[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。   *tAqt2{48  
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acceptance 承兌   s , -*q
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account 賬戶   l%bq2,-%  
accountant 會計員  
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accounting 會計   `X
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accounting system 會計制度   :
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accounts payable 應付賬款   M,L@k  
accounts receivable 應收賬款   0=,'{Vz}A  
accumulated profits 累積利益   T{~MiC6A  
adjusting entry ?#123;整記錄   U]j&cFbn5_  
adjustment ?#123;整   8OBF^r44R  
administration expense 管理費用   -4`sqv ]  
advances 預付   F`D9Zfd  
advertising expense 廣告費   ]n1D1  
agency 代理   Q=XA"R  
agent 代理人   ok=40B99T  
agreement 契約   h*l4Y!
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allotments 分配數   . /)j5M  
allowance 津貼   z9fNk%  
amalgamation 合併   b.(XS?4o  
amortization 攤銷   6)+9G_  
amortized cost 應攤成本   KF4s ee;;  
annuities 年金   Hc /wta  
applied cost 已分配成本   g$gVm:=  
applied expense 已分配費用   U;>B7X;`E4  
applied manufacturing expense 己分配製造費用   I tgH>L'  
apportioned charge 攤派費用   |3|wdzV  
appreciation 漲價   ^~*8 @v""  
article of association 公司章程   S `wE$so>  
assessment 課稅   Wb'*l
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assets 資產   I`#EhH  
attorney fee 律師費   ^s.oZj q  
audit 審計   Z c<]^QR  
auditor 審計員   =*[, *A  
average 平均數   TwwIt5_fN  
average cost 平均成本   g)nXo:)&  
bad debt 壞賬   eFes+i(35  
balance 餘額   U! _sh<  
balance sheet 資產負債表   =QTmK/(|B  
bank account 銀行賬戶   4&H+hN{3  
bank balance 銀行結存   }RH lYN  
bank charge 銀行手續費   s/\XH&KR3V  
bank deposit 銀行存款   78^Y;2 P]W  
bank discount 銀行貼現   lWIv(%/@  
bank draft 銀行匯票   x1:vUHwC  
bank loan 銀行借款   Fv;u1Atiw  
bank overdraft 銀行透支   dY 6B%V  
bankers acceptance 銀行承兌   8\P JSr  
bankruptcy 破產   IS .g);Gj  
bearer 持票人   @<
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beneficiary 受益人   cyDiA(ot&  
bequest 遺產   %pd5w~VP  
bill 票據   *(>Jd|C  
bill of exchange 匯票   Y ]?Kqc  
bill of lading 提單   O&F<oM  
bills discounted 貼現票據   _y|[Z;  
bills payable 應付票據   $To4dJb  
bills receivable 應收票據   dzpj9[  
board of directors 董事會   A"`L~|&  
bonds 債券   -fhAtxkg  
bonus 紅利   ?i/73H+;D3  
book value 賬面價值   3s#|Y,{?6R  
bookkeeper 簿記員   KhLg*EL  
bookkeeping 簿記   s}Xi2^x  
branch office general ledger 支店往來賬戶   J,MT^B  
broker 經紀人   'et(:}i  
brought down 接前   %+ /f'6
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brought forward 接上頁   m Mn 2(  
budget 預算   (di
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by-product 副產品   a"MTQFm'  
by-product sales 副產品銷售   ]w5ji  
capital 股本   p.qrf7N$  
capital income 資本收益   b;SFI^  
capital outlay 資本支出   [>Ikitow  
capital stock 股本   aA7S'[NjB  
capital stock certificate 股票   R>^5$[  
carried down 移後   1VR qz5  
carried forward 移下頁   2#,8evH  
cash 現金   Vj#%B.#Zbf  
cash account 現金賬戶   p!. /  
cash in bank 存銀行現金   mxtlr)  
cash on delivery 交貨收款   ?S+/QyjcfJ  
cash on hand 庫存現金   2pVVoZV.<  
cash payment 現金支付   <m-Ni  
cash purchase 現購   ^[k6]
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cash sale 現沽    gvvFU,2  
cashier 出?#123;員   4da^d9ZOy  
cashiers check 本票   V6A5(-%`y  
certificate of deposit 存款單折   lqhHb
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certificate of indebtedness 借據   tsCz+M P  
certified check 保付支票   >\N$>"~a  
certified public accountant 會計師   FjK Ke7  
charges 費用   @G^j8Nl+J}  
charge for remittances 匯水手續費   E&}H\zt#  
charter 營業執照   1c1e+ H  
chartered accountant 會計師   BBaHMsr  
chattles 動產   8^&fZL',  
check 支票   (!^N~ =e;  
che stub 支票存根   }xpe  
closed account 己結清賬戶   0Og/47dO.2  
closing 結算   {X{01j};8  
closing entries 結賬紀錄   bcGn8  
closing stock 期末存貨   p{('KE)  
closing the book 結賬   iPRJA{$b_  
columnar journal 多欄日記賬   Pl`Bd0  
combination 聯合   WV9[DFU  
commission 佣金   <v1_F;{n  
commodity 商品   ?h>(&HjWV  
common stock 普通股   tSw~_s_V  
company 公司   6%Cna0x:&  
compensation 賠償   7`j|tb-  
compound interest 複利   ^hGZVGSv  
consignee 承銷人   *,Aa9wa{  
consignment 寄銷   si+5h6I.}  
consignor 寄銷人   gK]T
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consolidated balance sheet 合併資產負債表   >?:i6&4o  
consolidated profit and loss account 合併損益表   VLl&>Pbe-  
consolidation 合併   S1 R #]  
construction cost 營建成本   dUBVp 9PB  
construction revenue 營建收入   72BzvY.  
contract 合同   _&8KB1~
 
control account 統制賬戶   zmrX%!CW  
copyright 版權   =}6Z{}(TT  
corporation 公司   $n_sGr  
cost 成本   r' 97\|  
cost accounting 成本會計   1{Sx V  
cost of labour 勞工成本  
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cost of production 生產成本   .1l[
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cost of manufacture 製造成本   @i1.5z  
cost of sales 銷貨成本   |\{J`5gr  
cost price 成本價格   Rwi5+;N  
credit 貸方   ]J0Y^dM  
credit note 收款通知單   Cys/1DkE  
creditor 債權人   `rRg(fCN!M  
crossed check 橫線支票   NR@SDW  
current account 往來活期賬戶   $[L)f| l  
current asset 流動資產   )Uoe~\  
current liability 流動負債   's%ct}y\J  
current profit and loss 本期損益   ' ]H#0.  
debit 借方   )GF
 
debt 債務   8?]%Qi  
debtor 債務人   +q>C}9s3  
deed 契據   ^{:[^$f:l  
deferred assets 遞延資產   J>&dWKM3  
deferred liabilities 遞延負債   $4fjSSB~  
delivery 交貨   'j=PbA  
delivery expense 送貨費   L2Qp6A6S  
delivery order 出貨單   wMR[*I/  
demand draft 即期匯票   NJz*N%VWD  
demand note 即期票據   !{|yAt9kP  
demurrage charge 延期費   V0wC@?  
deposit 存款   :EmMia-)J  
deposit slip 存款單   22H=!.DJ  
depreciation 折舊   T<_1|eH  
direct cost 直接成本   ;Ef)7GE@\[  
direct labour 直接人工   iJ~iJ'vf  
director 董事   +HVG5l  
discount 折扣   Q'V,?#  
discount on purchase 進貨折扣   1OJD\wc  
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