[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。   7B5b +  
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acceptance 承兌   c3 c3T`B  
account 賬戶   0"TPY(n  
accountant 會計員   car|&b
 
accounting 會計   YSfJUB!I  
accounting system 會計制度   L})*ck
 
accounts payable 應付賬款   [ybK  
accounts receivable 應收賬款   v_v>gPl,  
accumulated profits 累積利益   8cMX
=P  
adjusting entry ?#123;整記錄   xC0y2+)|  
adjustment ?#123;整   ?|}qT05  
administration expense 管理費用   (]&B'1b  
advances 預付   3,*A VcQA  
advertising expense 廣告費   XN?my@_HpM  
agency 代理   #uC}IX2n  
agent 代理人   i-p,x0th  
agreement 契約   ZWjje6  
allotments 分配數   r~oUln<[  
allowance 津貼   1P'L<z  
amalgamation 合併   ` l'QAIo  
amortization 攤銷   KyP@ hhj  
amortized cost 應攤成本   xb9^WvV  
annuities 年金   Lc]hwMGR*  
applied cost 已分配成本   %gSmOW2.c^  
applied expense 已分配費用   Vj8-[ww!  
applied manufacturing expense 己分配製造費用   dNqj|Vu  
apportioned charge 攤派費用   )$a6l8  
appreciation 漲價   lZ2gCZ  
article of association 公司章程   ZJhI|wRwD  
assessment 課稅   'gD./|Z0  
assets 資產   ,VUOsNN4\  
attorney fee 律師費   jeA2yjAC  
audit 審計   qx*b\6Rt  
auditor 審計員   ER[$TH&  
average 平均數   P
%Q'w  
average cost 平均成本   k.)YFKi  
bad debt 壞賬   #}~?8/h!  
balance 餘額   )Wt&*WMFXl  
balance sheet 資產負債表   6L Fhhl^  
bank account 銀行賬戶   O ]-8 %  
bank balance 銀行結存   ~+Cl9:4T  
bank charge 銀行手續費   ** AkpV)  
bank deposit 銀行存款   I*a.!/$)  
bank discount 銀行貼現   LtKR15h,  
bank draft 銀行匯票   M\JAB ;A  
bank loan 銀行借款   Pd `
~#!  
bank overdraft 銀行透支   !mwMSkkq  
bankers acceptance 銀行承兌   3G^A^]h  
bankruptcy 破產   ma) + G!  
bearer 持票人   I)r6*|mz  
beneficiary 受益人   +~,q"
6  
bequest 遺產   yw7bIcs|#b  
bill 票據   ]y$/~(OW  
bill of exchange 匯票   <1x u&Z7  
bill of lading 提單   /Zx"BSu
 
bills discounted 貼現票據   P+_1*lOG  
bills payable 應付票據  
_o+OkvhU  
bills receivable 應收票據   h: FN&E c}  
board of directors 董事會   zc,X5R1  
bonds 債券   A5%Now;.cf  
bonus 紅利   Su +<mW  
book value 賬面價值   5UK}AkEe&x  
bookkeeper 簿記員   .+u r+"i  
bookkeeping 簿記   [L|vBr  
branch office general ledger 支店往來賬戶   XC}2GHO<  
broker 經紀人   @q@I(%_`  
brought down 接前   g@?R"  
brought forward 接上頁   :zO ;E+s  
budget 預算   ggfCfn
 
