[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。   q>X%MN y  
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acceptance 承兌   5lMm8<v  
account 賬戶   I!;&#LT+b  
accountant 會計員   #[a+m  
accounting 會計   "jy
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accounting system 會計制度   Im\{b=vT  
accounts payable 應付賬款   I8 \Ka=w  
accounts receivable 應收賬款   R;*3";+v|:  
accumulated profits 累積利益   k_c8\::p#  
adjusting entry ?#123;整記錄   '[h|f  
adjustment ?#123;整   u\-f\Z7  
administration expense 管理費用   Kpo{:a  
advances 預付   @ I '_  
advertising expense 廣告費   z7H[\4A!>  
agency 代理   5$|wW}SA  
agent 代理人   Yy"05V.  
agreement 契約   <Eo;CaaF/  
allotments 分配數   ^BruRgc+  
allowance 津貼   p7A&r:qq#  
amalgamation 合併   )D:I@`
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amortization 攤銷   u!X$M?D4  
amortized cost 應攤成本   7xOrG],E  
annuities 年金   Rj|8lK;,
 
applied cost 已分配成本   U&D"fM8  
applied expense 已分配費用   fdD?"z  
applied manufacturing expense 己分配製造費用   `.FvuwP  
apportioned charge 攤派費用   poqx O  
appreciation 漲價   GCUzKf&  
article of association 公司章程   tCk;tu!d  
assessment 課稅   [kyF|3k~  
assets 資產   8W]6/st?]  
attorney fee 律師費   0r?}LWjf  
audit 審計   w6f VZY4  
auditor 審計員   y6lle<SI
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average 平均數   SY` U]-h  
average cost 平均成本   CE$c/d[N.  
bad debt 壞賬   Ew=8"V`C  
balance 餘額   ov=[g l  
balance sheet 資產負債表   24)3^1P\V  
bank account 銀行賬戶   pN)9GO5  
bank balance 銀行結存   TvE M{  
bank charge 銀行手續費   T #&9|  
bank deposit 銀行存款   t&SC>8M<  
bank discount 銀行貼現   ag-\(i;K]  
bank draft 銀行匯票   dooS
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bank loan 銀行借款   ()Z!u%j  
bank overdraft 銀行透支   (>x4X@b  
bankers acceptance 銀行承兌   '*5I5'[ X,  
bankruptcy 破產   ?= B$-)/  
bearer 持票人   IRemF@  
beneficiary 受益人   -; TqdL@  
bequest 遺產   ^G+1nY4?J  
bill 票據   &i8AB{OU  
bill of exchange 匯票   ,c@^u6a  
bill of lading 提單   {q%wr*  
bills discounted 貼現票據   jmbwV,@Q2  
bills payable 應付票據   +-=w`  
bills receivable 應收票據   ;/fZh:V2  
board of directors 董事會   dyRKmLb  
bonds 債券   |hjm^{!TpW  
bonus 紅利   C:/O]slH  
book value 賬面價值   7u!i)<pn  
bookkeeper 簿記員   8F(lW)An  
bookkeeping 簿記   ~a:0Q{>a  
branch office general ledger 支店往來賬戶   -aDGXQM{~  
broker 經紀人   )\C:|  
brought down 接前   V]cD^Fqp  
brought forward 接上頁   K14e"w%6rs  
budget 預算   
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by-product 副產品   CA)DQYp{  
by-product sales 副產品銷售   P%A^TD|  
capital 股本   CpuL[|51  
capital income 資本收益   s l|n]#)  
capital outlay 資本支出   |*5Kfxq  
capital stock 股本   D.zEE-cGyb  
capital stock certificate 股票   sas}k7m"  
carried down 移後   3~~KtH=  
carried forward 移下頁   hA.?19<Z  
cash 現金   }>I|\Z0I  
cash account 現金賬戶   Yy6Mkw7X  
cash in bank 存銀行現金   5t`< KRz)I  
cash on delivery 交貨收款   l2"{uCcA  
cash on hand 庫存現金   =T'N6x5@  
cash payment 現金支付   HV-c DL  
cash purchase 現購   ld8E!t[  
cash sale 現沽   }{Ab:+aNd  
cashier 出?#123;員   V9*Z  
cashiers check 本票   ;LRY h?  
certificate of deposit 存款單折   )?#*GMWU  
certificate of indebtedness 借據   1'or[Os3=  
certified check 保付支票   j+He8w-4  
certified public accountant 會計師   ~Ts^z(v~D2  
charges 費用   h I.@!$~=  
charge for remittances 匯水手續費   S)T]>Ash  
charter 營業執照   =e2|:Ba!  
chartered accountant 會計師   ?ACflU_k  
chattles 動產   W($}G_j[B1  
check 支票   TbqH-R3W  
che stub 支票存根   ;i*<HNQ  
closed account 己結清賬戶   QOA7#H-m9  
closing 結算   2Fk4jHj  
closing entries 結賬紀錄   ocCq$%Ka  
closing stock 期末存貨   ]v&)mK]n=o  
closing the book 結賬   v?e@`;- <  
columnar journal 多欄日記賬   JDcc`&`M  
combination 聯合   .{[+d3+,  
commission 佣金   P_S^)Y o  
commodity 商品   Bw _^"e8X  
common stock 普通股   \$GM4:R D  
company 公司   E9e|+$  
compensation 賠償   N>kY$*  
compound interest 複利   jFbj)!;  
consignee 承銷人   W^{zlg  
consignment 寄銷   nBw4YDR!  
consignor 寄銷人   \
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consolidated balance sheet 合併資產負債表   86pujXjc'  
consolidated profit and loss account 合併損益表   YJdM6   
consolidation 合併   LpCJfQ  
construction cost 營建成本   = F*SAz  
construction revenue 營建收入   |>_e&}Y%L  
contract 合同   O# n<`;W  
control account 統制賬戶   m)"gj**|y  
copyright 版權   h9<*+T  
corporation 公司   gR7in!8  
cost 成本   (QS4<J"  
cost accounting 成本會計   .g/PWEr\I  
cost of labour 勞工成本   <'WS -P%U  
cost of production 生產成本   HRQ3v`P.  
cost of manufacture 製造成本   8EbJ5wu/%S  
cost of sales 銷貨成本   ViZ Tl~  
cost price 成本價格   X5[.X()M4  
credit 貸方   :wWPEhK  
credit note 收款通知單   #aHPB#  
creditor 債權人   -|F(qf  
crossed check 橫線支票   \ @XvEx%  
current account 往來活期賬戶   }eKY%WU>O  
current asset 流動資產   Tvp~~Dk  
current liability 流動負債   tqok.h  
current profit and loss 本期損益   >|j8j:S[  
debit 借方   ;t6)(d4z?  
debt 債務   a-[:RJW  
debtor 債務人   ;og[q  
deed 契據   eKpWFP0  
deferred assets 遞延資產   UdGa#rcNW  
deferred liabilities 遞延負債   wE*o1.
 
delivery 交貨   |
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delivery expense 送貨費   :8( "n1^  
delivery order 出貨單   {HF ,F=W  
demand draft 即期匯票   K/T4T\  
demand note 即期票據   A^L8"  
demurrage charge 延期費   z5njblUz  
deposit 存款   X(r$OZ  
deposit slip 存款單   "W71#n+[  
depreciation 折舊   )By#({O  
direct cost 直接成本   6h5DvSO  
direct labour 直接人工   |.]g&m)y^h  
director 董事   Z'Uc }M'U  
discount 折扣   G q&[T:  
discount on purchase 進貨折扣   `8x.Mv  
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