[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。   F )|0U~  
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acceptance 承兌   BXx0Z %e.3  
account 賬戶   R<-u`uXnP  
accountant 會計員   #MwNyZ  
accounting 會計   4x;vn8yh  
accounting system 會計制度   6~#$bp^-  
accounts payable 應付賬款   '1u!@=.\G  
accounts receivable 應收賬款   M!Hn`_E  
accumulated profits 累積利益   8;vpa*  
adjusting entry ?#123;整記錄   KOqp@K$  
adjustment ?#123;整   J#OiY  
administration expense 管理費用   =!pfgE  
advances 預付   C>bd HB7  
advertising expense 廣告費   ZM$}Xy\9  
agency 代理   %n7mN])  
agent 代理人   1+0DTqWz  
agreement 契約   Aqp$JM >  
allotments 分配數   U!xOJ  
allowance 津貼   C~PoC
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amalgamation 合併   IC[iCrB  
amortization 攤銷   'tRaF  
amortized cost 應攤成本   wy)I6`v  
annuities 年金   \8 ~`NF  
applied cost 已分配成本   |}YeQl  
applied expense 已分配費用   4IEF{"c_8  
applied manufacturing expense 己分配製造費用   _h2s(u >\  
apportioned charge 攤派費用   /ZcqKC  
appreciation 漲價   L4wKG&  
article of association 公司章程   kCoTz"Z-  
assessment 課稅   2S`D7R#6s  
assets 資產   Ev'BmDk  
attorney fee 律師費   Vu u2SS  
audit 審計   ={GYJ.*Ah  
auditor 審計員   a`:ag~op@&  
average 平均數   7G^`'oZ  
average cost 平均成本   9~FB^3Nz_  
bad debt 壞賬   Q,1TD2)h  
balance 餘額   Cc7YjsRW
 
balance sheet 資產負債表   K.{: H4_  
bank account 銀行賬戶   y66V&#`,e0  
bank balance 銀行結存   m:{ws~
  
bank charge 銀行手續費   S9'8rn!_  
bank deposit 銀行存款   B > sTM  
bank discount 銀行貼現   7j <:hF~  
bank draft 銀行匯票   ?mjQN|D  
bank loan 銀行借款   ZV?~~_9  
bank overdraft 銀行透支   yhBf%m  
bankers acceptance 銀行承兌   Ig*qn# Dd  
bankruptcy 破產   H$j`75#u?-  
bearer 持票人   /1Q i9uit  
beneficiary 受益人   @\_l%/z{  
bequest 遺產   n qR8uL>  
bill 票據   RkW)B^#  
bill of exchange 匯票   N
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bill of lading 提單   tCw.wDq3=  
bills discounted 貼現票據   ?'I[[KuG  
bills payable 應付票據   $d[xSwang  
bills receivable 應收票據   \vU1*:3  
board of directors 董事會   $xWebz0  
bonds 債券   iHp@R-g  
bonus 紅利   jw^Pt~@
  
book value 賬面價值   ~sd+ch*  
bookkeeper 簿記員   tBZ&h` V  
bookkeeping 簿記   x
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branch office general ledger 支店往來賬戶   w,'"2^Cwy  
broker 經紀人   3O W)%  
brought down 接前   w=r3QKm#K  
brought forward 接上頁   FK8GBkQ!  
budget 預算   r-ldqj  
by-product 副產品   `9+>2*k  
by-product sales 副產品銷售   %Q0J$eC  
capital 股本   C9`J6Uu  
capital income 資本收益   x9c/;Q&m  
capital outlay 資本支出   2`-yzm  
capital stock 股本   ^YpA@`n  
capital stock certificate 股票   <}^W9>u<  
carried down 移後   ,s?7EHtC  
carried forward 移下頁   r dc}e"v  
cash 現金   /Ww_
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cash account 現金賬戶   -\.'WZo`  
cash in bank 存銀行現金   e2SU)Tr%b  
cash on delivery 交貨收款   ZW]Q|vPh4U  
cash on hand 庫存現金   !+E|{Zj  
cash payment 現金支付   gD[ Fkq$]  
cash purchase 現購   e@-"B9~   
cash sale 現沽   rY 0kzD/  
cashier 出?#123;員   V ifQ@  
cashiers check 本票   Bhy:" r%#  
certificate of deposit 存款單折   I1H} 5bf3  
certificate of indebtedness 借據   .Q,IOCHk  
certified check 保付支票   m]1=o7  
certified public accountant 會計師   Dn6k,nVh  
charges 費用   9Yh0' <Z  
charge for remittances 匯水手續費   C3Hq&TVf/  
charter 營業執照   z)Y<@2V*C  
chartered accountant 會計師   =Z
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chattles 動產   WhO;4-q)2  
check 支票   {|}tp<:2  
che stub 支票存根  
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closed account 己結清賬戶   q/o|uAq  
closing 結算   Jl"),;Od  
closing entries 結賬紀錄   ,1\nd{  
closing stock 期末存貨   $II[b-X?S  
closing the book 結賬   I[~EQ{Iz  
columnar journal 多欄日記賬   h\ (z!7t*  
combination 聯合   ZWC-<QO"<  
commission 佣金   d(>7BV  
commodity 商品   .b4_O CGg  
common stock 普通股   [TZlvX(E  
company 公司   C-
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compensation 賠償   *0 ;DCUv  
compound interest 複利   d9zI A6y  
consignee 承銷人   'L*nC T;  
consignment 寄銷   vrtK~5K  
consignor 寄銷人   &CvNNDgrJ  
consolidated balance sheet 合併資產負債表   [<)/ c>Y  
consolidated profit and loss account 合併損益表    [69[
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consolidation 合併   sOSol7n  
construction cost 營建成本   Y",Fs(  
construction revenue 營建收入   vG(Gs=.U  
contract 合同   ;79X
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control account 統制賬戶   73$^y)A
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copyright 版權   `U4R% qhWA  
corporation 公司   ^A8'YTl  
cost 成本   uiO7sf6  
cost accounting 成本會計   qll)  
cost of labour 勞工成本   ?_e2)+q8YG  
cost of production 生產成本   G?LPj*=$?  
cost of manufacture 製造成本   ."R,j|o6  
cost of sales 銷貨成本   ,}!OJyT  
cost price 成本價格   r
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credit 貸方   f>)k<-<yj  
credit note 收款通知單   Azx4+`!-  
creditor 債權人   D?w?0b Eu  
crossed check 橫線支票   N[%^0T$  
current account 往來活期賬戶   fF208A7U I  
current asset 流動資產   zcGeXX}V?  
current liability 流動負債   kji*7a?y  
current profit and loss 本期損益   V#?GDe}[  
debit 借方   iH& Izv  
debt 債務   AZ)H/#b
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debtor 債務人   1FU(j*~:  
deed 契據   g{@q  
deferred assets 遞延資產   y]5O45E0
  
deferred liabilities 遞延負債   8(UUc>g  
delivery 交貨   7:U^Ki  
delivery expense 送貨費   +tL]qOBP  
delivery order 出貨單   .__X-+^  
demand draft 即期匯票   Z(p kj  
demand note 即期票據   {n8mE,;M  
demurrage charge 延期費   UQ#"^`=R<  
deposit 存款   ^)&d 7cSc  
deposit slip 存款單   -W(O~AK  
depreciation 折舊   *<n]"-  
direct cost 直接成本   TI-8I)  
direct labour 直接人工   * B!uYP  
director 董事   =Mb!&qq  
discount 折扣   <6`_Xr7)  
discount on purchase 進貨折扣   &MnS( 82L  
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