[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。   +0U {CmH  
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acceptance 承兌   BIf E+
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account 賬戶   /\L|F?+@  
accountant 會計員   k9j_#\E[  
accounting 會計   8H4"mx
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accounting system 會計制度   ?bc-?<Xk  
accounts payable 應付賬款   Fw!wSzsk3  
accounts receivable 應收賬款   $:M*$r^u  
accumulated profits 累積利益   -"qw5Y_oF?  
adjusting entry ?#123;整記錄   E"l&<U  
adjustment ?#123;整   :34#z.O  
administration expense 管理費用   rQ|^H
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advances 預付   |;2Y|>=  
advertising expense 廣告費   l2uh"!
 
agency 代理   +]|aACt]  
agent 代理人   '< ]:su+  
agreement 契約   OU;R;=/]  
allotments 分配數   DA)+)PhY7K  
allowance 津貼   5b X*8H D  
amalgamation 合併   f} q4~NPn-  
amortization 攤銷   T'9I&h%\  
amortized cost 應攤成本   ,L#Qy>MOb  
annuities 年金   c"BFkw  
applied cost 已分配成本   3V:{_~~  
applied expense 已分配費用   [(v?Z`cX\  
applied manufacturing expense 己分配製造費用   WF0%zxg]  
apportioned charge 攤派費用   cU8Rm\?  
appreciation 漲價   ;-p1z% u  
article of association 公司章程   ' uvTOgP,  
assessment 課稅   L3:dANG  
assets 資產   7'wt /9  
attorney fee 律師費   DDk
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audit 審計   USz|Rh  
auditor 審計員   cW B  >  
average 平均數   ;V(- ;O  
average cost 平均成本   Z;kRQ  
bad debt 壞賬   ^'EeJN  
balance 餘額   z@\C/wX  
balance sheet 資產負債表   5wM*(H^c[  
bank account 銀行賬戶   x`8rR
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bank balance 銀行結存   L/Cp\|~ O  
bank charge 銀行手續費   .`Ey'T_  
bank deposit 銀行存款   P7GuFn/p~2  
bank discount 銀行貼現   n%;wQ^  
bank draft 銀行匯票   b%`^KEvwfo  
bank loan 銀行借款   &phers  
bank overdraft 銀行透支   N3?hyR<T  
bankers acceptance 銀行承兌   o>rsk 6lNi  
bankruptcy 破產   N ]/N}b  
bearer 持票人   FqQqjA  
beneficiary 受益人   2E~WcB  
bequest 遺產   Kx.'^y  
bill 票據   );T0n  
bill of exchange 匯票   m~;fklX S  
bill of lading 提單   +_Nr a  
bills discounted 貼現票據   %:I\M)t}k  
bills payable 應付票據   \_?A8
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bills receivable 應收票據   4W7  
board of directors 董事會   H/8H`9S$  
bonds 債券   6&~ 8TH  
bonus 紅利   K)z{R n  
book value 賬面價值   0zrgK;9
 
bookkeeper 簿記員   , 'WhF-  
bookkeeping 簿記   V
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branch office general ledger 支店往來賬戶   S~BBBD  
broker 經紀人   ^(<Ecdz(  
brought down 接前   b~;gj^  
brought forward 接上頁   I&9_F%rX  
budget 預算   eF]`?AeWQ  
by-product 副產品   l ;"v&?  
by-product sales 副產品銷售   i}cqV B?r  
capital 股本   D$C >ZF  
capital income 資本收益   H;('h#=cD  
capital outlay 資本支出   USgZ%x
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capital stock 股本   ~{Gbu
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capital stock certificate 股票   sT.;*3{  
carried down 移後   cM&5SyxiuE  
carried forward 移下頁   y/}[S@4uB  
cash 現金   7!%/vO0m  
cash account 現金賬戶   `Y HnL4  
cash in bank 存銀行現金   Q]j[+ e  
cash on delivery 交貨收款   +ZH-'l  
cash on hand 庫存現金   hY$ gzls4  
cash payment 現金支付   : utY4  
cash purchase 現購   l-;u*JA  
cash sale 現沽   8<
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cashier 出?#123;員   !|!k9~v!  
cashiers check 本票   u6hDjN  
certificate of deposit 存款單折   >eX&HSoy  
certificate of indebtedness 借據   ckR>ps[u  
certified check 保付支票   ~s.~ X5  
certified public accountant 會計師   !*2cK>`  
charges 費用   `SDpOqfIrP  
charge for remittances 匯水手續費   1'.SHY|  
charter 營業執照   pq8XCOllXx  
chartered accountant 會計師   X.~z:W+  
chattles 動產   GyU9,>|~T  
check 支票   !,D7L6N  
che stub 支票存根   F@m]Imn5Dx  
closed account 己結清賬戶   )`,||sQ  
closing 結算   WiDl[l"{9  
closing entries 結賬紀錄   C\%T|ZDE  
closing stock 期末存貨   L{;Sc_  
closing the book 結賬   Y j[M>v  
columnar journal 多欄日記賬   _+c' z  
combination 聯合   m9yi:zT%  
commission 佣金   ?D 8<}~Do  
commodity 商品   A0mj!P9  
common stock 普通股   Xe;Eu  
company 公司   UB%Zq1D|t  
compensation 賠償   Ck`-<)uN  
compound interest 複利   'gBns  
consignee 承銷人   OS$ }ej\  
consignment 寄銷   *\#/4_yB}  
consignor 寄銷人   54[#& T$S  
consolidated balance sheet 合併資產負債表   X#;n Gq)5  
consolidated profit and loss account 合併損益表   36]pE<  
consolidation 合併   !VLk|6mn  
construction cost 營建成本   }sy^ed  
construction revenue 營建收入   n $Nw/Vm  
contract 合同   eBlWwUy*6f  
control account 統制賬戶   |nOqy&B  
copyright 版權   7rIz  
corporation 公司   2@TgeV0Y[  
cost 成本   1omjP`]|,  
cost accounting 成本會計   kSW=DE|#}  
cost of labour 勞工成本   }j+Af["W?  
cost of production 生產成本   @`Fv}RY{  
cost of manufacture 製造成本   &Hz{   
cost of sales 銷貨成本   9Hu;CKs  
cost price 成本價格   =g.R?H8cj5  
credit 貸方   ar&j1""  
credit note 收款通知單  
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creditor 債權人   ^$FNu~|K  
crossed check 橫線支票   e>$d*~mwn  
current account 往來活期賬戶   tLH:'"{zx  
current asset 流動資產   Dx)>`yJk$;  
current liability 流動負債   mS$9D{  
current profit and loss 本期損益   'iY~F0U  
debit 借方   b]0]*<~y  
debt 債務   3!l+)g  
debtor 債務人   IOfxx>=3  
deed 契據   X| !VjUH  
deferred assets 遞延資產   `}r)0,Z}3  
deferred liabilities 遞延負債   -JKl\E  
delivery 交貨   $&25hvK,  
delivery expense 送貨費   Sb4^* $uz  
delivery order 出貨單   Z?3B1o9  
demand draft 即期匯票   _v,Wl/YAp  
demand note 即期票據  
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demurrage charge 延期費   Zy:q)'D=  
deposit 存款   nGc'xQy0  
deposit slip 存款單   j]5e$e{  
depreciation 折舊   {_$['D^az  
direct cost 直接成本   QQS"K g  
direct labour 直接人工   8oRq3"  
director 董事   [Fk|m1i!  
discount 折扣   >TawJ"q-6R  
discount on purchase 進貨折扣   {.o4U0+  
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