[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。   NYSj^k;^(z  
 IgzCh  
acceptance 承兌   %f_)<NP9=
 
account 賬戶   .fio<mqi  
accountant 會計員   m NUN6qVP~  
accounting 會計   O4 +SD  
accounting system 會計制度   ?#V P)A  
accounts payable 應付賬款   {u(}ED#p  
accounts receivable 應收賬款   zPX= MfF  
accumulated profits 累積利益   q3,P|&T  
adjusting entry ?#123;整記錄   5~`|)~FA  
adjustment ?#123;整   DuTlYXM 2^  
administration expense 管理費用   xWC\954  
advances 預付   -(4E  
advertising expense 廣告費   `@u +u0  
agency 代理   /{eih]`x(  
agent 代理人   *tq|x[<  
agreement 契約   9,iq"dQ  
allotments 分配數   wu&|~@_s@  
allowance 津貼   H3p4,Y}'#  
amalgamation 合併   6T{o3wc;  
amortization 攤銷   q5?
rp|7D  
amortized cost 應攤成本   Ux%\Y.PPI  
annuities 年金   aIzp\$NWVK  
applied cost 已分配成本   =\ti<  
applied expense 已分配費用   hr~qt~Oi  
applied manufacturing expense 己分配製造費用   T !=20!I  
apportioned charge 攤派費用   Rk437vQD,  
appreciation 漲價   '- nuH;r  
article of association 公司章程   -7Aw s)  
assessment 課稅   r|JiGj^om  
assets 資產   v$.JmL0^J  
attorney fee 律師費   i(&6ys5  
audit 審計   H}jK3;8
E  
auditor 審計員   0%A(dJA6  
average 平均數   ~n8*@9[  
average cost 平均成本   .(MbP  
bad debt 壞賬   K-"HcH
uF  
balance 餘額   )"pxry4v7J  
balance sheet 資產負債表   q[y,J  
bank account 銀行賬戶   QC\,  
bank balance 銀行結存   /QV. U.>G  
bank charge 銀行手續費   m>Z\ rqOK  
bank deposit 銀行存款   QigoRB!z#9  
bank discount 銀行貼現   '1kj:Np  
bank draft 銀行匯票   C%95~\Ds  
bank loan 銀行借款   !"Oj$c -  
bank overdraft 銀行透支   xu_XX#9?b  
bankers acceptance 銀行承兌   |ZST Y}RXA  
bankruptcy 破產   TQ
5MKqR$  
bearer 持票人   'sjJSc  
beneficiary 受益人   lk Sz7dr@  
bequest 遺產   V\rIN}7  
bill 票據   {g!exbVf  
bill of exchange 匯票   }]39 iK`w  
bill of lading 提單   #g-* n@ 1  
bills discounted 貼現票據   9(N)MT5F  
bills payable 應付票據   >
arO$|W  
bills receivable 應收票據   <mo^Y k3  
board of directors 董事會   p~d)2TC4#  
bonds 債券   @KXz4PU  
bonus 紅利   '^-4{Y^2E  
book value 賬面價值   11@2;vw  
bookkeeper 簿記員   -}N\REXE  
bookkeeping 簿記   ]UCk_zWsn1  
branch office general ledger 支店往來賬戶   jy__Y=1}  
broker 經紀人   >QZt)<[  
brought down 接前   x3I%)@-Z  
brought forward 接上頁   \\R*V'e!  
