[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。   X g6ezl
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acceptance 承兌   *|fF;-#v  
account 賬戶   br[iRda@  
accountant 會計員   ]dpL PR  
accounting 會計   `<C<[JP:o  
accounting system 會計制度   Q5+1'mzAB  
accounts payable 應付賬款   Gmz^vpQ]t  
accounts receivable 應收賬款   w7V\_^&Id  
accumulated profits 累積利益   s<9g3Gh  
adjusting entry ?#123;整記錄   m+TAaK  
adjustment ?#123;整   :aesG7=O  
administration expense 管理費用   Yq+1kA  
advances 預付   ysW})#7X  
advertising expense 廣告費   NBYJ'nA%;f  
agency 代理   lK0ny>RB  
agent 代理人   !GqFX+!Ju  
agreement 契約   ;A*SuFbV  
allotments 分配數   zw/AZLS  
allowance 津貼   #).$o~1ht!  
amalgamation 合併   6_Fr\H  
amortization 攤銷   1@F-t94I  
amortized cost 應攤成本   6>a6;[  
annuities 年金   Z}J5sifr  
applied cost 已分配成本   1qRquY  
applied expense 已分配費用   g4IF~\QRVi  
applied manufacturing expense 己分配製造費用   3e_tT8
  
apportioned charge 攤派費用   4l$OO;B  
appreciation 漲價   fZGY'o&5  
article of association 公司章程   bn(N8MFCV  
assessment 課稅   7*!7EBb  
assets 資產   p)y5[HX  
attorney fee 律師費   wVBKVb9N  
audit 審計   cg g6E O(  
auditor 審計員   =@HS  
average 平均數   a +w2cN'  
average cost 平均成本   <^5!]8*O  
bad debt 壞賬   Kxr@!m"  
balance 餘額   `2mddx8  
balance sheet 資產負債表   -NBVUUAgN  
bank account 銀行賬戶   Bm$|XS3cD  
bank balance 銀行結存   IiU>VLa  
bank charge 銀行手續費   7'G;ijx  
bank deposit 銀行存款   xE/?ncTK^  
bank discount 銀行貼現   XUqorE  
bank draft 銀行匯票   (bsx|8[  
bank loan 銀行借款   nf.Ox.kM)  
bank overdraft 銀行透支   2}hJe+#v  
bankers acceptance 銀行承兌   Ipp_}tl_  
bankruptcy 破產   X0/slOT  
bearer 持票人   77P\:xc  
beneficiary 受益人   @!sK@&ow@%  
bequest 遺產   mq`/nAmt  
bill 票據   Y6` xb`  
bill of exchange 匯票   rq+_[!
 
bill of lading 提單   }Q\%tZC#T  
bills discounted 貼現票據   |7qt/z  
bills payable 應付票據   .ZTvOm'mB^  
bills receivable 應收票據   w'S, {GW  
board of directors 董事會   cS ~OxAS  
bonds 債券   3_(_yEKx  
bonus 紅利   g jS|3ED  
book value 賬面價值   HBlk~eZ  
bookkeeper 簿記員   Vao:9~  
bookkeeping 簿記   bJ
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branch office general ledger 支店往來賬戶   [h/T IGE\  
broker 經紀人   lA
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brought down 接前   ]; w 2YR  
brought forward 接上頁   U0x A~5B  
budget 預算   J<$@X JLS  
by-product 副產品   ]G/m,Zv*:  
by-product sales 副產品銷售   V=O52?8  
capital 股本   ~iL^KeAp   
capital income 資本收益   UcRP/LR%C  
capital outlay 資本支出   kK6OZhLH  
capital stock 股本   G@]3EP  
capital stock certificate 股票   Un?
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carried down 移後   c_J9C Kqc  
carried forward 移下頁   7sot?gF  
cash 現金   t R^f]+Up  
cash account 現金賬戶   WtT;y|W  
cash in bank 存銀行現金   dWAt#x
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cash on delivery 交貨收款   c;l!i-  
cash on hand 庫存現金   Bo
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cash payment 現金支付   jK|n^5\  
cash purchase 現購   Z)?$ZI@  
cash sale 現沽   bi<<z-q`wJ  
cashier 出?#123;員    vy<W4  
cashiers check 本票   =pH2V^<<#  
certificate of deposit 存款單折   R9J!}az'  
certificate of indebtedness 借據   $7x2TiAL  
certified check 保付支票   iRQ!J1SGcG  
certified public accountant 會計師   JcAsrtrG]  
charges 費用   U3(+8}Q  
charge for remittances 匯水手續費   8z=# 0+0  
charter 營業執照   Y|Iq~
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chartered accountant 會計師   YQMWhC,8hy  
chattles 動產   N/4E ~^2  
check 支票   }EK{UM9y  
che stub 支票存根   c%H' jB[  
closed account 己結清賬戶   I"Oq< _  
closing 結算   9YzV48su#  
closing entries 結賬紀錄   c=m'I>A  
closing stock 期末存貨   [doEArwn  
closing the book 結賬   %OQdUH4x  
columnar journal 多欄日記賬   N} EKV  
combination 聯合   #]` uH{  
commission 佣金   H
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commodity 商品   !_fDL6a-  
common stock 普通股   Bf{u:TCK  
company 公司   c-w #`  
compensation 賠償   4G&`&fff]  
compound interest 複利   fzsy<Vl",  
consignee 承銷人   /%@;t@BK4  
consignment 寄銷   epy2}TI  
consignor 寄銷人   `DM%a~^yg  
consolidated balance sheet 合併資產負債表   I G1];vX  
consolidated profit and loss account 合併損益表   fdl.3~.C  
consolidation 合併   6VW*8~~Xy  
construction cost 營建成本   lY%I("2=  
construction revenue 營建收入   U^m#!hp  
contract 合同   JT+c7W7  
control account 統制賬戶   K_i|cYGV  
copyright 版權   ww2mL <B  
corporation 公司   \YP,}_~  
cost 成本   (W1$+X  
cost accounting 成本會計   hD6
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cost of labour 勞工成本   
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cost of production 生產成本   uwwR$ (\7  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   Tzq@ic#!B  
cost price 成本價格   sJ6.3= c  
credit 貸方   A3]A
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credit note 收款通知單   WzIUHNn'I  
creditor 債權人   U1\7Hcs$  
crossed check 橫線支票   3?Pg ;  
current account 往來活期賬戶   0 QTI;3  
current asset 流動資產   &Ok1j0~~  
current liability 流動負債   h"FI]jK|}  
current profit and loss 本期損益   ]# :WL)@  
debit 借方   F#Lo ^ 8  
debt 債務   yD+4YD  
debtor 債務人   Exb64n-_=  
deed 契據   QLqtE;;)JK  
deferred assets 遞延資產   fU>l:BzJK  
deferred liabilities 遞延負債   l=?e0d>O  
delivery 交貨   W[2]$TwT  
delivery expense 送貨費   +B*]RL[th  
delivery order 出貨單   {npm9w<;  
demand draft 即期匯票   WZQ2Mi<&1'  
demand note 即期票據   #U:|
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demurrage charge 延期費   ]$smF
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deposit 存款   dq93P%X24  
deposit slip 存款單   UtQj<18<  
depreciation 折舊   bRAD_  
direct cost 直接成本   JR!-1tnc  
direct labour 直接人工   D<WnPLA$g  
director 董事   gN/<g8  
discount 折扣   Giyh( DL  
discount on purchase 進貨折扣   Fp\;j\pfw  
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