[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{u[ "  
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acceptance 承兌   3
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account 賬戶   N>L)2WKFT  
accountant 會計員   4Z{R36 {  
accounting 會計   wk'(g_DP  
accounting system 會計制度   "6WJj3hN  
accounts payable 應付賬款   M4?>x[Pw  
accounts receivable 應收賬款   :O,,fJ<x.O  
accumulated profits 累積利益   #
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adjusting entry ?#123;整記錄   B[&l<*O-y  
adjustment ?#123;整   ]EN&EA"<  
administration expense 管理費用   H^B,b!5i  
advances 預付   ?o]
NV  
advertising expense 廣告費   0:`YY8j1k  
agency 代理   !f!YMpN  
agent 代理人   !eb{#9S*  
agreement 契約   ~nj+"d]  
allotments 分配數   ~P!=fU)  
allowance 津貼   Kzt:rhiB  
amalgamation 合併   @!x7jPr  
amortization 攤銷   [r]<~$  
amortized cost 應攤成本   DKlHXEt
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annuities 年金   D][I#vh  
applied cost 已分配成本   ~h+B&F+5  
applied expense 已分配費用   H`3w=T+I  
applied manufacturing expense 己分配製造費用   TgRG6?#^l  
apportioned charge 攤派費用   HF&dHD2f  
appreciation 漲價   l)KN5V  
article of association 公司章程   N1n\tA?  
assessment 課稅   X2~KNw  
assets 資產   1-4[w *u>  
attorney fee 律師費   Sxy3cv53  
audit 審計   jt @2S  
auditor 審計員   )zP"Uuu  
average 平均數   ~Wm'~ y>  
average cost 平均成本   4Im}!q5;:<  
bad debt 壞賬   )i-`AJK-'v  
balance 餘額   O9N%dir  
balance sheet 資產負債表   x1CMW`F  
bank account 銀行賬戶   &$qIJvMiK  
bank balance 銀行結存   3WfZzb+  
bank charge 銀行手續費   `Sj8IxO  
bank deposit 銀行存款   z;0]T=g  
bank discount 銀行貼現   (hY^E(D  
bank draft 銀行匯票   phwq#AxQ  
bank loan 銀行借款   1mEW]z  
bank overdraft 銀行透支   zb9vUxN [  
bankers acceptance 銀行承兌   Oh}@c~7;  
bankruptcy 破產   at3YL[,[Z  
bearer 持票人   ov>`MCS,v  
beneficiary 受益人   ryd}-_LL  
bequest 遺產   7vH4}S\ q  
bill 票據   ,*p(q/kJh~  
bill of exchange 匯票   zzKU s"u  
bill of lading 提單   Ki)hr%UFw  
bills discounted 貼現票據   3 }rx(  
bills payable 應付票據   4 >D5t)254  
bills receivable 應收票據   LR17ilaa'  
board of directors 董事會   "bjbJC&T  
bonds 債券   i)ibDrX!I  
bonus 紅利   i079 V  
book value 賬面價值   NXE1v~9V  
bookkeeper 簿記員   8HSGOs =8  
bookkeeping 簿記   P6tJo{l8w  
branch office general ledger 支店往來賬戶   =\<!kJ\yH  
broker 經紀人   61TL]S8  
brought down 接前   j!"NEh78H  
brought forward 接上頁    ~#zb  
budget 預算   )T^aJ-Uf  
by-product 副產品   }M \G  
by-product sales 副產品銷售   ;Y &2G'  
capital 股本   AWmJm)  
capital income 資本收益   pq5bK0NQ  
capital outlay 資本支出   <DdzDbgax  
capital stock 股本   E~Y%x/oX  
capital stock certificate 股票   stCFLYox  
carried down 移後   Qnp.Na[JV  
carried forward 移下頁   t2%gS" [  
cash 現金   'VY\ut  
cash account 現金賬戶   O{G $]
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cash in bank 存銀行現金   N<lf,zGw  
cash on delivery 交貨收款  
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cash on hand 庫存現金   3dI(gm6  
cash payment 現金支付   @]{:juD~  
cash purchase 現購   VzFzVeJ  
cash sale 現沽   SYK?5_804  
cashier 出?#123;員   [WunA,IuR  
cashiers check 本票   6HR*)*>z_  
certificate of deposit 存款單折   n~&e>_;(.  
certificate of indebtedness 借據   `JG7Pl/ih  
certified check 保付支票   YWa9|&m1  
certified public accountant 會計師   O[')[uo8s  
charges 費用   }pPt- k  
charge for remittances 匯水手續費   >5]w\^QN9_  
charter 營業執照   'P)[=+O?t  
chartered accountant 會計師   x6*.zo5e  
chattles 動產   $U5$*R@jo[  
check 支票   A}n5dg
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che stub 支票存根   k
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closed account 己結清賬戶   AqP\g k  
closing 結算   N_8L8ds5  
closing entries 結賬紀錄   kC6s_k  
closing stock 期末存貨   27jZ~Bp$  
closing the book 結賬   e%DF9}M  
columnar journal 多欄日記賬   $L$GI~w/  
combination 聯合   \U'TL_Ql  
commission 佣金   ol8uV{:"  
commodity 商品   9]/ju  
common stock 普通股   k+& 1?]
  
company 公司   !HHbd|B_  
compensation 賠償   'Xzi$}E D  
compound interest 複利   A,#hYi=-,  
consignee 承銷人   3H
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consignment 寄銷   f
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consignor 寄銷人   (vf5qF^  
consolidated balance sheet 合併資產負債表   5B=Wnau  
consolidated profit and loss account 合併損益表   uv dx>5]  
consolidation 合併   =Hs~fHa)  
construction cost 營建成本   jk}m  
construction revenue 營建收入   Pi|oO-M  
contract 合同   _`Sz}Yk  
control account 統制賬戶   ,o j\=2  
copyright 版權   Y_Lsmq2!  
corporation 公司   U_,K_6vj  
cost 成本   MtO p][i  
cost accounting 成本會計   :`P;(h  
cost of labour 勞工成本   9Fh(tzz  
cost of production 生產成本   /L"&'~  
cost of manufacture 製造成本   S$I:r bc  
cost of sales 銷貨成本   DV~1gr,\  
cost price 成本價格   Mky8qVQ2  
credit 貸方   %z0@4Gq  
credit note 收款通知單   + nslS:(  
creditor 債權人   0Z{(,GU  
crossed check 橫線支票   {n%U2LVL  
current account 往來活期賬戶   9qQFIw~S  
current asset 流動資產   wbId}!
 
current liability 流動負債   W\<5'9LNb  
current profit and loss 本期損益   62LQUl]<  
debit 借方   way-Q7  
debt 債務   !kfnqe?|  
debtor 債務人   Zb#  
deed 契據   g)iSC?H  
deferred assets 遞延資產   fJC,ubP[5  
deferred liabilities 遞延負債   )FqE8oN-  
delivery 交貨   ;3_Q7;y  
delivery expense 送貨費   *H RxC  
delivery order 出貨單   :+,qvu!M7  
demand draft 即期匯票   O_PC/=m1@  
demand note 即期票據   =kLg)a |  
demurrage charge 延期費   yx}Z:t  
deposit 存款   KXFa<^\o  
deposit slip 存款單   k\}qCDs  
depreciation 折舊   QrPWS-3~!  
direct cost 直接成本   }q ?iJ?P  
direct labour 直接人工   \rf1#Em  
director 董事   i9M6%R1m}E  
discount 折扣   V*'9yk"
 
discount on purchase 進貨折扣   4p~:(U[q  
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