[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。   bO
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acceptance 承兌   !d.>r 7w  
account 賬戶   k+$4?/A  
accountant 會計員   %n25Uq  
accounting 會計   {Ch"zuPX  
accounting system 會計制度   `YNC_r#tG  
accounts payable 應付賬款   B5HdC%8/}  
accounts receivable 應收賬款   X&.$/xaT  
accumulated profits 累積利益   2gAdZE&Y  
adjusting entry ?#123;整記錄   tcEf ~|3  
adjustment ?#123;整   hX%v`8  
administration expense 管理費用   (B,t 1+%  
advances 預付   T1
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advertising expense 廣告費   &6=ZT:.6Te  
agency 代理   Z4o
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agent 代理人   >5Oy^u6Ly  
agreement 契約   "!6~*!]c  
allotments 分配數   n "KJB  
allowance 津貼   !a(qqZ|s  
amalgamation 合併   oy bzD  
amortization 攤銷   up3<=u{>  
amortized cost 應攤成本   MVP)rugU  
annuities 年金   Y~hd<8 ~  
applied cost 已分配成本   irb.F>(x  
applied expense 已分配費用   %GCd?cFF  
applied manufacturing expense 己分配製造費用   >ha Ixs`
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apportioned charge 攤派費用   JS?l?~  
appreciation 漲價   <VR&=YJ  
article of association 公司章程   rbun5&RCyW  
assessment 課稅   {_ho!OS>  
assets 資產   R 4QwWSBJ  
attorney fee 律師費   soQzIx  
audit 審計   ; 9&.QR(  
auditor 審計員   JvJ!\6Q@  
average 平均數   k,iV$,[TF  
average cost 平均成本   :'rZZeb'  
bad debt 壞賬   FJ,\?ooGf  
balance 餘額   1fhK{9#  
balance sheet 資產負債表   k=~pA iRDN  
bank account 銀行賬戶   \ Q8q9|g?]  
bank balance 銀行結存   5`'au61/2  
bank charge 銀行手續費   2]RH)W86;  
bank deposit 銀行存款   ~uZLe\>K  
bank discount 銀行貼現   $4*E\G8  
bank draft 銀行匯票   j X!ftm2  
bank loan 銀行借款   m *bKy;'8  
bank overdraft 銀行透支   p9}c6{Wp  
bankers acceptance 銀行承兌   k&_u\D"^"%  
bankruptcy 破產   Fl
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bearer 持票人   zV(tvt  
beneficiary 受益人   }%ZG>LG5J  
bequest 遺產   ($ B]9*  
bill 票據   `MYKXBM  
bill of exchange 匯票   fRa-bqQ  
bill of lading 提單   ^AjYe<RU}  
bills discounted 貼現票據   (=tF2YBV  
bills payable 應付票據   aU]O$Pg{  
bills receivable 應收票據   I;.! hV>E  
board of directors 董事會   9k+&fyy  
bonds 債券   3G/ mB  
bonus 紅利   b}*@=X=4o  
book value 賬面價值   {p*hNi)0  
bookkeeper 簿記員   (VXx G/E3  
bookkeeping 簿記   
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branch office general ledger 支店往來賬戶   sa gBmA~  
broker 經紀人   Gp3nR<+  
brought down 接前   k5%0wHpk=  
brought forward 接上頁   "K$Wh1<7  
budget 預算   -G<2R"Q#N  
by-product 副產品   sHPwW5j/o'  
by-product sales 副產品銷售   cwWSNm|  
capital 股本   73s3-DS,  
capital income 資本收益   XG\a-dq[  
capital outlay 資本支出   )4F/T,{;m  
capital stock 股本   yc%E$g  
capital stock certificate 股票   qfP"UAc{ /  
carried down 移後   d,J<SG&L&  
carried forward 移下頁   5IE+
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cash 現金   LY88;*:S  
cash account 現金賬戶   ?ZuD _L-i  
cash in bank 存銀行現金   oB{}-[G  
cash on delivery 交貨收款   5)>ZO)F&  
cash on hand 庫存現金   _Dcc<-.  
