[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。   1&_93  
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acceptance 承兌   k)+2+hX&>  
account 賬戶   *$uj)*5,  
accountant 會計員  
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accounting 會計  
9H$$Og  
accounting system 會計制度   _=ani9E]uF  
accounts payable 應付賬款   6ybpPls  
accounts receivable 應收賬款   Uj5%06  
accumulated profits 累積利益  
-8;@NAUa  
adjusting entry ?#123;整記錄   l(;~9u0sa  
adjustment ?#123;整   Y/\y "a  
administration expense 管理費用   0<3)K[m~H  
advances 預付   &%."$rC/0b  
advertising expense 廣告費   !?t#QDo  
agency 代理   SyHS9>  
agent 代理人   f|
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agreement 契約   di^E8egR$  
allotments 分配數   wvH=4TT=w"  
allowance 津貼   }Yd7<"kp  
amalgamation 合併   <=fYz^|XT  
amortization 攤銷   :G+8%pUX]  
amortized cost 應攤成本   i"eUacBz/-  
annuities 年金   MXy~kb&  
applied cost 已分配成本   KW^#DI6tr  
applied expense 已分配費用   >f7;45i  
applied manufacturing expense 己分配製造費用   #=~n>qn]  
apportioned charge 攤派費用   Oj6PmUK4  
appreciation 漲價   _M.7%k/U8  
article of association 公司章程   ')ZM# :G  
assessment 課稅   +6cOL48"  
assets 資產   k%UE^
 
attorney fee 律師費   >fCz,.L  
audit 審計   <[7 bUB  
auditor 審計員   v(uYso_  
average 平均數   v[S>   
average cost 平均成本   l/|bU9o /u  
bad debt 壞賬   udCum4  
balance 餘額   \UKr|[P
  
balance sheet 資產負債表   GEJEh
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bank account 銀行賬戶   >lZ9Y{Y4v  
bank balance 銀行結存   N kWU5E!  
bank charge 銀行手續費   mIJYe&t7)  
bank deposit 銀行存款   }=)  
bank discount 銀行貼現   LEnm6  
bank draft 銀行匯票   ZbS*zKEW  
bank loan 銀行借款   1: cD\  
bank overdraft 銀行透支   NWK+.{s>m  
bankers acceptance 銀行承兌   '`.bmiM  
bankruptcy 破產   P)VysYb?  
bearer 持票人   AQCU\E  
beneficiary 受益人   H}TzNs  
bequest 遺產   7m{YWR0  
bill 票據   37:\X5)z/  
bill of exchange 匯票   7#\\Ava$T  
bill of lading 提單   A
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bills discounted 貼現票據   h/T^+U?-<  
bills payable 應付票據   ~_XJ v  
bills receivable 應收票據   } v#Tm  
board of directors 董事會   xp+Z%0D  
bonds 債券   Q?e]N I^  
bonus 紅利   V\C$/8v  
book value 賬面價值   58T<~u
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bookkeeper 簿記員   7 (}gs?&w  
bookkeeping 簿記   4d\1W?i-  
branch office general ledger 支店往來賬戶   3zV{cm0  
broker 經紀人   0~.OMG:=  
brought down 接前   s@Q, wa(  
brought forward 接上頁   vjfV??XSU  
budget 預算   i,7 7F!  
by-product 副產品   (QARle(i  
by-product sales 副產品銷售   zkFx2(Hq-f  
capital 股本   f$\gm+&hXE  
capital income 資本收益   kZ8+ev=  
capital outlay 資本支出   [N$#&4{Je  
capital stock 股本   ]{mz %\  
capital stock certificate 股票   s>i`=[qFc  
carried down 移後   t-, =sV  
carried forward 移下頁   (]wd8M  
cash 現金   *^]lFuX\&E  
cash account 現金賬戶   ,U-aZ  
cash in bank 存銀行現金   L.5 /wg  
cash on delivery 交貨收款   :cx}I  
cash on hand 庫存現金   +7HM7cw  
cash payment 現金支付   VeLuL:4I  
cash purchase 現購   DOk(5gR  
cash sale 現沽   znNJ ?  
cashier 出?#123;員   Vh%=JL sK  
cashiers check 本票   @vy{Q7aM  
certificate of deposit 存款單折   $-tgd<2h  
certificate of indebtedness 借據   STfcx]L  
certified check 保付支票   m[k@\xS4e  
certified public accountant 會計師   G-vBJlt=t  
charges 費用   Klw\  
charge for remittances 匯水手續費   v6Vd V.BI  
charter 營業執照   4 w$f-  
chartered accountant 會計師   m^6& !`CD  
chattles 動產   .Xq 4QR .  
check 支票   n"p|tEK  
che stub 支票存根   W7k0!Grrl  
closed account 己結清賬戶   [;rty<Z^b  
closing 結算   )Ha `>  
closing entries 結賬紀錄   Pz=x$aY  
closing stock 期末存貨   >= G{
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closing the book 結賬   ~Ogtgr  
columnar journal 多欄日記賬   G;^},%<  
combination 聯合   **].d;~[l  
commission 佣金   G4VdJ(_  
commodity 商品   =.*+c\  
common stock 普通股   A7|CG[wZ  
company 公司   =\t% U5  
compensation 賠償   i4' ,d#  
compound interest 複利   ]Wn^m+  
consignee 承銷人   "s:eH"_s  
consignment 寄銷   J\WUBt-M  
consignor 寄銷人   # p?7{"Ep  
consolidated balance sheet 合併資產負債表   v, =[!=8!  
consolidated profit and loss account 合併損益表   M/O4JZEqh  
consolidation 合併   jbDap i<  
construction cost 營建成本   X=sC8Edx  
construction revenue 營建收入   s>pOfXIx  
contract 合同   t[L_n m5-  
control account 統制賬戶   %syFHUBw  
copyright 版權   N2 vA/  
corporation 公司   X^2Txm d  
cost 成本   P|:*OM p  
cost accounting 成本會計   :^G;`T`L  
cost of labour 勞工成本   Lc0U-!{G  
cost of production 生產成本   ?Re6oLm<B  
cost of manufacture 製造成本   xaM? B7  
cost of sales 銷貨成本   H[cHF  
cost price 成本價格   3)?v  
credit 貸方   pl-2O
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credit note 收款通知單   F5*NK!U  
creditor 債權人   TA x
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crossed check 橫線支票   NXJyRAJ*%  
current account 往來活期賬戶   "0,d)L0,"  
current asset 流動資產   T)!$-qdz/  
current liability 流動負債   -zzM!1@F  
current profit and loss 本期損益   5|4
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debit 借方   igoUKDNiQ-  
debt 債務   DE0gd ux8  
debtor 債務人   ~If{`zWoC  
deed 契據   ftL>oOz[  
deferred assets 遞延資產   |GDf<\  
deferred liabilities 遞延負債   (|{bZ
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delivery 交貨   /SXms'C  
delivery expense 送貨費   `|["{j}^  
delivery order 出貨單   jK!Y-  
demand draft 即期匯票   S%+ $  
demand note 即期票據   shjq4#9  
demurrage charge 延期費   ~miRnW*x  
deposit 存款   %(9BWO  
deposit slip 存款單   m]Sv>|  
depreciation 折舊   8Wa&&YTB  
direct cost 直接成本   3?}W0dZ$d  
direct labour 直接人工   TAkM-iyH]  
director 董事   x6d0y
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discount 折扣   <`'^rCWI?  
discount on purchase 進貨折扣   BQs~>}(V  
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