[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。   3
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acceptance 承兌   [?da BXS  
account 賬戶   R G/P]  
accountant 會計員   X*e:MRw[  
accounting 會計   1Sv$!xX`n  
accounting system 會計制度   <4^y7]]F  
accounts payable 應付賬款   S Z &[o&H  
accounts receivable 應收賬款   YT@N$kOg_  
accumulated profits 累積利益   fQw|SW  
adjusting entry ?#123;整記錄   @s\}ER3  
adjustment ?#123;整   VD{_
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administration expense 管理費用   3>^B%qg6  
advances 預付   ^SS9BQ*m  
advertising expense 廣告費   _b &Aa%  
agency 代理   o/!a7>xO4  
agent 代理人   V_9\Ax'X  
agreement 契約   K81&BVx/  
allotments 分配數   (e3?--~b6  
allowance 津貼   /|<0,ozoJ  
amalgamation 合併   u7-0?  
amortization 攤銷   -Q1~lN m:  
amortized cost 應攤成本   myB!\WY   
annuities 年金   3W3d $  
applied cost 已分配成本   ]`}EOS-Q  
applied expense 已分配費用   |D8c=c%  
applied manufacturing expense 己分配製造費用   |8\et  
apportioned charge 攤派費用   =I+5sCF{g  
appreciation 漲價   CS"p3$7,  
article of association 公司章程   1EHNg<J(  
assessment 課稅   uJ,I6P~9  
assets 資產   >*} m.'u  
attorney fee 律師費   ur k@v  
audit 審計   HGW;]8xl  
auditor 審計員   `y.i(~^1  
average 平均數   $U%N$_k?  
average cost 平均成本   jF5oc  
bad debt 壞賬   utw@5  
balance 餘額   `]<~lf  
balance sheet 資產負債表   ;giT[
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bank account 銀行賬戶   dr4m}v.  
bank balance 銀行結存   >W j8[9zf  
bank charge 銀行手續費   KY
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bank deposit 銀行存款   DzY`O@D[  
bank discount 銀行貼現   zx5t gZd,N  
bank draft 銀行匯票   9K{0x7~  
bank loan 銀行借款   YFW0  
bank overdraft 銀行透支   6EG`0h6  
bankers acceptance 銀行承兌   H, O_l%  
bankruptcy 破產   Rs 0Gqx  
bearer 持票人   vu)V:y  
beneficiary 受益人   }5ONDg(I~  
bequest 遺產   [m]O^Hp{{  
bill 票據   U,$^|Iz  
bill of exchange 匯票   p2Fi(BW*q  
bill of lading 提單   1 BVpv7@  
bills discounted 貼現票據   1Q9eS&  
bills payable 應付票據   $ZE"o`=7  
bills receivable 應收票據   h}P""  
board of directors 董事會   L|w} #|-  
bonds 債券   U^$l$"~"  
bonus 紅利   mg4:N  
book value 賬面價值   e +O0l  
bookkeeper 簿記員   ?I#zcD)w  
bookkeeping 簿記   ` _]tN  
branch office general ledger 支店往來賬戶   e@{8G^o>D  
broker 經紀人   C$EvcF%1  
brought down 接前   Q,xKi|$r  
brought forward 接上頁   3?DM AV  
budget 預算   9Dy/-%Ut9  
by-product 副產品   {2%@I~US  
by-product sales 副產品銷售   LgS.%Mn  
capital 股本   9Vv&\m!0  
capital income 資本收益   ]]bL;vlw  
capital outlay 資本支出   V9kL\Ys  
capital stock 股本   <lVW;l7  
capital stock certificate 股票   1:lhZFZ  
carried down 移後   qnR
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carried forward 移下頁   }))JzrqAe  
cash 現金   LP:C9Ol\  
cash account 現金賬戶   {\f`s^;8{  
cash in bank 存銀行現金   l=< :  
cash on delivery 交貨收款   Ot_xeg;7  
cash on hand 庫存現金   g4*]R>f  
cash payment 現金支付   ~4+= C\r  
cash purchase 現購   H?axlRmw3  
cash sale 現沽   lTpmoDa%  
cashier 出?#123;員   R%N&Y~zH  
cashiers check 本票   O WVa&8O  
certificate of deposit 存款單折   #x|h@(y|  
certificate of indebtedness 借據   efF>kcIC  
certified check 保付支票   ?yt"  
certified public accountant 會計師   3?GEXO&,E  
charges 費用   E`SFr  
charge for remittances 匯水手續費   j*jO809%^  
charter 營業執照   p
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chartered accountant 會計師   r$~ f[cA  
chattles 動產   rz%=qY  
check 支票   '\X<+Sm'  
che stub 支票存根   #b4Pn`[  
closed account 己結清賬戶   n AJ<@a  
closing 結算   3M{/9rR[  
closing entries 結賬紀錄   k;pTOj  
closing stock 期末存貨   29E9ZjSK  
closing the book 結賬   OQON~&~  
columnar journal 多欄日記賬   v='h  
combination 聯合   |PED8K:rU  
commission 佣金   +<P%v k  
commodity 商品   3yu{Q z5y,  
common stock 普通股   uiIY,F
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company 公司   PuhFbgxy  
compensation 賠償   I)Dd"I  
compound interest 複利   yA+:\%y$  
consignee 承銷人   ,IW
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consignment 寄銷   *a7&v3X  
consignor 寄銷人   .^S#h (A  
consolidated balance sheet 合併資產負債表   zl j%v/9  
consolidated profit and loss account 合併損益表   wV;qc3  
consolidation 合併   8*^Q#;^~99  
construction cost 營建成本   t*zBN!Wu_  
construction revenue 營建收入   .)>DFGb>H  
contract 合同   l1\/ `  
control account 統制賬戶   MhZT<6  
copyright 版權   DM%4V|F"  
corporation 公司   nkp!kqJ09  
cost 成本   u"\HBbBx  
cost accounting 成本會計   Y.qlY3iBp  
cost of labour 勞工成本   .h
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cost of production 生產成本   $!<J_d*  
cost of manufacture 製造成本   SPxgIP;IR  
cost of sales 銷貨成本   $gN1&K  
cost price 成本價格   UNJ]$x0  
credit 貸方   ui,#AZQ#{4  
credit note 收款通知單    Yq.Cz:>b  
creditor 債權人  
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crossed check 橫線支票   zR_#c3o  
current account 往來活期賬戶   H
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current asset 流動資產   HPGi5rU  
current liability 流動負債   f_r1(o5:Y  
current profit and loss 本期損益   "|S \J5-%  
debit 借方   MmBM\Dnv  
debt 債務   xGq,hCQHV  
debtor 債務人   \ qc8;"@  
deed 契據   -So&?3,\A@  
deferred assets 遞延資產   )Aa98Eu?2  
deferred liabilities 遞延負債   Kv[,!P"Y  
delivery 交貨   gd6We)&  
delivery expense 送貨費   y_$=Pu6H  
delivery order 出貨單   h:3`e`J<h  
demand draft 即期匯票   ;K[`o/#4"  
demand note 即期票據   k,
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demurrage charge 延期費   50oNN+;=R  
deposit 存款   MC!K7ji  
deposit slip 存款單   m-lUgx7  
depreciation 折舊   yG5T;O&  
direct cost 直接成本   Yz0ruhEMk  
direct labour 直接人工   6|m
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director 董事   i8w(G<Y=  
discount 折扣   hSc$Sa8  
discount on purchase 進貨折扣   9~DoF]TM  
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