budget 預算   =-Q  
by-product 副產品   LO$#DHPt  
by-product sales 副產品銷售   }eDX8b8emA  
capital 股本   :AqnWy  
capital income 資本收益   pRxlvVt  
capital outlay 資本支出   !s[j1=y  
capital stock 股本   tO+%b=Z^  
capital stock certificate 股票  
wsb=[$C  
carried down 移後   s:jL/%+COZ  
carried forward 移下頁   xe
P;"J}  
cash 現金   U+RCQTo  
cash account 現金賬戶   A^r [_dyZ  
cash in bank 存銀行現金   &J&w4"0N'  
cash on delivery 交貨收款   X!MfJ^)q  
cash on hand 庫存現金   #Zavdkw=d  
cash payment 現金支付   dn)t P6qc/  
cash purchase 現購   v4k=NH+w  
cash sale 現沽   LnRi+n[@7  
cashier 出?#123;員   $Pb[c%'  
cashiers check 本票   ]N(zom_0d  
certificate of deposit 存款單折   xU\:Vid+A  
certificate of indebtedness 借據   9J;H.:WH  
certified check 保付支票   Am=PUQF$  
certified public accountant 會計師   _"w!KNX>(~  
charges 費用   >g i{x|/  
charge for remittances 匯水手續費   _7j/[  
charter 營業執照   zk 'e6  
chartered accountant 會計師   x4m_(CtK  
chattles 動產   RY/ Z~]  
check 支票   0.Ol@fO  
che stub 支票存根   TNPGw!  
closed account 己結清賬戶   :jKXKY+T  
closing 結算   LWb}) #E  
closing entries 結賬紀錄   Dgq[g_+l  
closing stock 期末存貨   4;c_%=cU  
closing the book 結賬   aXK
%m  
columnar journal 多欄日記賬   ;,B@84'  
combination 聯合   P2:Q+j:PX  
commission 佣金   p2NB~t7Z  
commodity 商品   1\608~ZH  
common stock 普通股   _]r)6RT  
company 公司   k2tX$\E  
compensation 賠償   K[|P6J   
compound interest 複利   Mn\B\  
consignee 承銷人   E~g}DKs_5  
consignment 寄銷   2,e|,N"zN  
consignor 寄銷人   h9n<ped`A;  
consolidated balance sheet 合併資產負債表   k;:u| s8NS  
consolidated profit and loss account 合併損益表   /h.3<HI."*  
consolidation 合併   9B ;Sk]y  
construction cost 營建成本   (_n8$3T75  
construction revenue 營建收入   +q=jB-eIx  
contract 合同   .HyiPx3^  
control account 統制賬戶   <ZvPtW  
copyright 版權   c%3 @J+z  
corporation 公司   W%XS0k}x  
cost 成本   a3 _0F@I  
cost accounting 成本會計   -K'84 bZ  
cost of labour 勞工成本   n_Hnk4  
cost of production 生產成本   4!s k3Cw{  
cost of manufacture 製造成本   ]jY)M<:J4  
cost of sales 銷貨成本   [Z Gj7  
cost price 成本價格   zt?wn*_  
credit 貸方   m}'@S+k^  
credit note 收款通知單   j83Y'VJJC  
creditor 債權人   Joo)GIB  
crossed check 橫線支票   ? A#z~;X@  
current account 往來活期賬戶   +#db_k  
current asset 流動資產   r~Ubgd ]U  
current liability 流動負債   _ktSTzH0  
current profit and loss 本期損益   KeO
B
be  
debit 借方   |Gs-9+'y  
debt 債務   .p0n\$r  
debtor 債務人   ,Y5 4(>>%  
deed 契據   yrYaKh  
deferred assets 遞延資產   COL8YY  
deferred liabilities 遞延負債   :8L61
d2(  
delivery 交貨   +~k,4  
delivery expense 送貨費   _,?HrL9  
delivery order 出貨單   n
*0F  
demand draft 即期匯票   ;3}b&Z[N]  
demand note 即期票據   vHe.+XY  
demurrage charge 延期費   z'K7J'(R  
deposit 存款   xs`gN  
deposit slip 存款單   %t
|2GIu  
depreciation 折舊   &ziB#(&:H  
direct cost 直接成本   vCo}-b-j  
direct labour 直接人工   juYt =  
director 董事   00wH#_fm  
discount 折扣   E :gArQ  
discount on purchase 進貨折扣   a cZ|H  
   F7Yuky