[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。   NvE}eA#
 
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acceptance 承兌   `J<*9dq%  
account 賬戶   <P ,~eX(r  
accountant 會計員   VLsxdwHgb  
accounting 會計   K`&oC8p  
accounting system 會計制度   'X).y1'  
accounts payable 應付賬款   z't ??6  
accounts receivable 應收賬款   !J1rRPV  
accumulated profits 累積利益   Mj-vgn&/  
adjusting entry ?#123;整記錄   Hjv
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adjustment ?#123;整   +cJy._pi!  
administration expense 管理費用   q>f<u&  
advances 預付   L$'[5"ma ;  
advertising expense 廣告費   .Ig+Dj{)  
agency 代理   N- e$^pST  
agent 代理人   !IU.a90V  
agreement 契約   e+v({^
k  
allotments 分配數   8 a!Rb-Q:  
allowance 津貼   fy@avo9  
amalgamation 合併   |yyO q  
amortization 攤銷   @W H@^u  
amortized cost 應攤成本   7g=2Z [o  
annuities 年金   'K@|3R  
applied cost 已分配成本   %:>3n8n  
applied expense 已分配費用   ZN
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applied manufacturing expense 己分配製造費用   hc (e$##  
apportioned charge 攤派費用   gK#mPcn^  
appreciation 漲價   CO-_ea U(  
article of association 公司章程   #ywk|k5z]  
assessment 課稅   { pu85'DV  
assets 資產   ^Jb H?  
attorney fee 律師費   V$0dtvGvH  
audit 審計   u$%t)2+$4  
auditor 審計員   4v p  
average 平均數   mOo`ZcTU  
average cost 平均成本   s?8<50s  
bad debt 壞賬   hLJM%on  
balance 餘額   &1%q"\VI  
balance sheet 資產負債表   gh`m*@  
bank account 銀行賬戶   tH=
P6vY  
bank balance 銀行結存   >56>*BHD  
bank charge 銀行手續費   Nu8Sr]p  
bank deposit 銀行存款   i'stw6*J  
bank discount 銀行貼現   _'4 A|-9  
bank draft 銀行匯票   %1pYEHn  
bank loan 銀行借款   gOgps:  
bank overdraft 銀行透支   8x`.26p  
bankers acceptance 銀行承兌   :^UFiUzrE  
bankruptcy 破產   Z\[N!Zt|  
bearer 持票人   YV=QF J'  
beneficiary 受益人   pEECHk  
bequest 遺產   =to=8H-  
bill 票據   |6Gm:jV  
bill of exchange 匯票   ,mRyQS'F  
bill of lading 提單   TJE\A)|>g  
bills discounted 貼現票據   yA{W  
bills payable 應付票據   \~P=U;l=pO  
bills receivable 應收票據   B?VhIP e  
board of directors 董事會   AM=z`0so  
bonds 債券   f7Ul(D:j\  
bonus 紅利   NM)k/?fA  
book value 賬面價值   +_-bJo2a  
bookkeeper 簿記員   NvM*h%ChM  
bookkeeping 簿記   0$r^C6}f  
branch office general ledger 支店往來賬戶   >-&R47G  
broker 經紀人   }b1cLchl  
brought down 接前   a^,(v  
brought forward 接上頁   TAjh"JJIV  
budget 預算   4Llo`K4  
by-product 副產品   u!1{Vt87  
by-product sales 副產品銷售   ]v+31vdf:O  
capital 股本   `y#UJYXQE  
capital income 資本收益   tabT0  
capital outlay 資本支出   UH7jP#W%=  
capital stock 股本   w+1Gs ;  
capital stock certificate 股票   Z{'i F   
carried down 移後   r1RGTEkD  
carried forward 移下頁   1;<R#>&,*  
cash 現金   boG_f@dv(  
cash account 現金賬戶   "RI ZV  
cash in bank 存銀行現金   \h8
<cTQ  
cash on delivery 交貨收款   iQ{G(^sZN  
cash on hand 庫存現金   &/,|+U[  
cash payment 現金支付   D7_*k%;@  
cash purchase 現購   {v3P9s(  
cash sale 現沽   $XoQ]}"O  
cashier 出?#123;員   vq34/c^  
cashiers check 本票   DBP9{ x$  
certificate of deposit 存款單折   "Ks,kSEzu  
certificate of indebtedness 借據   a22XDes=  
certified check 保付支票   3_A *$  
certified public accountant 會計師   K\|FQ^#UYm  
charges 費用   1?Z4K/  
charge for remittances 匯水手續費   #m={yck *  
charter 營業執照   (XoH,K?{z  
chartered accountant 會計師   Uix6GT;  
chattles 動產   ](|\whI
 
check 支票   37}D9:#5C  
che stub 支票存根   [=~p e|8:  
closed account 己結清賬戶   6AocmR0D'  
closing 結算   aMTu-hA  
closing entries 結賬紀錄   J=/5}u_gw  
closing stock 期末存貨   :6%Z]tt  
closing the book 結賬   irjP>3_e  
columnar journal 多欄日記賬   Ewg:HX7<(  
combination 聯合   &r:7g%{n  
commission 佣金   zXRlo]  
commodity 商品   {T].]7Z  
common stock 普通股   5atYOep  
company 公司   0wS+++n$5  
compensation 賠償   '(/7[tJ  
compound interest 複利    O#I1V K  
consignee 承銷人   fDLG>rXPT  
consignment 寄銷   R LD`O9#j  
consignor 寄銷人   0Lb4'25.  
consolidated balance sheet 合併資產負債表   @V!r"Bkg.  
consolidated profit and loss account 合併損益表   _o8?E&d  
consolidation 合併   ^aW Z!gi  
construction cost 營建成本   &iV{:)L  
construction revenue 營建收入   U,LTVYrO  
contract 合同   ]LM-@G+Jz  
control account 統制賬戶   G+F:
99A  
copyright 版權   P
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corporation 公司   YID4w7|  
cost 成本   ~zw]5|  
cost accounting 成本會計   $kQ~d8 O  
cost of labour 勞工成本   " !EcbR  
cost of production 生產成本   ~ar=PmYV7  
cost of manufacture 製造成本   &ot/nQQ  
cost of sales 銷貨成本   LCQE_}Mh  
cost price 成本價格   Qa.uMq  
credit 貸方   (P`3 @H  
credit note 收款通知單   KI+VXH}Y5{  
creditor 債權人   LcE+GC  
crossed check 橫線支票   'PP#^aI,  
current account 往來活期賬戶    E6WA}_  
current asset 流動資產   Pfs;0}h5  
current liability 流動負債   |n] d34E  
current profit and loss 本期損益   ()H:UvM=t  
debit 借方   =lpQnj
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debt 債務   J4\qEO  
debtor 債務人   }-@`9(o`)  
deed 契據   %!1Q P[}K  
deferred assets 遞延資產   I &YSQK:b  
deferred liabilities 遞延負債   }m-FGk  
delivery 交貨   h'$9C  
delivery expense 送貨費   ]wWPXx[>/  
delivery order 出貨單   a<A+4uXyD  
demand draft 即期匯票   ]d] JXt?)i  
demand note 即期票據   +\{
&2a?  
demurrage charge 延期費   Eb=#9f%y>&  
deposit 存款   4L73]3&  
deposit slip 存款單   u]ZqOJXxu  
depreciation 折舊   j$7Xs"
 
direct cost 直接成本   W(Uu@^  
direct labour 直接人工   ]l(wg]  
director 董事   6Vbzd0dk  
discount 折扣   R3!@?mcr  
discount on purchase 進貨折扣   ,.o<no  
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