[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。   =
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acceptance 承兌   aZe
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account 賬戶   {/LZcz[  
accountant 會計員   O1D6^3w  
accounting 會計   ZkP{[^6d\  
accounting system 會計制度   B_ja&) !s1  
accounts payable 應付賬款   ExSO|g]%
 
accounts receivable 應收賬款   >t
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accumulated profits 累積利益   ( f_g7B2&y  
adjusting entry ?#123;整記錄   \dlph  
adjustment ?#123;整   e8h,,:l3j  
administration expense 管理費用   T*I?9d{k  
advances 預付   0Rz(|jlbS  
advertising expense 廣告費   '.Ym!r~wL  
agency 代理   KtB!"yy#  
agent 代理人   a`E*\O'd  
agreement 契約   6*n
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allotments 分配數   16X@^j_   
allowance 津貼   ++}\v9Er  
amalgamation 合併   ~P
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amortization 攤銷   H^~.mBP n  
amortized cost 應攤成本   joa5|t!D9  
annuities 年金   8ga_pNe  
applied cost 已分配成本   p<`+sf}A:  
applied expense 已分配費用   a$9A(Pte  
applied manufacturing expense 己分配製造費用   fd8!KO  
apportioned charge 攤派費用   Ogg#jx(4  
appreciation 漲價   Aaw( Ed  
article of association 公司章程   ~%ozgzr^  
assessment 課稅   s?3i)Ymr  
assets 資產   D);'pKl  
attorney fee 律師費   [9mL $;M W  
audit 審計   | A:@&|  
auditor 審計員   2UP,Tgn..  
average 平均數   P20|RvE  
average cost 平均成本   *zVvQ=  
bad debt 壞賬   8[bkHf I  
balance 餘額   t~M $%)h  
balance sheet 資產負債表   (LJ@SeM;  
bank account 銀行賬戶   H]31l~@]  
bank balance 銀行結存   ~2
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bank charge 銀行手續費   VY+>=!  
bank deposit 銀行存款   gJ3c;  
bank discount 銀行貼現   G Z}/leR  
bank draft 銀行匯票   WxGSv#u  
bank loan 銀行借款   {SG>'KXZ  
bank overdraft 銀行透支   {hqAnZ@]vr  
bankers acceptance 銀行承兌   4B -yTyO  
bankruptcy 破產   DFe;4BdC  
bearer 持票人   /&Jv,[2kV  
beneficiary 受益人   {.k)2{  
bequest 遺產   uD>z@J-v  
bill 票據   ~fz uwz  
bill of exchange 匯票   hPdx(E)8!d  
bill of lading 提單   N< JHjq  
bills discounted 貼現票據   ivrXwZ7jT  
bills payable 應付票據   jB@4b'y  
bills receivable 應收票據   )QY![&k}1z  
board of directors 董事會   FfMnul  
bonds 債券   We`'>'W0  
bonus 紅利   noA-
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book value 賬面價值   <%bw
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bookkeeper 簿記員   QLbMPS  
bookkeeping 簿記   +nZRi3yu=  
branch office general ledger 支店往來賬戶   ~%y\@x7I  
broker 經紀人   &K:' #[3V  
brought down 接前   mVm4fHEYwU  
brought forward 接上頁   eZF'Ck
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budget 預算   BSXdvI 1y  
by-product 副產品   ZL%VOxYqi  
by-product sales 副產品銷售   9Z!lmfnJ  
capital 股本   aIvBY78o  
capital income 資本收益   a0d ,

 
capital outlay 資本支出   t]m!ee8*X<  
capital stock 股本   G%w_CMfH  
capital stock certificate 股票   ?ow'^X-  
carried down 移後   /j rY%C  
carried forward 移下頁   
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cash 現金   d><fu]'  
cash account 現金賬戶   W\UL
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cash in bank 存銀行現金   T_L6 t66I  
cash on delivery 交貨收款   9[>Lp9l'  
cash on hand 庫存現金   kl{6]39  
cash payment 現金支付   zW'/2W.  
cash purchase 現購   kEK[\f VE  
cash sale 現沽   fykI,!  
cashier 出?#123;員   ^!@*P,'I  
cashiers check 本票   a%[q |oyR  
certificate of deposit 存款單折   &X w`T9<  
certificate of indebtedness 借據   mrnxI#6  
certified check 保付支票   Hptq,~_t  
certified public accountant 會計師   ABWb>EZ8  
charges 費用   :QA@ c|(PF  
charge for remittances 匯水手續費   b:x7)$(  
charter 營業執照   mq`5w)S)\o  
chartered accountant 會計師   5LMj!)3  
chattles 動產   0_V*B[V  
check 支票   $,`VUe{  
che stub 支票存根   )l2P}k7`  
closed account 己結清賬戶   4]"w b5%  
closing 結算   QV)}3pW  
closing entries 結賬紀錄   _[$# b ]V  
closing stock 期末存貨   , ,{6m d  
closing the book 結賬   OPJgIU%  
columnar journal 多欄日記賬   `V~LV<v5  
combination 聯合   n8FT<pUq  
commission 佣金   Gmgeve
 
commodity 商品   oQBiPN+v.3  
common stock 普通股   XZBj=2~-3  
company 公司   LY1KQuY  
compensation 賠償   (1y='L2rj  
compound interest 複利   zg0%>iqO  
consignee 承銷人   
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consignment 寄銷   b7f0#*(?  
consignor 寄銷人   %g-0O#8}  
consolidated balance sheet 合併資產負債表   Rf8:+d[Jj|  
consolidated profit and loss account 合併損益表   Bb_}YU2#  
consolidation 合併   ?k w/S4  
construction cost 營建成本   )T<D6l Lt  
construction revenue 營建收入   iiehrK&T!  
contract 合同   l)iv\j  
control account 統制賬戶   Z_jn27AC  
copyright 版權   b7qnOjC  
corporation 公司   >~>{;Wq(p+  
cost 成本   2:/u2K  
cost accounting 成本會計   }RDb1~6C  
cost of labour 勞工成本   Dwk$CJ
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cost of production 生產成本   iZ u:uMoc  
cost of manufacture 製造成本   k{qLkcOg=  
cost of sales 銷貨成本   |Pj9ZG#  
cost price 成本價格   %,Q;<axzi  
credit 貸方   D;J|eC>^  
credit note 收款通知單   e7hO;=?b'  
creditor 債權人   W
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crossed check 橫線支票   eTT^KqE>&  
current account 往來活期賬戶   CElPU`J,\[  
current asset 流動資產   7rJ9 }/<I  
current liability 流動負債   5@CpP-W#  
current profit and loss 本期損益   a]{uZGn@i  
debit 借方   lbG}noqb  
debt 債務   8_+vb#M  
debtor 債務人   ^$8Vh=D  
deed 契據   nxf{PbHk  
deferred assets 遞延資產   qYDj*wqf  
deferred liabilities 遞延負債   w64.R
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delivery 交貨   ;*"!:GR%h  
delivery expense 送貨費   e%'z=%(  
delivery order 出貨單   okVp\RC  
demand draft 即期匯票   .O;!W<Ef$  
demand note 即期票據   X9z:D>   
demurrage charge 延期費   {rtM%%l  
deposit 存款   .wM:YX'[G  
deposit slip 存款單   .<0=a|IAz  
depreciation 折舊   8Yo-~,Gb  
direct cost 直接成本   A>J1B(up  
direct labour 直接人工   $dr27tse&<  
director 董事   J.*[gt%O|  
discount 折扣   3^j~~"2,w  
discount on purchase 進貨折扣   J&n ^y  
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