[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。   =goZI67  
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acceptance 承兌   c%.f|/.k  
account 賬戶   +n(H"I7cU  
accountant 會計員   $XS0:C0  
accounting 會計   -X@;"0v  
accounting system 會計制度   QN(f8t(  
accounts payable 應付賬款   `w S g/  
accounts receivable 應收賬款   SwQ. tK1p  
accumulated profits 累積利益   T0_9:I`&  
adjusting entry ?#123;整記錄   A>L(#lz#ek  
adjustment ?#123;整    =erA.u  
administration expense 管理費用   - Pz )O@ ;  
advances 預付   AK<ZP?0  
advertising expense 廣告費   ~H0~5v F  
agency 代理   TGLkw XOkT  
agent 代理人   rL URP2~  
agreement 契約   PiB)pUYj  
allotments 分配數   tC+9W1o  
allowance 津貼   .Jdw:  
amalgamation 合併   gb:Cc,F,%  
amortization 攤銷   tYfhKJzGC  
amortized cost 應攤成本   Y=G *[
G#  
annuities 年金   /2u;w!oi.  
applied cost 已分配成本   Cu({%Gy+  
applied expense 已分配費用   !W:QLOe6F  
applied manufacturing expense 己分配製造費用   =nnS X-x  
apportioned charge 攤派費用   2W pe( \(  
appreciation 漲價   Y,D\_il_  
article of association 公司章程   #},]`"n\  
assessment 課稅   pb%#`2"  
assets 資產   We#*.nr{3Z  
attorney fee 律師費   &
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audit 審計   SU# S'  
auditor 審計員   V`69%35*@  
average 平均數   ?l,i(I  
average cost 平均成本   @6*<Xs =  
bad debt 壞賬   v85&s  
balance 餘額   VhSKtD1  
balance sheet 資產負債表   ;_j\E(^%  
bank account 銀行賬戶   ;$i9gP[|m  
bank balance 銀行結存   ?vRz}hiy  
bank charge 銀行手續費   c%~'[W04\  
bank deposit 銀行存款   },a|WL3^  
bank discount 銀行貼現   =mqV&FgRo  
bank draft 銀行匯票   5, Yk5?l<'  
bank loan 銀行借款   q\#3G  
bank overdraft 銀行透支   a ny\}   
bankers acceptance 銀行承兌   *ep!gT*4  
bankruptcy 破產   $ O!f*l
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bearer 持票人   Wr)%C  
beneficiary 受益人   lRt8{GFy  
bequest 遺產   =|3L'cDC  
bill 票據   XQ(`8Jl&^  
bill of exchange 匯票   Rl5}W\&  
bill of lading 提單   [9?=&O#*  
bills discounted 貼現票據   6%S>~L66  
bills payable 應付票據   n^Z?u9VR  
bills receivable 應收票據   \yG_wZs  
board of directors 董事會   4kXx(FE  
bonds 債券   5!nZvv  
bonus 紅利   <2cq 0*$  
book value 賬面價值   p'w[
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bookkeeper 簿記員   r~s03g0  
bookkeeping 簿記   D'nV &m  
branch office general ledger 支店往來賬戶   5 (H; x74  
broker 經紀人   Kg](kP  
brought down 接前   qE,%$0g  
brought forward 接上頁   Zt!l3(*tt  
budget 預算   ; wHuL\  
by-product 副產品   V$v;lvt^Uq  
by-product sales 副產品銷售   [/#n+sz.A  
capital 股本   mOXI"q]p  
capital income 資本收益   e9 B,  
capital outlay 資本支出   -nk %He  
capital stock 股本   LnJ7i"Q  
capital stock certificate 股票   q',a7Tf:  
carried down 移後   >a4Bfnf"eI  
carried forward 移下頁   },Z-w_H  
cash 現金   5Rec}H  
cash account 現金賬戶   |x5w;=  
cash in bank 存銀行現金   rz7yAm  
cash on delivery 交貨收款   +mxYz#reX  
cash on hand 庫存現金   ;%k%
AXw  
cash payment 現金支付   uk'<9g^  
cash purchase 現購   3:;%@4f  
cash sale 現沽    gSe{S  
cashier 出?#123;員   rLKDeB  
cashiers check 本票   hXrvb[6  
certificate of deposit 存款單折   L0_=R;.<  
certificate of indebtedness 借據   *(k=!`4(  
certified check 保付支票   8 Zj>|u  
certified public accountant 會計師   T8m%_U#b  
charges 費用   v'@LuF'e8  
charge for remittances 匯水手續費   &YMVoyVD  
charter 營業執照   .A `:o  
chartered accountant 會計師   11-uJVO~*  
chattles 動產   vCmh3TQ  
check 支票   a0LX<}   
che stub 支票存根   uBMNkN8  
closed account 己結清賬戶   <1 LuYEDq  
closing 結算   -"nYCF  
closing entries 結賬紀錄   mn4;$1~e>H  
closing stock 期末存貨   v4.V%tg!  
closing the book 結賬   QA9vH'  
columnar journal 多欄日記賬   *oWzH_  
combination 聯合   Ce)Wvuh  
commission 佣金   6FmgK" t8  
commodity 商品   K*}j1A  
common stock 普通股   _k@l-Bj  
company 公司   h/VYH(Tj  
compensation 賠償   UCWU|r<s,  
compound interest 複利   DtN6.9H2`  
consignee 承銷人   E<4}mSn)  
consignment 寄銷   A&7jE:Ew  
consignor 寄銷人   MtB:H*pM  
consolidated balance sheet 合併資產負債表   gjWH }(K  
consolidated profit and loss account 合併損益表   ]a%Kn]HI&2  
consolidation 合併   v;8XRR:  
construction cost 營建成本   ;5l|-&{@*  
construction revenue 營建收入   u'b_zlW@  
contract 合同   ;(,Fe/wvC  
control account 統制賬戶   m{y
ON&y  
copyright 版權   Yt'o#"R)  
corporation 公司   !{XO#e  
cost 成本   e_;6UZ+  
cost accounting 成本會計   H}~^,B2;  
cost of labour 勞工成本   =>J#_Pprn  
cost of production 生產成本   )5v .9N6v  
cost of manufacture 製造成本   u^uG_^^,
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cost of sales 銷貨成本   7L6M#B[)e5  
cost price 成本價格   9|m L  
credit 貸方   Y|~>(  
credit note 收款通知單   LN^8U  
creditor 債權人   lq5E?B  
crossed check 橫線支票   <coCu0  
current account 往來活期賬戶   pp`U]Q5"gX  
current asset 流動資產   "F}Ip&]hAG  
current liability 流動負債   A%O#S<sa  
current profit and loss 本期損益   iy"Kg]   
debit 借方   N-|Jj?c  
debt 債務   [)pT{QA  
debtor 債務人   Uf<v w3  
deed 契據   ;$Jvqq|T  
deferred assets 遞延資產   Qa%SvA@R  
deferred liabilities 遞延負債   l:"*]m7o_  
delivery 交貨   "
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delivery expense 送貨費   hH/O2  
delivery order 出貨單   FM)*>ax{  
demand draft 即期匯票   -tdG}Gu  
demand note 即期票據   *ZGN!0/  
demurrage charge 延期費   :\OvVS/  
deposit 存款   }b(e  
deposit slip 存款單   #w@Pa L iS  
depreciation 折舊   A{%;Hd`0/  
direct cost 直接成本   >>Di  
direct labour 直接人工   A'8K^,<  
director 董事   IycxRig  
discount 折扣   U'G`Q0n  
discount on purchase 進貨折扣   ]IV;>94[
 
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