[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。   M3
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acceptance 承兌   $e7dE
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account 賬戶   d([NU;  
accountant 會計員   >v9 ("  
accounting 會計   gh3XC.&  
accounting system 會計制度   H\7Qf8s|{  
accounts payable 應付賬款   wG4=[d  
accounts receivable 應收賬款   |>(;gr/5(  
accumulated profits 累積利益   G-[fz  
adjusting entry ?#123;整記錄   vcnUb$%  
adjustment ?#123;整   F`;oe[wf k  
administration expense 管理費用   |"vUC/R2&  
advances 預付   R g7 O  
advertising expense 廣告費   C&b^TLe  
agency 代理   MMglo3  
agent 代理人   J)iy6{0"  
agreement 契約   E4aCL#}D  
allotments 分配數   y-gSal  
allowance 津貼   z!quA7s<]  
amalgamation 合併   o[W7' 1O  
amortization 攤銷   wIIxs_2Q0c  
amortized cost 應攤成本   f:gXXigY,  
annuities 年金   X|)Ox ,(  
applied cost 已分配成本   )pV5l|`  
applied expense 已分配費用   j()<.h;'  
applied manufacturing expense 己分配製造費用   (-tF=wR,W  
apportioned charge 攤派費用   1CFTQB>  
appreciation 漲價   uI^E9r/hB  
article of association 公司章程   Cvr?%+)$M  
assessment 課稅   @sRUl ,M;Z  
assets 資產   UGK4uK+I`  
attorney fee 律師費   6C>"H  
audit 審計   3zU!5
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auditor 審計員   Z> jk\[  
average 平均數   %]Gm  
average cost 平均成本   ."<mL}Fi(  
bad debt 壞賬   i>w'$ {  
balance 餘額   T> cvV  
balance sheet 資產負債表   )'BuRN8  
bank account 銀行賬戶   2?hc94  
bank balance 銀行結存   $IzhaX  
bank charge 銀行手續費   TQyi-Dc  
bank deposit 銀行存款   #IjG[a-  
bank discount 銀行貼現   (5y+g?9d;  
bank draft 銀行匯票   }=CL/JHz  
bank loan 銀行借款   T >XnVK  
bank overdraft 銀行透支   w,fA-*bZ 0  
bankers acceptance 銀行承兌   O`_!G`E  
bankruptcy 破產   1Uzsw  
bearer 持票人   ;Ll/rJ:*  
beneficiary 受益人   8.4
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bequest 遺產   t{n|!T&  
bill 票據   n4Od4&r  
bill of exchange 匯票   c+:LDc3!Gb  
bill of lading 提單   fG2
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bills discounted 貼現票據   Te=[tx~x  
bills payable 應付票據    B@Acm  
bills receivable 應收票據   X_yAx)Do  
board of directors 董事會   I^>m-M.  
bonds 債券   ?-m
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bonus 紅利   7p'L(dq  
book value 賬面價值   -F.A1{l[.  
bookkeeper 簿記員   R4+Gmx 1  
bookkeeping 簿記   ag Za+a  
branch office general ledger 支店往來賬戶   d7 )&Z:   
broker 經紀人   %$K2$dq5  
brought down 接前   n\8
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brought forward 接上頁   =SJwCT0;  
budget 預算   J ik+t\A  
by-product 副產品   <T?H H$es)  
by-product sales 副產品銷售   4FK|y&p4r  
capital 股本   +X
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capital income 資本收益   :<$B o  
capital outlay 資本支出   oxkA+}^j8M  
capital stock 股本   : tKa1vL  
capital stock certificate 股票   CG!/Lbd  
carried down 移後   i[obQx S94  
carried forward 移下頁   T~B'- >O  
cash 現金   v0EF?$Wo  
cash account 現金賬戶   r[>4b}4s  
cash in bank 存銀行現金   LgN\%5f-  
cash on delivery 交貨收款   P|m V((/m4  
cash on hand 庫存現金    wfr+-  
cash payment 現金支付   |3\$\qa  
cash purchase 現購   Sn 3@+9J  
cash sale 現沽   ~ KNdV  
cashier 出?#123;員   )aY^
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cashiers check 本票   cR.[4rG'  
certificate of deposit 存款單折   TG ,T>'   
certificate of indebtedness 借據   'Oyx X  
certified check 保付支票   axT-  
certified public accountant 會計師   ,0ZkE}<=w  
charges 費用   uYW9kw>$  
charge for remittances 匯水手續費   #$trC)?~q  
charter 營業執照   )U4h?
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chartered accountant 會計師   Ta;'f7Oz  
chattles 動產   b"x[+&%i  
check 支票   VT
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che stub 支票存根   UO%VuC5B  
closed account 己結清賬戶   !Gwf"-TQ  
closing 結算   Fa]fSqy@;  
closing entries 結賬紀錄   ;DWtCtD  
closing stock 期末存貨   7bBOV(/s  
closing the book 結賬   ofeSGx  
columnar journal 多欄日記賬   BzFD_A>j;_  
combination 聯合   yl63VX8w}  
commission 佣金   ('1k%`R%  
commodity 商品   /0|niiI  
common stock 普通股   ppcuMcR{  
company 公司   nsChNwPX  
compensation 賠償   YXC?q  
compound interest 複利   Jz(!eTVs  
consignee 承銷人   @)0-oa,u+  
consignment 寄銷   :/e=J  
consignor 寄銷人   3wRk -sl  
consolidated balance sheet 合併資產負債表   JI1O(  
consolidated profit and loss account 合併損益表   DwTqj=l  
consolidation 合併   IEb"tsel  
construction cost 營建成本   }Ip"j]h  
construction revenue 營建收入   VKa -  
contract 合同   {4\hxyw  
control account 統制賬戶   I"*;fdm  
copyright 版權   Bsm>^zZ`YU  
corporation 公司   :UuPy|>  
cost 成本   D} Jhg`9  
cost accounting 成本會計   yKR0]6ahA  
cost of labour 勞工成本   <&'Ye[k  
cost of production 生產成本   T7
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cost of manufacture 製造成本   8.ek_r  
cost of sales 銷貨成本  
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cost price 成本價格   G >hmVd  
credit 貸方   F\.n42Tz  
credit note 收款通知單   Ed/@&52z0  
creditor 債權人   HLMEB0zh^  
crossed check 橫線支票   J90q\_dY.  
current account 往來活期賬戶   ],r?]>  
current asset 流動資產   bTzVmqGY  
current liability 流動負債   rQNT  
current profit and loss 本期損益   <DS+"#  
debit 借方   CL(,Q8yG  
debt 債務   #&\hgsw/T  
debtor 債務人   ?i4}[q  
deed 契據   hA`>SkO  
deferred assets 遞延資產   [woR9azC  
deferred liabilities 遞延負債   YWA:741  
delivery 交貨   3Lwl~h!  
delivery expense 送貨費   nbYkr*: "t  
delivery order 出貨單   t/cjz/]  
demand draft 即期匯票   ?V_Qa0k  
demand note 即期票據   OT7F#:2`  
demurrage charge 延期費   6l#1E#]|  
deposit 存款   @]f"X>  
deposit slip 存款單   G)l[\6Dn  
depreciation 折舊   o"^}2^)_SR  
direct cost 直接成本   EmNB}\IYU  
direct labour 直接人工   )>,b>7  
director 董事   >vg!<%]W ]  
discount 折扣   :V2j'R,  
discount on purchase 進貨折扣   MBCA%3z08  
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