[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。   W@X/Z8.(  
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acceptance 承兌   O{4G'CgN(  
account 賬戶   /(iq^  
accountant 會計員   =jz*|e|V  
accounting 會計   y:C=Ni&,"  
accounting system 會計制度   gpIq4Q<  
accounts payable 應付賬款   EWI2qaSnO  
accounts receivable 應收賬款   2j9+ f{ l  
accumulated profits 累積利益   XZ|%9#6  
adjusting entry ?#123;整記錄   4pYscB  
adjustment ?#123;整   .(RX;.lw  
administration expense 管理費用   Ne 2tfiI`  
advances 預付   cph&\ V2jt  
advertising expense 廣告費   Q1cM{$}M  
agency 代理   }^ g6Y3\  
agent 代理人   ?h7,q*rxk  
agreement 契約   m$ubx I)  
allotments 分配數   kjS9?>i  
allowance 津貼   2 Nr *  
amalgamation 合併   m%=] j<A  
amortization 攤銷   "[Z'n9C  
amortized cost 應攤成本   iS iez'  
annuities 年金   ~
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applied cost 已分配成本   M,uQ8SZA[  
applied expense 已分配費用   %%7~<=rk  
applied manufacturing expense 己分配製造費用   _LYI#D  
apportioned charge 攤派費用   E`M, n,  
appreciation 漲價   T@Q,1^?i  
article of association 公司章程   (IE\}QcK  
assessment 課稅   JB}jt)ol%  
assets 資產   []\=(Uc;  
attorney fee 律師費   \dB)G<_  
audit 審計   li4"|T&  
auditor 審計員   a 8(mU%  
average 平均數   x{o&nhuk[S  
average cost 平均成本   P+9%(S)L3  
bad debt 壞賬   B&bQvdp  
balance 餘額   j\/Rjn+:[  
balance sheet 資產負債表  
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bank account 銀行賬戶   r+yl{  
bank balance 銀行結存   KKFV+bK)  
bank charge 銀行手續費   `dGcjLsIz  
bank deposit 銀行存款   =IIB~h[TB  
bank discount 銀行貼現   8<2 [ F  
bank draft 銀行匯票   w1N-`S:  
bank loan 銀行借款   9i8 ~  
bank overdraft 銀行透支   ?Dr_WFN jO  
bankers acceptance 銀行承兌   8|U-{"!O?  
bankruptcy 破產   ^U5g7Emf  
bearer 持票人   ?'jRUfl   
beneficiary 受益人   JSCZ X:5  
bequest 遺產   /'g/yBY  
bill 票據   )C1ihm!7\  
bill of exchange 匯票   lk(q>dvK  
bill of lading 提單   DJ]GM|?  
bills discounted 貼現票據   '1f:8  
bills payable 應付票據   n[`KhRN  
bills receivable 應收票據   ah8xiABa  
board of directors 董事會   JKJ+RkXf3  
bonds 債券   ws_/F  
bonus 紅利   =Z t7}V  
book value 賬面價值   xGBp+j1H  
bookkeeper 簿記員   GcHy`bQbiX  
bookkeeping 簿記   LQr +)wI  
branch office general ledger 支店往來賬戶   (Y[q2b  
broker 經紀人   }
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brought down 接前   an<loLW  
brought forward 接上頁   Iu=n $H  
budget 預算   ~4}'R_  
by-product 副產品   Y6R+i0guz  
by-product sales 副產品銷售   Y}aa W[  
capital 股本   C"JFN(f  
capital income 資本收益   $z":E(oy  
capital outlay 資本支出   *D_pFS^l  
capital stock 股本   (&=gM  
capital stock certificate 股票   @/yQ4Gr  
carried down 移後   o;^k"bo6  
carried forward 移下頁   \c .^^8r  
cash 現金   & 6-8$  
cash account 現金賬戶   {i!@C(M3  
cash in bank 存銀行現金   Q"Ur*/-U  
cash on delivery 交貨收款   J;mvD^`g  
cash on hand 庫存現金   P&2/J%@zG  
cash payment 現金支付   &1(PS)s  
cash purchase 現購   d8V)eZYXy~  
cash sale 現沽   ,|Xib
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cashier 出?#123;員   Q!&@aKl  
cashiers check 本票   kH9fK80  
certificate of deposit 存款單折   e ab_"W   
certificate of indebtedness 借據   aplOo[  
certified check 保付支票   F2bAo6~R  
certified public accountant 會計師   'UN 'gXny  
charges 費用   Ic,V,#my  
charge for remittances 匯水手續費   +Vsd%AnN"l  
charter 營業執照  
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chartered accountant 會計師   CEMe2~  
chattles 動產   '4x uH3  
check 支票   q<2b,w==  
che stub 支票存根   z ~R:!O-  
closed account 己結清賬戶   OqW (C  
closing 結算   /OaW4 b$Tz  
closing entries 結賬紀錄   8`4Z%;1  
closing stock 期末存貨   {rE]y C^  
closing the book 結賬   y G{;kJ P  
columnar journal 多欄日記賬   /E| Ac&Qk  
combination 聯合   )K"7=TvY  
commission 佣金   c7[+gc5}  
commodity 商品   %Q2<bj]  
common stock 普通股   )c"m:3D@  
company 公司   5kju{2`GF  
compensation 賠償   s+jL BY  
compound interest 複利   bFt$u]Yvo  
consignee 承銷人   =4H"&Eu{  
consignment 寄銷   x,~ys4  
consignor 寄銷人   D3MRRv#  
consolidated balance sheet 合併資產負債表   "7RnT3  
consolidated profit and loss account 合併損益表   hiM nU  
consolidation 合併   N-Jp; D  
construction cost 營建成本   N*CcJp {Q  
construction revenue 營建收入   WXgGB[x  
contract 合同   A@I( &Z  
control account 統制賬戶   Bf-KCqC".  
copyright 版權   re-; s  
corporation 公司   pk&;5|cCD  
cost 成本   Sph:OX8  
cost accounting 成本會計   (='e9H!3D  
cost of labour 勞工成本   m0(]%Kdw  
cost of production 生產成本   JXa5snh{h  
cost of manufacture 製造成本   )?zlhsu}1;  
cost of sales 銷貨成本   kTQvMa-X9D  
cost price 成本價格   )kl(}.9X  
credit 貸方   1P17]j2C  
credit note 收款通知單   kbHfdA  
creditor 債權人   ~$ Fg
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crossed check 橫線支票   "N\tR[P!  
current account 往來活期賬戶   u#&ZD|  
current asset 流動資產   ha -KfkPFE  
current liability 流動負債   zQNkjQ{mx  
current profit and loss 本期損益   1[&V6=n  
debit 借方   {*jo,<4ee  
debt 債務   ]@rt/ eX  
debtor 債務人   {0t-Q k  
deed 契據   j4fv-
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deferred assets 遞延資產   ^zs]cFN#%  
deferred liabilities 遞延負債   =bwuLno>  
delivery 交貨   btV Tt5  
delivery expense 送貨費   ]?$eBbt  
delivery order 出貨單   dhAkD-Lh  
demand draft 即期匯票   [Jjb<6[o  
demand note 即期票據   *sPG,6>  
demurrage charge 延期費   |8:IH@K*  
deposit 存款   c%bGV RhE  
deposit slip 存款單   S#9EBw7  
depreciation 折舊   3cH`>#c  
direct cost 直接成本   #,4CeD|(D,  
direct labour 直接人工   F}C.F  
director 董事   -3)]IA  
discount 折扣   s,*kWy"jp  
discount on purchase 進貨折扣   0M=U>g)  
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