[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。   34;c0
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acceptance 承兌   z%Z}vWn  
account 賬戶   d}l^yln  
accountant 會計員   4`8.\  
accounting 會計   uhc 0,V;S  
accounting system 會計制度   LG<lZ9+y  
accounts payable 應付賬款   B.P64"w  
accounts receivable 應收賬款   -|)[s[T~m  
accumulated profits 累積利益   FJU)AjS~  
adjusting entry ?#123;整記錄   $\^]MxI  
adjustment ?#123;整   r`B+ KQ4  
administration expense 管理費用   U1q$B32  
advances 預付   LWQ BGiJj  
advertising expense 廣告費   iL,3g[g  
agency 代理   b$$XriD]  
agent 代理人   M9&tys[KX  
agreement 契約   <}mT[;:"  
allotments 分配數   wj'iU&aca  
allowance 津貼   ]#:xl}'LS  
amalgamation 合併   HJcZ~5jf  
amortization 攤銷   (QRl -| +  
amortized cost 應攤成本   .<NXk"\!y  
annuities 年金   2~`dV_  
applied cost 已分配成本   T=R
94  
applied expense 已分配費用   $1dI  
applied manufacturing expense 己分配製造費用   zcZw}  
apportioned charge 攤派費用   bs`/k&'  
appreciation 漲價   I9Sh~vTm=u  
article of association 公司章程   %@xYg{  
assessment 課稅   f:UN~z'yr  
assets 資產   C,<TAm  
attorney fee 律師費   hT]p8m aRZ  
audit 審計   (w^&NU'e  
auditor 審計員   <bjy<98LT  
average 平均數    ]_pL79y  
average cost 平均成本   HkV/+ {;S~  
bad debt 壞賬   )xK!i.  
balance 餘額   z::2O/ho  
balance sheet 資產負債表   (qG$u&  
bank account 銀行賬戶   A"k,T7B  
bank balance 銀行結存   ?#[K&$}  
bank charge 銀行手續費   3PEs$m9e  
bank deposit 銀行存款   N-Z 9  
bank discount 銀行貼現   ""a8eB6  
bank draft 銀行匯票   <'B^z0I,  
bank loan 銀行借款   jFc{$#g-
 
bank overdraft 銀行透支   s6]f#s5o  
bankers acceptance 銀行承兌   Aa Ma9hvT!  
bankruptcy 破產   zc{C+:3$^  
bearer 持票人   {Eb6.  
beneficiary 受益人   .=FJ5?:4i%  
bequest 遺產   x('yBf  
bill 票據   Rq9gtx8,=  
bill of exchange 匯票   <>:kAT,sP  
bill of lading 提單   eo80L  
bills discounted 貼現票據   #.=' dSj  
bills payable 應付票據   p~b$+8#+  
bills receivable 應收票據  
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board of directors 董事會   =e+go ]87x  
bonds 債券   5jLDe~  
bonus 紅利   QezK&iJg  
book value 賬面價值   6GN'rVr!Z  
bookkeeper 簿記員   ')aYkO{%sb  
bookkeeping 簿記   X ,  
branch office general ledger 支店往來賬戶   'YeJGzsJp  
broker 經紀人   ~;W% s  
brought down 接前   |eqDT,4  
brought forward 接上頁   5 9vGLN!L  
budget 預算   FN R& :  
by-product 副產品   EGt)tI&  
by-product sales 副產品銷售   !:8!\gE^P  
capital 股本   %Fv)$ :b  
capital income 資本收益   ]5\vYk  
capital outlay 資本支出   <*+M BF  
capital stock 股本   ^PI49iB  
capital stock certificate 股票   ]3C8  
carried down 移後   m+=!Z|K  
carried forward 移下頁   iiTUhO )  
cash 現金   [ n2udV  
cash account 現金賬戶   c>SeOnf  
cash in bank 存銀行現金   Sf8d|R@O  
cash on delivery 交貨收款   8{YxUD  
cash on hand 庫存現金   &g!/@*[Nhh  
cash payment 現金支付   +9X[gef8  
cash purchase 現購   p1nA7;B-m  
cash sale 現沽   }0( Na  
cashier 出?#123;員   9?8`"v  
cashiers check 本票   Q  [{vU  
certificate of deposit 存款單折   ht|r+v-  
certificate of indebtedness 借據   "Tv7*3>  
certified check 保付支票   dc)G k  
certified public accountant 會計師   7yp*I[1Qf>  
charges 費用   ~#CCRUhM  
charge for remittances 匯水手續費   E@FenCF  
charter 營業執照   IoA;q)  
chartered accountant 會計師   lu_Gr=#O  
chattles 動產   K5SO($  
check 支票   [P/gM3*'  
che stub 支票存根   ?la_ +;m  
closed account 己結清賬戶   8##jd[o&p~  
closing 結算   hgK=fHJk  
closing entries 結賬紀錄   d%3BJ+J  
closing stock 期末存貨   "}! rM6 h  
closing the book 結賬   V1.F`3h~  
columnar journal 多欄日記賬   T8-$[ 2  
combination 聯合   7;NV 1RV  
commission 佣金   7&4,',0VL  
commodity 商品   1RA$hW@}  
common stock 普通股   "tM/`:Qp  
company 公司   y~7lug  
compensation 賠償   O 0#Jl8  
compound interest 複利   ydQ
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consignee 承銷人   TeJ `sJ  
consignment 寄銷   {%{GZ  
consignor 寄銷人   sd53 _sV  
consolidated balance sheet 合併資產負債表   b U NYTF{  
consolidated profit and loss account 合併損益表   B! V{.p  
consolidation 合併   EcIQ20Z_-  
construction cost 營建成本   SK52.xXJ  
construction revenue 營建收入   ^A`(  
contract 合同   {M/c!
  
control account 統制賬戶   "44?n <1  
copyright 版權   fh#_Mj+y  
corporation 公司   @'@6vC  
cost 成本   09Y?!,  
cost accounting 成本會計   l,wN@Nk  
cost of labour 勞工成本   yU,xcq~l  
cost of production 生產成本   e-9unnk  
cost of manufacture 製造成本   7-I>53@  
cost of sales 銷貨成本    c^
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cost price 成本價格   070IBAk}_  
credit 貸方   .5 ;LL,S-  
credit note 收款通知單   Ky#B'Bh}`g  
creditor 債權人   p^P y,  
crossed check 橫線支票   Aw;vg/#~md  
current account 往來活期賬戶   `Xdxg\|  
current asset 流動資產   ]0 RXo3  
current liability 流動負債   D 'cY7P  
current profit and loss 本期損益   ; ,jLtl  
debit 借方   F|TMpH/  
debt 債務   !"%sp6Wc  
debtor 債務人   o'/C$E4W  
deed 契據   N+q
Lxk  
deferred assets 遞延資產   }Y`<(V5:  
deferred liabilities 遞延負債   )C]&ui~1  
delivery 交貨   Ch"8cl;Fm  
delivery expense 送貨費   8Ql'(5|T  
delivery order 出貨單   siYRRr  
demand draft 即期匯票   o!`O i5  
demand note 即期票據   Wx$q: $h@q  
demurrage charge 延期費   zI_G
dQNfN  
deposit 存款   2pa3}6P+  
deposit slip 存款單   FLI8r:  
depreciation 折舊   < iI6@X>  
direct cost 直接成本   w/5^R  
direct labour 直接人工   @B[Cc`IN"  
director 董事   lc7a@qnw  
discount 折扣   9,f<Nb(\  
discount on purchase 進貨折扣   8`2<g0V2  
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