by-product 副產品   dg+"G|nr  
by-product sales 副產品銷售   I-kK^_0mV<  
capital 股本   3(*vZ  
capital income 資本收益   pMAFZfte!x  
capital outlay 資本支出   0dD.xuo r  
capital stock 股本   @|OGxQo
C  
capital stock certificate 股票   ]]_c3LJ2`  
carried down 移後   j!0-3Y Kv  
carried forward 移下頁   $t5>1G1j7  
cash 現金   N?A}WW#  
cash account 現金賬戶   W55kR.X6M  
cash in bank 存銀行現金   5~#oQ&  
cash on delivery 交貨收款   tm_\(  
cash on hand 庫存現金   KO[T&#y'  
cash payment 現金支付   lX50JJwk  
cash purchase 現購   IkGM~3e  
cash sale 現沽   s~5rP
:  
cashier 出?#123;員   (Bpn9}F-V.  
cashiers check 本票   b`;&o^7gMO  
certificate of deposit 存款單折   :/>Zky8,k  
certificate of indebtedness 借據   8@F gvWC  
certified check 保付支票   x4?g>v*J  
certified public accountant 會計師   UdpuQzV<4`  
charges 費用   'Awd:Aed5  
charge for remittances 匯水手續費   _0iV6Bj  
charter 營業執照   diK
l}V#u  
chartered accountant 會計師   I%z,s{9p  
chattles 動產   Z:,`hW*A6  
check 支票   YYe=
E,q  
che stub 支票存根   iBKH\em/  
closed account 己結清賬戶   IfP?+y
Pa  
closing 結算   eK\i={va  
closing entries 結賬紀錄   N{a=CaYi+  
closing stock 期末存貨   [mG!-
.ll  
closing the book 結賬   YlZ&4  
columnar journal 多欄日記賬   O`9vEovjs  
combination 聯合   @ykl:K%ke  
commission 佣金   P_.AqEH  
commodity 商品   9!dG Xq  
common stock 普通股   Zb<D%9  
company 公司   #aE>-81SS&  
compensation 賠償   fM(~>(q&  
compound interest 複利   'W&ewZH_h  
consignee 承銷人   -AB0uMot  
consignment 寄銷   >52%^ ?  
consignor 寄銷人   OgzKX>N`A  
consolidated balance sheet 合併資產負債表   u!FF {~5cs  
consolidated profit and loss account 合併損益表   IGA4"\s  
consolidation 合併   !~xlze  
construction cost 營建成本   JL7;l0#  
construction revenue 營建收入   }:]CXrdg>  
contract 合同   Fj`K$K?  
control account 統制賬戶   fBBtS S  
copyright 版權   o"p['m*g  
corporation 公司   {m_ y<  
cost 成本   7T(&DOGZ  
cost accounting 成本會計   !-JvVdM;(  
cost of labour 勞工成本   qv<^%7gq  
cost of production 生產成本   CFu^i|7o  
cost of manufacture 製造成本   1%";|  
cost of sales 銷貨成本   nJwP|P_  
cost price 成本價格   CSBDSz  
credit 貸方   `r %lB  
credit note 收款通知單   Z4sS;k]}  
creditor 債權人  
Q&w"!N  
crossed check 橫線支票   KppYe9?  
current account 往來活期賬戶   5?f!hB|6  
current asset 流動資產   |z0% q2(  
current liability 流動負債   xiqeKoAD  
current profit and loss 本期損益   6$H`wDh#(&  
debit 借方   sg4(@>  
debt 債務   mH)8A+us  
debtor 債務人   @yF>=5z:  
deed 契據   Bc'Mj=>;  
deferred assets 遞延資產   bicbCC6kC  
deferred liabilities 遞延負債   R%`fd *g  
delivery 交貨   00yWk_w  
delivery expense 送貨費   tHr4/  
delivery order 出貨單   eZ 7Atuv  
demand draft 即期匯票   ^,`]Q)P^  
demand note 即期票據   yqP=6   
demurrage charge 延期費   .S] *A b  
deposit 存款   :G&: v  
deposit slip 存款單   7/)0{B4U'  
depreciation 折舊   1yFIIj:^|  
direct cost 直接成本   |fo#pwX  
direct labour 直接人工   BQB<+o'  
director 董事   h\+8eeIl  
discount 折扣   lcVG<*gf-  
discount on purchase 進貨折扣   KWM}VZY:Z  
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