[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。   (rau8  
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acceptance 承兌   Xp<A@2wt?  
account 賬戶   hP,b-R9\  
accountant 會計員   ^aGZJiyJ  
accounting 會計   h[Ndtq>3{  
accounting system 會計制度   OHx ,*
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accounts payable 應付賬款   >DPds~k  
accounts receivable 應收賬款   '-$))A
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accumulated profits 累積利益   OL,/-;z6  
adjusting entry ?#123;整記錄    muK'h`  
adjustment ?#123;整   61ON  
administration expense 管理費用   wrZ7Sr!/V  
advances 預付   :w?:WH?2L  
advertising expense 廣告費   #i
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agency 代理   o|z
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agent 代理人   Y&K<{KA\4  
agreement 契約   )nf=eU4|  
allotments 分配數   [=]+lei  
allowance 津貼   .(TQ5/ ~  
amalgamation 合併   CVyx lc>  
amortization 攤銷   =DeHxPv}f  
amortized cost 應攤成本   ]Ct`4pA  
annuities 年金   .Um?5wG~i  
applied cost 已分配成本   s0~0
5{  
applied expense 已分配費用   ]%cHm4#m3  
applied manufacturing expense 己分配製造費用   CF4Oh-f  
apportioned charge 攤派費用   E|F!S(.:,M  
appreciation 漲價   > {'5>6u  
article of association 公司章程   /8P4%[\  
assessment 課稅   =UI,+P:  
assets 資產   97:t29N  
attorney fee 律師費   F]URf&U  
audit 審計   Q
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auditor 審計員   w /Bn2b D  
average 平均數   ft~|  
average cost 平均成本   tu?Z@W/  
bad debt 壞賬   c5T~0'n  
balance 餘額   zR3lX}g  
balance sheet 資產負債表   4U LJtM3  
bank account 銀行賬戶   Xud H
 
bank balance 銀行結存   $ g1wK}B3  
bank charge 銀行手續費   =,/A\F  
bank deposit 銀行存款   pQ[o3p!&9  
bank discount 銀行貼現   rE bx%u7Q  
bank draft 銀行匯票   rA1zyZlz  
bank loan 銀行借款   rC1qGzg\a  
bank overdraft 銀行透支   ~I/>i&|M1  
bankers acceptance 銀行承兌   [t"_}t=w  
bankruptcy 破產   jFJW3az@z  
bearer 持票人   A|`Joxr  
beneficiary 受益人   yP<:i CY  
bequest 遺產   ecSdU>  
bill 票據   Hz!
U_?  
bill of exchange 匯票   >~^mIu_BH  
bill of lading 提單   /q*Qx )y+1  
bills discounted 貼現票據   *1I D`o  
bills payable 應付票據   s$DT.cvO  
bills receivable 應收票據   }K#&5E  
board of directors 董事會   0%qctZy  
bonds 債券   A^= Hu,"
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bonus 紅利   W=;(t  
book value 賬面價值   "S{6LW kD  
bookkeeper 簿記員   #Tg|aW$(*  
bookkeeping 簿記   kw}ISXz v  
branch office general ledger 支店往來賬戶   w/^0
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broker 經紀人   D@lAT#vA  
brought down 接前   3 4A&LBwC  
brought forward 接上頁   w7`@=kVx  
budget 預算   &ESR1$)'P  
by-product 副產品   9`gGsC  
by-product sales 副產品銷售   0N3tsIm>  
capital 股本   SCI-jf3WN  
capital income 資本收益   2'O!
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capital outlay 資本支出   sGDrMAQt  
capital stock 股本   WW8L~4Zy  
capital stock certificate 股票   1=o(s IeA  
carried down 移後   &]"_pc/>m  
carried forward 移下頁   :+
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cash 現金   1TD&&EC  
cash account 現金賬戶   *~t$k56  
cash in bank 存銀行現金   0-&sJ  
cash on delivery 交貨收款   tUAY]BJ*s  
cash on hand 庫存現金   ,mE]?XyO  
cash payment 現金支付   $.3CiM}~  
cash purchase 現購   t+4%,n f_1  
cash sale 現沽   ;t@ 3Go  
cashier 出?#123;員   HS5Ug'\446  
cashiers check 本票   .>gU 9A(Nk  
certificate of deposit 存款單折   ~A:;?A'.  
certificate of indebtedness 借據   ?+
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certified check 保付支票   9B6_eFb  
certified public accountant 會計師   ?GMeA}j  
charges 費用   BB73'W8y  
charge for remittances 匯水手續費   Bc9|rlV,  
charter 營業執照   B"E(Y M  
chartered accountant 會計師   U0|j^.)  
chattles 動產   2sd=G'7!  
check 支票   (EF$^FYPK  
che stub 支票存根   |)P;%Fy9  
closed account 己結清賬戶   n.H`1@  
closing 結算   FDG
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closing entries 結賬紀錄   ;KjMZ(Iil1  
closing stock 期末存貨   !f]3Riw-=,  
closing the book 結賬   Lw2Y P[CR  
columnar journal 多欄日記賬   ?;.+A4  
combination 聯合   raI~BIfe  
commission 佣金   k f K"
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commodity 商品   fY+ .#V  
common stock 普通股   /*R' xBr  
company 公司   bM3'm$34  
compensation 賠償   $gD(MKR)~  
compound interest 複利   @}rfY9o'  
consignee 承銷人   EpoQV^Ey  
consignment 寄銷   #.G>SeTn2}  
consignor 寄銷人   Y @ ,e  
consolidated balance sheet 合併資產負債表   4#Nd;gM2  
consolidated profit and loss account 合併損益表   fS$Yl~-m?  
consolidation 合併   NNpa69U  
construction cost 營建成本   []fj~hj  
construction revenue 營建收入   BxN#Nk~  
contract 合同   s
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control account 統制賬戶   v_F?x!  
copyright 版權   M+&eh*:z:  
corporation 公司   apWrcaj  
cost 成本   vR.6^q  
cost accounting 成本會計   8w@jUGsc  
cost of labour 勞工成本   GMp'KEQQ  
cost of production 生產成本   H(ftOd.y  
cost of manufacture 製造成本   k}a!lI:  
cost of sales 銷貨成本   0BwQ!B.  
cost price 成本價格   P6
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credit 貸方   UtW3KvJ#=  
credit note 收款通知單   #(}_2 x5  
creditor 債權人   %RF  
crossed check 橫線支票   @P*P8v8:  
current account 往來活期賬戶   Y?SJQhN6W  
current asset 流動資產   7&U+f:-w  
current liability 流動負債   =|t1eSzc  
current profit and loss 本期損益   r3lr`s`  
debit 借方   .;sPG  
debt 債務   -`<N,  
debtor 債務人   JG+o~tQC  
deed 契據   [8g\pPQ  
deferred assets 遞延資產     k`zK  
deferred liabilities 遞延負債   @[N~;>  
delivery 交貨   K1:)J.ca_  
delivery expense 送貨費   kR|DzB7  
delivery order 出貨單   us *l+Jw,m  
demand draft 即期匯票   B'~i Z65  
demand note 即期票據   )uJ`E8>-  
demurrage charge 延期費   ]V7hl#VO  
deposit 存款   x-k/rZ  
deposit slip 存款單   o~N-
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depreciation 折舊   9jFDBy+  
direct cost 直接成本   y,eoTmaI  
direct labour 直接人工   e/~<\  
director 董事   pNme jz:   
discount 折扣   WED7]2>  
discount on purchase 進貨折扣   QLLVOJi  
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