[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。   @2>A\0U  
~C|. .Z  
acceptance 承兌   bqmb|mD  
account 賬戶   o5NV4=  
accountant 會計員   }Zs y&K  
accounting 會計   Pz+2(Z  
accounting system 會計制度   /i'dhiG  
accounts payable 應付賬款   FaNr}$Pe  
accounts receivable 應收賬款   cZ 6Zx]  
accumulated profits 累積利益   %XX(x'^4  
adjusting entry ?#123;整記錄   )=KD  
adjustment ?#123;整   *] H8X=[x  
administration expense 管理費用   !
p&[:+qN  
advances 預付   LHQ$0LVt>T  
advertising expense 廣告費   - '<K_e
;  
agency 代理   ZCP r`H  
agent 代理人   l70a&[W  
agreement 契約   MLbmz\8a  
allotments 分配數   it Byw1/  
allowance 津貼   P2U^%_~  
amalgamation 合併    U`G  
amortization 攤銷   ;\[n{<   
amortized cost 應攤成本   #qx$ p  
annuities 年金   zEHX:-f8  
applied cost 已分配成本   FTVV+9.
l:  
applied expense 已分配費用   d`}t!]Gg  
applied manufacturing expense 己分配製造費用   Ol%KXq[  
apportioned charge 攤派費用   reBAxmt   
appreciation 漲價   })v`` +  
article of association 公司章程   }:04bIaV  
assessment 課稅   {`-f<>N3  
assets 資產   ^Z dDs8j  
attorney fee 律師費   25NTtj:X  
audit 審計   SauX C  
auditor 審計員   K~1uR:DR  
average 平均數   pTQ70V3  
average cost 平均成本   GkOZ=ej  
bad debt 壞賬   fJiY~mQ  
balance 餘額   HLlp+;CF><  
balance sheet 資產負債表   -a=RCzX]  
bank account 銀行賬戶   n< GTc{>Z  
bank balance 銀行結存   <8  $fo  
bank charge 銀行手續費   uWtj?Q+M|  
bank deposit 銀行存款   CXI%8eFXe$  
bank discount 銀行貼現   W 'w{}|  
bank draft 銀行匯票   bS1?I@  
bank loan 銀行借款   -o+<m4he  
bank overdraft 銀行透支   C\3;o]  
bankers acceptance 銀行承兌   q(Q$lRj/I-  
bankruptcy 破產   bfE4.YF  
bearer 持票人   pXoD*o b  
beneficiary 受益人   !_yW e  
bequest 遺產   b.N$eJlQ&  
bill 票據   %0y_WIjz  
bill of exchange 匯票   #YiphR&  
bill of lading 提單   X[e:fW[e)  
bills discounted 貼現票據   fTq/9=Rq4  
bills payable 應付票據   H(A9YxXrZ5  
bills receivable 應收票據   QWncKE,O$  
board of directors 董事會   ^\(<s  
bonds 債券   (9]8r2|.  
bonus 紅利   D&dh>Pe1;  
book value 賬面價值   9I|D"zXn  
bookkeeper 簿記員   (XU(e  
bookkeeping 簿記   &1 BACKu  
branch office general ledger 支店往來賬戶   rGn6S&-  
broker 經紀人   I2&R+~ktR  
brought down 接前   E',z<S  
brought forward 接上頁   PxvD0GTW  
budget 預算   ;%ng])w=;  
by-product 副產品   B-1Kfc  
by-product sales 副產品銷售   kMz*10$gn  
capital 股本   =$wQA  
capital income 資本收益   Ib&]1ger#=  
capital outlay 資本支出   w$evAPuz^  
capital stock 股本   O30eq 7(  
capital stock certificate 股票   Q2)CbH Sz  
carried down 移後   9OS~;9YR  
carried forward 移下頁   Ux!q(9
<_  
cash 現金   k9*6`w  
cash account 現金賬戶   .FdzEauVc  
cash in bank 存銀行現金   {hH8+4c7  
cash on delivery 交貨收款   yt4s g/]:  
cash on hand 庫存現金   nK8IW3fX9)  
cash payment 現金支付   hN U.y
 
