[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。   P.4E{.)(  
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acceptance 承兌   aPBX=;(  
account 賬戶   S=9E@(]  
accountant 會計員   mCk5B*Jy  
accounting 會計   Kdt|i93  
accounting system 會計制度   _ VKgs]Y  
accounts payable 應付賬款   Cg6;I.K  
accounts receivable 應收賬款   fEiJ~&{&  
accumulated profits 累積利益   pcpxe&S  
adjusting entry ?#123;整記錄   9+VF<
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adjustment ?#123;整   !A-;NGxE  
administration expense 管理費用   x`2p
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advances 預付   D0%FELG05  
advertising expense 廣告費   {CP o<lz  
agency 代理   Fzs>J&sY&  
agent 代理人   y9 uVCR
 
agreement 契約   2]Fu 1  
allotments 分配數   gE=Wcb!  
allowance 津貼   5Fe-=BX(  
amalgamation 合併   cyc>_$/;1  
amortization 攤銷   -- S"w@  
amortized cost 應攤成本   HWbBChDF  
annuities 年金   jeFN*r_  
applied cost 已分配成本   \9jpCNdJ  
applied expense 已分配費用   9S"N4c>  
applied manufacturing expense 己分配製造費用   a(Sv,@/  
apportioned charge 攤派費用   Q!)z)-hI  
appreciation 漲價   R<j<.h  
article of association 公司章程   z|%Bh  
assessment 課稅   TAAR'Jz S  
assets 資產   cUM_ncYOP  
attorney fee 律師費   [;F{
mN  
audit 審計   =F[lg?g  
auditor 審計員   %JaE4&  
average 平均數   7 s-`QdWX  
average cost 平均成本   0~.)GG%R>D  
bad debt 壞賬   'Z$ jBL  
balance 餘額   EFNdiv$wF  
balance sheet 資產負債表   'Ae t{A=9  
bank account 銀行賬戶   Ei~] iZ}  
bank balance 銀行結存   | @q9{h7  
bank charge 銀行手續費   r&/D~g\"|[  
bank deposit 銀行存款   |w,^"j2R  
bank discount 銀行貼現   ])68wqD  
bank draft 銀行匯票   -g$OOJB6  
bank loan 銀行借款   YiBOi?h9  
bank overdraft 銀行透支   rJp?d9B  
bankers acceptance 銀行承兌   :%>oe> _"  
bankruptcy 破產   wK ][qZ ]  
bearer 持票人  
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beneficiary 受益人   q4zSS #]A  
bequest 遺產   A'b<?)Y7_  
bill 票據   B,:23[v  
bill of exchange 匯票   _we3jzMW  
bill of lading 提單   (A|B@a!Y>  
bills discounted 貼現票據   .yG8B:7N2  
bills payable 應付票據   O{*GW0}55  
bills receivable 應收票據   h bdEw=r?  
