[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。   lFJDdf2:$C  
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acceptance 承兌   ;[)O{%s  
account 賬戶   b}<?& @  
accountant 會計員   !DU4iq_.  
accounting 會計   f N_8HP6&  
accounting system 會計制度   K)DpC*j  
accounts payable 應付賬款   sQ"; t=yC  
accounts receivable 應收賬款   \%BII>VS  
accumulated profits 累積利益   2J;_9 g&M  
adjusting entry ?#123;整記錄   9^+8b9y  
adjustment ?#123;整   sH_B*cr3  
administration expense 管理費用   HAKB@h)  
advances 預付   ^GL>xlZ(  
advertising expense 廣告費   P z< \q
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agency 代理   e)BU6m%  
agent 代理人   kD*r@s]=  
agreement 契約   FHOF6}if  
allotments 分配數   +%sMd]$,n  
allowance 津貼   "Sb<"$:  
amalgamation 合併   X^o0t^  
amortization 攤銷  
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amortized cost 應攤成本   ^jYE4gHM  
annuities 年金   i(O+XQ}Fyx  
applied cost 已分配成本   b%wm-p  
applied expense 已分配費用   6Cj$x.-K  
applied manufacturing expense 己分配製造費用   i U"2uLgb  
apportioned charge 攤派費用   e|1.-P@  
appreciation 漲價   {J~VB~('  
article of association 公司章程   pE4yx5r5
 
assessment 課稅   Yx[B*] 2  
assets 資產   [Fk|%;B/~  
attorney fee 律師費   W @ ?*~  
audit 審計   y?P4EVknM3  
auditor 審計員   8{4SaT.-Rm  
average 平均數   (/$a*$  
average cost 平均成本   3Z_\.Z1R@  
bad debt 壞賬   )=TS)C4  
balance 餘額   \p.eY)>  
balance sheet 資產負債表   M!4}B  
bank account 銀行賬戶   IRG-H!FV  
bank balance 銀行結存   ;Z6ngS  
bank charge 銀行手續費   wGLSei-s  
bank deposit 銀行存款   +bdj ZD3  
bank discount 銀行貼現   Eg+z(m$M  
bank draft 銀行匯票   ]5a,%*f+  
bank loan 銀行借款   b=PB"-  
bank overdraft 銀行透支   +yd{-iH  
bankers acceptance 銀行承兌   z
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bankruptcy 破產   jJqq:.XqB8  
bearer 持票人   M$Or|HT
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beneficiary 受益人   9v3%a3  
bequest 遺產   }rA _4%  
bill 票據   '*=kt  
bill of exchange 匯票   sjj, q?  
bill of lading 提單   ,Pj UlcO_  
bills discounted 貼現票據   :{=2ih-}  
bills payable 應付票據   UFPSQ  
bills receivable 應收票據   'U*Kb  
board of directors 董事會  
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bonds 債券   dV7~C@k6k8  
bonus 紅利   q?$<{Z"  
book value 賬面價值   _>u0vGF-  
bookkeeper 簿記員   FA$1&Fu3Y  
bookkeeping 簿記   I*4g ;1x  
branch office general ledger 支店往來賬戶   A(1
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broker 經紀人   v=J[p;H^H  
brought down 接前   Z(c2F]  
brought forward 接上頁   p<8Ga.kiN  
budget 預算   "t&_!Rm  
by-product 副產品   i p; RlO  
by-product sales 副產品銷售   snvixbN
 
capital 股本   Dssecc'  
capital income 資本收益   D<J,3(Yu  
capital outlay 資本支出   s)5W:`MH?  
capital stock 股本   F.$NYr/|y  
capital stock certificate 股票   R4AKp1Y  
carried down 移後   ,}23  
carried forward 移下頁   z;1qYW[-A  
cash 現金   \QP 1jB  
cash account 現金賬戶   9-hVlQ~|  
cash in bank 存銀行現金   S*'  
cash on delivery 交貨收款   J_N`D+m  
cash on hand 庫存現金   HwxME%w  
cash payment 現金支付   (aX6jdvo  
cash purchase 現購   Np2.X+  
cash sale 現沽   !9g>/9h  
cashier 出?#123;員   4n}^1eQ9  
cashiers check 本票   [`U9
  
certificate of deposit 存款單折   r 8TNl@Z  
certificate of indebtedness 借據   WmTg`[  
certified check 保付支票   l g43  
certified public accountant 會計師   dFzlcKFFD  
charges 費用   'D[g{LkL  
charge for remittances 匯水手續費   {hi 'LA-4@  
charter 營業執照   ^k}%k#)  
chartered accountant 會計師   +^<-;/FZue  
chattles 動產   50HRgoP5Y  
check 支票   pa2cM%48  
che stub 支票存根   >Ni<itze$i  
closed account 己結清賬戶   :M9 E  
closing 結算   j7v?NY  
closing entries 結賬紀錄   G21cJi*  
closing stock 期末存貨   zOT(>1'  
closing the book 結賬   b$/'dnx  
columnar journal 多欄日記賬   by@}T@^\  
combination 聯合   We:b1sZR  
commission 佣金   M'}iIO`L  
commodity 商品   CSNfLGA
 
common stock 普通股   gFAtIx4  
company 公司   t`eUD>\  
compensation 賠償    HV\l86}  
compound interest 複利   U9%#(
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consignee 承銷人   HWxwG'EEY,  
consignment 寄銷   +X4/l" |  
consignor 寄銷人   ~[3B<^e  
consolidated balance sheet 合併資產負債表   +Q!  
consolidated profit and loss account 合併損益表   Fpckb18}(O  
consolidation 合併   /><+[\q4LM  
construction cost 營建成本   V^E.9fs,  
construction revenue 營建收入   \8iWcqJktN  
contract 合同   Ai5|N
 
control account 統制賬戶   QTbv3#  
copyright 版權   k/mO(i%qi  
corporation 公司   1jkMje  
cost 成本   ht5eb"c+8  
cost accounting 成本會計   k+`e0Jago  
cost of labour 勞工成本   5$Da\?Fpn  
cost of production 生產成本   q8[I` V{  
cost of manufacture 製造成本   8"KaW2/%  
cost of sales 銷貨成本   ~E*`+kD  
cost price 成本價格   U]
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credit 貸方   sJB::6+1(|  
credit note 收款通知單   }.74w0~0^  
creditor 債權人   BZ"+ ND9m_  
crossed check 橫線支票   XfYhLE  
current account 往來活期賬戶   \&.]!!Q  
current asset 流動資產   :Miri_l  
current liability 流動負債   j/PNi@  
current profit and loss 本期損益   2SlOqH1  
debit 借方   Y=YIz>u  
debt 債務   F2
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debtor 債務人   {v~.zRW%]r  
deed 契據   (OT&:WwW  
deferred assets 遞延資產   KL4vr|i,  
deferred liabilities 遞延負債   5fDnr&DR  
delivery 交貨   Jrm 9,7/  
delivery expense 送貨費   ?
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delivery order 出貨單   jce^Xf  
demand draft 即期匯票   v5` Q7ZZ  
demand note 即期票據   B?p18u$i#l  
demurrage charge 延期費   ExJexjOWI^  
deposit 存款   >nOU 8  
deposit slip 存款單   w |0w<K  
depreciation 折舊   v\3}5v%YI  
direct cost 直接成本   L2 ^-t7  
direct labour 直接人工   b%"Lwqdr7  
director 董事   FatLc|[  
discount 折扣   ^oT!%"\  
discount on purchase 進貨折扣   6|AD]/t^K  
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