[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。   `UTUrM  
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acceptance 承兌   )W&{OMr  
account 賬戶   d{Owz&PL  
accountant 會計員   < pZwM  
accounting 會計   L+}<gQJ(  
accounting system 會計制度   |q
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accounts payable 應付賬款   <,\U,jU_  
accounts receivable 應收賬款   =nqHVRA  
accumulated profits 累積利益   7mE9Z o1  
adjusting entry ?#123;整記錄   w"C,oo3  
adjustment ?#123;整   $=) Pky-~  
administration expense 管理費用   KtGbpcS$f  
advances 預付   Eihn%Esa  
advertising expense 廣告費   W2'!P c,W  
agency 代理   mi[8O$^iJ  
agent 代理人   
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agreement 契約   <. *bJ  
allotments 分配數   F~eY'~&H}  
allowance 津貼   Q!_d6-*u  
amalgamation 合併   c3r`T{Kf  
amortization 攤銷   ZB`d&!W>  
amortized cost 應攤成本   <y?=;54a  
annuities 年金   @_1cY#!  
applied cost 已分配成本   bkS"]q)>  
applied expense 已分配費用   I&31jn_o /  
applied manufacturing expense 己分配製造費用   A0:rn\$l3  
apportioned charge 攤派費用   u 1=K#5^  
appreciation 漲價   5{
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article of association 公司章程   3#Bb4\_v  
assessment 課稅   n>w<v M  
assets 資產   X-#&]^d  
attorney fee 律師費   u@CQ+pnf:(  
audit 審計   b` va\'&3  
auditor 審計員   T5z]=Pd"^  
average 平均數   [FLR&=.(  
average cost 平均成本   ambr}+}  
bad debt 壞賬   )]s<Czm%  
balance 餘額   w ?*eBLJ(G  
balance sheet 資產負債表   "%\hDL;  
bank account 銀行賬戶   um}q@BU  
bank balance 銀行結存   =1@LMIi5x  
bank charge 銀行手續費   D <R_eK  
bank deposit 銀行存款   tym:C7v%~  
bank discount 銀行貼現   @5ud{"|2  
bank draft 銀行匯票   : ^("L,AF  
bank loan 銀行借款   6)7cw8^  
bank overdraft 銀行透支   MX8|;t  
bankers acceptance 銀行承兌   j[.nk  
bankruptcy 破產   dDIR~!T  
bearer 持票人   +@
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beneficiary 受益人   m uy^>2p  
bequest 遺產   1m#.f=u{R  
bill 票據   _TGs .t  
bill of exchange 匯票   @Z2np{X:  
bill of lading 提單   }YVF fi~  
bills discounted 貼現票據   ts9wSx~[+  
bills payable 應付票據   tW/g0lC%  
bills receivable 應收票據   (zsv!U  
board of directors 董事會   O^j *"#f  
bonds 債券   X-(4/T+v  
bonus 紅利   n:P:im?,y*  
book value 賬面價值   "RN] @p#m  
bookkeeper 簿記員   q\~ #g.}  
bookkeeping 簿記   ^6z"@+;*  
branch office general ledger 支店往來賬戶   ;o9ixmT<-o  
broker 經紀人   &J
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brought down 接前   a4*976~![  
brought forward 接上頁   fBj)HoHQW  
budget 預算   Q
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by-product 副產品   *=.~PR6W{  
by-product sales 副產品銷售   yCvtglAJ4  
capital 股本   ,(pp+hNq  
capital income 資本收益   xcU!bDV  
capital outlay 資本支出   sQac%.H;`U  
capital stock 股本   FK593z  
capital stock certificate 股票   ^9:`D@Z+  
carried down 移後   [&PF ;)i  
carried forward 移下頁   Dzf\m>H[  
cash 現金   6]Is"3ca  
cash account 現金賬戶   yV )fJ_  
cash in bank 存銀行現金   }b&lHr'Uw  
cash on delivery 交貨收款   &UOxS W  
cash on hand 庫存現金   4P k%+l  
cash payment 現金支付   (8)9S6  
cash purchase 現購   _eOC,J<-~  
cash sale 現沽   dN)8r  
cashier 出?#123;員   HyVV,q
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cashiers check 本票   $_E.D>5^%7  
certificate of deposit 存款單折   8c+V$rH_  
certificate of indebtedness 借據   VMRfDaO9  
certified check 保付支票   
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certified public accountant 會計師   >&KH!:OX|  
charges 費用   7I XWv-  
charge for remittances 匯水手續費   {tUe(  
charter 營業執照   KF_fz   
chartered accountant 會計師   ZBK0`7#&EH  
chattles 動產   YHQ]]#'  
check 支票   z3K$gEve  
che stub 支票存根   5@m ,*n&[  
closed account 己結清賬戶   c '
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closing 結算   -smN}*3[  
closing entries 結賬紀錄   
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closing stock 期末存貨   TA-2{=8  
closing the book 結賬   6dR+qJa6i  
columnar journal 多欄日記賬   L)J1yw  
combination 聯合   !6%?VJB|b  
commission 佣金   5MaN {*)l  
commodity 商品   <&l$xn  
common stock 普通股   8%#8P LB2  
company 公司   gGL }FNH  
compensation 賠償   V%r`v%ktF  
compound interest 複利   #dUKG8-HJ  
consignee 承銷人   LJ/He[r|[  
consignment 寄銷   .iRKuBM/  
consignor 寄銷人   ]yf?i350  
consolidated balance sheet 合併資產負債表   k773h`;  
consolidated profit and loss account 合併損益表   {x_.QWe5  
consolidation 合併   E=ijt3  
construction cost 營建成本   k8+J7(_c  
construction revenue 營建收入   .
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contract 合同   eyDV911  
control account 統制賬戶   ?f"5yQ-B  
copyright 版權   at
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corporation 公司   m7'<k1#"Y  
cost 成本   \mc0fY  
cost accounting 成本會計   ,SR7DiYg  
cost of labour 勞工成本   z}!g2
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cost of production 生產成本   W/!P1M n  
cost of manufacture 製造成本   f[k#Znr  
cost of sales 銷貨成本   CW &z?Bra  
cost price 成本價格   *=! e,  
credit 貸方   xR0T '@q  
credit note 收款通知單   `|ie#L(:7/  
creditor 債權人   gM3:J
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crossed check 橫線支票   Kd5'2"DI  
current account 往來活期賬戶   UPuoIfuqI  
current asset 流動資產   6e+'Y" v  
current liability 流動負債   +twoUn{#  
current profit and loss 本期損益   aZ4EcQ@-$]  
debit 借方   .C% 28fH  
debt 債務   ^~YT<cJ1h  
debtor 債務人   o%t4WQ|bj  
deed 契據   ;|5-{+2U%  
deferred assets 遞延資產   yDafNH  
deferred liabilities 遞延負債   4`5yrCd  
delivery 交貨   k."p&  
delivery expense 送貨費   ApCU|*r)  
delivery order 出貨單   '[ {<aEo  
demand draft 即期匯票   N;g@lyo  
demand note 即期票據   :25LQf^nz  
demurrage charge 延期費   JI5o~;}m  
deposit 存款   .H S6DOQ  
deposit slip 存款單   AEyvljv  
depreciation 折舊   uAn}qrqE9  
direct cost 直接成本   Z10Vx2B  
direct labour 直接人工   7=CkZ&(?  
director 董事   ODxZO3  
discount 折扣   'k,2*.A  
discount on purchase 進貨折扣   H$h#n~W~  
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