[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。   GB
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acceptance 承兌   8?|W-rN  
account 賬戶   <N3~X,ch  
accountant 會計員   z)
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accounting 會計   5r dt  
accounting system 會計制度   %/ :&L+ q  
accounts payable 應付賬款   WcpH="vm  
accounts receivable 應收賬款   Nz%pl!  
accumulated profits 累積利益   ++O
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adjusting entry ?#123;整記錄   3Q2NiYg3  
adjustment ?#123;整   g4;|uK;  
administration expense 管理費用   /;xrd\du  
advances 預付   vG=Pi'4XXo  
advertising expense 廣告費   NG ZtlNvh  
agency 代理   =l6WO*  
agent 代理人   ZVit]3hd  
agreement 契約   1f?Fuw  
allotments 分配數   ;Rm';IW$  
allowance 津貼   m}2hIhD9  
amalgamation 合併   )QmmI[,tq  
amortization 攤銷   (&, E}{p9  
amortized cost 應攤成本   V9%9nR!'  
annuities 年金   G/w@2lYx  
applied cost 已分配成本   ETR7%0$r  
applied expense 已分配費用   hqwsgJ  
applied manufacturing expense 己分配製造費用   &v9"lR=_k  
apportioned charge 攤派費用   @Y+kg  
appreciation 漲價   9<"F3 F0|  
article of association 公司章程   U@(8)[?nxn  
assessment 課稅   {7v|\6@e3  
assets 資產   S'>KGdF  
attorney fee 律師費   %:dd#';g  
audit 審計   .mOm@<Xdg  
auditor 審計員   f<R 3ND)  
average 平均數   ^{NN-  
average cost 平均成本   ?Qts2kae#  
bad debt 壞賬   =w:H9uj6F  
balance 餘額   R/6 v#9m7  
balance sheet 資產負債表   Cn.dv
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bank account 銀行賬戶   '8I=Tn  
bank balance 銀行結存   [G[{?{  
bank charge 銀行手續費   */vid(P77  
bank deposit 銀行存款   "`'+@KlE  
bank discount 銀行貼現   <Zh\6*3:ab  
bank draft 銀行匯票   ':utU1dL  
bank loan 銀行借款   `eGp.[ffT  
bank overdraft 銀行透支   ?pA_/wwp  
bankers acceptance 銀行承兌   'SIc2H  
bankruptcy 破產   P#;pQC  
bearer 持票人   }Fu2
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beneficiary 受益人   HhzPKd  
bequest 遺產   <&4~Z! O  
bill 票據   C3 m_sv#e  
bill of exchange 匯票   JBISA _Y  
bill of lading 提單   c3\p@}  
bills discounted 貼現票據  
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bills payable 應付票據   Exat_ L'
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bills receivable 應收票據   bf\ Uq<&IJ  
board of directors 董事會   475jmQ{q  
bonds 債券   gUp9yV  
bonus 紅利   ^Je*k)COn  
book value 賬面價值   R!rMrWX  
bookkeeper 簿記員   T{BGg  
bookkeeping 簿記   I."s&]FZ  
branch office general ledger 支店往來賬戶   Zh?n;n}  
broker 經紀人   T$V8n_;  
brought down 接前   va.Ve# N  
brought forward 接上頁   swh
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budget 預算   4@-Wp ]  
by-product 副產品   uLN.b339  
by-product sales 副產品銷售   ^SwU]e  
capital 股本   :[Ie0[H/M  
capital income 資本收益   Wx8;+!2Q/  
capital outlay 資本支出   O:dUzZR['  
capital stock 股本   fY|vq amA;  
capital stock certificate 股票   **ls 4CE<  
carried down 移後   GV
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carried forward 移下頁    ww\2  
cash 現金   8JO(P0aT  
cash account 現金賬戶   \/r]Ra  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   ^9|&w.:@Q  
cash on hand 庫存現金   tTJ$tx  
cash payment 現金支付   N/E=-&E8  
cash purchase 現購   ay=f1<a  
cash sale 現沽   f{'NO`G  
cashier 出?#123;員   /NVyzM51V  
cashiers check 本票   0LP>3"Sm  
certificate of deposit 存款單折   L_>LxF43  
certificate of indebtedness 借據   UD5f+,_;  
certified check 保付支票   &hzr(v~;  
certified public accountant 會計師   -"xC\R  
charges 費用   j!a&l  
charge for remittances 匯水手續費   oMN Qv%U  
charter 營業執照   QO|jdlg  
chartered accountant 會計師   5)M#hx%]#  
chattles 動產   "+BuFhSLf  
check 支票   \(1WLP$2U  
che stub 支票存根   yGb^kR}d  
closed account 己結清賬戶   ab<7jfFIa  
closing 結算   [wUJ~~2#  
closing entries 結賬紀錄   *0 ;|  
closing stock 期末存貨   Uz7V2r%]  
closing the book 結賬   ?:RWHe.P  
columnar journal 多欄日記賬   l{_1`rC'  
combination 聯合   OEHw%  
commission 佣金   x ~@%+ d  
commodity 商品   v1E(K09h2  
common stock 普通股   Q!W+vh  
company 公司   Uql7s:!,U  
compensation 賠償   hQDl&A  
compound interest 複利   hx@E,  
consignee 承銷人   1ka58_^  
consignment 寄銷   $H7T|`WI.,  
consignor 寄銷人   &>hln<a>  
consolidated balance sheet 合併資產負債表   0"`|f0}c  
consolidated profit and loss account 合併損益表   c A+O]",}  
consolidation 合併   pKk{Q0Rt
 
construction cost 營建成本   4&E&{<;  
construction revenue 營建收入   97VS xhr  
contract 合同  
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control account 統制賬戶   `VRt{p  
copyright 版權   &4Y@-;REt  
corporation 公司   y1Yrf,E m=  
cost 成本   /909ED+)>9  
cost accounting 成本會計   ;<|m0>X  
cost of labour 勞工成本   K_BF=C.k  
cost of production 生產成本   $
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cost of manufacture 製造成本   X!0m,  
cost of sales 銷貨成本   D-\z'gS  
cost price 成本價格   :FI4GR*?  
credit 貸方   BoPJ;6?>}  
credit note 收款通知單   J<7nOB}OD  
creditor 債權人   M'ZA(LVp  
crossed check 橫線支票   `z`"0;,7S  
current account 往來活期賬戶   ZDl( q~4?z  
current asset 流動資產   o!|TCwt  
current liability 流動負債   d##'0yg  
current profit and loss 本期損益   `T$CUlt6  
debit 借方   8'Bik  
debt 債務   1V2"s
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debtor 債務人   wqf^n-Ze  
deed 契據   bA3pDt).p  
deferred assets 遞延資產   0p ZX_L'  
deferred liabilities 遞延負債   *'ex>4^  
delivery 交貨   uVV;"LVK~  
delivery expense 送貨費   ngQ]  
delivery order 出貨單   >t}0o$\?E  
demand draft 即期匯票   q|wwfPez7  
demand note 即期票據   ai(J%"D"  
demurrage charge 延期費   Ptv=Bwg  
deposit 存款   h8
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deposit slip 存款單   F /% 5 r{  
depreciation 折舊   %$I@7Es>  
direct cost 直接成本   \^rAH@  
direct labour 直接人工   hKYA5]  
director 董事   L&SlUXyt.c  
discount 折扣   3_+$x4 %  
discount on purchase 進貨折扣   D<*#. >  
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