cash payment 現金支付   z Jo#
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cash purchase 現購   <;,S"e  
cash sale 現沽   =y-!k)t  
cashier 出?#123;員   lgjo
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cashiers check 本票   qp~4KukL  
certificate of deposit 存款單折   ekl?K~  
certificate of indebtedness 借據   :af; yu  
certified check 保付支票   &DbGyV8d"|  
certified public accountant 會計師   s?G'l=CcKu  
charges 費用   .t^UK#@#4  
charge for remittances 匯水手續費   mb~=Xy k&  
charter 營業執照   MNf@HG  
chartered accountant 會計師   C@UJOB  
chattles 動產   hDD~,/yVxs  
check 支票   X.T\=dm%v  
che stub 支票存根   ++Ys9Y)*,  
closed account 己結清賬戶   !AD0-fZ  
closing 結算   Z*vpQBbu  
closing entries 結賬紀錄   x,w`OMQ}c  
closing stock 期末存貨   eA*Jfb  
closing the book 結賬   srCh
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columnar journal 多欄日記賬   sQ>B_
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combination 聯合   iQm.]A  
commission 佣金   ]2xx+P#Y  
commodity 商品   9OQ0Yc!3  
common stock 普通股   e1 
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company 公司   JW%/^'  
compensation 賠償   z"s%#/#  
compound interest 複利   5}d/8tS  
consignee 承銷人   =ve*g&  
consignment 寄銷   _8NEwwhc  
consignor 寄銷人   kuTq8p2E  
consolidated balance sheet 合併資產負債表   FQ_%)Ty2  
consolidated profit and loss account 合併損益表   ;5Wx$Yfx  
consolidation 合併   DQ n`@  
construction cost 營建成本   0x>/6 <<  
construction revenue 營建收入   C$'D]fX  
contract 合同   x'=3&vc4  
control account 統制賬戶   /XW&q)z-Hl  
copyright 版權   N)vk0IM!  
corporation 公司   ni"$[8U  
cost 成本   dxkRk#mf:  
cost accounting 成本會計   1o;g1Z/  
cost of labour 勞工成本   rt3f7 s*  
cost of production 生產成本   ,{ uW8L  
cost of manufacture 製造成本   'Ffy8z{&3  
cost of sales 銷貨成本   i!1ho T$  
cost price 成本價格   u^aFj%}]L  
credit 貸方   j*eUF-J1  
credit note 收款通知單   l?o-!M{  
creditor 債權人   T]Tdx.B  
crossed check 橫線支票   k"q!|+&Fs  
current account 往來活期賬戶   ~|r'2V*  
current asset 流動資產   ]< s\V-y  
current liability 流動負債   uXG`6|
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current profit and loss 本期損益   ;LQ# *NjL\  
debit 借方   7g A08M[O  
debt 債務   f.aB?\"f6  
debtor 債務人   >op:0on]}  
deed 契據   B.}_] ,  
deferred assets 遞延資產   kvW
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deferred liabilities 遞延負債   N"Qg\PS_  
delivery 交貨   V9fGVDl;  
delivery expense 送貨費   [5?4c'Ev  
delivery order 出貨單   <THZ2`tTK3  
demand draft 即期匯票   ?fbgU  
demand note 即期票據   FGDGWcRw~  
demurrage charge 延期費   O6m.t%*  
deposit 存款   u0bfX,e2U  
deposit slip 存款單   BR& Aq  
depreciation 折舊   %YcxC0S[  
direct cost 直接成本   h&=O -5  
direct labour 直接人工   T3USNc51  
director 董事   w24{_ N  
discount 折扣   ^wx%CdFm'P  
discount on purchase 進貨折扣   ]6$,IKE7  
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