[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。   ashVV
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acceptance 承兌   cyL|.2,  
account 賬戶   `sRys oW  
accountant 會計員   C8:y+pH_U;  
accounting 會計   :4"b(L  
accounting system 會計制度   *s2 C+@ef  
accounts payable 應付賬款   N$ 2Iz  
accounts receivable 應收賬款   XFww|SG$  
accumulated profits 累積利益   *iPBpEWC  
adjusting entry ?#123;整記錄   IY(;:#l  
adjustment ?#123;整   N$T zxs  
administration expense 管理費用   9w\C vO&R  
advances 預付   H a`V"X{}  
advertising expense 廣告費   i.ivHV~-  
agency 代理    Zzr  
agent 代理人   L'>0E(D  
agreement 契約   A2fuNV_  
allotments 分配數   8{CBWXo$)  
allowance 津貼   4'`*Sce}  
amalgamation 合併   C\cZ  
amortization 攤銷   +gb"} cN  
amortized cost 應攤成本   )f%Q7  
annuities 年金   O0mQHpi:  
applied cost 已分配成本  
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applied expense 已分配費用   ZQ#AEVI,  
applied manufacturing expense 己分配製造費用   MPsm)jq
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apportioned charge 攤派費用   oR<;Tr~{q  
appreciation 漲價   N$8"X-na?  
article of association 公司章程   kAoh#8=  
assessment 課稅   ;,u7)  
assets 資產   $I\lJ8  
attorney fee 律師費   @=l.J+lh  
audit 審計   Pj*"2 LBW#  
auditor 審計員   ]#$rTWMl'  
average 平均數   r
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average cost 平均成本   ]=]`Mnuxb  
bad debt 壞賬   0:>C v<N  
balance 餘額   YzAGhAyw  
balance sheet 資產負債表   @'?7au ''  
bank account 銀行賬戶   AiV1 vD`  
bank balance 銀行結存   t~]tw  
bank charge 銀行手續費   62/tg*)  
bank deposit 銀行存款   BOW`{=  
bank discount 銀行貼現   ]LSlo593  
bank draft 銀行匯票   [\ppKC  
bank loan 銀行借款   t$U eks  
bank overdraft 銀行透支   M0RVEhX  
bankers acceptance 銀行承兌   ,V=]QHcg  
bankruptcy 破產   0 aiE0b9c  
bearer 持票人   )/?s^D$,  
beneficiary 受益人   4=hz4(5a  
bequest 遺產   J`A )WsKkb  
bill 票據   to'O;f">n  
bill of exchange 匯票   DYL\=ya1  
bill of lading 提單   Jb`yK@x  
bills discounted 貼現票據   +}!FP3KgT  
bills payable 應付票據   o}lA\A  
bills receivable 應收票據   (0bX
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board of directors 董事會   ]4-t*Em  
bonds 債券   dIvvJk8  
bonus 紅利   (k5d.E]CK  
book value 賬面價值   g6<D 1r  
bookkeeper 簿記員   n'Z5rXg  
bookkeeping 簿記   N< 7  
branch office general ledger 支店往來賬戶   @?<1~/sfL  
broker 經紀人   %;tBWyq}_  
brought down 接前   4ew#@  
brought forward 接上頁   VWE
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budget 預算   iJ~e8l0CA  
by-product 副產品   Q!}LtR$  
by-product sales 副產品銷售   ^Jn=a9Q6Z  
capital 股本   YU%U  
capital income 資本收益   Pt%Ey
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capital outlay 資本支出   JAcNjzL  
capital stock 股本   q#1CmKt4R  
capital stock certificate 股票   [5jXYqD=vj  
carried down 移後   g2&P  
carried forward 移下頁   "Bbd[ZI8  
cash 現金   u-#J!Z<T8  
cash account 現金賬戶   tY$4k26  
cash in bank 存銀行現金   \"hP*DJ"  
cash on delivery 交貨收款   G_n~1?  
cash on hand 庫存現金   3gU*,K7  
cash payment 現金支付   *v9 {f?  
cash purchase 現購   AoN|&o  
cash sale 現沽   7W\aX*]  
cashier 出?#123;員   +^@6{1  
cashiers check 本票   3r,^is  
certificate of deposit 存款單折   fIg~[VN"  
certificate of indebtedness 借據   #_[W*-|L  
certified check 保付支票   YXjWk),  
certified public accountant 會計師   3k?|-js  
charges 費用   \{M/Do:  
charge for remittances 匯水手續費   O_/|Wx  
charter 營業執照   @c#M^:9Dc  
chartered accountant 會計師   $79-)4;z 4  
chattles 動產   _i+7O^=d6X  
check 支票   9Kd:7@U  
che stub 支票存根   .</.(7  
closed account 己結清賬戶   ?{*/VJl$  
closing 結算   wZ =*ejo  
closing entries 結賬紀錄   7FD.3/  
closing stock 期末存貨   |9cSG),z  
closing the book 結賬   Gf1O7L1rX  
columnar journal 多欄日記賬   #R$[?fW  
combination 聯合   hO}nc$S  
commission 佣金   dsUY[X-<6  
commodity 商品   x$\w^h\F  
common stock 普通股   0] $5jW6]  
company 公司   dX:#KdK  
compensation 賠償   ac??lHtH9  
compound interest 複利   9J'3b <  
consignee 承銷人   /C)FS?=  
consignment 寄銷   VyL|d^'f_  
consignor 寄銷人   n^Sc*7  
consolidated balance sheet 合併資產負債表   h9 &V   
consolidated profit and loss account 合併損益表   4Gm(P~N  
consolidation 合併   /Jci1o  
construction cost 營建成本   CHRO9  
construction revenue 營建收入   esVZ2_eL  
contract 合同   Fq9>t/Zj  
control account 統制賬戶   qo"_w%{  
copyright 版權   Rk.GrLp  
corporation 公司   <E.$4 /T  
cost 成本   fnm:Wa|,%|  
cost accounting 成本會計   xg2 
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cost of labour 勞工成本   H0.,h
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cost of production 生產成本   l]o)KM<  
cost of manufacture 製造成本   p~w|St7jg  
cost of sales 銷貨成本   .JkF{&=B  
cost price 成本價格   %/x%hs;d  
credit 貸方   =q
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credit note 收款通知單   3V`.<  
creditor 債權人   Z w&_Wt
 
crossed check 橫線支票   ^ M4-O~  
current account 往來活期賬戶   vAMr&[  
current asset 流動資產   fCxF3m(O  
current liability 流動負債   Yi+~}YP.E(  
current profit and loss 本期損益   L/R ES  
debit 借方   hMiuv_EO!  
debt 債務   .xp|w^  
debtor 債務人   t,yzqn  
deed 契據   JKsdPW<?  
deferred assets 遞延資產   ';z5]O~  
deferred liabilities 遞延負債   2dF:;k k  
delivery 交貨   _ooSMp|  
delivery expense 送貨費   .5~W3v <  
delivery order 出貨單   9k@`{+wmZ  
demand draft 即期匯票   ].eY]o}=  
demand note 即期票據   f{DcR"  
demurrage charge 延期費   CxOBH89(  
deposit 存款   $q6
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deposit slip 存款單   4{r_EV[(  
depreciation 折舊   sC .R.  
direct cost 直接成本   4U*
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direct labour 直接人工   HjFY>(e  
director 董事   !B3lsXLSY  
discount 折扣   FiQx5}MMhu  
discount on purchase 進貨折扣   mxRe2<W  
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