[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。   9/[1a_ r  
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acceptance 承兌   II=(>G9v  
account 賬戶   8cN[t.S  
accountant 會計員   qHM,#W<  
accounting 會計   8HL$y -F  
accounting system 會計制度   .& |Ivz6  
accounts payable 應付賬款   uU+R,P0  
accounts receivable 應收賬款   AHa%?wb  
accumulated profits 累積利益   7t8[M(  
adjusting entry ?#123;整記錄   3}U {~l!K  
adjustment ?#123;整   /HlLfW  
administration expense 管理費用   ,\t:R 1.  
advances 預付   RXo!K iQO  
advertising expense 廣告費   6 GL.bS  
agency 代理   6xDYEvHS  
agent 代理人   kX0hRX  
agreement 契約   .TI=3*`G  
allotments 分配數   12W`7  
allowance 津貼   ! };OLQ  
amalgamation 合併   u1@&o9  
amortization 攤銷   /&PRw<}>_o  
amortized cost 應攤成本   ar+ j`QIe  
annuities 年金   pb>TUKvT&  
applied cost 已分配成本   *<.{sx^Gk  
applied expense 已分配費用   +>v3&[lGv  
applied manufacturing expense 己分配製造費用   gd#j{yI/Xf  
apportioned charge 攤派費用   BYhF?  
appreciation 漲價   4FWL\;6  
article of association 公司章程   k/U1 :9  
assessment 課稅   y;'yob  
assets 資產   UG@9X/l}  
attorney fee 律師費   }8joltf  
audit 審計   8XS_I{}?  
auditor 審計員   CxvL!ew  
average 平均數   nU^-D1s{  
average cost 平均成本   mgODJ  
bad debt 壞賬   >M2
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balance 餘額   2 %`~DVo  
balance sheet 資產負債表   ^(w%m#  
bank account 銀行賬戶   3I}(as{Rp  
bank balance 銀行結存   mNc?`G_R  
bank charge 銀行手續費   pJnT \~o  
bank deposit 銀行存款   [i"6\p&  
bank discount 銀行貼現   %3Ba9Nmid  
bank draft 銀行匯票   .dbZ;`s  
bank loan 銀行借款   {c(@u6l28  
bank overdraft 銀行透支   \3WF-!xe  
bankers acceptance 銀行承兌   v--Qbu  
bankruptcy 破產   s *8)|N  
bearer 持票人   YI877T9>  
beneficiary 受益人   =hw&2c  
bequest 遺產   `f|Gw5R  
bill 票據   ~!t#M2Sk  
bill of exchange 匯票   Fj_ 6jsDb  
bill of lading 提單   \sSt _|+  
bills discounted 貼現票據   x/<eY<Vgm?  
bills payable 應付票據   [Yi;k,F:  
bills receivable 應收票據   Rhfx  
board of directors 董事會   <~d3L4h*<  
bonds 債券   /i[1$/*  
bonus 紅利   3dl#:Si  
book value 賬面價值   uG\ @e'pr  
bookkeeper 簿記員   B 'AU~#d  
bookkeeping 簿記   [. rULQ
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branch office general ledger 支店往來賬戶   qk+RZ>T<o  
broker 經紀人   .kl.awT  
brought down 接前   dcn/|"jr  
brought forward 接上頁   GR%h3HO2&  
budget 預算   N I*x):bx  
by-product 副產品   0%W0vTvL  
by-product sales 副產品銷售   ]Yw/}GKB  
capital 股本   :j<ij]rsI  
capital income 資本收益   5#Wy I#YNG  
capital outlay 資本支出   ~;QzV?%  
capital stock 股本   /b;GC-"v  
capital stock certificate 股票   j%q,]HCANh  
carried down 移後   Gg,&~ jHib  
carried forward 移下頁   J#/L}h;qH  
cash 現金   .Fl5b}C(  
cash account 現金賬戶   Z=I+_p_G  
cash in bank 存銀行現金   :TZ </3Sw  
cash on delivery 交貨收款   C/JFb zVx  
cash on hand 庫存現金   U65a_dakk  
cash payment 現金支付   o8ERU($/  
cash purchase 現購   n N_Ylw  
cash sale 現沽   W,D$=Bg  
cashier 出?#123;員   n>o0PtGxC  
cashiers check 本票   eoGGWW@[
 
certificate of deposit 存款單折   ,zP.ch0K  
certificate of indebtedness 借據   O:J;zv\  
certified check 保付支票   bT8 ?(Iu  
certified public accountant 會計師   (Qp5 3g  
charges 費用   B/^1uPTZ71  
charge for remittances 匯水手續費   &Sr7?u`k  
charter 營業執照   b\.l!vn0  
chartered accountant 會計師   -*nd5(lY&  
chattles 動產   FSNzBN  
check 支票   e.n*IJ_fz  
che stub 支票存根   D|gI3i  
closed account 己結清賬戶   /ygC_,mx  
closing 結算   *[ww;  
closing entries 結賬紀錄   ]nQC  
closing stock 期末存貨   9^zA(  
closing the book 結賬   O={ ?c1i:  
columnar journal 多欄日記賬   M~O$,dof  
combination 聯合   @&F\M}  
commission 佣金   (oG-h
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commodity 商品   $j"TPkW{M  
common stock 普通股   7,!$lT#  
company 公司   92"
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compensation 賠償   Mv1V Vk  
compound interest 複利   RHj<t");  
consignee 承銷人   RLE6=#4  
consignment 寄銷   R]xXG0  
consignor 寄銷人   {s R|W:fS$  
consolidated balance sheet 合併資產負債表   x#hGJT  
consolidated profit and loss account 合併損益表   An2Wj  
consolidation 合併   0XLoGQ =  
construction cost 營建成本   )2
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construction revenue 營建收入   {{+woL'C  
contract 合同   T/YvCbo  
control account 統制賬戶   E !6Nf[  
copyright 版權   a(|,KWHn  
corporation 公司   qCUn. mI  
cost 成本   k4!z;Yq  
cost accounting 成本會計   +=JJ=F)  
cost of labour 勞工成本   eI:;l];G9  
cost of production 生產成本   w"/RI#7.  
cost of manufacture 製造成本   U oq t  
cost of sales 銷貨成本   =L F 9im  
cost price 成本價格   :dM eNM-  
credit 貸方   iO2%$Jw9\  
credit note 收款通知單   p J#<e  
creditor 債權人   V.H<KyaJ  
crossed check 橫線支票   AriW&E  
current account 往來活期賬戶   _N2tf/C&=  
current asset 流動資產   0<4Swj3s7  
current liability 流動負債   dZ i?Z  
current profit and loss 本期損益   2[e^mm&.   
debit 借方    1(
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debt 債務   QmR E<i  
debtor 債務人   Xb/^n.>  
deed 契據   $ri 'tJ+  
deferred assets 遞延資產   h
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deferred liabilities 遞延負債   ` xm4?6  
delivery 交貨   )gb gsQZ  
delivery expense 送貨費   7$/%c{o  
delivery order 出貨單   48t_?2>  
demand draft 即期匯票   \UR/tlw+/  
demand note 即期票據   D$$,T.'u  
demurrage charge 延期費   Q?7:XbN  
deposit 存款   .V'=z|   
deposit slip 存款單   iTpU4 Qsj  
depreciation 折舊   f6O5k8n  
direct cost 直接成本   7]&ouT  
direct labour 直接人工   #5a'Z+  
director 董事   { kF"<W  
discount 折扣   A\S1{JrR  
discount on purchase 進貨折扣   dXvp-oi  
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