[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:(m aMc  
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acceptance 承兌   y <R=  
account 賬戶   hli|B+:m"  
accountant 會計員   |4)  
accounting 會計   ){s*n=KIO  
accounting system 會計制度   M x5`yT7  
accounts payable 應付賬款   OkAK  
accounts receivable 應收賬款   ;T]d MfO  
accumulated profits 累積利益   _fFU#k:MU  
adjusting entry ?#123;整記錄   >M%\T}5  
adjustment ?#123;整   o{v&.z  
administration expense 管理費用   &WXY'A=  
advances 預付   mAgF73,3  
advertising expense 廣告費   5\mTr)\R  
agency 代理   `"yxdlXA  
agent 代理人   wo2@ hav  
agreement 契約   r#PMy$7L  
allotments 分配數   zxb/  
allowance 津貼   :qhpL-ER  
amalgamation 合併   S&O3HC  
amortization 攤銷   pN6%&@) =  
amortized cost 應攤成本   e
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annuities 年金    GJi~y  
applied cost 已分配成本   vq*Q.0
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applied expense 已分配費用   =*BIB
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applied manufacturing expense 己分配製造費用   pnyWcrBf  
apportioned charge 攤派費用   dBsX*}C  
appreciation 漲價   idc`p?XP  
article of association 公司章程   MmPU7Nl%X  
assessment 課稅   5cr(S~Q;  
assets 資產   ,:J
us  
attorney fee 律師費   {3a&1'a0g  
audit 審計   %z]U LEYrZ  
auditor 審計員   + 1JH  
average 平均數   QB!~Wh  
average cost 平均成本   Mk<Vydds  
bad debt 壞賬   sRVIH A,  
balance 餘額   ' [|+aJ  
balance sheet 資產負債表   ))D:8l@  
bank account 銀行賬戶   i=a-<A5x  
bank balance 銀行結存   tbo>%kn  
bank charge 銀行手續費   mM.*b@d-  
bank deposit 銀行存款   y
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bank discount 銀行貼現   2A`A\19t  
bank draft 銀行匯票   SEwk
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bank loan 銀行借款   V!%jf:k  
bank overdraft 銀行透支   &K_)#v`|  
bankers acceptance 銀行承兌   <oKGD50#  
bankruptcy 破產   Ok5<TZ6t4k  
bearer 持票人   S>G?Q_&}?D  
beneficiary 受益人   0l*]L`]L#  
bequest 遺產   UEs7''6R
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bill 票據   ulT8lw='  
bill of exchange 匯票   [97:4.  
bill of lading 提單   %)jxW
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bills discounted 貼現票據   @[<nQZw:  
bills payable 應付票據   MfO:m[s  
bills receivable 應收票據   bUV >^d  
board of directors 董事會   6h?gs"[j  
bonds 債券   Ft=zzoVKg  
bonus 紅利   e:E0"<  
book value 賬面價值   (YBMsh  
bookkeeper 簿記員   vzzE-(\\e  
bookkeeping 簿記   0C<[9Dl.G8  
branch office general ledger 支店往來賬戶   _EnwME{@  
broker 經紀人   w&$d* E  
brought down 接前   7*Qk`*Ii  
brought forward 接上頁   X)SDG#&+bF  
budget 預算   vr#+0:|  
by-product 副產品   2n><RZ/9  
by-product sales 副產品銷售   n8=5-7UT  
capital 股本   ,jA)wJ  
capital income 資本收益   Mwb/jTp  
capital outlay 資本支出   j.~!dh$mg  
capital stock 股本   7g=2Z [o  
capital stock certificate 股票   'K@|3R  
carried down 移後   I jr\5FA[p  
carried forward 移下頁   h'J|K^na  
cash 現金   O1%pxX'`S  
cash account 現金賬戶   a8u9aEB  
cash in bank 存銀行現金   Rtb :nJ8  
cash on delivery 交貨收款   OJT1d-5p  
cash on hand 庫存現金   7*j ( *  
cash payment 現金支付   K]/4qH$:  
cash purchase 現購   ?oZR.D|SZ  
cash sale 現沽   Q
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cashier 出?#123;員   ')a(.f  
cashiers check 本票   Ze<K=Q%(i  
certificate of deposit 存款單折   IJTtqo  
certificate of indebtedness 借據   A,su;Qh  
certified check 保付支票   }nt* [:%  
certified public accountant 會計師   A,i75kd  
charges 費用   (>J4^``x=  
charge for remittances 匯水手續費   AE: Z+rM*  
charter 營業執照   0!
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chartered accountant 會計師   *"9>< lJ-!  
chattles 動產   jVLA CWH  
check 支票   GdB.4s^  
che stub 支票存根   f>'Y(dJ'W  
closed account 己結清賬戶   [{4MR%--  
closing 結算   *5tO0_L  
closing entries 結賬紀錄   fQrhsuCrC  
closing stock 期末存貨   'c\iK
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closing the book 結賬   C]^H&  
columnar journal 多欄日記賬   2|\A7.  
combination 聯合   Y|8vO  
commission 佣金   Cs2;z:O]  
commodity 商品   '|;X0fD  
common stock 普通股   W\1i,ew>  
company 公司   =b;>?dP  
compensation 賠償   j4=(H:c~E  
compound interest 複利   .4.b*5  
consignee 承銷人   2Q;9G6p  
consignment 寄銷   e1//4H::t  
consignor 寄銷人   +C7 ~b~ %  
consolidated balance sheet 合併資產負債表   "Ci
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consolidated profit and loss account 合併損益表   nRd )++  
consolidation 合併   tx?dIy;  
construction cost 營建成本   hdTzCfeZ5@  
construction revenue 營建收入   t1E[uu,V8  
contract 合同   }68i[v9Njk  
control account 統制賬戶   ?UM*Xah  
copyright 版權   TAjh"JJIV  
corporation 公司   4Llo`K4  
cost 成本   u!1{Vt87  
cost accounting 成本會計   ]v+31vdf:O  
cost of labour 勞工成本   `y#UJYXQE  
cost of production 生產成本   d1[ZHio2c?  
cost of manufacture 製造成本   8Sz})U Z  
cost of sales 銷貨成本   R_=6GZH$G  
cost price 成本價格   f
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credit 貸方   SkU9ON  
credit note 收款通知單   h6dPO"  
creditor 債權人   Vh>Z,()>>@  
crossed check 橫線支票    !3T&4t  
current account 往來活期賬戶   8enEA^  
current asset 流動資產   NnVnUgx  
current liability 流動負債   6(PM'@i  
current profit and loss 本期損益   q -8t'7  
debit 借方   pW4 cX  
debt 債務   Z`YJBcXR  
debtor 債務人   !!Z?[rj  
deed 契據   CdL< *AH  
deferred assets 遞延資產   HSq}7S&U  
deferred liabilities 遞延負債   U`hY{E;  
delivery 交貨   j65<8svl  
delivery expense 送貨費   KZPEG!-5  
delivery order 出貨單    }-~l!  
demand draft 即期匯票   dH
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demand note 即期票據   <FZ@Q[RP  
demurrage charge 延期費   LR"9D
 
deposit 存款   :6$>_m=i  
deposit slip 存款單   1?Z4K/  
depreciation 折舊   +^;JS3p@\  
direct cost 直接成本   $AHQmyg<  
direct labour 直接人工   v+99 -.  
director 董事   cu+FM  
discount 折扣   ](|\whI
 
discount on purchase 進貨折扣   37}D9:#5C  
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