[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。   h,MaF<~  
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acceptance 承兌   j:2*hF!E  
account 賬戶   ?]_A~_J!  
accountant 會計員   UQ Bc$`v  
accounting 會計   T4;gF
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accounting system 會計制度   zRm@ |IT  
accounts payable 應付賬款   PD^Cj?wm  
accounts receivable 應收賬款   b,#?LdQ%  
accumulated profits 累積利益   "~08<+  
adjusting entry ?#123;整記錄   Et&PzDvU  
adjustment ?#123;整   NU3s^ 8\(  
administration expense 管理費用   }l5Q0'  
advances 預付   w!Ii  
advertising expense 廣告費   ERfSJ  
agency 代理   5^
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agent 代理人   yM?jiy  
agreement 契約   b C"rQJg  
allotments 分配數   fQ
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allowance 津貼   O7f"8|=HX  
amalgamation 合併   6 _#Cv
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amortization 攤銷   yk2XfY  
amortized cost 應攤成本   G;J!3A;TE  
annuities 年金   af=lzKt*  
applied cost 已分配成本   ZP
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applied expense 已分配費用   $KsB'BZy  
applied manufacturing expense 己分配製造費用   6PMu*-Nv!j  
apportioned charge 攤派費用   1@q"rPE^  
appreciation 漲價   0BP=SCi  
article of association 公司章程   +"VXw2R_e  
assessment 課稅   ~AcjB(  
assets 資產   T?{F7  
attorney fee 律師費   0E ^S!A7  
audit 審計   xHlO~:Lc  
auditor 審計員   oK2jPP  
average 平均數   iM F-TR  
average cost 平均成本   w2V:g$~,  
bad debt 壞賬  
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balance 餘額   w(q\75  
balance sheet 資產負債表   is{H
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bank account 銀行賬戶   /,+&O#SX  
bank balance 銀行結存   \*30E<;C_  
bank charge 銀行手續費   p$$0** p!`  
bank deposit 銀行存款   -g4 {:!*D  
bank discount 銀行貼現   W'Y#(N[ktP  
bank draft 銀行匯票   2
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bank loan 銀行借款   :?\Je+iA  
bank overdraft 銀行透支   }`_x%]EJ  
bankers acceptance 銀行承兌   if+97^Oy  
bankruptcy 破產   Ots]y  
bearer 持票人   C=DC g  
beneficiary 受益人   S8;5|ya  
bequest 遺產   r G'W#!^*  
bill 票據   F2',3  
bill of exchange 匯票   o_.`&Q6n  
bill of lading 提單    SB^xq  
bills discounted 貼現票據   eMUt%zvb  
bills payable 應付票據   f|{&Y2h(R  
bills receivable 應收票據   28lor&Cc  
board of directors 董事會   f}Uf*Bp  
bonds 債券    9-Xr  
bonus 紅利   +wm%`N;v<  
book value 賬面價值   Gi,4PD-ro  
bookkeeper 簿記員   Q&&oP:4~X*  
bookkeeping 簿記   ;sY n=r  
branch office general ledger 支店往來賬戶   sE\Cv2Gx  
broker 經紀人   9*? i89T  
brought down 接前   :Mq{ES%  
brought forward 接上頁   o3oT
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budget 預算   (CY#B
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by-product 副產品   Gg{M  
by-product sales 副產品銷售   pUeok+k_  
capital 股本   6f;20dn6  
capital income 資本收益   ZY8:7Q@P>  
capital outlay 資本支出   1m<8M[6u  
capital stock 股本   m
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capital stock certificate 股票   XK/bE35%^!  
carried down 移後   %kV #UzL  
carried forward 移下頁   qyR}|<F8*  
cash 現金   e0`5PVJ  
cash account 現金賬戶   A_I\6&b4  
cash in bank 存銀行現金   n?8xRaEf  
cash on delivery 交貨收款   \s,~|0_V  
cash on hand 庫存現金   f SMy?8  
cash payment 現金支付   q4Y7 HE|ym  
cash purchase 現購   Mo[ yRRS#  
cash sale 現沽   0!q@b  
cashier 出?#123;員   IkgRZ{Y  
cashiers check 本票   Lwkl*  
certificate of deposit 存款單折   [(Ihue  
certificate of indebtedness 借據   uQz!of%x  
certified check 保付支票   I$oqFF|D  
certified public accountant 會計師   *+j r? |  
charges 費用   uS5A
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charge for remittances 匯水手續費  
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charter 營業執照   b}Xh|0`b+  
chartered accountant 會計師   Tvd: P^C  
chattles 動產   p4z thdN[  
check 支票   Up\ k67  
che stub 支票存根   >yqFO  
closed account 己結清賬戶   B$_-1^L e  
closing 結算   jXYjs8Iy  
closing entries 結賬紀錄   6-f-/$B  
closing stock 期末存貨   [s~6,w

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closing the book 結賬   a[NR%Xq
  
columnar journal 多欄日記賬   E[c6*I  
combination 聯合   C{]1+eL  
commission 佣金   c2fw;)j&X  
commodity 商品   !M j28  
common stock 普通股   .FA99|:  
company 公司   F+<Z%KuCu  
compensation 賠償   -BEd7@?A  
compound interest 複利   q
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consignee 承銷人   o8N,mGj}  
consignment 寄銷   cs*"9nKl  
consignor 寄銷人   !twYjOryH[  
consolidated balance sheet 合併資產負債表   ev1:0P  
consolidated profit and loss account 合併損益表   !>EK %
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consolidation 合併   3|4<SMm  
construction cost 營建成本   wnH
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construction revenue 營建收入   DJ|lel/'  
contract 合同   LU+}iA)  
control account 統制賬戶   - 9a4ej5  
copyright 版權   Xx ou1l!  
corporation 公司   #E#Fk3-ljQ  
cost 成本   u0nIr9  
cost accounting 成本會計   2Wr^#PY60  
cost of labour 勞工成本   W:O
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cost of production 生產成本   _3q}K  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   t@q==VHF  
cost price 成本價格   'CCAuN>J  
credit 貸方   B{>x  
credit note 收款通知單   ZNJ<@K-  
creditor 債權人   *s|'V+1  
crossed check 橫線支票   lg*?w/JX+  
current account 往來活期賬戶   OtoG,~?  
current asset 流動資產   DSK?7F$_oE  
current liability 流動負債   "b\@.7".  
current profit and loss 本期損益   Uz%2{HB@{  
debit 借方   u=7#_ZC9L  
debt 債務   b fI= =  
debtor 債務人   nBwDq^  
deed 契據   +HlZ?1g  
deferred assets 遞延資產   +-qa7  
deferred liabilities 遞延負債   J>1%*Tz  
delivery 交貨   o^b5E=?>C  
delivery expense 送貨費   `@8O|j  
delivery order 出貨單   %$67*pY'JH  
demand draft 即期匯票   5E =!L g  
demand note 即期票據   H{1'- wB  
demurrage charge 延期費   z-h?Q4;  
deposit 存款   \4>& zb4  
deposit slip 存款單   h
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depreciation 折舊   @?bY,  
direct cost 直接成本   A[uB)wWsn  
direct labour 直接人工   T9uOOI  
director 董事   12tk$FcY8*  
discount 折扣   l YpoS  
discount on purchase 進貨折扣   ~bz$]o-<  
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