[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。   &[u>^VO8  
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acceptance 承兌   JFOto,6L:  
account 賬戶  
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accountant 會計員   0!4;."S  
accounting 會計   Wp2W:JX:  
accounting system 會計制度   TFZvZi$u&  
accounts payable 應付賬款   !-G'8a|7  
accounts receivable 應收賬款   {;:QY1QT  
accumulated profits 累積利益   FEOr'H<3x  
adjusting entry ?#123;整記錄   Th!.=S{Y5  
adjustment ?#123;整   mT]+w
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administration expense 管理費用   !T+jb\O_  
advances 預付   '*4>&V.yX  
advertising expense 廣告費   
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agency 代理   !WTZ=|  
agent 代理人   g>k"R4  
agreement 契約   bIvF5d>9#K  
allotments 分配數   FI.Ae/(U  
allowance 津貼   Z)JJ-V!  
amalgamation 合併   JA=9EnTU  
amortization 攤銷   Fe :M'.  
amortized cost 應攤成本   f82$_1s^  
annuities 年金   f+ }Rj0A  
applied cost 已分配成本   I JPpF`  
applied expense 已分配費用   d3nx"=Cy0I  
applied manufacturing expense 己分配製造費用   M lv  
apportioned charge 攤派費用   *.'9eC0s  
appreciation 漲價   UJ\[^/t  
article of association 公司章程   d]3c44kkK{  
assessment 課稅   ^A&i$RRO  
assets 資產   96NZrT  
attorney fee 律師費   g Kp5*  
audit 審計   ZQL4<fy'E  
auditor 審計員   {|R@\G
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average 平均數   YN=dLr([<  
average cost 平均成本   K;n2mXYGM  
bad debt 壞賬   ^Vbx9UN/  
balance 餘額   P4\{be>e  
balance sheet 資產負債表   >M}\_c=  
bank account 銀行賬戶   For`
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bank balance 銀行結存   knX*fp  
bank charge 銀行手續費   -K"" 4SC2  
bank deposit 銀行存款   b 8vyJb,K  
bank discount 銀行貼現   /0S2Omh  
bank draft 銀行匯票   asT/hs SNS  
bank loan 銀行借款   Fi7G S;  
bank overdraft 銀行透支   'ycr/E&m{  
bankers acceptance 銀行承兌   gY],U4_:p  
bankruptcy 破產   ]"ZL<?3g
 
bearer 持票人   Z.4 vKO[<  
beneficiary 受益人   U~;Rzoe)q*  
bequest 遺產   qw#wZ'<n  
bill 票據   /.knZ_aJ!  
bill of exchange 匯票   `[OJ)tHE  
bill of lading 提單   |b BA0.yS  
bills discounted 貼現票據   uG5RE  
bills payable 應付票據   >A]U.C  
bills receivable 應收票據   NWSm  
board of directors 董事會   "7> o"FQ  
bonds 債券   h20<X;  
bonus 紅利   fXL&?~fS  
book value 賬面價值   "8.to=Lx  
bookkeeper 簿記員   b I%Sq+"}  
bookkeeping 簿記   P!6v0ezN  
branch office general ledger 支店往來賬戶   d`XC._%^J  
broker 經紀人   A^m]DSFOO  
brought down 接前   wqB 5KxO  
brought forward 接上頁   v+), u j  
budget 預算   =XRTeIZ  
by-product 副產品   YK=o[nPmK  
by-product sales 副產品銷售   (Xak;Xum1  
capital 股本   a/4
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capital income 資本收益   IIZu&iZo \  
capital outlay 資本支出   sl Qxz;t  
capital stock 股本   _`oP*g =  
capital stock certificate 股票   O_E\(So  
carried down 移後   @Sik~Mm_h  
carried forward 移下頁   D2,2Yy5y  
cash 現金  
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cash account 現金賬戶   +i\ +bR  
cash in bank 存銀行現金   %Voq"}}N  
cash on delivery 交貨收款   ~x(1g;!^  
cash on hand 庫存現金   #Epx'$9  
cash payment 現金支付   We8n20wf<  
cash purchase 現購   Fm{/&U^  
cash sale 現沽   +zl2|'  
cashier 出?#123;員   (Yv)%2  
cashiers check 本票   ?k 4|;DD  
certificate of deposit 存款單折   &7fwYV  
certificate of indebtedness 借據   5PcN$r"P  
certified check 保付支票   <P% <EgOE  
certified public accountant 會計師   XEUy,>mR  
charges 費用   ]_hrYjX;  
charge for remittances 匯水手續費   #1-2)ZO.  
charter 營業執照   Pse1NMK9 [  
chartered accountant 會計師   ?<*mIf:?  
chattles 動產   o94]:$=~  
check 支票   ,/bSa/x`  
che stub 支票存根   t+H=%{z  
closed account 己結清賬戶   MF41q%9p  
closing 結算   'XbrO|%  
closing entries 結賬紀錄   tM% f#O  
closing stock 期末存貨   G $F3dx.I  
closing the book 結賬   "3?N*,U_  
columnar journal 多欄日記賬   G\;a_]Q  
combination 聯合   dF`\ewRFn  
commission 佣金   21LJ3rW_  
commodity 商品   z5> {(iY;,  
common stock 普通股   +Cf  
company 公司   ='\Di '*  
compensation 賠償   7GF
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compound interest 複利   _MI8P/  
consignee 承銷人   =_"[ &^  
consignment 寄銷   fOHgz,x=  
consignor 寄銷人   liuw!
  
consolidated balance sheet 合併資產負債表   "44A#0)B'l  
consolidated profit and loss account 合併損益表   2~wIHtd  
consolidation 合併   y8!#G-
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construction cost 營建成本   T, z80m}  
construction revenue 營建收入   eM) I%  
contract 合同   KJs/4oR;  
control account 統制賬戶   J^Mq4&  
copyright 版權   2VZdtz  
corporation 公司   }JWLm.e  
cost 成本   Twi7g3}/jB  
cost accounting 成本會計   P@xb  
cost of labour 勞工成本   Ld9YbL:  
cost of production 生產成本   >Av[`1a2F  
cost of manufacture 製造成本   </jzM?i  
cost of sales 銷貨成本   AWG;G+  
cost price 成本價格   T`7HQf ;  
credit 貸方   ;/79tlwq  
credit note 收款通知單   &hSABtr}  
creditor 債權人   5.TeH@(  
crossed check 橫線支票   W74Y.zQ  
current account 往來活期賬戶   zT< P_l  
current asset 流動資產   WxrGoo^  
current liability 流動負債   RP9jZRDbZ  
current profit and loss 本期損益   W[R^5{k`  
debit 借方   c?/R=/H  
debt 債務   e6(Pw20)s  
debtor 債務人   ,SQ`, C _5  
deed 契據   Nj^:8]D)0  
deferred assets 遞延資產   `alQmGUZ
 
deferred liabilities 遞延負債   T!F0_<  
delivery 交貨   $-Yq?
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delivery expense 送貨費   Bok
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delivery order 出貨單   <| kS`y  
demand draft 即期匯票   >Hd0l L  
demand note 即期票據   "N *bV  
demurrage charge 延期費   #sRkKl|  
deposit 存款   j]X$7  
deposit slip 存款單   $.0l%
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depreciation 折舊   1OOMqFn}L  
direct cost 直接成本   Fs}vI~}  
direct labour 直接人工   !VoAN5#;  
director 董事   @,i_Gw)  
discount 折扣   *)|EWT?,  
discount on purchase 進貨折扣   P =jRof$  
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