[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%)+-   
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acceptance 承兌   "2`/mtMon  
account 賬戶   z#+Sf.  
accountant 會計員   &8hW~G>(m  
accounting 會計   +(oExp (!  
accounting system 會計制度   ,/UuXX  
accounts payable 應付賬款   |6
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accounts receivable 應收賬款   ?r^>Vk}  
accumulated profits 累積利益   c1g'l.XL 3  
adjusting entry ?#123;整記錄   l:s
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adjustment ?#123;整   U6~79Hnt  
administration expense 管理費用   oC(.u?  
advances 預付   ]{=qdgJ  
advertising expense 廣告費   &Pgk$e%>  
agency 代理   ,ydn]0SS  
agent 代理人   |7b@w;q,D  
agreement 契約   ePTN^#|W  
allotments 分配數   h~k+!\  
allowance 津貼   b R9iqRbn  
amalgamation 合併   .'S_
9le  
amortization 攤銷   u(4o#m  
amortized cost 應攤成本   MG74,D.f  
annuities 年金   ='<*mT<  
applied cost 已分配成本   >!#or- C  
applied expense 已分配費用   i^V3u  
applied manufacturing expense 己分配製造費用   JiRfLB  
apportioned charge 攤派費用   iLf*m~Q  
appreciation 漲價   [ejl #'*5  
article of association 公司章程   G_6!w//  
assessment 課稅   (2r808^2  
assets 資產   -
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attorney fee 律師費   w/Wd^+IIn  
audit 審計   |JTDwmR
 
auditor 審計員   qz|xow/ns@  
average 平均數   _&PF(/w  
average cost 平均成本   5} 1qo7;  
bad debt 壞賬   9D51@ b6k  
balance 餘額   !6`&0eY  
balance sheet 資產負債表   @<44wMp  
bank account 銀行賬戶   vPx#TXY=b}  
bank balance 銀行結存   k]yv#Pa  
bank charge 銀行手續費   / 2h
6  
bank deposit 銀行存款   %QX"oRMn0  
bank discount 銀行貼現   (z X&feq  
bank draft 銀行匯票   Xvn \~Vr  
bank loan 銀行借款   IdciGS6t  
bank overdraft 銀行透支   >TS=tK  
bankers acceptance 銀行承兌   ex)U'.^  
bankruptcy 破產   $TavvO%#  
bearer 持票人   pcPRkYT[M  
beneficiary 受益人   $>=w<=r|;  
bequest 遺產    A}n7A   
bill 票據   Y,d|b V*FH  
bill of exchange 匯票   "oT]_WHqo  
bill of lading 提單   Xb7G!Hk#g  
bills discounted 貼現票據   yb'v*B]  
bills payable 應付票據   1:Xg&4s  
bills receivable 應收票據   2w/qH4  
board of directors 董事會   ' g Fewo  
bonds 債券   GlaZZ,   
bonus 紅利   KPdlg.  
book value 賬面價值   h
Pr
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bookkeeper 簿記員   @v n%  
bookkeeping 簿記   +c\uBrlZQ;  
branch office general ledger 支店往來賬戶   [N1[khY`  
broker 經紀人   hVu~[ 'Me  
brought down 接前   ^j]"5@f  
brought forward 接上頁   =8x-+u5}rK  
budget 預算   =N{-lyr)  
by-product 副產品   K${CHKFf  
by-product sales 副產品銷售   Vvk\$'  
capital 股本   t:qPW<wc  
capital income 資本收益   I}1<epd ,  
capital outlay 資本支出   60%EmX ;  
capital stock 股本   Xe\,:~  
capital stock certificate 股票   K yp(dp>  
carried down 移後   a8r+G]Z  
carried forward 移下頁   W^dRA xVX  
cash 現金   'pl){aL`@u  
cash account 現金賬戶   f`_6X~
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cash in bank 存銀行現金   k{pn~)xg  
cash on delivery 交貨收款   o1@. <Q+}  
cash on hand 庫存現金   }o9(Q8  
cash payment 現金支付   KPs @v@5M  
cash purchase 現購   gBXJ/BW$y  
cash sale 現沽   D[CEg2$y  
cashier 出?#123;員   =!PUKa3f<  
cashiers check 本票   }}~ t!/x  
certificate of deposit 存款單折   p|R]/C0f  
certificate of indebtedness 借據   DqlspT  
certified check 保付支票   {$^Lb4O[V  
certified public accountant 會計師   wq`\p['Q,  
charges 費用   Op:7Ed T#  
charge for remittances 匯水手續費   8:t1%O$  
charter 營業執照   >?0f>I%\  
chartered accountant 會計師   6Pu5 k;H  
chattles 動產   h*?/[XY  
check 支票   1F }mlyS  
che stub 支票存根   z}*74lhF  
closed account 己結清賬戶   Ue]GHJ2  
closing 結算   3?oj46gP  
closing entries 結賬紀錄   NI% ()  
closing stock 期末存貨   O{`r.H1',  
closing the book 結賬   $)Pmr1==  
columnar journal 多欄日記賬   ^LJ
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combination 聯合   &MsBcP[
 
commission 佣金   gKGM|0u|r  
commodity 商品   O%(k$fvM  
common stock 普通股   ="*8ja-K  
company 公司   ^zr]#`@G  
compensation 賠償   7` f',ZK%  
compound interest 複利   4?{e?5)  
consignee 承銷人   E
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consignment 寄銷   y}bE'Od  
consignor 寄銷人   H:HJHd"W  
consolidated balance sheet 合併資產負債表   H |iY<7@  
consolidated profit and loss account 合併損益表   *m[ow s  
consolidation 合併   bqDHLoB\1  
construction cost 營建成本   Fv6<Cz6L  
construction revenue 營建收入   ndIU0kq3  
contract 合同   ]h$,=Qf hD  
control account 統制賬戶   U3yIONlt  
copyright 版權   SlZ>N$E  
corporation 公司   /hMD Me  
cost 成本   /)` kYD6  
cost accounting 成本會計   )} H46  
cost of labour 勞工成本   c{u~=24;%#  
cost of production 生產成本   z@0*QZ.y1  
cost of manufacture 製造成本   v*7lJNN.  
cost of sales 銷貨成本   H `V3oS~}  
cost price 成本價格   Ibd na9z7  
credit 貸方   5/O;&[lYy  
credit note 收款通知單    TVP.)%  
creditor 債權人   Vnv9<=R  
crossed check 橫線支票   ~agzp`!M  
current account 往來活期賬戶   $(6 .K -D  
current asset 流動資產   6h|@Bz/A  
current liability 流動負債   }bVWV0Aeim  
current profit and loss 本期損益   +89s+4Jn  
debit 借方   t-$R)vZ}M  
debt 債務   jyt#C7mj-A  
debtor 債務人   YEWHr>&Z  
deed 契據   #w4=kWJ[  
deferred assets 遞延資產   l ^*Gq P5  
deferred liabilities 遞延負債   ?N,'1I  
delivery 交貨   @]#0jiS  
delivery expense 送貨費   JxP=[>I  
delivery order 出貨單   F-)lRGw  
demand draft 即期匯票   [*j C  
demand note 即期票據   pH%cbBm  
demurrage charge 延期費   uLsGb=m%b  
deposit 存款   >Udb*76 D  
deposit slip 存款單   *@q+A1P7@  
depreciation 折舊   ~
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direct cost 直接成本   kN4nRW9z  
direct labour 直接人工   9K@>{69WQ  
director 董事   uw@z1'D[i"  
discount 折扣   D@yg)$;z  
discount on purchase 進貨折扣   Ey77]\  
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