[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。   FyY D7E  
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acceptance 承兌   /h'V1zL#  
account 賬戶   88~BE ^  
accountant 會計員   +=#sam*i  
accounting 會計   Fy^*@&  
accounting system 會計制度   FC<aX[~&3  
accounts payable 應付賬款   @czNiWU"4;  
accounts receivable 應收賬款   pk2OZ,14Mj  
accumulated profits 累積利益   5D0O.v  
adjusting entry ?#123;整記錄   ^t4T8ej
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adjustment ?#123;整   `*nVLtT Y  
administration expense 管理費用  
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advances 預付   g[<K FVlG  
advertising expense 廣告費   m~"<k d  
agency 代理   /bm$G"%d  
agent 代理人   @ht= (Jk9  
agreement 契約   T+p?VngF  
allotments 分配數   urmx
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allowance 津貼   /IS_-h7>XS  
amalgamation 合併   0<"4
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amortization 攤銷   0Q>f,}W%>  
amortized cost 應攤成本   dLl/V3C6t  
annuities 年金   b4%sOn,  
applied cost 已分配成本   @R%n &  
applied expense 已分配費用   b*w izd  
applied manufacturing expense 己分配製造費用   A?[06R5E#  
apportioned charge 攤派費用   SYkLia(Ty  
appreciation 漲價   @-y.Y}k#$~  
article of association 公司章程   |uT|(:i84,  
assessment 課稅   _E0XUT!rA  
assets 資產   n$B SO  
attorney fee 律師費   RGd@3OjN  
audit 審計   WK;X6`  
auditor 審計員   Do-~-d4  
average 平均數   J8Bz|.@Q  
average cost 平均成本   G3O`r8oZcJ  
bad debt 壞賬   C-Y~T;53  
balance 餘額   V<&x+? >S  
balance sheet 資產負債表   ,e\'Y!'  
bank account 銀行賬戶   OxGKtnAjf  
bank balance 銀行結存   )/VhkSXbG!  
bank charge 銀行手續費   It$'6HV~Sb  
bank deposit 銀行存款   yH}(0  
bank discount 銀行貼現   t[$C r;  
bank draft 銀行匯票   )BI6nU  
bank loan 銀行借款   ^
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bank overdraft 銀行透支   z0=(l?)#  
bankers acceptance 銀行承兌   La&?0PA  
bankruptcy 破產   hgt@Mb
  
bearer 持票人   #O3Y#2lI  
beneficiary 受益人   :iW+CD)j  
bequest 遺產   -E, d)O`;$  
bill 票據   V`*N2ztSL  
bill of exchange 匯票   f.Wip)g  
bill of lading 提單   L9(mY `d>"  
bills discounted 貼現票據   _}8hEv  
bills payable 應付票據   ~ <[$.8*  
bills receivable 應收票據   xz!b@5DR'%  
board of directors 董事會   ^ d2#J  
bonds 債券   kg0X2^#b  
bonus 紅利   o< )"\f/,  
book value 賬面價值   }J=>nL'B  
bookkeeper 簿記員   xi5G?r  
bookkeeping 簿記   *4]u?R  
branch office general ledger 支店往來賬戶   b,vSE,&xP  
broker 經紀人   3$<u3Zi6  
brought down 接前   S$O+p&!X  
brought forward 接上頁   }_,
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budget 預算   |qUi9#NUo  
by-product 副產品   wm1`<r^ M.  
by-product sales 副產品銷售   `6bIxb{  
capital 股本   c~1+5&  
capital income 資本收益   O9%`G  
capital outlay 資本支出   ;U+4!N  
capital stock 股本   z;T_%?u  
capital stock certificate 股票   =K#5I<x  
carried down 移後   n1yIQ8F  
carried forward 移下頁   uJxT)m!/  
cash 現金   e@6]rl  
cash account 現金賬戶   +Cf"rN  
cash in bank 存銀行現金   6}z-X*  
cash on delivery 交貨收款   .|XG0M
 
cash on hand 庫存現金   EKQ\MC1  
cash payment 現金支付   >* Ag0.Az  
cash purchase 現購   3C[#_&_l  
cash sale 現沽   m5c=h  
cashier 出?#123;員   Sj=x.Tr\  
cashiers check 本票   Nuc;Y  
certificate of deposit 存款單折   j p"hbV  
certificate of indebtedness 借據   Jcy{ ~>@7  
certified check 保付支票   \zCw&#D0Z  
certified public accountant 會計師   bCa%$  
charges 費用   xh6Yv%\@  
charge for remittances 匯水手續費   |
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charter 營業執照   c{"=p8F _  
chartered accountant 會計師   'dXGd.V7u  
chattles 動產   oz.#+t%X$b  
check 支票   7uUo DM  
che stub 支票存根   dG8_3T}i  
closed account 己結清賬戶   e4h9rF{Cxn  
closing 結算   >O;V[H2[  
closing entries 結賬紀錄   ]R k4"i  
closing stock 期末存貨   \ 8v^ hb  
closing the book 結賬   Am'%tw ~  
columnar journal 多欄日記賬   jw 4B^2}  
combination 聯合   _^%DfMP3i\  
commission 佣金   ?Yf0 h_>  
commodity 商品   9Sey&x  
common stock 普通股  
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company 公司   #fGI#]SG?  
compensation 賠償   m%ec=%L9  
compound interest 複利   Q[n*ce7L0  
consignee 承銷人   mz>GbImVD~  
consignment 寄銷   o=]\Jy  
consignor 寄銷人   qr@<'wp/  
consolidated balance sheet 合併資產負債表   \rpXG9  
consolidated profit and loss account 合併損益表   n^lr 7(!6  
consolidation 合併   969Y[XQ  
construction cost 營建成本   .QvH7  
construction revenue 營建收入   <q`'[1Y4  
contract 合同   {D$5M/$  
control account 統制賬戶   ln1!%B;  
copyright 版權   S+ 3lX7  
corporation 公司   d1qvS@  
cost 成本   jk\z-hd
 
cost accounting 成本會計   `R!%k]$  
cost of labour 勞工成本   '< .gKo  
cost of production 生產成本   iJU=9 8q  
cost of manufacture 製造成本   GBY-WN4sc[  
cost of sales 銷貨成本   ,{C hHnJ%#  
cost price 成本價格   \=qZ),bU@  
credit 貸方   ,f@\Fs~n  
credit note 收款通知單   C~-.zQ $  
creditor 債權人   |[_%zV;p>v  
crossed check 橫線支票   y*#YIS56I  
current account 往來活期賬戶   H~NK:qRzK  
current asset 流動資產   wgUgNwd1  
current liability 流動負債   BUs={"Pa  
current profit and loss 本期損益   <kCOg8<y :  
debit 借方   OLZs}N+;]  
debt 債務   z&c|2L-u6  
debtor 債務人   yZV Y3<]  
deed 契據   5AbY 59  
deferred assets 遞延資產   r_hs_n!6  
deferred liabilities 遞延負債   j  Gp&P  
delivery 交貨   \0veld  
delivery expense 送貨費   Ya `$.D  
delivery order 出貨單   Kw7uUJR  
demand draft 即期匯票   tbXl5x0  
demand note 即期票據   .TM. v5B  
demurrage charge 延期費   %"Ia]0  
deposit 存款   &+]-e;[  
deposit slip 存款單   LzQOzl@z  
depreciation 折舊   UOpSH{N  
direct cost 直接成本   w `nm}4M  
direct labour 直接人工   d{Cg3v`Rd  
director 董事   ~p`[z~|  
discount 折扣   4YSVy2x  
discount on purchase 進貨折扣   V!Pe%.>  
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