[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。   ]b-Z;Nce  
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acceptance 承兌   x3MV"hm2  
account 賬戶   L/_OgL]YdI  
accountant 會計員   XA-
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accounting 會計   "'~'xaU!=a  
accounting system 會計制度   ~Q0gSazXFt  
accounts payable 應付賬款   /q ;MihK  
accounts receivable 應收賬款  
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accumulated profits 累積利益   e3yBB*@  
adjusting entry ?#123;整記錄   ?ye)&  
adjustment ?#123;整   2n2{Oy>L  
administration expense 管理費用   \8'fy\  
advances 預付   q1;}~}W;z4  
advertising expense 廣告費   H B_si  
agency 代理   =P<gZ-Cm  
agent 代理人   weEmUw Z  
agreement 契約   2a3hm8%U  
allotments 分配數   Rq%g 5lK  
allowance 津貼   &s>HiL>f  
amalgamation 合併   zC\ pd#  
amortization 攤銷   :[ F`tDL  
amortized cost 應攤成本   3U!\5Nsby  
annuities 年金   y<.0+YL-e+  
applied cost 已分配成本   !i& ^H,  
applied expense 已分配費用   FYFP6ti  
applied manufacturing expense 己分配製造費用   !=;^Grv>  
apportioned charge 攤派費用   wyzj[PDS  
appreciation 漲價   Ix93/FAn  
article of association 公司章程   H-K,Q%;C@  
assessment 課稅   559znM=  
assets 資產   TyY[8J|  
attorney fee 律師費    (f,D$mX  
audit 審計   ^,]'Ut  
auditor 審計員   {.GC7dx  
average 平均數   x0
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average cost 平均成本   )2C_6eR  
bad debt 壞賬   0(iTnzx0  
balance 餘額   {s6;6>-kPW  
balance sheet 資產負債表   +R@5e+auQ.  
bank account 銀行賬戶   {w$1_GU  
bank balance 銀行結存   qPK3"fzH  
bank charge 銀行手續費   gk>-h,
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bank deposit 銀行存款   .Wv2aJq  
bank discount 銀行貼現   vz</|s  
bank draft 銀行匯票   ~+d?d6*c  
bank loan 銀行借款   //2G5F;  
bank overdraft 銀行透支   @%q0fj8b  
bankers acceptance 銀行承兌   Q/o!&&  
bankruptcy 破產   D642}VD  
bearer 持票人   7afD^H%  
beneficiary 受益人   X 2hV)8Sk  
bequest 遺產   (9]`3^_,J  
bill 票據   v|C)Q %v  
bill of exchange 匯票   x_CB'Rr6  
bill of lading 提單   rlqn39  
bills discounted 貼現票據   8;mn7XX  
bills payable 應付票據   eN fo8xUG  
bills receivable 應收票據   Y0:y72mK  
board of directors 董事會   4h\MSTF*  
bonds 債券   3 [: x#r  
bonus 紅利   E}sjl  
book value 賬面價值   )T/"QF}<T  
bookkeeper 簿記員   p&ytUTna  
bookkeeping 簿記   +/y 3]}  
branch office general ledger 支店往來賬戶   ("<3w2Vlh  
broker 經紀人   :j)H;@[I
 
brought down 接前   FVNxjMm,  
brought forward 接上頁   dtw1Am#Ci  
budget 預算   i% 19|an  
by-product 副產品   *T' /5,rX2  
by-product sales 副產品銷售   w'oP{=y[  
capital 股本   p1 > D  
capital income 資本收益   s7e)Mt  
capital outlay 資本支出   o65:)z u  
capital stock 股本   'L4@|c~x  
capital stock certificate 股票   XP~bmh,T,  
carried down 移後   6"U&i9  
carried forward 移下頁   C8>zr6)1  
cash 現金   m:CiXM   
cash account 現金賬戶   xq+$Q:f  
cash in bank 存銀行現金   hG .>>  
cash on delivery 交貨收款   OQ;'Xo  
cash on hand 庫存現金   9kss)xy  
cash payment 現金支付   >MZWm6M8  
cash purchase 現購   teH $hd-q  
cash sale 現沽   ,R]hNjs-{  
cashier 出?#123;員   (NK
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cashiers check 本票   +a_eNl,  
certificate of deposit 存款單折   yb*P&si5bY  
certificate of indebtedness 借據   0(\ybppx  
certified check 保付支票   g N 76  
certified public accountant 會計師   UhQ[|c  
charges 費用   YzJ\< tkp  
charge for remittances 匯水手續費   N+%E=D>  
charter 營業執照   6
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chartered accountant 會計師   1^ZQXUzl%i  
chattles 動產   (~}IoQp>  
check 支票   ]vj=M-:+  
che stub 支票存根   q'~?azg:  
closed account 己結清賬戶   ;Nf5,D.D  
closing 結算   S'm&Ll2
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closing entries 結賬紀錄   G&$+8r  
closing stock 期末存貨   :%c L(',Q  
closing the book 結賬   zBD ?O!  
columnar journal 多欄日記賬   )
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combination 聯合   f(~xdR))eh  
commission 佣金   Qfx(+=|  
commodity 商品  
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common stock 普通股   g((glr)6M  
company 公司   CnyCEIO-  
compensation 賠償   k?ubr) [)  
compound interest 複利   #ky]@vyO  
consignee 承銷人   vHSX3\(  
consignment 寄銷   p.^glz>B  
consignor 寄銷人   Qz/o-W;  
consolidated balance sheet 合併資產負債表   |;3Ru vX?+  
consolidated profit and loss account 合併損益表   !i=LQUi.  
consolidation 合併   spter35b[  
construction cost 營建成本   Q`k=VSUk  
construction revenue 營建收入   YCZl1ry:V=  
contract 合同   ,5^XjU3c=  
control account 統制賬戶   A8 V7\  
copyright 版權   `(s&H8x#  
corporation 公司   $GhdH)  
cost 成本   o}H7;v8H  
cost accounting 成本會計   & 1)4B  
cost of labour 勞工成本   a_Y*pOu  
cost of production 生產成本   =>nrU8x  
cost of manufacture 製造成本   .w=(
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cost of sales 銷貨成本   Im7<\ b@  
cost price 成本價格   eaLSq  
credit 貸方   (n:d {bKV  
credit note 收款通知單   G?D7R/0)  
creditor 債權人   [r,a0s  
crossed check 橫線支票   >xQgCOi  
current account 往來活期賬戶   3\_ae2GW  
current asset 流動資產   5u +U^D  
current liability 流動負債   Pf&\2_H3s9  
current profit and loss 本期損益   }= OI (Wy  
debit 借方   w@w(AFV9/  
debt 債務   Ay\=&4dv  
debtor 債務人   W>3[+w B
 
deed 契據   ( HCB\!g  
deferred assets 遞延資產   b|mWEB.p  
deferred liabilities 遞延負債   Za68V/Vj  
delivery 交貨   faQ}J%a  
delivery expense 送貨費   wG;#L7%  
delivery order 出貨單   S9/oBxGN  
demand draft 即期匯票   tGHZU^B:}  
demand note 即期票據   zUX%$N+w}>  
demurrage charge 延期費    1@Abs  
deposit 存款   +>3XJlZV  
deposit slip 存款單   &)` xlIw}  
depreciation 折舊   #'5|$ug[  
direct cost 直接成本   &:1PF.)N  
direct labour 直接人工   A&EVzmj-+X  
director 董事   qxS=8#-`(  
discount 折扣   d%1T v1={  
discount on purchase 進貨折扣   X"_,#3Ko!  
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