[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。   CeT~p6=  
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acceptance 承兌   HEK-L)S. *  
account 賬戶   Ct$82 J  
accountant 會計員   Do?P<x o  
accounting 會計   xChI,~i  
accounting system 會計制度   cIXwiC8t  
accounts payable 應付賬款   5p?
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accounts receivable 應收賬款   Dj-s5pAW  
accumulated profits 累積利益   G@S&1=nj3  
adjusting entry ?#123;整記錄   WUAJjds  
adjustment ?#123;整   OH<?DcfeL  
administration expense 管理費用   JM0I(%Z%  
advances 預付   %;`>`j5  
advertising expense 廣告費   ,xJrXPW  
agency 代理   JU0]Wq<^[  
agent 代理人   ]TO/
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agreement 契約   >=ot8%.!,B  
allotments 分配數   1;u4X`8  
allowance 津貼   Hv#q:R8  
amalgamation 合併   0Flu\w/+P  
amortization 攤銷   %XhfXd'  
amortized cost 應攤成本   dOa!htx]  
annuities 年金   5,+\`!g  
applied cost 已分配成本   hJ%1  
applied expense 已分配費用   )tZ`K |  
applied manufacturing expense 己分配製造費用   a7H0!9^h  
apportioned charge 攤派費用   {I%y;Aab8  
appreciation 漲價   Mjpo1dw  
article of association 公司章程    ~QG?k  
assessment 課稅   HgJb4Fi  
assets 資產   exR^/|BR  
attorney fee 律師費   ed~R>F>  
audit 審計   }4jC_ZAupt  
auditor 審計員   U+]Jw\\l  
average 平均數   {sN"(H4$  
average cost 平均成本   !MZw#=D`  
bad debt 壞賬   ~HLRf L?  
balance 餘額   7r{qJ7$%  
balance sheet 資產負債表   Xer@A;c  
bank account 銀行賬戶   $,1dQeE  
bank balance 銀行結存   GA^mgm"O  
bank charge 銀行手續費   <SXZx9A!  
bank deposit 銀行存款   u7]<=* V]  
bank discount 銀行貼現   f~& a-  
bank draft 銀行匯票   O?K./So&  
bank loan 銀行借款   A-E+s~U8  
bank overdraft 銀行透支   %j]STD.E  
bankers acceptance 銀行承兌   #JNy  
bankruptcy 破產   pD`/_-=^h  
bearer 持票人   m$UvFP1>u1  
beneficiary 受益人   /MMtTB H  
bequest 遺產   (*^DN{5  
bill 票據   6o}V@UzqV  
bill of exchange 匯票   go|>o5!g  
bill of lading 提單   tFU;SBt8Ki  
bills discounted 貼現票據   w[fDk1H)  
bills payable 應付票據   &H;8QZ8uw  
bills receivable 應收票據   E1q%gi4Q%  
board of directors 董事會   T`L}[?w  
bonds 債券   i*tv,f.(  
bonus 紅利   >Gd.&flSj
 
book value 賬面價值   mVf.sA8  
bookkeeper 簿記員   IlZu~B9c  
bookkeeping 簿記   nsJ:Osq|  
branch office general ledger 支店往來賬戶   3A0_C?E  
broker 經紀人   n E:'Zxj  
brought down 接前   ]S/G\z  
brought forward 接上頁   )
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budget 預算   +mWjBY  
by-product 副產品   VyZV(k  
by-product sales 副產品銷售   r#h {$i
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capital 股本   ;<6"JP>0  
capital income 資本收益   ofCVbn  
capital outlay 資本支出    ]6~k4  
capital stock 股本   8]*Q79  
capital stock certificate 股票   jPwef##~7  
carried down 移後   J%P)%yX  
carried forward 移下頁   3z,2utH  
cash 現金   i.@*tIK  
cash account 現金賬戶   i&F~=Q`  
cash in bank 存銀行現金   `7B14:\A  
cash on delivery 交貨收款   z[#6-T &  
cash on hand 庫存現金   &+;uZ-x  
cash payment 現金支付   HWtPLlNt  
cash purchase 現購   !A-;NGxE  
cash sale 現沽   ,VG9)K1K  
cashier 出?#123;員   HYIRcY  
cashiers check 本票   BR3mAF  
certificate of deposit 存款單折   {CP o<lz  
certificate of indebtedness 借據   Fzs>J&sY&  
certified check 保付支票   g~R/3cm4  
certified public accountant 會計師   Sr7@buF  
charges 費用    "Z9^
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charge for remittances 匯水手續費   Yk7"XP[Y  
charter 營業執照   q!
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chartered accountant 會計師   sMJ#<w}Q  
chattles 動產   %Rn:G K  
check 支票   M7p8^NL  
che stub 支票存根   W:B}u\)C  
closed account 己結清賬戶   )<
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closing 結算   03
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closing entries 結賬紀錄   WB;
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closing stock 期末存貨   ?'LM7RE$X6  
closing the book 結賬   _h~p:=  
columnar journal 多欄日記賬   .HOY q  
combination 聯合   ScHlfk p  
commission 佣金   rgT%XhUS6f  
commodity 商品   -d_ 7* >m$  
common stock 普通股   W9jNUZVXE#  
company 公司   lx Oqs:b  
compensation 賠償   (\uAAW"  
compound interest 複利   Ns
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consignee 承銷人   [J:zE&aj
  
consignment 寄銷   Bfn]-]>sD  
consignor 寄銷人   |+mOH#Aty  
consolidated balance sheet 合併資產負債表   g5<ZS3tQ  
consolidated profit and loss account 合併損益表   }!knU3J  
consolidation 合併   Jmy)J!ib*  
construction cost 營建成本   o3= .T+B  
construction revenue 營建收入   xOgq-@`  
contract 合同   $l43>e{E  
control account 統制賬戶   AG=9b  
copyright 版權   Yoe les-  
corporation 公司  
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cost 成本   :%>oe> _"  
cost accounting 成本會計   5D-BIPn=JV  
cost of labour 勞工成本   * T\ >  
cost of production 生產成本   q4zSS #]A  
cost of manufacture 製造成本   A'b<?)Y7_  
cost of sales 銷貨成本   6i^0T
 
cost price 成本價格   %N1T{   
credit 貸方   \|Y{jG<cu  
credit note 收款通知單   7j95"mI  
creditor 債權人   P69>gBZYD  
crossed check 橫線支票   <JJkki  
current account 往來活期賬戶   i!y\WaCp  
current asset 流動資產   TA<hj[-8  
current liability 流動負債   Do(PdF6A  
current profit and loss 本期損益   (OQi%/Oy  
debit 借方    QZ:v  
debt 債務   %!D_q~"H  
debtor 債務人   B\NcCp`5  
deed 契據   Jn60i6/  
deferred assets 遞延資產   ,&4zKm  
deferred liabilities 遞延負債   ScsWnZ  
delivery 交貨   JJ)y2
 
delivery expense 送貨費   A>[hC{  
delivery order 出貨單   kS[Dy$AB/2  
demand draft 即期匯票   US"2O!u  
demand note 即期票據   |\rSa^:5  
demurrage charge 延期費   S54gqc1S]  
deposit 存款   4h(jw   
deposit slip 存款單   6@i|Kw(:  
depreciation 折舊   % d4+Ctrp-  
direct cost 直接成本   0LZ=`tI  
direct labour 直接人工   |: \$n}K  
director 董事   ]9dx3<2_I  
discount 折扣  
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discount on purchase 進貨折扣   (xjqB{U  
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