[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。   _@CY_`a  
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acceptance 承兌   av>c  
account 賬戶   ea3;1-b:  
accountant 會計員   uGm~ Oo  
accounting 會計   t3ua5xw  
accounting system 會計制度   fj X~"U  
accounts payable 應付賬款   m1x7f%_  
accounts receivable 應收賬款   (4_7ICFI  
accumulated profits 累積利益   ugexkdgM  
adjusting entry ?#123;整記錄   ji(W+tQ2Y'  
adjustment ?#123;整   D"o}XTH  
administration expense 管理費用   < aeBhg %  
advances 預付   dkTj KV  
advertising expense 廣告費   H.EgL@;mb  
agency 代理   .<zW(PW  
agent 代理人   3V:{_~~  
agreement 契約   ~_WsjD0O  
allotments 分配數   ] H8CVue  
allowance 津貼   NpV#zzE  
amalgamation 合併   Y1a[HF^-  
amortization 攤銷   6@pPaq6  
amortized cost 應攤成本   Jlw<%}r  
annuities 年金   8hWBTUN  
applied cost 已分配成本   CJB   
applied expense 已分配費用   Gt4| ]  
applied manufacturing expense 己分配製造費用   m1@ste;$W  
apportioned charge 攤派費用   } ).rD  
appreciation 漲價   V@gweci   
article of association 公司章程   (.Hiee43  
assessment 課稅   &$yC+cf  
assets 資產   Uc,D&Og  
attorney fee 律師費   rU?sUm,ch  
audit 審計   4Q2=\-KFj  
auditor 審計員   i oX [g
 
average 平均數   UhuEE  
average cost 平均成本   SS?^-BI  
bad debt 壞賬   n_;qB7,,  
balance 餘額   MhMY"bx8  
balance sheet 資產負債表   zfvMH"1  
bank account 銀行賬戶   qzk/P1{-  
bank balance 銀行結存   Q 6djfEN>  
bank charge 銀行手續費   >]N}3J}47g  
bank deposit 銀行存款   06@^knm  
bank discount 銀行貼現   ]h4
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bank draft 銀行匯票   C^ngdba\  
bank loan 銀行借款   tL0<xGI5^  
bank overdraft 銀行透支   =zw=Jp  
bankers acceptance 銀行承兌   ^):m^w.  
bankruptcy 破產   `.3!  
bearer 持票人   ACQc 0:q  
beneficiary 受益人   \lj.vzD-A  
bequest 遺產   FEqs4<}E  
bill 票據   w,hl<=:(FB  
bill of exchange 匯票   P:GAJ->;]>  
bill of lading 提單   SMHQo/c r  
bills discounted 貼現票據   o&]b\dV  
bills payable 應付票據   I&9_F%rX  
bills receivable 應收票據   eF]`?AeWQ  
board of directors 董事會   l ;"v&?  
bonds 債券   [?rK9I&  
bonus 紅利    j#^EZ/  
book value 賬面價值   3vx5dUgl,  
bookkeeper 簿記員   USgZ%x
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bookkeeping 簿記   ~{Gbu
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branch office general ledger 支店往來賬戶   RT
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broker 經紀人   p=F!)TnJN  
brought down 接前   X}T/6zk  
brought forward 接上頁   Hc?8Q\O:  
budget 預算   RLBeti>  
by-product 副產品   <a9<rF =r  
by-product sales 副產品銷售   B|%(0j8  
capital 股本   ^)$ (Fe<  
capital income 資本收益   eVL#3|=  
capital outlay 資本支出   p,_,o3@~  
capital stock 股本   O@*7O~ eO  
capital stock certificate 股票   ^PwZP;On  
carried down 移後   {Ju  
carried forward 移下頁   GM&< ?K1  
cash 現金   L$R"?O7  
cash account 現金賬戶   Yj%hgb:)  
cash in bank 存銀行現金   ^L}ICm _#  
cash on delivery 交貨收款   1'.SHY|  
cash on hand 庫存現金   pq8XCOllXx  
cash payment 現金支付   5u/dr9n  
cash purchase 現購   p mv6m  
cash sale 現沽   &72 ( <  
cashier 出?#123;員   r6 k/QZT  
cashiers check 本票   <sU?q<MC  
certificate of deposit 存款單折   +ucj>g1(#  
certificate of indebtedness 借據   xJCMxt2Y  
certified check 保付支票   yV{&x
 
certified public accountant 會計師   %6A."sePO  
charges 費用   #cHH<09rl  
charge for remittances 匯水手續費   &BF97% E2  
charter 營業執照   zKRt\;PW  
chartered accountant 會計師   n7Em t$Hi>  
chattles 動產   Q]44A+
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check 支票   N.\?"n   
che stub 支票存根   Jo%`N#jG   
closed account 己結清賬戶   %S$P<nKN5  
closing 結算   6I)[6R  
closing entries 結賬紀錄   12{F  
closing stock 期末存貨   z1dSZ0NoA  
closing the book 結賬   4XL$I
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columnar journal 多欄日記賬   }~W:3A{7;  
combination 聯合   G6W_)YL  
commission 佣金   GvAP  
commodity 商品   r"E%U:y3P  
common stock 普通股   gMXs&`7P  
company 公司   ;Dh\2! sr  
compensation 賠償   7j ,-o  
compound interest 複利   j-~x==c-;  
consignee 承銷人   u{| Q[hf[  
consignment 寄銷   EY$Dtb+g8  
consignor 寄銷人   [z:.52@!  
consolidated balance sheet 合併資產負債表   =g.R?H8cj5  
consolidated profit and loss account 合併損益表   KU]co4]8^s  
consolidation 合併   QR+xPY~  
construction cost 營建成本   fyt ODsb>  
construction revenue 營建收入   BE0Ov{'  
contract 合同   _\/KI /  
control account 統制賬戶   7pllzy  
copyright 版權   bEQy5AX  
corporation 公司   ;s*   
cost 成本   i2+r#Hw#5R  
cost accounting 成本會計   /Dd.C<F  
cost of labour 勞工成本   >-&B#Z^,  
cost of production 生產成本   lF* }l  
cost of manufacture 製造成本   K20,aWBq;3  
cost of sales 銷貨成本   }nEa9h  
cost price 成本價格   ^_4e^D]P"  
credit 貸方   hD>]\u  
credit note 收款通知單   HbI'n,+  
creditor 債權人   `p!&>,lrk  
crossed check 橫線支票   N>TmaUk  
current account 往來活期賬戶   x5w5xw  
current asset 流動資產   Fe[)-_%G  
current liability 流動負債   gg0rkg  
current profit and loss 本期損益   -/V,<@@T  
debit 借方   -(dtAo6  
debt 債務   ^l:~r2  
debtor 債務人   aM7e?.rU  
deed 契據   c>|1% }"?  
deferred assets 遞延資產   #O RZk6e  
deferred liabilities 遞延負債   G?M<B~}  
delivery 交貨   'fK3L<$z#m  
delivery expense 送貨費   o5@d1A  
delivery order 出貨單   OXxgnn>W'  
demand draft 即期匯票   E"O6N.}.  
demand note 即期票據   ; Sd== *  
demurrage charge 延期費   aZ,j1j0p  
deposit 存款   J9%I&lu/  
deposit slip 存款單   70GwTK.{~  
depreciation 折舊   H9\,;kM)  
direct cost 直接成本   8|LU=p`y'  
direct labour 直接人工   xA'RO-a}h  
director 董事   LULRi#n  
discount 折扣   K/YXLR
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discount on purchase 進貨折扣   {e+}jZ[L  
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