[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。   77?D ~N[  
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acceptance 承兌   \2U FJ  
account 賬戶   -1z<,IN+  
accountant 會計員   rdBF+YN9/?  
accounting 會計   NW%u#MZ[h  
accounting system 會計制度   c7~>uNgJ  
accounts payable 應付賬款   /&jh10}H  
accounts receivable 應收賬款   9\J6G8b>|I  
accumulated profits 累積利益   ZNN^  
adjusting entry ?#123;整記錄   >3SZD  
adjustment ?#123;整   r0'6\MS13  
administration expense 管理費用   !ma%Zk  
advances 預付   A@81wv  
advertising expense 廣告費   $kD;*v=  
agency 代理   6aMG!_jC  
agent 代理人   WJ[ybzVj  
agreement 契約   SSH 1Ge5|  
allotments 分配數   PgMU|O7To  
allowance 津貼   FbU98n+z  
amalgamation 合併   PN"s^]4  
amortization 攤銷   \.l8]LH  
amortized cost 應攤成本   2M`:/shq  
annuities 年金   7,BULs\g  
applied cost 已分配成本   tX'2 $}  
applied expense 已分配費用   |
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applied manufacturing expense 己分配製造費用   edZhI  
apportioned charge 攤派費用   ]ur_G`B  
appreciation 漲價   e0&x?U*/  
article of association 公司章程   P;7 Y9}  
assessment 課稅   1Vi3/JM@
 
assets 資產   %Ix   
attorney fee 律師費   * %p`Jk-U  
audit 審計   XtP5IN\S  
auditor 審計員   T P#Hq  
average 平均數   >\s8S}p  
average cost 平均成本   VlbS\Y.  
bad debt 壞賬   d(!g9H  
balance 餘額   'OjsV

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balance sheet 資產負債表   !Sj
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bank account 銀行賬戶   (5\VOCT>4%  
bank balance 銀行結存   8{)j"rghah  
bank charge 銀行手續費   2
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bank deposit 銀行存款   ziXZJ^(FI  
bank discount 銀行貼現   Yk @/+PE  
bank draft 銀行匯票   E9 6` aF{]  
bank loan 銀行借款   2,
R5mL$  
bank overdraft 銀行透支   k,GAHM"'  
bankers acceptance 銀行承兌   6U(MHxY  
bankruptcy 破產   NO'37d  
bearer 持票人   {1Hs5bg@  
beneficiary 受益人   7B s:u  
bequest 遺產   bZf}m=C!  
bill 票據   (Rs052m1  
bill of exchange 匯票   a]4h5kJ';  
bill of lading 提單   AdGDs+at,  
bills discounted 貼現票據   )8@|+'q  
bills payable 應付票據   8lZB3p]X  
bills receivable 應收票據   {$P')>/  
board of directors 董事會   !E.CpfaC  
bonds 債券   'J1
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bonus 紅利   cD JeYduK  
book value 賬面價值   J<h!H  
bookkeeper 簿記員   }_|qDMk+  
bookkeeping 簿記   #C#*yE  
branch office general ledger 支店往來賬戶   DU|>zO%  
broker 經紀人   ApSzkPv*  
brought down 接前   ]X\p\n'@j  
brought forward 接上頁   1a@b-V2 d&  
budget 預算   1G`zwfmh~  
by-product 副產品   p"tCMB  
by-product sales 副產品銷售   PHU$<>  
capital 股本   2Y1y;hCK  
capital income 資本收益   ~pWV[oUD  
capital outlay 資本支出   d]r?mnN W  
capital stock 股本   pz0Q@n/X  
capital stock certificate 股票   N;mJHr3[F  
carried down 移後   IlfH  
carried forward 移下頁   _2~+ %{/m,  
cash 現金   yBkcYHT  
cash account 現金賬戶   ?, m_q+  
cash in bank 存銀行現金   vlVHoF;&  
cash on delivery 交貨收款   kK%@cIXS3  
cash on hand 庫存現金   }/J<#}t  
cash payment 現金支付   YMr2Dv\y  
cash purchase 現購   q~6a$
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cash sale 現沽   U%V4@iz~\m  
cashier 出?#123;員   ln*jakRrC  
cashiers check 本票   Lu5lpeSQ  
certificate of deposit 存款單折   lEXI<b'2  
certificate of indebtedness 借據   tb/`*Yl@  
certified check 保付支票   ]Il}ymkIZ  
certified public accountant 會計師   0u?VnN<  
charges 費用   ,"U|gJn|^  
charge for remittances 匯水手續費   W'{o`O=GGr  
charter 營業執照   y"Ios:v@-  
chartered accountant 會計師   HyYol*  
chattles 動產   mTBSntZx  
check 支票   D $&6 8  
che stub 支票存根   WG A"e  
closed account 己結清賬戶   M~l\rg8  
closing 結算   r8,'LZIz  
closing entries 結賬紀錄   1qm _Qs&  
closing stock 期末存貨   ,u S)N6'b6  
closing the book 結賬   (q}{;  
columnar journal 多欄日記賬   <V1y^EW0  
combination 聯合   l&{+3aC:  
commission 佣金   'b:UafV  
commodity 商品   Rg SB?  
common stock 普通股   G]RFGwGt  
company 公司   [vn"r^P  
compensation 賠償   Rc(E';uc  
compound interest 複利   R/P9=yvg0  
consignee 承銷人   yi:1cLq2  
consignment 寄銷   hh8U/dVk*  
consignor 寄銷人   Q`!<2i;  
consolidated balance sheet 合併資產負債表   iLk"lcX  
consolidated profit and loss account 合併損益表   =|V[^#V  
consolidation 合併   U[G5<&Z
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construction cost 營建成本   >A>_UT_"  
construction revenue 營建收入  
$ E-c%-  
contract 合同   <,</ Ge  
control account 統制賬戶   U-pBat.$'C  
copyright 版權   R47tg&k6[  
corporation 公司   '<1Q;3Ho  
cost 成本   1EQLsg`d^  
cost accounting 成本會計   p+}eP|N  
cost of labour 勞工成本   9E2OCLWrE  
cost of production 生產成本   ZO&F15$P  
cost of manufacture 製造成本   <(_${zR  
cost of sales 銷貨成本   bo[[
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cost price 成本價格   xG:7AGZ$[  
credit 貸方   LX</xI08W  
credit note 收款通知單   |vY|jaV}  
creditor 債權人   u&<NBxY  
crossed check 橫線支票   1O+$"5H  
current account 往來活期賬戶   xcX^L84\  
current asset 流動資產   Y@MFH>*  
current liability 流動負債   MZS/o3  
current profit and loss 本期損益   5!qLJmd=  
debit 借方   ;aImz*1%t  
debt 債務   _ Kg"l5?B  
debtor 債務人   J=B,$4)9  
deed 契據   \9k{h08s  
deferred assets 遞延資產   Hh'o:j(^  
deferred liabilities 遞延負債   zv~b-Tp  
delivery 交貨   >=YQxm}GJ  
delivery expense 送貨費   3yu,qb'"&  
delivery order 出貨單   @!::_E+F]  
demand draft 即期匯票   }u .1$Y  
demand note 即期票據   gs Vm)mkd  
demurrage charge 延期費   ew1bb K>  
deposit 存款   {} tv(8]^  
deposit slip 存款單   k@Bn}r
 
depreciation 折舊   9ZG__R3B1\  
direct cost 直接成本   QA#Jx  
direct labour 直接人工   :s#&nY  
director 董事   ;_E][m  
discount 折扣   PjkjUP  
discount on purchase 進貨折扣   79Q>t%rD[  
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