[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。   Sj ovL
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acceptance 承兌   s~,!E  
account 賬戶   Apu-9|oP  
accountant 會計員   3Y P! B=  
accounting 會計   fS}Eu4Xe  
accounting system 會計制度   `)O9 '568  
accounts payable 應付賬款   GIla J!/  
accounts receivable 應收賬款   :awa  
accumulated profits 累積利益   :+YHj)mN  
adjusting entry ?#123;整記錄   N)(m^M(~0  
adjustment ?#123;整   }<G ae
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administration expense 管理費用   /,:cbpHsu  
advances 預付   n*GB`I*g  
advertising expense 廣告費   D?ic~-&  
agency 代理   y1 a%f.F`  
agent 代理人   p cD}SY
 
agreement 契約   ,GWa3.&.d  
allotments 分配數   0^{Tq0Ri[  
allowance 津貼   Rs<S}oeLn  
amalgamation 合併   7_Vd%<:  
amortization 攤銷   ${Lrj}93  
amortized cost 應攤成本   (l][_6Q  
annuities 年金   e|A=sCN-  
applied cost 已分配成本   ->|eMV'd  
applied expense 已分配費用   h(2{+Y+  
applied manufacturing expense 己分配製造費用   `LFT"qnp  
apportioned charge 攤派費用   q|YnNk>1  
appreciation 漲價   `
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article of association 公司章程   [GknE#p  
assessment 課稅   LZ#A`
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assets 資產   G} [$M"}  
attorney fee 律師費   -X EK[  
audit 審計   qUe2(/TQu  
auditor 審計員   PJb/tKC  
average 平均數   #5;4O{  
average cost 平均成本   @ &c@  
bad debt 壞賬   \(Dm\7Q.  
balance 餘額   =]Y'xzJuu  
balance sheet 資產負債表   un6W|
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bank account 銀行賬戶   D6_#r=08  
bank balance 銀行結存   I-s$U T[p  
bank charge 銀行手續費   1b=\l/2  
bank deposit 銀行存款   9Lt3^MKa"  
bank discount 銀行貼現   ),;h  
bank draft 銀行匯票   1%.CtTi  
bank loan 銀行借款   $v{sb,  
bank overdraft 銀行透支   N*w{NB7L  
bankers acceptance 銀行承兌   |b Z 58{}  
bankruptcy 破產   .:['&; k  
bearer 持票人   <Dnv=)Rq  
beneficiary 受益人   :B/u>  
bequest 遺產   ng2yZ @$  
bill 票據   aj+I+r"~  
bill of exchange 匯票   +/*A}!#v  
bill of lading 提單   XK l3B=h  
bills discounted 貼現票據   kJXy)  
bills payable 應付票據   LrfyH"#!:  
bills receivable 應收票據   UJX5}36  
board of directors 董事會   [0NH#88ym<  
bonds 債券   {-c[w&q
 
bonus 紅利   jK=-L#hz  
book value 賬面價值   `H;O! ty&d  
bookkeeper 簿記員   n]JfdI  
bookkeeping 簿記   YsjTC$Tx,  
branch office general ledger 支店往來賬戶   M\9p-%"L  
broker 經紀人   u|8V7*)3  
brought down 接前   BI)$aR  
brought forward 接上頁   \h/aD1&g  
budget 預算   r#.\5aQt  
by-product 副產品   Qgv-QcI{  
by-product sales 副產品銷售   T;I>5aQ:q4  
capital 股本   c/}bx52>u  
capital income 資本收益   ab5z&7Re6  
capital outlay 資本支出   :] +D+[c)  
capital stock 股本   i%_nH"h  
capital stock certificate 股票   Hb *&&  
carried down 移後   T%:W6fH7  
carried forward 移下頁   PT`gAUCw  
cash 現金   5SY(:!  
cash account 現金賬戶   a)8M'f_z  
cash in bank 存銀行現金   kO\ aNtK  
cash on delivery 交貨收款   ZA4vQDW  
cash on hand 庫存現金   1~q|
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cash payment 現金支付   wN!5[N"  
cash purchase 現購   "Tm`V9  
cash sale 現沽   %,*{hhfu  
cashier 出?#123;員   '`Z5.<n7p  
cashiers check 本票   @(A[H^E  
certificate of deposit 存款單折   S2fBZ=V8  
certificate of indebtedness 借據   5zF7yvS.w  
certified check 保付支票   j!P]xl0vOZ  
certified public accountant 會計師   3v%V\kO=F  
charges 費用   Bq]eN q  
charge for remittances 匯水手續費   M1T)e9k=x  
charter 營業執照   jsG e
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chartered accountant 會計師   @nS+!t{  
chattles 動產   5}4r'P$m:  
check 支票   %
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che stub 支票存根   Rx 4 ;X  
closed account 己結清賬戶   RscU=oaKi  
closing 結算   i7f/r.  
closing entries 結賬紀錄   /-l7GswF  
closing stock 期末存貨   #yk m  
closing the book 結賬   b}9Ry
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columnar journal 多欄日記賬   >8nRP%r[5,  
combination 聯合   <OcD[5  
commission 佣金   ["\Y-6"l  
commodity 商品   ~%QVjzMC  
common stock 普通股   X j&fWuA  
company 公司   :.IVf Zw  
compensation 賠償   TC4W7}}  
compound interest 複利   .j}dk.#h  
consignee 承銷人   w

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consignment 寄銷   &JM|u ww?1  
consignor 寄銷人   9air"4  
consolidated balance sheet 合併資產負債表   "3A.x1uQ  
consolidated profit and loss account 合併損益表   ;aip1Df  
consolidation 合併   #$QC2;/)F  
construction cost 營建成本   0S0 ?\r  
construction revenue 營建收入   {
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contract 合同   Q&;dXE h  
control account 統制賬戶   HgP9evz,0  
copyright 版權   z ) 2h\S  
corporation 公司   w^?uBeqR  
cost 成本   Y=l91dxGI  
cost accounting 成本會計   NZSP*#!B  
cost of labour 勞工成本   GQOz\ic  
cost of production 生產成本   C# `VVtei  
cost of manufacture 製造成本   p` )(  
cost of sales 銷貨成本   o[W7' 1O  
cost price 成本價格   x8xSA*@k  
credit 貸方   /AX1LYlr  
credit note 收款通知單   pt&( c[  
creditor 債權人   +(*S@V$c  
crossed check 橫線支票   ,c#=qb8""  
current account 往來活期賬戶   {%ZD^YSA  
current asset 流動資產   2XubM+6  
current liability 流動負債   V8w!yc  
current profit and loss 本期損益   P)Vm4u 1  
debit 借方   ,rT62w*e  
debt 債務   `VT[YhO#}  
debtor 債務人   K r9 P#Y  
deed 契據   &)@|WLW  
deferred assets 遞延資產   mrR~[533j  
deferred liabilities 遞延負債   y<bA Y_-[  
delivery 交貨   GE]cH6E
 
delivery expense 送貨費   6\ g-KO  
delivery order 出貨單   ,*SoV~  
demand draft 即期匯票   )# le|Rf  
demand note 即期票據   e)kN%JqW  
demurrage charge 延期費    ~{7/v  
deposit 存款   ?Yz OA${  
deposit slip 存款單   ;v0M ::  
depreciation 折舊   =c 3;@CO  
direct cost 直接成本   QZ!;` ?(  
direct labour 直接人工  
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director 董事   .}W#YN$  
discount 折扣   BFP ( 2j  
discount on purchase 進貨折扣   &eYnO~$!  
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