[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。   53d`+an2  
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acceptance 承兌   )u4=k
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account 賬戶   v#`>  
accountant 會計員   ,Q.[L c=w  
accounting 會計   ,H8M.hbsQ  
accounting system 會計制度   #_ UP}G$  
accounts payable 應付賬款   ?%#no{9  
accounts receivable 應收賬款   Z^=(9:  
accumulated profits 累積利益   esq~Ehr=  
adjusting entry ?#123;整記錄   G9GHBwT  
adjustment ?#123;整   h7@%}<%  
administration expense 管理費用   ;C=V-r  
advances 預付   j5A>aj  
advertising expense 廣告費   ?$uEN_1O\@  
agency 代理   ` N R,8F  
agent 代理人   BPm")DMo  
agreement 契約   Ye$; d
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allotments 分配數   ynZEJKo  
allowance 津貼   L3'isaz&^  
amalgamation 合併   wy{
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amortization 攤銷  
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amortized cost 應攤成本   >< P<k&  
annuities 年金   [_(uz,'  
applied cost 已分配成本   /-t!)_zvw  
applied expense 已分配費用   3<N2ehi?  
applied manufacturing expense 己分配製造費用   2J%L%6z8~  
apportioned charge 攤派費用   2v;&`04V<  
appreciation 漲價   y7+n*|H  
article of association 公司章程   5rc3jIXc{|  
assessment 課稅   9a_UxF+6/  
assets 資產   y?A*$6  
attorney fee 律師費   GN=8;Kq%  
audit 審計   ?L H[,8z  
auditor 審計員   r!w*y3  
average 平均數   Sa0IRC<LV  
average cost 平均成本   ,?IXfJ`c  
bad debt 壞賬   |T/s>OW   
balance 餘額   i)$
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balance sheet 資產負債表  
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bank account 銀行賬戶   Z;BEUtR c  
bank balance 銀行結存   qn{4AWmJ  
bank charge 銀行手續費   m-+>h:1b|9  
bank deposit 銀行存款   GoH.0e Q^  
bank discount 銀行貼現   [ dUAb  
bank draft 銀行匯票   M?Q \ Hw  
bank loan 銀行借款   !q$>6P  
bank overdraft 銀行透支   z@?y(E  
bankers acceptance 銀行承兌   7y42)X  
bankruptcy 破產   1zw,;m n  
bearer 持票人   0pl'*r*9  
beneficiary 受益人   -[pfLo  
bequest 遺產   Y,EF'
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bill 票據   <P&X0S`O  
bill of exchange 匯票   "Mv^S
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bill of lading 提單   R
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bills discounted 貼現票據   #7]>ozKm  
bills payable 應付票據   2PUB@B
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bills receivable 應收票據   u$aN~6HG  
board of directors 董事會   O 8N1gf;t  
bonds 債券   G`&P|xYg  
bonus 紅利   vRD(* S9^  
book value 賬面價值   /v|b]Ji  
bookkeeper 簿記員   1vCp<D9<  
bookkeeping 簿記   2']0c z  
branch office general ledger 支店往來賬戶   Raetz>rL  
broker 經紀人   e=Ib Em{|  
brought down 接前   )"|wWu  
brought forward 接上頁   TiZ MY:^  
budget 預算   6 OvH"/X4  
by-product 副產品   w 40*vBz  
by-product sales 副產品銷售   20}]b*C}  
capital 股本   9&<c )sS&B  
capital income 資本收益   DT6BFx  
capital outlay 資本支出   DYC2bs>  
capital stock 股本   xaV3N[Zd  
capital stock certificate 股票   Z![#Uz.z  
carried down 移後   kK 5~hpv  
carried forward 移下頁   0}'/pN>  
cash 現金   +W8#]u|  
cash account 現金賬戶   D&@ js!|5  
cash in bank 存銀行現金   s>WqVuXmn  
cash on delivery 交貨收款   p)"EenUK  
cash on hand 庫存現金   i.
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cash payment 現金支付   eI|~neh  
cash purchase 現購   cIkA ~F  
cash sale 現沽   #BS!J&a  
cashier 出?#123;員   ;A*sub  
cashiers check 本票   rq1~%S  
certificate of deposit 存款單折   mUR[;;l  
certificate of indebtedness 借據   ;ByCtVm2  
certified check 保付支票   p;R&h4H  
certified public accountant 會計師   C:bA:O  
charges 費用   @T.F/Pjhc  
charge for remittances 匯水手續費   3+:NX6Ewb*  
charter 營業執照   7)Tix7:9S;  
chartered accountant 會計師   d4Y[}Fcp+  
chattles 動產   W=|'&UU Ul  
check 支票   QV*la=j/  
che stub 支票存根   /
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closed account 己結清賬戶   9c1q:>|  
closing 結算   (4`Tf*5hHa  
closing entries 結賬紀錄   ?V_v=X%w  
closing stock 期末存貨   $[J\sokpY  
closing the book 結賬   d)XT> &  
columnar journal 多欄日記賬   K
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combination 聯合   <8Z %'C6d  
commission 佣金   akHQ&+[j  
commodity 商品   /8hjs{(;  
common stock 普通股   zx"0^r}  
company 公司   gq~`!tW'  
compensation 賠償   c]z^(:_>  
compound interest 複利   ,pk zNe`F  
consignee 承銷人   \S~<C[P  
consignment 寄銷   fg1uqS1rg  
consignor 寄銷人   *0'{n*>  
consolidated balance sheet 合併資產負債表   S=~+e{  
consolidated profit and loss account 合併損益表   'Nx"_jQ  
consolidation 合併   `<Hc,D; p  
construction cost 營建成本   m5KLi &R  
construction revenue 營建收入   MzlE  
contract 合同   6e}T zc\@(  
control account 統制賬戶   I4c%>R  
copyright 版權   }JT&lyO< b  
corporation 公司   8-K4*(-dL
 
cost 成本   H-X5A\\5  
cost accounting 成本會計   WCp[6g&%O  
cost of labour 勞工成本   lWf(!=0m  
cost of production 生產成本   K:pG<oV|}  
cost of manufacture 製造成本   MUN:}S  
cost of sales 銷貨成本   2fPMZ7Zd3  
cost price 成本價格   u9+)jN<Yh  
credit 貸方   ) S_%Ip  
credit note 收款通知單   5=4-IO6W[]  
creditor 債權人   [F
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crossed check 橫線支票   z:{R4#(Q  
current account 往來活期賬戶   xrJ0  
current asset 流動資產   #e9XU:9@g  
current liability 流動負債   \OK}DhY#  
current profit and loss 本期損益   P|aSbsk:I<  
debit 借方   rmI@ #'  
debt 債務   ,-Lv3  
debtor 債務人   uuCVI2|  
deed 契據   EkN>5).  
deferred assets 遞延資產   z_z'3d.r7  
deferred liabilities 遞延負債   >rh<%55P`  
delivery 交貨   (Pt*|@i2c  
delivery expense 送貨費   uQWd`7  
delivery order 出貨單   2L1Azx  
demand draft 即期匯票   ):Ekf2  
demand note 即期票據   3v<9 Z9O  
demurrage charge 延期費   qv/chD`C  
deposit 存款   !|Y&h0e  
deposit slip 存款單   bW'Y8ok[v  
depreciation 折舊   WS$~o*Z8  
direct cost 直接成本   uYc&Q$U  
direct labour 直接人工   ` "bp-/  
director 董事   a\I`:RO=<Z  
discount 折扣   8ZO~=e  
discount on purchase 進貨折扣   ;Y(~'KF  
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