[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。   pF7N = mO  
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acceptance 承兌   g$jTP#%b  
account 賬戶   f,F1k9-1!  
accountant 會計員   W9pY=9]p+  
accounting 會計   }*U|^$FEU  
accounting system 會計制度   PO 8Z2"WI  
accounts payable 應付賬款   .k-6LR  
accounts receivable 應收賬款   _5H~1G%q  
accumulated profits 累積利益   L ph0C^8  
adjusting entry ?#123;整記錄   gL-kI*Ra  
adjustment ?#123;整   >~Xe` }'  
administration expense 管理費用   2Wu`Dp;&l  
advances 預付   x.Egl4b3  
advertising expense 廣告費   NJ+$3n om  
agency 代理   w/O'&],x  
agent 代理人   ;HH%OfQq  
agreement 契約   P3]K'*Dyd  
allotments 分配數   ^N[ Cip}8  
allowance 津貼   BWQ`8 
 
amalgamation 合併   J5HN*Wd  
amortization 攤銷   FwlDP  
amortized cost 應攤成本   +RL@g*`  
annuities 年金   Lui6;NY  
applied cost 已分配成本   bhGRD{=  
applied expense 已分配費用   FZn1$_Svr  
applied manufacturing expense 己分配製造費用   "?F[]8F.b  
apportioned charge 攤派費用   ;l~a|KW0  
appreciation 漲價   z@,(^~C_  
article of association 公司章程   CuH4~6  
assessment 課稅   38T]qz[Sn  
assets 資產   1U#W=Fg'  
attorney fee 律師費   <" nWGF4d  
audit 審計   MZ&.{SY7  
auditor 審計員   tM
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average 平均數   u6F>o+Td)  
average cost 平均成本   wn?oHz*  
bad debt 壞賬   >\^oCbqF}~  
balance 餘額   [8UZ5_1WL  
balance sheet 資產負債表   R.*;] R>M  
bank account 銀行賬戶   -3m IdZ  
bank balance 銀行結存   $u.rO7)  
bank charge 銀行手續費   .%{B=_7  
bank deposit 銀行存款   xjiV9{w  
bank discount 銀行貼現   Dka8[z7  
bank draft 銀行匯票   OblHN*  
bank loan 銀行借款   vD9\i*\2  
bank overdraft 銀行透支   wW p7N  
bankers acceptance 銀行承兌   0RtZTCGO  
bankruptcy 破產   i+mU(/l2{  
bearer 持票人   yNXYS  
beneficiary 受益人   HZ%V>88  
bequest 遺產   ?wPTe^Qtv  
bill 票據   XVt;hO  
bill of exchange 匯票   2,q*8=?{6P  
bill of lading 提單   u-|%K.A  
bills discounted 貼現票據   ^7/v[J<<  
bills payable 應付票據   'DVn /3?X  
bills receivable 應收票據   n]Yz <#  
board of directors 董事會   eu"m0Q  
bonds 債券   $(;Ts)P  
bonus 紅利   b#p0s?*  
book value 賬面價值   j@(S7=^C6%  
bookkeeper 簿記員   @,eo*
 
bookkeeping 簿記   &! h~UZ  
branch office general ledger 支店往來賬戶   [KYq01cj  
broker 經紀人   U ->vk{v  
brought down 接前   >QvqH 2  
brought forward 接上頁   y>0 @.  
budget 預算   ?i0+h7=6  
by-product 副產品   &4|]VOf  
by-product sales 副產品銷售   t2{(ETV  
capital 股本   ;"Qq/knVL  
capital income 資本收益   )s^gT]"N  
capital outlay 資本支出   ?]Hs~n-  
capital stock 股本   0J'Cx&Rg  
capital stock certificate 股票   eA(\#+)X `  
carried down 移後   53:u6bb;  
carried forward 移下頁   gizY4~ j  
cash 現金   CHv n8tk  
cash account 現金賬戶   4qsct@K,  
cash in bank 存銀行現金   #&IrCq+  
cash on delivery 交貨收款   4y+hr  
cash on hand 庫存現金   ,&4 [`d  
cash payment 現金支付   hfLe<,  
cash purchase 現購   5)S;R,  
cash sale 現沽   #aC&!Rei{  
cashier 出?#123;員   p gLhxc:  
cashiers check 本票   ef{Hj[
 8  
certificate of deposit 存款單折   !gRU;ZQU_  
certificate of indebtedness 借據   lshSRir  
certified check 保付支票   faLfdUimJ  
certified public accountant 會計師   Z"Hq{?l9  
charges 費用   ,e1c,}  
charge for remittances 匯水手續費   KYB3n85 1  
charter 營業執照   ,/Gp>Yqx  
chartered accountant 會計師   J+ :3==,  
chattles 動產   UdkNb}L  
check 支票   XS@iu,uO  
che stub 支票存根   "gI-S[  
closed account 己結清賬戶   U= 
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closing 結算   UV;I6]$}A7  
closing entries 結賬紀錄   `_Iyr3HAf  
closing stock 期末存貨   tQ;Fgv8Y!  
closing the book 結賬   e[T3,2C  
columnar journal 多欄日記賬   "[["naa  
combination 聯合   `O3#/1+  
commission 佣金   ._x"b5C  
commodity 商品   %1;Y`>  
common stock 普通股   a MydeTCHi  
company 公司   2ALYfZ|d  
compensation 賠償   LL3| U  
compound interest 複利   N|>MqH,Bt  
consignee 承銷人   N/{=j  
consignment 寄銷   gf9,/m  
consignor 寄銷人   %`G
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consolidated balance sheet 合併資產負債表   L67yL( d6a  
consolidated profit and loss account 合併損益表    +gndW   
consolidation 合併   fvTp9T\f3  
construction cost 營建成本   u{WI 4n?  
construction revenue 營建收入   {
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contract 合同   DPnrzV)  
control account 統制賬戶   E]a,2{&8<  
copyright 版權   <MhODC")  
corporation 公司   mp(:D&M  
cost 成本   ,82?kky  
cost accounting 成本會計   ?j!/Hc/b4  
cost of labour 勞工成本   -y&>&D  
cost of production 生產成本   <4?(|Vh[m]  
cost of manufacture 製造成本   w{;bvq%lY  
cost of sales 銷貨成本  
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cost price 成本價格   'g)5vI~'  
credit 貸方   yyVJb3n5:!  
credit note 收款通知單   Jn?ZJZ  
creditor 債權人   q}JP ;p(#  
crossed check 橫線支票   \3U.;}0_X  
current account 往來活期賬戶   K nn<q=';G  
current asset 流動資產   u`+kH8#  
current liability 流動負債   "el3mloR8  
current profit and loss 本期損益   xWQQX  
debit 借方   yq[CA`zVN  
debt 債務   +Sv2'& B   
debtor 債務人   QE;,mC>  
deed 契據   _3KfY  
deferred assets 遞延資產   x?R1/i
Hv  
deferred liabilities 遞延負債   $I4JKh  
delivery 交貨   G\f:H%[5[  
delivery expense 送貨費   =cR=E
{20  
delivery order 出貨單   [9CBTSr  
demand draft 即期匯票   Y5IQhV.  
demand note 即期票據   ir)~T0  
demurrage charge 延期費   kaf  j?F  
deposit 存款   ?y* yl  
deposit slip 存款單   x2]chN  
depreciation 折舊   Xdf
;'|HO  
direct cost 直接成本   <e8 Ux#x/  
direct labour 直接人工   |2X+( F Ed  
director 董事   :bp8S@  
discount 折扣   ss7Z-A4z  
discount on purchase 進貨折扣   1NlpOVq:)  
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