[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。   9)G:::8u7  
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acceptance 承兌   j zxf"X-  
account 賬戶   2&^,IIp  
accountant 會計員   (Q}PeKM?jq  
accounting 會計   ]
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accounting system 會計制度   )OARO  
accounts payable 應付賬款   D]t~S1ycG7  
accounts receivable 應收賬款   >GdLEE'w  
accumulated profits 累積利益   rg#qSrHp  
adjusting entry ?#123;整記錄   U92B+up-  
adjustment ?#123;整   [i,5>YIk
 
administration expense 管理費用   ;cS~d(%  
advances 預付   a(Gk~vD;"  
advertising expense 廣告費   |_Naun=+~  
agency 代理   Hl%+F0^?  
agent 代理人   K9x*Sep  
agreement 契約   "wc`fg"3  
allotments 分配數   cH qvkN`  
allowance 津貼   "k>{b:R|  
amalgamation 合併   '^P*F9  
amortization 攤銷   kphy7>Km  
amortized cost 應攤成本   |R_xY=z?  
annuities 年金   J@u!S~&r  
applied cost 已分配成本   |Fh`.iT%c  
applied expense 已分配費用   @B>%B EC  
applied manufacturing expense 己分配製造費用   puf;"c6e'  
apportioned charge 攤派費用   =y,yQO  
appreciation 漲價   4wM$5  
article of association 公司章程   [T$$od[.  
assessment 課稅   S2{ ?W  
assets 資產   EkfGw/WDw  
attorney fee 律師費   3rXL0&3w%  
audit 審計   mCEKEX  
auditor 審計員   xX/Qoq (}i  
average 平均數   |-c ALQ  
average cost 平均成本   Ggxrj'r  
bad debt 壞賬   S7\|/h:4  
balance 餘額   f:) K  
balance sheet 資產負債表   0qaG#&!  
bank account 銀行賬戶   K>DnD0  
bank balance 銀行結存  
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bank charge 銀行手續費   &CPe$'FYI  
bank deposit 銀行存款   kBDe*K.V  
bank discount 銀行貼現   |Ls&~'ik  
bank draft 銀行匯票   egIS rmL+X  
bank loan 銀行借款   >.k@!*  
bank overdraft 銀行透支   '%JMnU  
bankers acceptance 銀行承兌   &Hp\("  
bankruptcy 破產   U_zpLp m^  
bearer 持票人   'nmYB:&!  
beneficiary 受益人   x.yb4i=Jq  
bequest 遺產   q4IjCu+  
bill 票據   Jn^Wzn[q  
bill of exchange 匯票   i,U- H\p&  
bill of lading 提單   SqT"/e]b'  
bills discounted 貼現票據   .+yJh  
bills payable 應付票據   FdK R{dX}  
bills receivable 應收票據   ggYIq*4  
board of directors 董事會   c,u$tnE)  
bonds 債券   5qODS_Eq  
bonus 紅利   Liz6ob  
book value 賬面價值   :ayO+fr#  
bookkeeper 簿記員   ogh2kh
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bookkeeping 簿記   \gPNHL*  
branch office general ledger 支店往來賬戶   {&Ju
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broker 經紀人   ,y{fqa4  
brought down 接前   @v:ILby4-  
brought forward 接上頁   D4x'  
budget 預算   ` A}{ I}xq  
by-product 副產品   d+$[EDix  
by-product sales 副產品銷售   5xn0U5U  
capital 股本   })=c:h&  
capital income 資本收益   (}7o a9Q<  
capital outlay 資本支出   >5z`SZf  
capital stock 股本   n6-!@RYr  
capital stock certificate 股票   & hM,b!R|  
carried down 移後   $K>d\{@+7  
carried forward 移下頁   `&&6-/  
cash 現金   b ffml  
cash account 現金賬戶   *^$N$t/2  
cash in bank 存銀行現金   HpgN$$\@  
cash on delivery 交貨收款   7E84@V[\  
cash on hand 庫存現金   ?2bE=|  
cash payment 現金支付   oCru5F  
cash purchase 現購   )~o`QM+  
cash sale 現沽   [7t0[U~3?  
cashier 出?#123;員   @5nkI$>3z  
cashiers check 本票   p44uozbK  
certificate of deposit 存款單折   tGy%n[ \  
certificate of indebtedness 借據   u/{_0-+P  
certified check 保付支票   ]H@
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certified public accountant 會計師   S g_?.XZc[  
charges 費用   ]r{#268  
charge for remittances 匯水手續費   f>JzG
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charter 營業執照   w})&[d  
chartered accountant 會計師   xN~<<PIZ  
chattles 動產   fJ+E46|4  
check 支票   f\%X7.  
che stub 支票存根   :$@zX]?M  
closed account 己結清賬戶   :~YyHX  
closing 結算   7}HA_@[  
closing entries 結賬紀錄   @RG3*3(  
closing stock 期末存貨   SEn8t"n  
closing the book 結賬  
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columnar journal 多欄日記賬   }jy7,+  
combination 聯合   }lbx  
commission 佣金   !"qEB2r  
commodity 商品   j1C0LP8  
common stock 普通股   bsS|!KT  
company 公司   G37L 9IG-M  
compensation 賠償   Dl!' _u  
compound interest 複利   !ilDR<  
consignee 承銷人   G`<1>%"F  
consignment 寄銷   gA8u E  
consignor 寄銷人   |@4hz9~3  
consolidated balance sheet 合併資產負債表   a\.? {/  
consolidated profit and loss account 合併損益表   (IWd?,H,n  
consolidation 合併   Z|7I }i  
construction cost 營建成本   3uiitjA]  
construction revenue 營建收入   =>TtX@Q{  
contract 合同   e&I.kC"j6  
control account 統制賬戶   NxRiE e#m  
copyright 版權   U%6lYna{M#  
corporation 公司   RB 0j!H:  
cost 成本   Ts *'f  
cost accounting 成本會計   l@2`f#y1~<  
cost of labour 勞工成本   f;I"tugO  
cost of production 生產成本   qdnNap
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cost of manufacture 製造成本   60 gn`s,,  
cost of sales 銷貨成本   R}YryzV5  
cost price 成本價格   zL=I-fVq  
credit 貸方   Jrrk$0H^~  
credit note 收款通知單   *^m.V=  
creditor 債權人   -CNv=vj 3  
crossed check 橫線支票   Hq
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current account 往來活期賬戶   Tl{r D(D  
current asset 流動資產   81 Not  
current liability 流動負債   ^,r;/c9A8  
current profit and loss 本期損益   [
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debit 借方   ZI*A0_;L  
debt 債務   DD3yl\#,  
debtor 債務人    0iq$bT|  
deed 契據   ;(Va_   
deferred assets 遞延資產   sm <kb@g  
deferred liabilities 遞延負債   X=}0+W  
delivery 交貨   B}bNl 7 ~  
delivery expense 送貨費   RB@gSHOc?  
delivery order 出貨單   aj~@r3E;  
demand draft 即期匯票   / S^m!{  
demand note 即期票據   xL#oP0d<e  
demurrage charge 延期費   Vc<n6  
deposit 存款   bpCe&*\6K  
deposit slip 存款單   &cejy>K  
depreciation 折舊   0|k[Wha#  
direct cost 直接成本   "TCbO`mg  
direct labour 直接人工   U9%nku4  
director 董事   %zVv3p:  
discount 折扣   yr DYw T  
discount on purchase 進貨折扣   J@-9{<
  
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