[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。   Bd[Gsns  
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acceptance 承兌   #  eyx  
account 賬戶   x:lf=DlA  
accountant 會計員   RE$-{i  
accounting 會計   (oEA)yc|  
accounting system 會計制度   ovFfTP<3V  
accounts payable 應付賬款  
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accounts receivable 應收賬款   p:%E>K1<  
accumulated profits 累積利益   7}.(EZ0  
adjusting entry ?#123;整記錄   TY?io@  
adjustment ?#123;整   -~ Q3T9+  
administration expense 管理費用   ox#4|<qM  
advances 預付   SX;IUvVE5  
advertising expense 廣告費   _lqAxWH
  
agency 代理   -bfd><bs  
agent 代理人   GefgOlg5"  
agreement 契約   k"zHrn"$  
allotments 分配數   }cmL{S  
allowance 津貼   a9-;8`fCR  
amalgamation 合併   Z3{Qtysuv3  
amortization 攤銷   ~zRd||qv  
amortized cost 應攤成本   q[K)bg{ HB  
annuities 年金   1sA-BQL  
applied cost 已分配成本   gk%y e&:f  
applied expense 已分配費用   =&GV\ju  
applied manufacturing expense 己分配製造費用   s:P-F0q!&  
apportioned charge 攤派費用   2eYkWHi  
appreciation 漲價   k{62UaL.  
article of association 公司章程   *A`^ C  
assessment 課稅   e~dU "  
assets 資產   -+/|  
attorney fee 律師費   zv@o-R$l  
audit 審計   %SXqJW^:  
auditor 審計員   IYN`q'%|  
average 平均數   >=Ve
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average cost 平均成本   r$zXb9a|<  
bad debt 壞賬   ]A[~2]  
balance 餘額   t-/^O  
balance sheet 資產負債表   c7_b^7h1  
bank account 銀行賬戶   u}_q'=<\  
bank balance 銀行結存   a 8TE  
bank charge 銀行手續費   S)?B  I  
bank deposit 銀行存款   St<\qC  
bank discount 銀行貼現   UqbE  
bank draft 銀行匯票   uc8>B&B%  
bank loan 銀行借款   Uz_{jAhW]  
bank overdraft 銀行透支   0c)19Ig  
bankers acceptance 銀行承兌   b-XBs7OAx  
bankruptcy 破產   isqW?$s  
bearer 持票人   **"sru;@=  
beneficiary 受益人   UQy+&;#5  
bequest 遺產   $[e*0!e  
bill 票據   HA Xx`r<  
bill of exchange 匯票   Sob+l'U$  
bill of lading 提單   _35?z"0  
bills discounted 貼現票據   EBm\rM8  
bills payable 應付票據   Zzs pE
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bills receivable 應收票據  
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board of directors 董事會   '1aOdEZA*  
bonds 債券   ?(N(8)G1  
bonus 紅利   mc$dR, H0  
book value 賬面價值   klKt^h-  
bookkeeper 簿記員   3:RZ@~u=  
bookkeeping 簿記   E#OKeMK  
branch office general ledger 支店往來賬戶   UHHe~L  
broker 經紀人   MwZ`NH|n3"  
brought down 接前   qabM@+m[  
brought forward 接上頁   4*]`s|fbu  
budget 預算   LT!4pD: a  
by-product 副產品   2C>PxA6l  
by-product sales 副產品銷售   ~2H)#`\ac8  
capital 股本   )xU70:X  
capital income 資本收益   (1R,  
capital outlay 資本支出   >r3Wo%F'  
capital stock 股本   71eD~fNdx  
capital stock certificate 股票   mtp[]  
carried down 移後   \y=,=;yv  
carried forward 移下頁   ;J<kG@  
cash 現金   ~![R\gps  
cash account 現金賬戶   VrDvd  
cash in bank 存銀行現金   h$3Y,
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cash on delivery 交貨收款   4V=dD<3m  
cash on hand 庫存現金   _h #G-  
cash payment 現金支付   -$*YN{D+  
cash purchase 現購   !&X}?NK  
cash sale 現沽   PGJ?=qXr#  
cashier 出?#123;員   OTzh=Z^r  
cashiers check 本票   [Gu]p&  
certificate of deposit 存款單折   0&Qn7L  
certificate of indebtedness 借據   8d]= +n!  
certified check 保付支票   6Rso}hF}}  
certified public accountant 會計師   tC&Xm}:  
charges 費用   #nnP.t m  
charge for remittances 匯水手續費   = h
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charter 營業執照   Yq.Omr
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chartered accountant 會計師   nBQG.3  
chattles 動產   RNPqW,B!0  
check 支票   x;N?'"GP  
che stub 支票存根   OLv(  
closed account 己結清賬戶   I6UZ_H'E  
closing 結算   1}N5WBp  
closing entries 結賬紀錄   h/X), aK3  
closing stock 期末存貨   _A(J^;?  
closing the book 結賬   \Ew2@dF{O  
columnar journal 多欄日記賬   ,}bC  
combination 聯合   dJ$}]   
commission 佣金   pB )nQ5l'  
commodity 商品   *Owq_)_(|  
common stock 普通股   H|Eu,eq-E  
company 公司   L3&NGcd  
compensation 賠償   U7Ps2~x3  
compound interest 複利   Fw=-gb_.  
consignee 承銷人   :R_(+EK1  
consignment 寄銷   HYtkSsXLN  
consignor 寄銷人   4bmp
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consolidated balance sheet 合併資產負債表   z\v\T|C  
consolidated profit and loss account 合併損益表   U,
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consolidation 合併   o rEo$e<  
construction cost 營建成本   H>VuUH|  
construction revenue 營建收入    gB?#T  
contract 合同   @o8\
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control account 統制賬戶   d6_ CsqV  
copyright 版權   "g0Ln5&  
corporation 公司   DBO
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cost 成本   KP -g<Zc  
cost accounting 成本會計   =-1d m+P  
cost of labour 勞工成本   TY5<hPU=  
cost of production 生產成本   \y"!`.E7\d  
cost of manufacture 製造成本   Cd"O'<^Sb  
cost of sales 銷貨成本   -U'6fx) +  
cost price 成本價格   9)3ok#pQ/  
credit 貸方   8L9xP'[^  
credit note 收款通知單   Uw)?u$+ P  
creditor 債權人   o_vK4%y(  
crossed check 橫線支票   [XhuJdr"u  
current account 往來活期賬戶   6 80i?=z  
current asset 流動資產   n,bZj<3t  
current liability 流動負債   ]ta]OK{s"  
current profit and loss 本期損益   J`Q#p%W  
debit 借方   blk~r0.2  
debt 債務   $._p !,<  
debtor 債務人   O}*[@uv/  
deed 契據   7-nwfp&|$  
deferred assets 遞延資產   B=J eZMn  
deferred liabilities 遞延負債   kG:uXbUI'  
delivery 交貨   #x"4tI  
delivery expense 送貨費   .^X IZ  
delivery order 出貨單   qXn%c"  
demand draft 即期匯票   xbxU`2/  
demand note 即期票據   6~ev5SD;f  
demurrage charge 延期費   /g< T
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deposit 存款   ICTl{|i ]  
deposit slip 存款單   &JVe -.  
depreciation 折舊   
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direct cost 直接成本   OAEJ?ik  
direct labour 直接人工   Z6 E-FuO  
director 董事   #E3Y; b%v  
discount 折扣   <2HI. @^  
discount on purchase 進貨折扣   =iB0ak  
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