[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。   "g"a-{8  
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acceptance 承兌   f+ceL'
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account 賬戶   )Wk_|zO-  
accountant 會計員   NA vR^"I~  
accounting 會計   h
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accounting system 會計制度   B]"`}jn  
accounts payable 應付賬款   l}z<q  
accounts receivable 應收賬款   Bxm,?=h  
accumulated profits 累積利益   c,2& -T}  
adjusting entry ?#123;整記錄   g;63$_
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adjustment ?#123;整   `]eJF|"  
administration expense 管理費用   ?ZRF]\dP]  
advances 預付   +;q\7*  
advertising expense 廣告費   eTS}-  
agency 代理   ux&"TkEp  
agent 代理人   Ocx"s\q(  
agreement 契約   ls 5iE  
allotments 分配數   SU~a()"  
allowance 津貼   }UW7py!TN  
amalgamation 合併   "17) `Yf  
amortization 攤銷   tbRW 6  
amortized cost 應攤成本   rY_~(?XS  
annuities 年金   J2W-l{`r<  
applied cost 已分配成本   Y7}>yC/GY  
applied expense 已分配費用   !,[#,oy;  
applied manufacturing expense 己分配製造費用   \#9LwC"8;  
apportioned charge 攤派費用   y d97ys  
appreciation 漲價   -X
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article of association 公司章程   r.H`3 m.0q  
assessment 課稅   %hnBpz  
assets 資產   ,@ 8+%KqG  
attorney fee 律師費   nHm}^.B*+  
audit 審計   'cs(gc0  
auditor 審計員   }GB~3 J  
average 平均數   V*4Z.3/E5  
average cost 平均成本   K&|h%4O  
bad debt 壞賬   4qOzjEQ
 
balance 餘額   >j5\J_(;D  
balance sheet 資產負債表   ebk>e*  
bank account 銀行賬戶   "<ZV'z  
bank balance 銀行結存   I@'[>t  
bank charge 銀行手續費   K&L!O3#(  
bank deposit 銀行存款   Nn. 9J  
bank discount 銀行貼現   pr0X7 #_E5  
bank draft 銀行匯票   \HeJc:^  
bank loan 銀行借款   @YI{E*?S  
bank overdraft 銀行透支   2zBk#c+
  
bankers acceptance 銀行承兌   
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bankruptcy 破產   DK4yAR,g  
bearer 持票人   v/`D0g-uX)  
beneficiary 受益人   Xul`>8y|  
bequest 遺產   )/;KxaKt  
bill 票據   x>#{C,Fi  
bill of exchange 匯票   Z,).)y#B  
bill of lading 提單   d9f7 &  
bills discounted 貼現票據   vhrf89-q  
bills payable 應付票據   uAO!fE}CJ  
bills receivable 應收票據   hw DxGiU  
board of directors 董事會   ;p(h!4E  
bonds 債券   B5lwQp]  
bonus 紅利   E=sh^Q(A  
book value 賬面價值   ,-pE/3|(  
bookkeeper 簿記員   :;k?/KU7  
bookkeeping 簿記   \<LCp;- K  
branch office general ledger 支店往來賬戶   Ds`e-X)O;\  
broker 經紀人   Dp'urf\*$  
brought down 接前   9c>i>Vja!  
brought forward 接上頁   Qa{5]+E  
budget 預算   >ED;_L*_o  
by-product 副產品   Y6jyU1>  
by-product sales 副產品銷售   KYFKH+d>m  
capital 股本   kuEXNi1l  
capital income 資本收益   UUt"8]@[  
capital outlay 資本支出   }.&nEi`  
capital stock 股本   hY"eGaoF"  
capital stock certificate 股票   &tyS6S+  
carried down 移後   02J/=AC5  
carried forward 移下頁   y~9wxK  
cash 現金   p_gN}v  
cash account 現金賬戶  
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cash in bank 存銀行現金   h3MdQlJ&  
cash on delivery 交貨收款   T Dh)}Ms  
cash on hand 庫存現金   /JD} b[J$  
cash payment 現金支付   {?qfH>oFA  
cash purchase 現購   ` ~GXK  
cash sale 現沽   "-4|HA  
cashier 出?#123;員   x93@[B*%  
cashiers check 本票   +b|F_  
certificate of deposit 存款單折   -KiPqE%&G  
certificate of indebtedness 借據   &[ })FI  
certified check 保付支票   S<mZs;  
certified public accountant 會計師   >F$9&s&  
charges 費用   o|xf2k  
charge for remittances 匯水手續費   vt EfH  
charter 營業執照   JX59n%$@  
chartered accountant 會計師   d^v#x[1msZ  
chattles 動產   oC&}lp)q
 
check 支票   m<gdyY  
che stub 支票存根   *p{p.%Qs:  
closed account 己結清賬戶   SoIK<*J  
closing 結算   e@'x7Zzh  
closing entries 結賬紀錄   R?wZ\y Ks}  
closing stock 期末存貨   }z]d]  
closing the book 結賬   ^twyy9VR  
columnar journal 多欄日記賬   x;mw?B[  
combination 聯合   W~ yb>+u  
commission 佣金   </I%VHP,[f  
commodity 商品   T8 FW(Gw#  
common stock 普通股   % ['NPs%B  
company 公司   a"(Ws]K  
compensation 賠償   )]>t(  
compound interest 複利   F/v.
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consignee 承銷人   5_^d3LOT0x  
consignment 寄銷   "aGmv9\  
consignor 寄銷人   Y>$5j}K  
consolidated balance sheet 合併資產負債表   re/-Yu$'  
consolidated profit and loss account 合併損益表   5hE#y]pfN  
consolidation 合併   vn.5X  
construction cost 營建成本   lxn/97rA  
construction revenue 營建收入   Q& [!+s:2J  
contract 合同   >N^<Q4%2  
control account 統制賬戶   6~dAK3v5  
copyright 版權   iM .yen_vp  
corporation 公司   |!oC7!+0^  
cost 成本   IADSWzQ@  
cost accounting 成本會計   Ana[>wSZO@  
cost of labour 勞工成本   5OdsT-y  
cost of production 生產成本   )!(gS,  
cost of manufacture 製造成本   I Fw7?G,  
cost of sales 銷貨成本   < F5VJ  
cost price 成本價格   W6?=9].gc  
credit 貸方   p\zqZ=s  
credit note 收款通知單   c&;" Y{  
creditor 債權人   CI*Je
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crossed check 橫線支票   ,ei9 ?9J1  
current account 往來活期賬戶   /
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current asset 流動資產   F=F84_+K  
current liability 流動負債   RFw0u 0Nrz  
current profit and loss 本期損益   t[|rp&xG  
debit 借方   or-k~1D  
debt 債務   *)[fGxz \  
debtor 債務人   9fp"r,aHN&  
deed 契據   -zECxHjx  
deferred assets 遞延資產   qkfof{z  
deferred liabilities 遞延負債   u^Cl s!C  
delivery 交貨   gwB,*.z  
delivery expense 送貨費   -w+.'  
delivery order 出貨單   .#y#u={{l  
demand draft 即期匯票   x& _Y( bHA  
demand note 即期票據   .H|Z3d!Jj  
demurrage charge 延期費   9DBX.|  
deposit 存款   gV)/lDEM5  
deposit slip 存款單   WvU[9ME^)  
depreciation 折舊   U<Oc&S{]*  
direct cost 直接成本   WX Fm'5Vr  
direct labour 直接人工   14&|(M  
director 董事   J@_M%eN  
discount 折扣   vU *: M8k  
discount on purchase 進貨折扣   :U\*4l
 
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