cash purchase 現購   = mp"=%  
cash sale 現沽   ~p!=w#/  
cashier 出?#123;員   4}r.g0L  
cashiers check 本票   /
*G-\|  
certificate of deposit 存款單折   Oj F]K,$  
certificate of indebtedness 借據   _g]h \3  
certified check 保付支票   8=-/0y9,  
certified public accountant 會計師   s}93nv*ez  
charges 費用   mb?r{WCi  
charge for remittances 匯水手續費   mD_sf_2>
 
charter 營業執照   5L0w!q'W  
chartered accountant 會計師   H?4t\pSS  
chattles 動產   ?Z2_y-  
check 支票   *K '#$`2  
che stub 支票存根   Yma-$ytp  
closed account 己結清賬戶   ,GYK3+}Z  
closing 結算   3n)\D<f]#  
closing entries 結賬紀錄   #PGpB5vnaA  
closing stock 期末存貨   *JA0Vs5  
closing the book 結賬   Ge=|RAw3  
columnar journal 多欄日記賬   BmI'XB3'P  
combination 聯合   rNl%I@
G  
commission 佣金   Ru~;awV?  
commodity 商品   vWZ?*0^  
common stock 普通股   !F
08F>@D  
company 公司   eAK=ylF;  
compensation 賠償   !E~czC\p6  
compound interest 複利   [+wLy3_  
consignee 承銷人   m0,TH[HWGF  
consignment 寄銷   x4CSUcKb  
consignor 寄銷人   EG J/r  
consolidated balance sheet 合併資產負債表   [l*;+N+  
consolidated profit and loss account 合併損益表   iTVepYv4m  
consolidation 合併   y(
yBRR  
construction cost 營建成本   wl0i3)e:  
construction revenue 營建收入   ~93#L_V_O  
contract 合同   [<JY[o=
 
control account 統制賬戶   0/JTbf. CX  
copyright 版權    (2dkmn  
corporation 公司   bE%*ZB  
cost 成本   'p&q}IO  
cost accounting 成本會計   `OHdo$Y9  
cost of labour 勞工成本   4Jk[X>I~  
cost of production 生產成本   qpX`ZY^  
cost of manufacture 製造成本   h/NI5  
cost of sales 銷貨成本   C[[:/X(c  
cost price 成本價格   D"<>!]@(a  
credit 貸方   mc|8t0 +1`  
credit note 收款通知單   ^TqR0a -*  
creditor 債權人   bmw"-W^U[  
crossed check 橫線支票  
uC5W1LyI  
current account 往來活期賬戶   Vy+kq_9  
current asset 流動資產   '^`%  
current liability 流動負債   [ -hsG E  
current profit and loss 本期損益   K[[ 5H  
debit 借方   o>y@1%aU  
debt 債務   |D~#9  
debtor 債務人   X-F:)/$xG  
deed 契據   qFwAzW
;"  
deferred assets 遞延資產   #RWmP$+#=  
deferred liabilities 遞延負債   DxzNg_E]  
delivery 交貨   n=%D}W  
delivery expense 送貨費   g]PC6x
r38  
delivery order 出貨單   iz:O]kI  
demand draft 即期匯票   WjF#YW\  
demand note 即期票據   {TC_ 4Y|8  
demurrage charge 延期費   s AlOX`t  
deposit 存款   vf h*`G$  
deposit slip 存款單   0r
%,|FaS  
depreciation 折舊   vU!<-T#  
direct cost 直接成本   )"&\S6*!  
direct labour 直接人工   ?
W2Wy\  
director 董事   '9Xw_1B  
discount 折扣   eS;W >d  
discount on purchase 進貨折扣   1fcyGZq  
   --g?`4