[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。   @ N 'P?i  
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acceptance 承兌   W{ !5}Sh
 
account 賬戶   PWvTC`?  
accountant 會計員   ws,?I
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accounting 會計   "
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accounting system 會計制度   g8&& W_BI  
accounts payable 應付賬款   GHLnwym  
accounts receivable 應收賬款   %rnRy<9  
accumulated profits 累積利益   ~H?v L c;>  
adjusting entry ?#123;整記錄   j|o/>^ 'e  
adjustment ?#123;整   @XL49D12c  
administration expense 管理費用   ~2XGw9`J2  
advances 預付   z=>PjIW  
advertising expense 廣告費   (QqeMG,Y  
agency 代理   Lw^%<.DM+t  
agent 代理人   MFO%F) 5  
agreement 契約   G@~
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allotments 分配數   UHi^7jQ  
allowance 津貼   K*'AjT9wX+  
amalgamation 合併   kO^  
amortization 攤銷   +/n]9l]#h  
amortized cost 應攤成本   pp*MHM)x|q  
annuities 年金   w^HI lA  
applied cost 已分配成本   w""u]b%:r  
applied expense 已分配費用   XAF]B,h=  
applied manufacturing expense 己分配製造費用   wRwx((eb  
apportioned charge 攤派費用   j!Ys/D  
appreciation 漲價   `LIlR8&@aX  
article of association 公司章程   jL5O{R[ x:  
assessment 課稅   <?8cVLW}O  
assets 資產   >b3IZ^SB#$  
attorney fee 律師費   yJqDB$0  
audit 審計   v[x 5@$  
auditor 審計員   n31nORx50  
average 平均數   FU}- .Ki  
average cost 平均成本   s:,fXg25J  
bad debt 壞賬   =8p[ (<F=  
balance 餘額   o!y<:CG L  
balance sheet 資產負債表   p>pAU$k{O  
bank account 銀行賬戶   {O!;cI~  
bank balance 銀行結存   $1)NYsSH/H  
bank charge 銀行手續費   Ud>hDOJ3  
bank deposit 銀行存款   [tt_>O  
bank discount 銀行貼現   e2;=OoBK  
bank draft 銀行匯票   C`3fM05g  
bank loan 銀行借款   rSW{1o'  
bank overdraft 銀行透支   ko!aX;K  
bankers acceptance 銀行承兌   {"|GV~  
bankruptcy 破產   hdM?Uoo(4a  
bearer 持票人   [czWUD

 
beneficiary 受益人   a
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bequest 遺產   >i61+uzEd+  
bill 票據   FEa%wS{  
bill of exchange 匯票   !g>mjD  
bill of lading 提單   ,(c'h:@M  
bills discounted 貼現票據   .fhfO @  
bills payable 應付票據   b_~KtMO  
bills receivable 應收票據   B]7QOf "  
board of directors 董事會   ;lTgihW-  
bonds 債券   a,M/i&.e`  
bonus 紅利   ]Qx-f* D6  
book value 賬面價值   MI8c>5?  
bookkeeper 簿記員   d+eb![fi  
bookkeeping 簿記   ;Oqbfl#%  
branch office general ledger 支店往來賬戶   4=* ml}RP  
broker 經紀人   kwt;pxp i  
brought down 接前   "b
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brought forward 接上頁   )@.ODW;`  
budget 預算   OW> >6zM  
by-product 副產品    :KRe==/  
by-product sales 副產品銷售   +#'QP#  
capital 股本   SS,'mv  
capital income 資本收益   z5[Qh<M  
capital outlay 資本支出   2fUz}w (  
capital stock 股本   hM(Hq4ed,  
capital stock certificate 股票   D%'rq  
carried down 移後   (jE[W:  
carried forward 移下頁   sD<8-n  
cash 現金   U:IeMf-;  
cash account 現金賬戶   V
K4"  
cash in bank 存銀行現金   G&0JK ,Y  
cash on delivery 交貨收款   hA"z0Fszh  
cash on hand 庫存現金   cC,gd\}M  
cash payment 現金支付   1g|6 ,J  
cash purchase 現購   a4 !6K  
cash sale 現沽   L w/ZKXDU2  
cashier 出?#123;員   =1F F2#zS  
cashiers check 本票   q]*:RI?wGT  
certificate of deposit 存款單折   BQ~&gy{  
certificate of indebtedness 借據   n8e}8.Bu  
certified check 保付支票   K9'AYFse  
certified public accountant 會計師   +( hr5  
charges 費用   ~x+24/qT  
charge for remittances 匯水手續費   04z2 gAo  
charter 營業執照   eJ$ {`&J  
chartered accountant 會計師   cFG%Ew@  
chattles 動產   opxPK=kJ  
check 支票   =G<S!qW  
che stub 支票存根   C?b_E  
closed account 己結清賬戶   zB{be_Tw  
closing 結算   m=IA/HOR^  
closing entries 結賬紀錄   I An/?3a~  
closing stock 期末存貨   "[]72PC  
closing the book 結賬   ;,LlOR  
columnar journal 多欄日記賬   O7I|<H/gVE  
combination 聯合   JE+{Vx}  
commission 佣金   wsfn>w?!V  
commodity 商品   nF|m*_DW  
common stock 普通股   We#O'm  
company 公司   v~HfA)#JK  
compensation 賠償   [k
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compound interest 複利   ,t>/_pI+=  
consignee 承銷人   #bLeK $  
consignment 寄銷   30/ (  
consignor 寄銷人   ;tLu  
consolidated balance sheet 合併資產負債表    !.k  
consolidated profit and loss account 合併損益表   !ly]{DTmm  
consolidation 合併   &+t,fwlM  
construction cost 營建成本   w-MnJ(r  
construction revenue 營建收入   uBC*7Mkm  
contract 合同   X<"W@  
control account 統制賬戶   7:T 5P  
copyright 版權   f_Q_qckB%x  
corporation 公司   ^?tF'l`
 
cost 成本   +hS}msu'  
cost accounting 成本會計   pfvNVu  
cost of labour 勞工成本   Tp/+{|~  
cost of production 生產成本   /ZK
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cost of manufacture 製造成本   fM)RO7  
cost of sales 銷貨成本   dPRGL hWF  
cost price 成本價格   iPJZ%  
credit 貸方   s?*MZC  
credit note 收款通知單   ve /Q6j{  
creditor 債權人   GP/3r[MH  
crossed check 橫線支票   yN~: 3  
current account 往來活期賬戶   "-TIao#  
current asset 流動資產   R:v`\  
current liability 流動負債   `795K8  
current profit and loss 本期損益   Si]8*>}-B  
debit 借方   qN_jsJ  
debt 債務    p68) 0  
debtor 債務人   PR Cr7f  
deed 契據   ghiFI<)VY  
deferred assets 遞延資產   q-}J0vu\K  
deferred liabilities 遞延負債   2FS,B\d  
delivery 交貨   -K)P|'-?m  
delivery expense 送貨費   N*My2t_+E  
delivery order 出貨單   ~z!U/QR2  
demand draft 即期匯票   @Tr8.4  
demand note 即期票據   ?H3xE=<
X  
demurrage charge 延期費   ^@`dsll  
deposit 存款   X J y]d/  
deposit slip 存款單   LE!3'^Zq  
depreciation 折舊   TlZ|E '_C  
direct cost 直接成本   @&2bLJJ+  
direct labour 直接人工   sT3O_20{  
director 董事   QSy=JC9  
discount 折扣   gKS0!U  
discount on purchase 進貨折扣   M(S:&GOU  
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