bequest 遺產   rMWvW(@@D  
bill 票據   bS: $VyH6  
bill of exchange 匯票   bny@AP(CY+  
bill of lading 提單   jN{ k }  
bills discounted 貼現票據   D_<B^3w)  
bills payable 應付票據   Rq|5%;1  
bills receivable 應收票據   ;(,GS@
sP  
board of directors 董事會   9{nU\am!\  
bonds 債券    "Ke_dM  
bonus 紅利   B> i^w1  
book value 賬面價值   Us "G X_  
bookkeeper 簿記員   W'k&DKhTqF  
bookkeeping 簿記   7>7n|N  
branch office general ledger 支店往來賬戶   o+OX^F0  
broker 經紀人   xF)
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brought down 接前   |:(BI5&S  
brought forward 接上頁   zB y%$5~Fw  
budget 預算   GPAC0K^p  
by-product 副產品   /Tl ybSC1  
by-product sales 副產品銷售   .6n|hYe  
capital 股本   ~qb?#IY]`  
capital income 資本收益   Yy[=E\z  
capital outlay 資本支出   eWYet2!Q  
capital stock 股本   "AJ>pU3  
capital stock certificate 股票   >oy%qLHe~t  
carried down 移後   i-0AcN./p  
carried forward 移下頁   .ZQXY%g  
cash 現金   S WsD]rn  
cash account 現金賬戶   '%Oo1:wJ  
cash in bank 存銀行現金   ') F@em  
cash on delivery 交貨收款  
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cash on hand 庫存現金    KYccjX  
cash payment 現金支付   YA8/TFu<_  
cash purchase 現購   Ca"i<[8  
cash sale 現沽   ND9;%
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cashier 出?#123;員   4byh,t  
cashiers check 本票   VasQ/  
certificate of deposit 存款單折   Q4ii25]*  
certificate of indebtedness 借據   5.0;xz}#y  
certified check 保付支票   0x'Fi2=`  
certified public accountant 會計師   (o6u^#6  
charges 費用   qy\SOAh  
charge for remittances 匯水手續費   e!i.u
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charter 營業執照    ;XYfw)  
chartered accountant 會計師   /$vX1T  
chattles 動產   3_VWtGQ  
check 支票   `n|k+
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che stub 支票存根   I GcR5/3  
closed account 己結清賬戶   < R@& <E6  
closing 結算   v Ma$JPauI  
closing entries 結賬紀錄   OK}8BY  
closing stock 期末存貨   !})3Fb  
closing the book 結賬   Yic'p0< ?V  
columnar journal 多欄日記賬   jaux:fU  
combination 聯合   &E k\  
commission 佣金   1nLFtiki  
commodity 商品   Xw^:<Nx:  
common stock 普通股   Yu
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company 公司   XnvaT(k7Y  
compensation 賠償   \v9<L'NP)  
compound interest 複利   iN`L*h  
consignee 承銷人   JR_c]AQYu  
consignment 寄銷   ^T@-yys  
consignor 寄銷人   v#IZSBvuQK  
consolidated balance sheet 合併資產負債表   T5U(B3j_  
consolidated profit and loss account 合併損益表   oWOH# w  
consolidation 合併   R91u6r#  
construction cost 營建成本   1G8t=IA%D  
construction revenue 營建收入   ;#"`]khd  
contract 合同   tQ?}x#J  
control account 統制賬戶   U`'w{~"D%  
copyright 版權   naB[0I& N  
corporation 公司   X_|} b[b  
cost 成本   )=D9L  
cost accounting 成本會計   %}&9[#  
cost of labour 勞工成本   0$49
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cost of production 生產成本   .~8IW,[  
cost of manufacture 製造成本   0MzHr2?'P  
cost of sales 銷貨成本   V'?nS&,i  
cost price 成本價格   gzdgnF2  
credit 貸方   q`;URkjk  
credit note 收款通知單   ln!KL'T]  
creditor 債權人   EA>$t\z  
crossed check 橫線支票   u09OnP\  
current account 往來活期賬戶   %s)E}cGH  
current asset 流動資產   )ZmE"  
current liability 流動負債   .g&BA15<F6  
current profit and loss 本期損益   zKWi9  
debit 借方   bmddh2  
debt 債務   ZNA?`Z)f  
debtor 債務人   h;unbz  
deed 契據   G6Fg<g9:  
deferred assets 遞延資產   eaiz w@N  
deferred liabilities 遞延負債   en~(XE1  
delivery 交貨   d ly 0874  
delivery expense 送貨費   s^v,i CH{  
delivery order 出貨單   If#7SF)n'  
demand draft 即期匯票   ,>jm|BTD {  
demand note 即期票據   C,z]q$4  
demurrage charge 延期費   `RzM)ILl  
deposit 存款   @',;/j80  
deposit slip 存款單   6ensNr~ea  
depreciation 折舊   {S&&X&A`v  
direct cost 直接成本   YvHn~gNPhs  
direct labour 直接人工   u})JQ<|  
director 董事   WK^qYfq|  
discount 折扣   n<$I,IRE  
discount on purchase 進貨折扣   BR%:`uiQ<  
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