[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。   `"1{ Sx.  
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acceptance 承兌   )yz9? ]a  
account 賬戶   B_6v'=7]  
accountant 會計員   Mf,Mcvs  
accounting 會計   !F}J+N=}  
accounting system 會計制度   P"[l86:  
accounts payable 應付賬款   HtS1N}@  
accounts receivable 應收賬款   #RZJ1uL  
accumulated profits 累積利益   lMI ix0sSj  
adjusting entry ?#123;整記錄   EIVQu~,H  
adjustment ?#123;整   -;DE&~p  
administration expense 管理費用   ML9T(th6v  
advances 預付   4YB7og%P  
advertising expense 廣告費   Iu)(H
uv  
agency 代理   ~,3v<A[5Vi  
agent 代理人   cWy*K4O  
agreement 契約   +{ ,w#@  
allotments 分配數   OD2ai]!v+  
allowance 津貼   1\7"I-  
amalgamation 合併   j)SgB7Q  
amortization 攤銷   .w*{=x0k  
amortized cost 應攤成本   5)o-]S>  
annuities 年金   bC,M&<N  
applied cost 已分配成本   N!4xP.Ps  
applied expense 已分配費用   6DiA2'{f  
applied manufacturing expense 己分配製造費用   , T
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apportioned charge 攤派費用   qS[p|*BL  
appreciation 漲價   cq+M *1;  
article of association 公司章程   ]$` s}BN  
assessment 課稅   (J) Rs`_  
assets 資產   7;#dX~>@{  
attorney fee 律師費   9"u@<]  
audit 審計   ~Hs]}Xo  
auditor 審計員   :4L5@>b-  
average 平均數   U*Q5ff7M6"  
average cost 平均成本   =Q8^@i4[&D  
bad debt 壞賬   G5
eLs  
balance 餘額   0m| Gp  
balance sheet 資產負債表   ne%OTr4dD  
bank account 銀行賬戶   ch2e#Jf8  
bank balance 銀行結存   -QNMB4  
bank charge 銀行手續費   m3v*,~  
bank deposit 銀行存款   < c4RmnA  
bank discount 銀行貼現   7=ga_2  
bank draft 銀行匯票   /;(%Xd&:  
bank loan 銀行借款   C?c-V,  
bank overdraft 銀行透支   e
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bankers acceptance 銀行承兌   y<LwrrJ>  
bankruptcy 破產   1V9X(uP  
bearer 持票人   dvdBRrf  
beneficiary 受益人   GLcZ=6)"'  
bequest 遺產   3U.B[7fOM  
bill 票據   SJuf`  
bill of exchange 匯票   !A<XqzV]  
bill of lading 提單   8GAQVe^$-  
bills discounted 貼現票據   oG_'<5Bv>  
bills payable 應付票據   E*b[.vUp  
bills receivable 應收票據   #$z-]i  
board of directors 董事會   ,Vn]Ft?n  
bonds 債券   ;<GTtt#D  
bonus 紅利   aFm]?75  
book value 賬面價值   :?XHZ
  
bookkeeper 簿記員   %D6Wlf+^n  
bookkeeping 簿記   hFPRC0ftE  
branch office general ledger 支店往來賬戶   ).`a-Pv  
broker 經紀人   F vk:c-  
brought down 接前   wyhf:!-I  
brought forward 接上頁   _!g NF=  
budget 預算   gkn/E}K#  
by-product 副產品   8gKR<X.G  
by-product sales 副產品銷售   *UxB`iA  
capital 股本   GB0b|9(6D"  
capital income 資本收益   hAD
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capital outlay 資本支出   - 5W
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capital stock 股本   :XY3TI  
capital stock certificate 股票   uV:uXQni``  
carried down 移後   h swMy  
carried forward 移下頁   (cew:z H  
cash 現金   e.YchGTQ  
cash account 現金賬戶   O]LuL&=s y  
cash in bank 存銀行現金   3\ .)y49,1  
cash on delivery 交貨收款   $u.T1v  
cash on hand 庫存現金   : MmXH&yR  
cash payment 現金支付   >2{HH\  
cash purchase 現購   Mz.&d:  
cash sale 現沽   ` A{~}6jw  
cashier 出?#123;員   kb\v}gfiD/  
cashiers check 本票   bh"v{V`=0  
certificate of deposit 存款單折   m@2xC,@  
certificate of indebtedness 借據   ;{7lc9uRj  
certified check 保付支票   10a*7 L  
certified public accountant 會計師   P87Fg  
charges 費用   ~\IDg/9Cj  
charge for remittances 匯水手續費   c,%>7U(w_  
charter 營業執照   `i^1U O  
chartered accountant 會計師   R[-:-8  
chattles 動產   <%f%e4 [  
check 支票   fw};.M  
che stub 支票存根   RSee z P6#  
closed account 己結清賬戶   0J-ux"kfI  
closing 結算   ~{!!=@6  
closing entries 結賬紀錄   Cx'=2Y7  
closing stock 期末存貨   &-Y:4.BXZ  
closing the book 結賬   gUtbCqDS  
columnar journal 多欄日記賬   > V}NG  
combination 聯合   A2bV[+Q
 
commission 佣金   a~EEow;A  
commodity 商品   <aD+Ki6  
common stock 普通股   8~+Msn:  
company 公司   3AL=*qq  
compensation 賠償   sjkl? _  
compound interest 複利   r+Cha%&D  
consignee 承銷人   bu5)~|?{t  
consignment 寄銷   ebVfny$D  
consignor 寄銷人   _)" 5 gv  
consolidated balance sheet 合併資產負債表   X0=-{ <W  
consolidated profit and loss account 合併損益表   Dv{AZyqe  
consolidation 合併   yYtki  
construction cost 營建成本   !_#js  
construction revenue 營建收入   tqf -,BLh  
contract 合同   #(4hX6?5AI  
control account 統制賬戶   5X -{|r3q  
copyright 版權   
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corporation 公司   rt;>pQ9,  
cost 成本   R:<AR.)K  
cost accounting 成本會計   .8~ x;P6  
cost of labour 勞工成本   99-\cQv  
cost of production 生產成本    \hc9Rk  
cost of manufacture 製造成本   m&8_i`%<  
cost of sales 銷貨成本    >S/>2e:  
cost price 成本價格   o#b9M4O  
credit 貸方   Q+N @j]'  
credit note 收款通知單   [0@i,7{ZqE  
creditor 債權人   ]F#kM211  
crossed check 橫線支票   T^>cT"ux_  
current account 往來活期賬戶   kS!*kk*a  
current asset 流動資產   *E6 p=  
current liability 流動負債   x7>sy,c  
current profit and loss 本期損益   mL+ps x+  
debit 借方   GMI>$$<  
debt 債務   @#">~P|Hp  
debtor 債務人   -fn~y1  
deed 契據   `Y9@?s Q  
deferred assets 遞延資產   >8- `  
deferred liabilities 遞延負債   pqX=l%{4ES  
delivery 交貨   5=e@yIr'#  
delivery expense 送貨費   ~8E rl3=5{  
delivery order 出貨單   `R;XN
-  
demand draft 即期匯票   #+=afJ  
demand note 即期票據   =!aV?kNS8  
demurrage charge 延期費   Hqv(X=6 E0  
deposit 存款   ::w%rv  
deposit slip 存款單   J{I?t~u  
depreciation 折舊   #,
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direct cost 直接成本   F"I@=R-n  
direct labour 直接人工   KxI(#}5o&  
director 董事   *}=W wG  
discount 折扣   wvY$s ;  
discount on purchase 進貨折扣   3f x!\  
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