[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。   IaSPwsvt'  
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acceptance 承兌   #\Y`?
 
account 賬戶   {X?1}5ry  
accountant 會計員   q|]CA  
accounting 會計   H3R{+7  
accounting system 會計制度   ibQ xL3  
accounts payable 應付賬款   9%NsW3|  
accounts receivable 應收賬款   0vSPeZ  
accumulated profits 累積利益   srN7  
adjusting entry ?#123;整記錄   \ Xh C  
adjustment ?#123;整   6AY(/N8V  
administration expense 管理費用   ,T zlW\?\  
advances 預付   ;DnUeE8  
advertising expense 廣告費   >Q@y8*E\F  
agency 代理   *@#Gc%mGu  
agent 代理人   nF]R"
 
agreement 契約   N.z2eo  
allotments 分配數   J>T98y/))  
allowance 津貼   ]WYub1  
amalgamation 合併   Nk\ni>Du3  
amortization 攤銷   OwNM`xSa|\  
amortized cost 應攤成本   &53,8r  
annuities 年金   r`Fs"n#^-4  
applied cost 已分配成本   b~tu;:  
applied expense 已分配費用   ~:Z|\a58j  
applied manufacturing expense 己分配製造費用   }qp)VF  
apportioned charge 攤派費用   ._]Pz6  
appreciation 漲價   :'<;]~f  
article of association 公司章程   rWNe&gFM  
assessment 課稅   %`5K8eB  
assets 資產   MLTS <pW/  
attorney fee 律師費   H"w;~;h  
audit 審計   &P}t<;  
auditor 審計員   <aaT,J8%[  
average 平均數   PDS( /x&  
average cost 平均成本   s92ol0`  
bad debt 壞賬   3
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balance 餘額   S`  U,  
balance sheet 資產負債表   )mN/e+/Lu  
bank account 銀行賬戶   [+b8 !'|&  
bank balance 銀行結存   %?+Lkj&  
bank charge 銀行手續費   @,,G]4zZ!  
bank deposit 銀行存款   I`IW^eZM  
bank discount 銀行貼現   }8}`A\dgV  
bank draft 銀行匯票   X0j>g^b8  
bank loan 銀行借款  
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bank overdraft 銀行透支   ~V?z!3r-)  
bankers acceptance 銀行承兌   1I'Q{X&B  
bankruptcy 破產   nJv=kk1|o  
bearer 持票人   85dC6wI4K  
beneficiary 受益人   v36Z*I6)5  
bequest 遺產   5-fASN.Lx  
bill 票據   ipGxi[Vav  
bill of exchange 匯票   vdUKIP =|_  
bill of lading 提單   5$:9nPAH  
bills discounted 貼現票據   v8C($<3%  
bills payable 應付票據   G!C }ULq  
bills receivable 應收票據   58HAl_8W  
board of directors 董事會   gx^!&>eIb#  
bonds 債券   WY@g=W>+  
bonus 紅利   G,<d;:  
book value 賬面價值   "v0bdaQH3  
bookkeeper 簿記員   Zz:%KUl3  
bookkeeping 簿記   d:A'|;']  
branch office general ledger 支店往來賬戶   Ex]Ku  
broker 經紀人   \X(*JNQ  
brought down 接前   c}S<<LR  
brought forward 接上頁   MK Sw  
budget 預算   %o\+R0K  
by-product 副產品   ?771e:>S-  
by-product sales 副產品銷售   2a
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capital 股本   jzpDKc%  
capital income 資本收益   ^a /q6{  
capital outlay 資本支出   ()Wu_Q  
capital stock 股本   &k
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capital stock certificate 股票   znWB.H  
carried down 移後   Pz D30VA  
carried forward 移下頁   cotySio$  
cash 現金   g<^A (zM  
cash account 現金賬戶   B9 ?58v&  
cash in bank 存銀行現金   tD#)  
cash on delivery 交貨收款   lqrI*@>Tz  
cash on hand 庫存現金   /|&4&$  
cash payment 現金支付   tG9C(D`G  
cash purchase 現購   <?DI!~  
cash sale 現沽   =tA;JB  
cashier 出?#123;員   wRK27=\z  
cashiers check 本票   I} Q+{/?/  
certificate of deposit 存款單折   2Rwd\e.z  
certificate of indebtedness 借據   <f.Eog  
certified check 保付支票   rqBoUS4  
certified public accountant 會計師   }z9v*C  
charges 費用   hRB
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charge for remittances 匯水手續費   OA}; pQ9QN  
charter 營業執照   %c]N-  
chartered accountant 會計師   uxKO "  
chattles 動產   $7Z-Nn38  
check 支票   Hc|cA(9sh9  
che stub 支票存根   /D|q-`*K  
closed account 己結清賬戶   (igB'S5wf  
closing 結算   d>MDC . j  
closing entries 結賬紀錄   WH7UJCQ  
closing stock 期末存貨   q&6|uV])H  
closing the book 結賬   ?D9iCP~~  
columnar journal 多欄日記賬   &KI|qtQ;  
combination 聯合   a[rb-Z  
commission 佣金   0/!0W%f[}  
commodity 商品   .ej+?QYwC  
common stock 普通股   Y+$]N:\F\  
company 公司   0SIUp/.  
compensation 賠償   _tjexS'  
compound interest 複利   x\:KfYr4Y;  
consignee 承銷人   +`mI\+y,  
consignment 寄銷   3'A0{(b  
consignor 寄銷人   H{9P=l  
consolidated balance sheet 合併資產負債表   F9las#\J  
consolidated profit and loss account 合併損益表   8gt*`]I  
consolidation 合併   R/E6n &R  
construction cost 營建成本   /<+`4n  
construction revenue 營建收入   Q9f5}  
contract 合同   _.]mES|  
control account 統制賬戶   eFA,xzp  
copyright 版權   f4d-eXGwx`  
corporation 公司   @y * TVy  
cost 成本   `
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cost accounting 成本會計   H*f2fyC1\  
cost of labour 勞工成本   9CN'29c  
cost of production 生產成本  
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cost of manufacture 製造成本   v&]yzl  
cost of sales 銷貨成本   Gp)J[8j  
cost price 成本價格   fWri7|"0h  
credit 貸方   k w   
credit note 收款通知單   BE~-0g$W  
creditor 債權人   R(P(G;#j  
crossed check 橫線支票   ;<b7kep
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current account 往來活期賬戶   YvP62c \  
current asset 流動資產   I=P<RG7j)  
current liability 流動負債   G'dN<Nw6  
current profit and loss 本期損益   BxQ,T@  
debit 借方   CM[83>  
debt 債務   zA3r&stN+  
debtor 債務人   ^~b dAO81  
deed 契據   $T7 qd  
deferred assets 遞延資產   {7%HK2='  
deferred liabilities 遞延負債   l2dj GZk  
delivery 交貨   B/n~ $  
delivery expense 送貨費   F:Ps>  
delivery order 出貨單   A9"!=/~  
demand draft 即期匯票   FDGG$z?>m  
demand note 即期票據   BTG_c_?]e  
demurrage charge 延期費   OTJMS_IT  
deposit 存款    P7/Xh3  
deposit slip 存款單   ] Ge>S?u  
depreciation 折舊   dI
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direct cost 直接成本   \l 8_aj  
direct labour 直接人工   eT(X Ri0  
director 董事   )<_qTd0`  
discount 折扣   zx.SRs$  
discount on purchase 進貨折扣   ZB/1I;l`c  
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