[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。   M(nzJ  
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acceptance 承兌   0TaI"/ai  
account 賬戶    4pl\qf  
accountant 會計員   Y6&v&dA;  
accounting 會計   ii_kgqT^  
accounting system 會計制度   tT!'qL.*  
accounts payable 應付賬款   HHZw-/s,%  
accounts receivable 應收賬款   9tU"+  
accumulated profits 累積利益   :'B(DzUR  
adjusting entry ?#123;整記錄   Pn^`_  
adjustment ?#123;整   jC_'6sc`  
administration expense 管理費用    A yr,  
advances 預付   $m)gfI]9  
advertising expense 廣告費   l;KrFJ6  
agency 代理   aXQS0>G%(  
agent 代理人   ?)J/uU2w  
agreement 契約   }ymW};W  
allotments 分配數   ?$K-f:?c  
allowance 津貼   VsJ+-IHm  
amalgamation 合併   ;&n
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amortization 攤銷   4~3 n =
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amortized cost 應攤成本   G"` }"T0}  
annuities 年金   &BLCP d  
applied cost 已分配成本   _qR?5;v  
applied expense 已分配費用   n<bU'n  
applied manufacturing expense 己分配製造費用   "o+?vx-  
apportioned charge 攤派費用   vRH^ en  
appreciation 漲價   ; ?f+  
article of association 公司章程   _Iminet  
assessment 課稅  
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assets 資產   XrM+DQ;  
attorney fee 律師費   CDM6o!ur3  
audit 審計   'x{oAtCP9  
auditor 審計員   )M
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average 平均數   gy%.+!4>v`  
average cost 平均成本   gkO^J{_@q  
bad debt 壞賬   7tXy3-~biz  
balance 餘額   bwzx_F/  
balance sheet 資產負債表   e)wi}\:q_  
bank account 銀行賬戶   !DzeJWM|  
bank balance 銀行結存   ,IyQmN y  
bank charge 銀行手續費   3!b $R?kZ  
bank deposit 銀行存款   O_8 SlW0e  
bank discount 銀行貼現   $*942. =Q  
bank draft 銀行匯票   2PYnzAsl  
bank loan 銀行借款   !Ztqh Xr  
bank overdraft 銀行透支   /^AH/,p  
bankers acceptance 銀行承兌   u 0Wt"d-=  
bankruptcy 破產   )][U6
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bearer 持票人   F|eWHw?t  
beneficiary 受益人   udqrHR5  
bequest 遺產   KR#,6  
bill 票據   y<kUGsD  
bill of exchange 匯票   8j;Un]  
bill of lading 提單   <4LJ#Fx  
bills discounted 貼現票據   S[exnZ*Y  
bills payable 應付票據   =}#yi<Lt  
bills receivable 應收票據   oh< -&3Jn  
board of directors 董事會   a$|U4Eqo  
bonds 債券   }yK7LooM  
bonus 紅利   ):'wxIVGI  
book value 賬面價值   WVRIq'  
bookkeeper 簿記員   kScZP8yw  
bookkeeping 簿記   u:f ]|Q
 
branch office general ledger 支店往來賬戶   sN
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broker 經紀人   )]j3-#  
brought down 接前   n"htx|v  
brought forward 接上頁   HpEd$+Mz  
budget 預算   ot<d FvD  
by-product 副產品   -*' ?D@l  
by-product sales 副產品銷售   ]UkH}Pt'3  
capital 股本   2.aCo, Kb;  
capital income 資本收益   >`0U2K  
capital outlay 資本支出   ?YW~7zG  
capital stock 股本   YbU8 xq  
capital stock certificate 股票   :s_>y_=g  
carried down 移後   U`qkeNd  
carried forward 移下頁   M YF ^zheD  
cash 現金   QT,T5Q%JP:  
cash account 現金賬戶   #"4ioTL2  
cash in bank 存銀行現金   + f67y  
cash on delivery 交貨收款   @}Hu)HO  
cash on hand 庫存現金   F,
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cash payment 現金支付   9VxM1-8Gs  
cash purchase 現購   H ni^S  
cash sale 現沽   i]r(VKX  
cashier 出?#123;員   $XhMI;h  
cashiers check 本票   N1ipK9a  
certificate of deposit 存款單折   "@&TC"YG0  
certificate of indebtedness 借據   !:|*!  
certified check 保付支票   hN2A%ds*(j  
certified public accountant 會計師   Z6zV 9hn  
charges 費用   &YXJ{<s  
charge for remittances 匯水手續費   !G3AD3   
charter 營業執照   R'v~:wNTNs  
chartered accountant 會計師   /xk7Z q  
chattles 動產   \P.h;|u  
check 支票   5*$yY-A  
che stub 支票存根   xG/Q%A  
closed account 己結清賬戶   !1)aie+p6  
closing 結算   Q~(Gll;  
closing entries 結賬紀錄   ^!1!l-  
closing stock 期末存貨   0)WAQt\ /  
closing the book 結賬   ln82pQD2Y~  
columnar journal 多欄日記賬   LU:xmDv  
combination 聯合   3s%?)z  
commission 佣金   Vu5?;|^:  
commodity 商品   -$Z1X_~;)<  
common stock 普通股   `*8}q!.  
company 公司   ?Zb+xNKJ(  
compensation 賠償   6HY): M&?  
compound interest 複利   &!8 WRJ  
consignee 承銷人   bCw{9El!K4  
consignment 寄銷   z;qDl%AF  
consignor 寄銷人   e#Cv*i_<  
consolidated balance sheet 合併資產負債表   ZQfxlzj+X  
consolidated profit and loss account 合併損益表   |Vpp'ipr  
consolidation 合併   }9 3kHO{  
construction cost 營建成本   LL(x

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construction revenue 營建收入   t*(bF[?  
contract 合同   XZ%,h  
control account 統制賬戶   <<>+z5D+  
copyright 版權   .#yg=t1C  
corporation 公司   a4,V(Hlm  
cost 成本   LE8<JMB  
cost accounting 成本會計   p1KhI;^  
cost of labour 勞工成本   *E/Bfp1LIe  
cost of production 生產成本   t$!zgUJ  
cost of manufacture 製造成本   zq};{~u(  
cost of sales 銷貨成本   yLC[-.H  
cost price 成本價格   =?OU^u`C  
credit 貸方   =d{6=2Pt  
credit note 收款通知單   $wUYK%.  
creditor 債權人  
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crossed check 橫線支票   U?0|2hR~  
current account 往來活期賬戶   M|DMoi8x  
current asset 流動資產   60+zoL'  
current liability 流動負債   B"GC|}N)v  
current profit and loss 本期損益   H a!,9{T  
debit 借方   Y7t#)?  
debt 債務   JH.XZM&  
debtor 債務人   uuY^Q;^I*  
deed 契據   {W,5]-  
deferred assets 遞延資產   ]\M{Abqd{  
deferred liabilities 遞延負債   _EMI%P&s  
delivery 交貨   C7%R2>}?f  
delivery expense 送貨費   roS" q~GS,  
delivery order 出貨單   |}G"^r  
demand draft 即期匯票   O=o}uB-*6  
demand note 即期票據   ,t`V^(PEq  
demurrage charge 延期費   Jh\KVmfXN  
deposit 存款   `yfZ{<  
deposit slip 存款單   xTAfVN  
depreciation 折舊   wsQnjT>
 
direct cost 直接成本   2w.FC  
direct labour 直接人工   :=NXwY3~M  
director 董事   ^)dsi  
discount 折扣   %ztZ#h~g  
discount on purchase 進貨折扣   ..`c# O&  
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