[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。   os6p1"_\f  
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acceptance 承兌   [SGt ~bRJ  
account 賬戶   9s\(yC8h  
accountant 會計員   1-[~}  
accounting 會計   #RAez:BI  
accounting system 會計制度   V?AHj<  
accounts payable 應付賬款   7|4hs:4mD  
accounts receivable 應收賬款   c@9jc^CJ  
accumulated profits 累積利益   ,,1H#;j  
adjusting entry ?#123;整記錄   "8MG[$Y  
adjustment ?#123;整   +p6cG\Gp  
administration expense 管理費用   E +\?|q !T  
advances 預付   4a3Xz,[(a  
advertising expense 廣告費   tdZ,sHY6  
agency 代理   W:D'k^u  
agent 代理人   @V{s'V   
agreement 契約   qjcy{@ j  
allotments 分配數   i(DoAfYf/q  
allowance 津貼   :Awnj!KNCc  
amalgamation 合併   ^ .bYLF  
amortization 攤銷   "#bL/b'{  
amortized cost 應攤成本   Pw:(X0@  
annuities 年金   sute%6yM  
applied cost 已分配成本   lU]/nKyd  
applied expense 已分配費用   G8xM]'y  
applied manufacturing expense 己分配製造費用   +~, q
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apportioned charge 攤派費用  
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appreciation 漲價   0tbximmDb  
article of association 公司章程   8BZTHlUB  
assessment 課稅   rl-r8?H}  
assets 資產   $nN`K*%  
attorney fee 律師費   DVCO( fz  
audit 審計   }G^Bc4@b  
auditor 審計員   Y4*ezt:;Q  
average 平均數   VB6EM|bphl  
average cost 平均成本   klHOAb1  
bad debt 壞賬   &_X6m0z  
balance 餘額   T&Dt;CSF  
balance sheet 資產負債表   r~q*E'n  
bank account 銀行賬戶   K07SbL7g!p  
bank balance 銀行結存   }`k >6B  
bank charge 銀行手續費   +N0V8T%~z.  
bank deposit 銀行存款   jR~2mf!h*e  
bank discount 銀行貼現   2yqm$i9C  
bank draft 銀行匯票   :%GxU;<E{  
bank loan 銀行借款   L \0nO i  
bank overdraft 銀行透支   V0hC[Ilr  
bankers acceptance 銀行承兌   gs;3 NW  
bankruptcy 破產   ,a_F[uK  
bearer 持票人   i<<NKv8;  
beneficiary 受益人   LF+#PnK  
bequest 遺產   X h==F:  
bill 票據   hDc,#~!  
bill of exchange 匯票   y- S]\tu  
bill of lading 提單   S<^*jheO5  
bills discounted 貼現票據   ?>47!):-*  
bills payable 應付票據   arf`%9M  
bills receivable 應收票據   ) *:<3g!  
board of directors 董事會   xR5j y|2JJ  
bonds 債券   rg U$&O  
bonus 紅利   
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book value 賬面價值   c_b^t09  
bookkeeper 簿記員   ]/;0  
bookkeeping 簿記   ;c73:'e  
branch office general ledger 支店往來賬戶   ':yE5j  
broker 經紀人   -L7Q,"a$  
brought down 接前   }vBk,ED  
brought forward 接上頁   H?8uy_Sc  
budget 預算   *LJN2;  
by-product 副產品  
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by-product sales 副產品銷售   Q7]:vs)%  
capital 股本   "El$Sat`  
capital income 資本收益   u->UV:
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capital outlay 資本支出   +) 2c\1  
capital stock 股本   A S;ra,x  
capital stock certificate 股票   C/dqCUX:  
carried down 移後   qA:CV(Z  
carried forward 移下頁   #tG /{R  
cash 現金   G`E%uyjG$j  
cash account 現金賬戶   .(Q3M0.D  
cash in bank 存銀行現金   o?uTL>Zin  
cash on delivery 交貨收款   cT^,[3i:c  
cash on hand 庫存現金  
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cash payment 現金支付   Vea>T^  
cash purchase 現購   R7cY$K{j  
cash sale 現沽   1vQf=t%lw  
cashier 出?#123;員   1fwCQM   
cashiers check 本票   s5Fy P"V  
certificate of deposit 存款單折   k<ds7k1m  
certificate of indebtedness 借據   S*rgYe!E  
certified check 保付支票   VkFTIyt  
certified public accountant 會計師   ~=(?Z2UDA_  
charges 費用   Q(gu" ;&  
charge for remittances 匯水手續費   2Jrr;"r  
charter 營業執照   %YefTk8cr,  
chartered accountant 會計師   _m0HgLS~  
chattles 動產  
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check 支票   '#[U7(lIQ  
che stub 支票存根   @P+k7"f  
closed account 己結清賬戶   2H fP$.  
closing 結算   2S}%r4$n}  
closing entries 結賬紀錄   6N\~0d>5m  
closing stock 期末存貨   0wXfu"E{  
closing the book 結賬   \tLJ( <8  
columnar journal 多欄日記賬   /ow/)\/}  
combination 聯合   NZYtA7  
commission 佣金   My'M~#kO,  
commodity 商品   XLp tJ4~v  
common stock 普通股   z.oDH<1
 
company 公司   cqr!*  
compensation 賠償  
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compound interest 複利   >[,Rt"[V  
consignee 承銷人   ;Avd$&::  
consignment 寄銷   r]Da4G^  
consignor 寄銷人   [ivz/r(Rj  
consolidated balance sheet 合併資產負債表   j a70w:ja  
consolidated profit and loss account 合併損益表   "cRc~4%K  
consolidation 合併   J7t
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construction cost 營建成本   F%bv vw*(  
construction revenue 營建收入   6%C:k,Cx{d  
contract 合同   D|9C|
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control account 統制賬戶   o %A4wEye  
copyright 版權   fGb(=l  
corporation 公司   1K^blOLXe  
cost 成本   3SVI|A5(d  
cost accounting 成本會計   %m!o#y(hD`  
cost of labour 勞工成本   r vVU5zA4H  
cost of production 生產成本   hE-`N,i}  
cost of manufacture 製造成本   ST)l0c+Y>  
cost of sales 銷貨成本   z|F>+6l"Y7  
cost price 成本價格   I yIh0B~i  
credit 貸方   $1.iMHb  
credit note 收款通知單   n'73DApW  
creditor 債權人   +cM;d4  
crossed check 橫線支票   ?(>7v[=iT  
current account 往來活期賬戶   F}< &@7kF  
current asset 流動資產   UF=5k~7<b  
current liability 流動負債   I(P| `"  
current profit and loss 本期損益   ?tE}89c  
debit 借方   [nn/a?Z4S  
debt 債務   SG |!wH^  
debtor 債務人   [wRk)kl`  
deed 契據   gl :vJD  
deferred assets 遞延資產   ~Y O')  
deferred liabilities 遞延負債   )FT~gl%  
delivery 交貨   468LVe?0  
delivery expense 送貨費    Usk@{  
delivery order 出貨單   U# Y?'3:  
demand draft 即期匯票   I/jMe'Kp  
demand note 即期票據   TgJx%  
demurrage charge 延期費   wJ1qJ!s@  
deposit 存款   |;6FhDW+'  
deposit slip 存款單   ~^$O NmI
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depreciation 折舊   `x~k}  
direct cost 直接成本   %U b"V\1  
direct labour 直接人工   p]*$m=
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director 董事   ,~X^8oY  
discount 折扣   99G/(Z}  
discount on purchase 進貨折扣   'SYjEhvw  
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