[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。   gT8(LDJ  
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acceptance 承兌   ,l&?%H9q  
account 賬戶   !td!">r46e  
accountant 會計員   )?
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accounting 會計   gvc@q`_]  
accounting system 會計制度   P` Zon  
accounts payable 應付賬款   t=7Gfv
 
accounts receivable 應收賬款   XIIq0I  
accumulated profits 累積利益   4u5j 7`O  
adjusting entry ?#123;整記錄   6/;YS[jX  
adjustment ?#123;整   :-x?g2MY  
administration expense 管理費用   0N1t.3U  
advances 預付   Szzj9K  
advertising expense 廣告費   phDIUhL$z  
agency 代理   DGJ:#UE  
agent 代理人   5]
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agreement 契約   O<vBuD2  
allotments 分配數   Qh@Q6  
allowance 津貼   D*.3]3-I  
amalgamation 合併   CAc]SxLh  
amortization 攤銷   >)K3  
amortized cost 應攤成本   F>.y>h  
annuities 年金   ?h`,@~6u  
applied cost 已分配成本   vJ0v6\  
applied expense 已分配費用   ]{tWfv|Xg8  
applied manufacturing expense 己分配製造費用   Jz''UJY/O  
apportioned charge 攤派費用   \gP?uJ  
appreciation 漲價   ~;(\a@ _  
article of association 公司章程   Ls2O
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assessment 課稅   KLe6V+ki*  
assets 資產   A6szTX#0  
attorney fee 律師費   Z&^vEQ  
audit 審計   TD\TVK3P  
auditor 審計員   @C-dCC?  
average 平均數   Dml?.-Uv<  
average cost 平均成本   Rc)]A&J  
bad debt 壞賬   Ie!KIU  
balance 餘額   UusAsezm:  
balance sheet 資產負債表   D?ic~-&  
bank account 銀行賬戶   _U}|Le@ e  
bank balance 銀行結存   :/6:&7s  
bank charge 銀行手續費   yi^X?E{WnX  
bank deposit 銀行存款   *`OXgkQ  
bank discount 銀行貼現   igOX0  
bank draft 銀行匯票   )-+tN>Bb  
bank loan 銀行借款    '0f!o&?g  
bank overdraft 銀行透支   qo9&e~Y<G  
bankers acceptance 銀行承兌   tic 3a1  
bankruptcy 破產   T \34<+n1N  
bearer 持票人    e$  
beneficiary 受益人   C
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bequest 遺產   %w_MRC  
bill 票據   ^Ip\`2^u  
bill of exchange 匯票   ?o V.SG'  
bill of lading 提單   .dzw5R&  
bills discounted 貼現票據   a\-5tYo`u  
bills payable 應付票據   MeD/)T{G~  
bills receivable 應收票據  
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board of directors 董事會   v2|zIZ  
bonds 債券   xD7Y"%Pbx  
bonus 紅利   2;:]Q.g  
book value 賬面價值   2s2KI=6  
bookkeeper 簿記員   =2Ju)!%wr  
bookkeeping 簿記   1 =?pL$+G  
branch office general ledger 支店往來賬戶   (O ;R~Io  
broker 經紀人   e>Q:j_?.e  
brought down 接前   v-$X1s  
brought forward 接上頁   v'L"sgW6I  
budget 預算   O0^Y1l  
by-product 副產品   /pe.?Zd  
by-product sales 副產品銷售   Xj?LU7  
capital 股本   ]mBlXE:Z  
capital income 資本收益   -{3^~vW|<  
capital outlay 資本支出   }`whg8 fZ  
capital stock 股本   :^7 _E&  
capital stock certificate 股票   B%Oi1bO  
carried down 移後   Jv2V@6a(  
carried forward 移下頁   bA Y>o
 
cash 現金   *[nS
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cash account 現金賬戶   ;rJ#>7K  
cash in bank 存銀行現金   ">|L<  
cash on delivery 交貨收款   ;).QhHeg>  
cash on hand 庫存現金   8QFRX'i  
cash payment 現金支付   <y-2ovw*  
cash purchase 現購   $v{sb,  
cash sale 現沽   IxG0TJ_  
cashier 出?#123;員   f$nZogaQ  
cashiers check 本票   1g!%ej jd  
certificate of deposit 存款單折   Y0'~u+KS`5  
certificate of indebtedness 借據   j~2t^Qz  
certified check 保付支票   ue *mTMN  
certified public accountant 會計師   USf;}F:-C  
charges 費用   7Il /+l(  
charge for remittances 匯水手續費   iaJN~m\ M  
charter 營業執照   :fG9p`  
chartered accountant 會計師   >48)@sS  
chattles 動產   p'SY 2xq-,  
check 支票   XK l3B=h  
che stub 支票存根   'vIVsv<p  
closed account 己結清賬戶   P>6 wr\9i[  
closing 結算   Q!Dr3x  
closing entries 結賬紀錄   ~xZ)b
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closing stock 期末存貨   Lp||C@h~  
closing the book 結賬   Wm58[;%LTw  
columnar journal 多欄日記賬   kZ_5R#xK  
combination 聯合   ``?Z97rH  
commission 佣金   wCr+/"t  
commodity 商品   fwyz|>H_Y(  
common stock 普通股   C"}]P W  
company 公司   doe u`  
compensation 賠償   f#vVk  
compound interest 複利   !P:~oo=  
consignee 承銷人   nG5: H.)  
consignment 寄銷   FCr>$  
consignor 寄銷人   }WkR-5N  
consolidated balance sheet 合併資產負債表   rFv=j:8  
consolidated profit and loss account 合併損益表   FJ&?My,=J  
consolidation 合併   Yv;18j*<  
construction cost 營建成本   CI?M2\<g  
construction revenue 營建收入   x:Tm4V{  
contract 合同   my3W[3#  
control account 統制賬戶   i3y>@$fRL\  
copyright 版權   h "r)z6Q/  
corporation 公司   /?8rj3  
cost 成本   J o ]8?U(^  
cost accounting 成本會計   ab5z&7Re6  
cost of labour 勞工成本   cbA90 8@s  
cost of production 生產成本   *j= whdw%J  
cost of manufacture 製造成本   i%_nH"h  
cost of sales 銷貨成本   xqzdXL}  
cost price 成本價格   ?Da!QH >,]  
credit 貸方  
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credit note 收款通知單   bxg9T(Bj
 
creditor 債權人   |N>TPK&Xt  
crossed check 橫線支票   V-iY2YiR  
current account 往來活期賬戶   G& *2h2,]  
current asset 流動資產   Co>=<\yi  
current liability 流動負債   Ih0kdi  
current profit and loss 本期損益   '.DFyHsq  
debit 借方   n.xW"omN  
debt 債務   HTCn=MZm ?  
debtor 債務人   -i?-Xj#%  
deed 契據   6d3-GMUQ  
deferred assets 遞延資產   )Wm:Ilq  
deferred liabilities 遞延負債   UYb:q  
delivery 交貨   Hlq#X:DCn  
delivery expense 送貨費   +lqX;*a=N  
delivery order 出貨單   {o[*S%Z"  
demand draft 即期匯票   P\CT|K'P  
demand note 即期票據   .qBf`T;  
demurrage charge 延期費   5eWGX  
deposit 存款   {)0"?$C_H  
deposit slip 存款單   j!P]xl0vOZ  
depreciation 折舊   VS\~t  
direct cost 直接成本   !N1DJd  
direct labour 直接人工   wGf SVA-q\  
director 董事   4HK#]M>yz  
discount 折扣   <J QvuC  
discount on purchase 進貨折扣   T/&4lJ^2l^  
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