[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。   ^h' Sla  
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acceptance 承兌   X}ma]  
account 賬戶   R%Y`=
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accountant 會計員   QS[L~97m2M  
accounting 會計   M5357Q  
accounting system 會計制度   &ANP`=  
accounts payable 應付賬款   j=RRfFg)  
accounts receivable 應收賬款   $;N*cH~  
accumulated profits 累積利益   "qz3u`[o  
adjusting entry ?#123;整記錄   >Gml4vGK  
adjustment ?#123;整   I#F!N 6;  
administration expense 管理費用   hj%ye~|~  
advances 預付   kRCQv-*  
advertising expense 廣告費   DyJ.BQdk)  
agency 代理   T;TA7{B  
agent 代理人   Z<[<n0o1  
agreement 契約   4`m~FNVS  
allotments 分配數   GzXUU@p  
allowance 津貼   }je,")
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amalgamation 合併   )SF}2?7e  
amortization 攤銷   PXzsj
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amortized cost 應攤成本   GPz(j'jU  
annuities 年金   W!Hm~9fz  
applied cost 已分配成本   Mips.Bx  
applied expense 已分配費用   v{zMO:3  
applied manufacturing expense 己分配製造費用   K_)eWf0a  
apportioned charge 攤派費用   l/TjQ*
 
appreciation 漲價   ULrr=5&8  
article of association 公司章程   &s Pq<lo  
assessment 課稅   `*", <  
assets 資產   M>9-=$ 7  
attorney fee 律師費   Un`^jw#_  
audit 審計   ryF7  
auditor 審計員   7w,FX.=;cv  
average 平均數   F:@70(<w%  
average cost 平均成本   L37Y+C//  
bad debt 壞賬   ^k5ll=}  
balance 餘額   |F,R&<2  
balance sheet 資產負債表   f=C,e/sw  
bank account 銀行賬戶   Nkxmm/Z  
bank balance 銀行結存   +/,icA}PI  
bank charge 銀行手續費   'o|30LzYgQ  
bank deposit 銀行存款   F<>!kK/c  
bank discount 銀行貼現   *f&EoUk}F  
bank draft 銀行匯票   NI#X@  
bank loan 銀行借款   p&+;w  
bank overdraft 銀行透支   _XJ2fA )  
bankers acceptance 銀行承兌   2 rw%H  
bankruptcy 破產   kB?al#`  
bearer 持票人   @1*ohdHH  
beneficiary 受益人   "k]CW\H6z  
bequest 遺產   J)P$2#  
bill 票據   W;bu2ym&Q  
bill of exchange 匯票   ~\{^%~[48  
bill of lading 提單   mPI8_ 5V8]  
bills discounted 貼現票據   ;};wq&b#  
bills payable 應付票據  
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bills receivable 應收票據   C<KrMRWh^  
board of directors 董事會   /}Jj
 
bonds 債券   ?A(Qy aKz  
bonus 紅利   ^Wxad?@  
book value 賬面價值   ;"(foY"L  
bookkeeper 簿記員   zSo)k~&[3  
bookkeeping 簿記   [2"<W!p  
branch office general ledger 支店往來賬戶   o-}R?>  
broker 經紀人   n1!?"m!  
brought down 接前   a
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brought forward 接上頁   -S3MH1TZ  
budget 預算   /pF`8
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by-product 副產品   D8 hr?:I9  
by-product sales 副產品銷售   O
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capital 股本   $<:E'^SAS  
capital income 資本收益   (aD_zG=k5  
capital outlay 資本支出   v)
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capital stock 股本   6iCr RjY*  
capital stock certificate 股票   \[Z?&  
carried down 移後   PO6&bIr  
carried forward 移下頁   W 4F\}A  
cash 現金   PRz/inru-  
cash account 現金賬戶   XC.%za8  
cash in bank 存銀行現金   31/Edd"]  
cash on delivery 交貨收款   H54R8O$  
cash on hand 庫存現金   #1>X58I^  
cash payment 現金支付   L!=QR8?@E  
cash purchase 現購   um9_ru~  
cash sale 現沽   @}u9Rn*d;  
cashier 出?#123;員   ]('D^Ro  
cashiers check 本票   m!<\WN6g  
certificate of deposit 存款單折   7Hm3;P.  
certificate of indebtedness 借據   #dM9pc jh  
certified check 保付支票   -jMJAYjV  
certified public accountant 會計師   lo[.&GD  
charges 費用   YW{C} NA  
charge for remittances 匯水手續費   w8n|B?Sr  
charter 營業執照   ;qrB\j"  
chartered accountant 會計師   !Q#{o^{Y~  
chattles 動產   Nm|!#(L  
check 支票   DZi!aJ  
che stub 支票存根   XLH0 ;+CL{  
closed account 己結清賬戶   lV%N  
closing 結算   ]\!?qsT3}  
closing entries 結賬紀錄   Q[nEsYP  
closing stock 期末存貨   ;<leKcvhQ&  
closing the book 結賬   ~R(%D-k  
columnar journal 多欄日記賬   EVoEszR  
combination 聯合   0:+WO%z  
commission 佣金   XGl+S  
commodity 商品   z<yU-m2h
 
common stock 普通股   >Z1sb n  
company 公司   gvLf|+m  
compensation 賠償   8 XU1/i7N  
compound interest 複利   92EWIHEWZ  
consignee 承銷人   ';<
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consignment 寄銷   7AObC4 g  
consignor 寄銷人   zzxGAVu  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   o_'p3nD  
consolidation 合併   1PpyVf  
construction cost 營建成本    _'(,  
construction revenue 營建收入   JfR%L q~  
contract 合同   ;cQ6g` bM\  
control account 統制賬戶   m@^1JlH  
copyright 版權   NUp<e%zB  
corporation 公司   / oriW;OF  
cost 成本   ~8]NK&J  
cost accounting 成本會計   QDu2?EYZq  
cost of labour 勞工成本   6Udov pl  
cost of production 生產成本   :53)Nv  
cost of manufacture 製造成本   h@[ R6G|  
cost of sales 銷貨成本   `DC2gJKk%  
cost price 成本價格   ~m$Y$,uH  
credit 貸方   /AW=5Ck-#  
credit note 收款通知單   +u3=dj"[  
creditor 債權人   7R`mf   
crossed check 橫線支票   Rp5#clsy  
current account 往來活期賬戶   S ;)w.  
current asset 流動資產   #Y4=J 6  
current liability 流動負債   T3^GCX|!@  
current profit and loss 本期損益   \ioH\9  
debit 借方   mVy |{O
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debt 債務   & 9<+; */  
debtor 債務人   lR(+tj)9uO  
deed 契據   @w?P7P<O`  
deferred assets 遞延資產   PF53mUs4  
deferred liabilities 遞延負債   6*3.S GUY  
delivery 交貨   ihfiK|a  
delivery expense 送貨費   2n
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delivery order 出貨單   i(NdGL#P  
demand draft 即期匯票   ;S>])
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demand note 即期票據   lqm1!5dt  
demurrage charge 延期費   hK_LEwd;  
deposit 存款   K|Di1)7=/  
deposit slip 存款單   Wh.?j>vB  
depreciation 折舊   oIduxbAp  
direct cost 直接成本   6=fSE=]DY  
direct labour 直接人工   nYX@J6!  
director 董事   1#ft#-g}
 
discount 折扣   -&-Ma,M?  
discount on purchase 進貨折扣   lQe%Yh >rl  
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