[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。   n((A:b  
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acceptance 承兌   #
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account 賬戶   ~ +>ehU  
accountant 會計員   \K~wsu/?`  
accounting 會計   1og+(m`BL  
accounting system 會計制度   v-SXPL]_^  
accounts payable 應付賬款  
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accounts receivable 應收賬款   7H?xp_D  
accumulated profits 累積利益   /:Gy .  
adjusting entry ?#123;整記錄   ;gZ/i93 :Q  
adjustment ?#123;整   ^H7xFd|>  
administration expense 管理費用   m(?{#aa q  
advances 預付   <ShA_+Nd  
advertising expense 廣告費   ;9WU
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agency 代理   0MroHFh9`  
agent 代理人   :fwtPvLo  
agreement 契約   xpO;V}M|  
allotments 分配數   .4U*.Rf  
allowance 津貼   M2w'cdHk  
amalgamation 合併   :b(W&iBWhI  
amortization 攤銷   AoOA.t6RVo  
amortized cost 應攤成本   }% q-9  
annuities 年金   ^9Cu?!xu0  
applied cost 已分配成本   L'S,=NYXY  
applied expense 已分配費用   ZZZ9C#hK^9  
applied manufacturing expense 己分配製造費用   wBwTJCX  
apportioned charge 攤派費用   1AN$s  
appreciation 漲價   D
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article of association 公司章程   _<{<b  
assessment 課稅   K0_gMi+bR  
assets 資產   GM'yOJo  
attorney fee 律師費   Uavl%Q  
audit 審計   {+7FBdxVB  
auditor 審計員   }zf!mlk  
average 平均數    U-4F  
average cost 平均成本   OqDP{X:  
bad debt 壞賬   |%F,n2  
balance 餘額   E/a2b(,Tg  
balance sheet 資產負債表   e2NK7  
bank account 銀行賬戶    >(ip-R  
bank balance 銀行結存   _fu <`|kc  
bank charge 銀行手續費   w
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bank deposit 銀行存款   pvsa?z;rP  
bank discount 銀行貼現   K)mQcB-"?  
bank draft 銀行匯票   Ikf[K%NKn  
bank loan 銀行借款   qD?`Yd  
bank overdraft 銀行透支   5|*`} ;/y  
bankers acceptance 銀行承兌   isd-b]@:Lc  
bankruptcy 破產   t1o 6;rK  
bearer 持票人   =WW5H\?  
beneficiary 受益人   vg[
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bequest 遺產   {9}CU ~R  
bill 票據   <>9!oOa  
bill of exchange 匯票   T9w=k)  
bill of lading 提單   @WS77d~S  
bills discounted 貼現票據   6Q

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bills payable 應付票據   gee~>l  
bills receivable 應收票據   bI|G %  
board of directors 董事會   $8UW^#Bpq  
bonds 債券   iaEQF]*cC  
bonus 紅利   \q1tT!]  
book value 賬面價值   F
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bookkeeper 簿記員   r>peKo[X(  
bookkeeping 簿記   ;J,(YNI 1  
branch office general ledger 支店往來賬戶   EG3,TuDH8  
broker 經紀人   0jlM~H  
brought down 接前   =dDPQZEin  
brought forward 接上頁   wV==sV  
budget 預算   -'d:~:1f  
by-product 副產品   0LH6G[  
by-product sales 副產品銷售   =3-? $  
capital 股本   Wy7w zt  
capital income 資本收益   A8vd@0  
capital outlay 資本支出   4BCe;Q^6  
capital stock 股本   hFv{?v  
capital stock certificate 股票   }8
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carried down 移後   [QgP6f]=  
carried forward 移下頁   CL1*pL  
cash 現金   'Tjvq%ks
 
cash account 現金賬戶   sV  a0eGc  
cash in bank 存銀行現金   zT78FliY6  
cash on delivery 交貨收款   +`k30-<P  
cash on hand 庫存現金   "4\  
cash payment 現金支付   [5?Dov^j3  
cash purchase 現購   d2#
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cash sale 現沽   f|q/2}Bqb  
cashier 出?#123;員   `_OrBu[  
cashiers check 本票   oc( '!c  
certificate of deposit 存款單折   Mww ^  
certificate of indebtedness 借據   /Rq\Mgb  
certified check 保付支票   .5G`Y  
certified public accountant 會計師   -9t"
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charges 費用   Q*>)W{H&)  
charge for remittances 匯水手續費   _Pqq*  
charter 營業執照   OLb s~ >VA  
chartered accountant 會計師   0d_)C>gcF  
chattles 動產   5N|LT8P}Z  
check 支票   <N=k&\  
che stub 支票存根   /o;L,mcx*  
closed account 己結清賬戶   p!YK~cH
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closing 結算   49QsT5b)  
closing entries 結賬紀錄   5U475&  
closing stock 期末存貨   ~k?rP}>0  
closing the book 結賬   <C'_:&M  
columnar journal 多欄日記賬   W7!gD
 
combination 聯合   )C8^'*!  
commission 佣金   e`qrafa  
commodity 商品   z.cDb kf}  
common stock 普通股   |?^<=%  
company 公司   R<&Euph  
compensation 賠償   gE2 (E0H  
compound interest 複利   [_)`G*X(N  
consignee 承銷人   ?CQE6ch  
consignment 寄銷   H:~p5t  
consignor 寄銷人   -`k>(\Q<d  
consolidated balance sheet 合併資產負債表   |})s0TU  
consolidated profit and loss account 合併損益表   E#,"C`&*  
consolidation 合併   \yJ 4+vo2Q  
construction cost 營建成本   _:m70%i  
construction revenue 營建收入   4@-tT;$  
contract 合同   C{J5:ak  
control account 統制賬戶   hUlRtt  
copyright 版權   ZR}v_]l^  
corporation 公司   M#'7hm6  
cost 成本   kBR=a%kG  
cost accounting 成本會計   8IlUbj  
cost of labour 勞工成本   gLv+L]BnhH  
cost of production 生產成本   SF:98#pg  
cost of manufacture 製造成本   $k\bP9  
cost of sales 銷貨成本   HqWWWCWal  
cost price 成本價格   <\^o
  
credit 貸方   hH1Q:}a  
credit note 收款通知單   Z5q%L!4G  
creditor 債權人   `nyz,  
crossed check 橫線支票   D",L.  
current account 往來活期賬戶   &gXL{cK'%  
current asset 流動資產   V|'@D#\  
current liability 流動負債   l7VO8p]y[R  
current profit and loss 本期損益   .jQx
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debit 借方   y$R8J:5f  
debt 債務   B46:LQ9[  
debtor 債務人   %"H:
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deed 契據   %HG+|)b  
deferred assets 遞延資產   fS4foMI63)  
deferred liabilities 遞延負債   XS&Pc  
delivery 交貨   8UjIC4'  
delivery expense 送貨費   o!BC
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delivery order 出貨單   :g|.x
  
demand draft 即期匯票   swj\X,{  
demand note 即期票據   Dr.eos4 ~  
demurrage charge 延期費   $Lstq_x+  
deposit 存款   kc2B_+Y1  
deposit slip 存款單   4~Cf_`X}]  
depreciation 折舊   ~RbVcB#  
direct cost 直接成本   oYw?kxRZ  
direct labour 直接人工   <9pI~\@w  
director 董事   QIkF
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discount 折扣   s1_Y~<yX  
discount on purchase 進貨折扣   $=plAi  
  
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