board of directors 董事會   ew /KZE  
bonds 債券   iF+S%aPd#  
bonus 紅利   BMe72  
book value 賬面價值   p0?o<AA%O  
bookkeeper 簿記員   UzN8G$92qF  
bookkeeping 簿記   =^ gvZ|]  
branch office general ledger 支店往來賬戶   =cknE=  
broker 經紀人   AwA1&mh  
brought down 接前   :Z]/Q/$  
brought forward 接上頁   @s3aR*ny$  
budget 預算   0.3^  
by-product 副產品   kS[Dy$AB/2  
by-product sales 副產品銷售   US"2O!u  
capital 股本   `7F@6n
 
capital income 資本收益   e|35|I '  
capital outlay 資本支出   E Gr|BLl  
capital stock 股本   EF0Pt  
capital stock certificate 股票   :R{x]sv  
carried down 移後   es{cn=\s  
carried forward 移下頁   ,WzG.3^m  
cash 現金   ,d3Q+9/  
cash account 現金賬戶   1+VY><=n  
cash in bank 存銀行現金   Cb azwq  
cash on delivery 交貨收款   6MrZ6dz^  
cash on hand 庫存現金   r=xTs,x x  
cash payment 現金支付   !7ph,/P$7  
cash purchase 現購   N,h1$)\B#  
cash sale 現沽   Dg1kbO=2  
cashier 出?#123;員   c&0;wgieg  
cashiers check 本票   t@l(xnsV  
certificate of deposit 存款單折   jM{(8aUG  
certificate of indebtedness 借據   J~M H_N  
certified check 保付支票   C+ZQB)gn  
certified public accountant 會計師   A!Knp=Gw  
charges 費用   (9Fabo\SH  
charge for remittances 匯水手續費   t$ACQ*
O  
charter 營業執照   f%`*ba"v  
chartered accountant 會計師   3(cU )  
chattles 動產   yBJ/>SAcG  
check 支票   ]Y?{$M G  
che stub 支票存根   \9[NH/.Z{  
closed account 己結清賬戶   j;$6F/g  
closing 結算   4Z<]4:o  
closing entries 結賬紀錄   p} t{8j>  
closing stock 期末存貨   C.b,]7i  
closing the book 結賬   a!TBk=P  
columnar journal 多欄日記賬   V[BY/<z)A  
combination 聯合   H5 p}Le  
commission 佣金   rTWh(8T  
commodity 商品   BG(R=, 7  
common stock 普通股   R4z<Xf:!  
company 公司   5bu[}mJ  
compensation 賠償   !$%/ rQ9  
compound interest 複利   OpWC2t)  
consignee 承銷人   {mC KTyN+  
consignment 寄銷   ;:#?~%7>  
consignor 寄銷人   HP
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consolidated balance sheet 合併資產負債表   z v L>(R  
consolidated profit and loss account 合併損益表   =F",D=  
consolidation 合併   SH@  
construction cost 營建成本   yv6Zo0s<J  
construction revenue 營建收入   c,3'wnui  
contract 合同   se^NQ=  
control account 統制賬戶   {<''OwQF~+  
copyright 版權   Uxj<x`<1x  
corporation 公司   1 ]D/3!  
cost 成本   j?d;xj  
cost accounting 成本會計   7 K;'7  
cost of labour 勞工成本   lOWB^uS%  
cost of production 生產成本   z&;zU)Jvd  
cost of manufacture 製造成本   Mhu5 3DT  
cost of sales 銷貨成本   2|T|K?R^  
cost price 成本價格   5WtQwN~  
credit 貸方   i/C -{+}U  
credit note 收款通知單   LV[66<T  
creditor 債權人   rzYobOKd#  
crossed check 橫線支票   !:g>CDA  
current account 往來活期賬戶   vy2*BTU?  
current asset 流動資產   `g4Ekp'Rp[  
current liability 流動負債   1`2);b{@  
current profit and loss 本期損益   6ywnyh  
debit 借方   l1+w2r
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debt 債務   Q5`+eQ?_\  
debtor 債務人   0~@L %~  
deed 契據   |2t7G9[n  
deferred assets 遞延資產   lzr>WbM{{p  
deferred liabilities 遞延負債   a6# {2q  
delivery 交貨   yP<:i CY  
delivery expense 送貨費   ecSdU>  
delivery order 出貨單   9" }^SI8  
demand draft 即期匯票   LoV*YS
DAY  
demand note 即期票據   8a":[Q[  
demurrage charge 延期費   t9$AvE#a!=  
deposit 存款   8vX*SrM  
deposit slip 存款單   ^cPo{xf  
depreciation 折舊   [`Qp;_K?t  
direct cost 直接成本   (TbB?X}  
direct labour 直接人工   /`j K  
director 董事   YN5OuKMUd'  
discount 折扣   YQB]t=Ha  
discount on purchase 進貨折扣   Us@ {w`T  
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