[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。   ^c [CyZ:a  
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acceptance 承兌  
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account 賬戶   CpP$HrQ  
accountant 會計員   J~yd]L>  
accounting 會計   =Y=^]ayO/  
accounting system 會計制度   oN1wrf}Sh  
accounts payable 應付賬款   W&~iO   
accounts receivable 應收賬款   :'^
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accumulated profits 累積利益   0F;(_2V-  
adjusting entry ?#123;整記錄   40l#'< y;  
adjustment ?#123;整   yrK-- C8  
administration expense 管理費用   3Oig/KZ  
advances 預付   Y"]eH{  
advertising expense 廣告費   pFv[z':&Q  
agency 代理   \PtC  
agent 代理人   _>:=<xyOq  
agreement 契約   q%=7<( w  
allotments 分配數   R^Eu}?<f  
allowance 津貼   37M[9m|D*  
amalgamation 合併   ,[K)E  
amortization 攤銷   WHD/ s  
amortized cost 應攤成本   [0,q7d?"  
annuities 年金   3K'o&>}L  
applied cost 已分配成本   OD@@O9  
applied expense 已分配費用   o._#=7|(  
applied manufacturing expense 己分配製造費用   fb=$<0Ocj  
apportioned charge 攤派費用   ^2?O+ =,F  
appreciation 漲價   /xm} ?t0U  
article of association 公司章程   $xn%i\  
assessment 課稅   5\*wX.wp  
assets 資產   nY5n%>8  
attorney fee 律師費   ^$s~qQQ}B  
audit 審計   {]_{BcK+  
auditor 審計員   yfw>y=/p  
average 平均數   `))J8j"  
average cost 平均成本   |EEz>ci  
bad debt 壞賬   MFdFZkpiV  
balance 餘額   4`5Qt=}  
balance sheet 資產負債表   ]2sZu7  
bank account 銀行賬戶   .Mft+,"  
bank balance 銀行結存   qu~"C,  
bank charge 銀行手續費   :M? ')  
bank deposit 銀行存款   Y|N vBr  
bank discount 銀行貼現   fM[fS?W  
bank draft 銀行匯票   Kd[`m kmS  
bank loan 銀行借款   02c.;ka3  
bank overdraft 銀行透支   *p5T  
bankers acceptance 銀行承兌   2Q_{2(nQb  
bankruptcy 破產   MKhL^c-  
bearer 持票人   ujHzG}
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beneficiary 受益人   'FA)LuAok  
bequest 遺產   U@t?jTMBkO  
bill 票據   wbF1>{/
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bill of exchange 匯票   n YMf[kW  
bill of lading 提單   'N,NG$G2  
bills discounted 貼現票據   f+88R=-u6S  
bills payable 應付票據   '*{Rn 7B5  
bills receivable 應收票據   \w\47/k{  
board of directors 董事會   qx CL  
bonds 債券   mt6uW+t/
 
bonus 紅利   )*<d1
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book value 賬面價值   } PD(kk6fX  
bookkeeper 簿記員   &l}xBQAL  
bookkeeping 簿記   &\D< n;3  
branch office general ledger 支店往來賬戶   8_,wOkk_B  
broker 經紀人   3'@jRK  
brought down 接前   X1PlW8pd  
brought forward 接上頁   &#\7w85$  
budget 預算   C]cT*B^  
by-product 副產品   n_NG~/x  
by-product sales 副產品銷售   ?;7>`F6ld  
capital 股本   H.G^!0j;  
capital income 資本收益   ,?N_67  
capital outlay 資本支出   O NzdCgY  
capital stock 股本   *wZV*)}  
capital stock certificate 股票   u2m{Y
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carried down 移後   2 ]6u Be  
carried forward 移下頁   hr"+0KeX  
cash 現金   ]qG5Ne_  
cash account 現金賬戶   P*=3$-`  
cash in bank 存銀行現金   zSufU2  
cash on delivery 交貨收款   r\ - k/0  
cash on hand 庫存現金   iP\&fZY_  
cash payment 現金支付   F"?
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cash purchase 現購   &XTd[_VW!  
cash sale 現沽   n{NgtH\V  
cashier 出?#123;員   )s[S.`STz  
cashiers check 本票   QL!+.y%  
certificate of deposit 存款單折   3\~fe/z'I  
certificate of indebtedness 借據   y(BLin!O.  
certified check 保付支票   u\Q**m2XP  
certified public accountant 會計師   &zDFf9w2{  
charges 費用   +GtGyp  
charge for remittances 匯水手續費   gG>^h1_o~  
charter 營業執照   o:\j/+]  
chartered accountant 會計師   exU=!3Ji  
chattles 動產   03\8e?$  
check 支票   T:5%sN;#O  
che stub 支票存根   kF~e3A7C
 
closed account 己結清賬戶   0s[3:bZ\Ia  
closing 結算   >V=@[B(0  
closing entries 結賬紀錄   /3%xQK>%  
closing stock 期末存貨   | (9FV^_  
closing the book 結賬   AsF`A"Cdw<  
columnar journal 多欄日記賬   ;AA7wK 4  
combination 聯合   p%_ :(  
commission 佣金   J
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commodity 商品   QRa6*AYm  
common stock 普通股   eT Hh  
company 公司   KftM4SFbK  
compensation 賠償   n 9M6wS  
compound interest 複利   ExU|EN-  
consignee 承銷人   -\v8i.w0  
consignment 寄銷   nECf2>Yp v  
consignor 寄銷人   Pt;Ahmi  
consolidated balance sheet 合併資產負債表   [`dipLkr  
consolidated profit and loss account 合併損益表   ]a~LA7VHO  
consolidation 合併   -{mq\GvGn  
construction cost 營建成本   _ 9]3S>Rn  
construction revenue 營建收入   .Q@'Ob`  
contract 合同   ,1+_k ="Z  
control account 統制賬戶   glIIJ5d|,  
copyright 版權   ;g9:0,xT4  
corporation 公司   <Wq{ V;$  
cost 成本   BVeNK=7m%  
cost accounting 成本會計   xGk4KcxKs  
cost of labour 勞工成本   h(up1
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cost of production 生產成本   DMW:%h{  
cost of manufacture 製造成本   M &-/&>n!  
cost of sales 銷貨成本   wajhFBJ  
cost price 成本價格   jo
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credit 貸方   _3>zi.J/  
credit note 收款通知單   .q}k  
creditor 債權人   Rj=Om  
crossed check 橫線支票   8"^TWzg}L  
current account 往來活期賬戶   y5h[^K3  
current asset 流動資產   YNk|UwJi  
current liability 流動負債   6GvnyJ{[  
current profit and loss 本期損益  
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debit 借方   ^2@~AD`&h  
debt 債務    #0H[RU?  
debtor 債務人   }Cf[nGh|B  
deed 契據   x*)O<K  
deferred assets 遞延資產   ;Bi{;>3  
deferred liabilities 遞延負債   Z_+No :F7I  
delivery 交貨   ywte\}  
delivery expense 送貨費   rNp#5[e   
delivery order 出貨單   X|G+N(`|(  
demand draft 即期匯票   5)6%D  
demand note 即期票據   L,L7WOb A  
demurrage charge 延期費   &i RX-)^u  
deposit 存款   P^-9?uBno  
deposit slip 存款單   7C^ nk z  
depreciation 折舊   px@\b]/  
direct cost 直接成本   4F!d V;"Z(  
direct labour 直接人工   ZZ7U^#RT  
director 董事   JnJz{(c  
discount 折扣   m "]ys#  
discount on purchase 進貨折扣   !CKUkoX  
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