[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。   i>0I '~V  
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acceptance 承兌   8pt;''  
account 賬戶   v@"xEf1n[  
accountant 會計員   lXL\e(ow  
accounting 會計   RH>b,  
accounting system 會計制度   jw#'f%*  
accounts payable 應付賬款   0>Ecm#  
accounts receivable 應收賬款   hGD7/qTN  
accumulated profits 累積利益   xdp{y=,[  
adjusting entry ?#123;整記錄   gwR ^Z{  
adjustment ?#123;整   a*74FVZo.;  
administration expense 管理費用   S1%{/w  
advances 預付   N$?mula  
advertising expense 廣告費   1 dI  
agency 代理   8R8J./i.K  
agent 代理人   A^%z;
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agreement 契約   56&s'  
allotments 分配數   yIqsZJj  
allowance 津貼   kw|bEL9!u  
amalgamation 合併   4$d|
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amortization 攤銷   &l{yEWA}g  
amortized cost 應攤成本   #`v`e"  
annuities 年金   <F>\Vl:  
applied cost 已分配成本   $fuFx8`2W  
applied expense 已分配費用   esbxx##\  
applied manufacturing expense 己分配製造費用   pg*'2AT  
apportioned charge 攤派費用   /]<0`nI.  
appreciation 漲價   Yy>%dL  
article of association 公司章程   h'w9=Pk~6y  
assessment 課稅   D-A#{e _  
assets 資產   8r)eiERv  
attorney fee 律師費   [ ,|KVc=&H  
audit 審計   U:gE:tf  
auditor 審計員   2%1g%  
average 平均數   S 1E2E3  
average cost 平均成本   -5kq9Dy\,  
bad debt 壞賬   2P@>H_JFF  
balance 餘額   -:cS}I  
balance sheet 資產負債表   HSp*lHU  
bank account 銀行賬戶   !)
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bank balance 銀行結存   ,t61IU3"  
bank charge 銀行手續費   j$&k;S  
bank deposit 銀行存款   u#la+/   
bank discount 銀行貼現   !0*=z~  
bank draft 銀行匯票   :14O=C  
bank loan 銀行借款   aW4tJN%!  
bank overdraft 銀行透支   =
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bankers acceptance 銀行承兌   Z]uN9c  
bankruptcy 破產   +J_A*B  
bearer 持票人   t
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beneficiary 受益人   I?s)^'  
bequest 遺產   SECL(@0(^  
bill 票據   RZm5[n  
bill of exchange 匯票   burEo
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bill of lading 提單   k;;?3)!  
bills discounted 貼現票據   JR'Q Th:z  
bills payable 應付票據   -md2Z0^ Kc  
bills receivable 應收票據  
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board of directors 董事會   L.l%EcW=,  
bonds 債券   QVn!60[lj  
bonus 紅利   5j{o0&=_$  
book value 賬面價值   a%*W^R9Ls  
bookkeeper 簿記員   NVeb,Pf  
bookkeeping 簿記   @*%Q,$  
branch office general ledger 支店往來賬戶   Q*(]&qr"E  
broker 經紀人   h_*=_2|}  
brought down 接前   i "62+  
brought forward 接上頁   `
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budget 預算   $axaI$bE  
by-product 副產品   [UR+G8X21m  
by-product sales 副產品銷售   G*\wu&7!  
capital 股本   ~W%A8`9  
capital income 資本收益   Q:>;d-D|1  
capital outlay 資本支出   V:QfI  
capital stock 股本   OtY.s\m y  
capital stock certificate 股票   :4]&R9J>o  
carried down 移後   RvYew!n  
carried forward 移下頁   eem.lVVD  
cash 現金   mK@\6GOMYP  
cash account 現金賬戶   6\OSIxJZ F  
cash in bank 存銀行現金   [3t N-aj [  
cash on delivery 交貨收款   X
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cash on hand 庫存現金   $C,f>^1  
cash payment 現金支付   SO]x^+ [  
cash purchase 現購   s-k~_C>Fw  
cash sale 現沽   xf% ,UQ  
cashier 出?#123;員   o@EV>4e y  
cashiers check 本票   ;# {XNq<1  
certificate of deposit 存款單折   scJ`oc:<J  
certificate of indebtedness 借據   E I)Pfx"0  
certified check 保付支票   { tim{nV  
certified public accountant 會計師   A9p$5jt7  
charges 費用   H8Pil H  
charge for remittances 匯水手續費   i3rvDch  
charter 營業執照   5(2g*I  
chartered accountant 會計師   W\N-~9UA  
chattles 動產   rTDx|pvYx  
check 支票   T>kJB.V:oQ  
che stub 支票存根   }I;=IYrN  
closed account 己結清賬戶   7bQ#M )}  
closing 結算   w_/q5]/V-5  
closing entries 結賬紀錄   x%vt$dy*8  
closing stock 期末存貨   q fadsVp  
closing the book 結賬   "aB]?4  
columnar journal 多欄日記賬   =WJ*$j(  
combination 聯合   vh KA8vr  
commission 佣金   `(W V pP?  
commodity 商品   %DgU  
common stock 普通股   N%_-5Q)so  
company 公司   +]`MdOu  
compensation 賠償   6H.D`"cj  
compound interest 複利   A~h.,<+"  
consignee 承銷人   W*`2lf  
consignment 寄銷   )nQpO"+M  
consignor 寄銷人   V8[woJ5x  
consolidated balance sheet 合併資產負債表   Zo-s_6uC  
consolidated profit and loss account 合併損益表   qJ5Y}/r  
consolidation 合併   &R\ .^3  
construction cost 營建成本   } Yjic4?  
construction revenue 營建收入   S"5</*  
contract 合同   VSmshl
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control account 統制賬戶   -;Cl0O%  
copyright 版權   Ax=Rb B"  
corporation 公司   4q~+K'Z  
cost 成本   'S@h._q  
cost accounting 成本會計   ~?[%uGI0h  
cost of labour 勞工成本   niqiDT/  
cost of production 生產成本   q:J,xC_sF(  
cost of manufacture 製造成本   j9x}D;?n  
cost of sales 銷貨成本   y?CEV-3+  
cost price 成本價格   1UyI.U]  
credit 貸方   )Qp?N<&'  
credit note 收款通知單   _d %H;<_  
creditor 債權人   224I%x.,  
crossed check 橫線支票   2+sNt6B2  
current account 往來活期賬戶   i^Ep[3  
current asset 流動資產   Mm^o3vl  
current liability 流動負債   <CzH'!FJN  
current profit and loss 本期損益   3~a!h3.f  
debit 借方    \AoM'+  
debt 債務   i/-Xpj]Zf  
debtor 債務人   [=S@lURzm@  
deed 契據   %89f<F\V  
deferred assets 遞延資產   x_2 [+Ol  
deferred liabilities 遞延負債   vZhN% DfY  
delivery 交貨   )i.p[  
delivery expense 送貨費   %]r@vjeyd  
delivery order 出貨單   :&&Ps4\Sq  
demand draft 即期匯票   1;]cYIq  
demand note 即期票據   I/pavh  
demurrage charge 延期費   6b6}HO  
deposit 存款   y9pQ1H<F;  
deposit slip 存款單   najd~%?Rs  
depreciation 折舊   H2E!A2\m  
direct cost 直接成本   |XLx6E2F  
direct labour 直接人工   6EGh8H f  
director 董事   W*}q;ub;  
discount 折扣   tm#T8iF  
discount on purchase 進貨折扣   C8-4 m68"  
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