[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。   9Q
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acceptance 承兌   \|Qb[{<:,  
account 賬戶   8D2yR#3  
accountant 會計員   G&o64W;-s  
accounting 會計   \Hs|$   
accounting system 會計制度   >Me]m<$E;  
accounts payable 應付賬款   Za!w#j%h  
accounts receivable 應收賬款    9d"5wx  
accumulated profits 累積利益   hNO)~rt  
adjusting entry ?#123;整記錄   g+9v$[!  
adjustment ?#123;整   a`38db(z  
administration expense 管理費用   6_U|(f  
advances 預付   8ath45G@  
advertising expense 廣告費   _[1^
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agency 代理   )nnCCRS6  
agent 代理人   E!@/NE\-  
agreement 契約   WW3  B  
allotments 分配數   C*O ,rm}  
allowance 津貼   
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amalgamation 合併   kZK//YN#  
amortization 攤銷   DVzssPg  
amortized cost 應攤成本   x(vai1CrdH  
annuities 年金   ! o^Ic`FhS  
applied cost 已分配成本   U"B.:C2  
applied expense 已分配費用   RH=$h! 5  
applied manufacturing expense 己分配製造費用   ss; 5C:*y  
apportioned charge 攤派費用   c `ud;lI  
appreciation 漲價   HZuiVW8  
article of association 公司章程   \[ k%)_  
assessment 課稅   iIB9j8  
assets 資產   Oc^m_U8>^  
attorney fee 律師費   ^5>du~d  
audit 審計   <Cr8V'c  
auditor 審計員   _-6e0srZ  
average 平均數   `A"Q3sf%  
average cost 平均成本   <p)Z/  
bad debt 壞賬   RnSm]}?  
balance 餘額   cdN/Qy  
balance sheet 資產負債表   !^1[ s@1  
bank account 銀行賬戶   ,$B
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bank balance 銀行結存   @%H8"A  
bank charge 銀行手續費   yXXvs'$R \  
bank deposit 銀行存款   >3+FZ@.iT  
bank discount 銀行貼現   QxA0I+ i  
bank draft 銀行匯票   Nor`c+,4  
bank loan 銀行借款   m8u =u4z("  
bank overdraft 銀行透支   lY->ucS %P  
bankers acceptance 銀行承兌   u/#&0_ P  
bankruptcy 破產   2x6<8J8v*  
bearer 持票人   +]_nbWL(%  
beneficiary 受益人   ~xE=mg4le  
bequest 遺產   f^u^-l  
bill 票據   nIR*_<ow  
bill of exchange 匯票   DH/L`$  
bill of lading 提單   S{ey@X(  
bills discounted 貼現票據   qf)C%3gXI  
bills payable 應付票據   v#-E~;CcC  
bills receivable 應收票據   $mD>rx  
board of directors 董事會   CvP`2S\  
bonds 債券   .`mtA`
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bonus 紅利   y3IA '  
book value 賬面價值   1GUqT 9)  
bookkeeper 簿記員   =tNzGaWJ  
bookkeeping 簿記    rWqkdi1  
branch office general ledger 支店往來賬戶   QQT G9s  
broker 經紀人   ^A- sS~w  
brought down 接前   TMNfJz   
brought forward 接上頁   fMyE&#}z  
budget 預算   ?LR"hZ>  
by-product 副產品   @Mzz2&(dU  
by-product sales 副產品銷售   Y=3X9%v9g  
capital 股本   0Ux<16#  
capital income 資本收益   V8\$`NEP  
capital outlay 資本支出   Esb? U|F4  
capital stock 股本   G{/;AK  
capital stock certificate 股票   yS+(<  
carried down 移後   2|$lk8/,  
carried forward 移下頁   j=FMYd8$y  
cash 現金   1Jl{1;c  
cash account 現金賬戶   K q/~T7Ru  
cash in bank 存銀行現金   >H)^6sJ;%b  
cash on delivery 交貨收款   G&.d)NfE  
cash on hand 庫存現金   R04.K!  
cash payment 現金支付   L#`7FaM?  
cash purchase 現購   UBL(Nr  
cash sale 現沽   =?wMESU  
cashier 出?#123;員   hTDV!B-_(  
cashiers check 本票   Fgsk
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certificate of deposit 存款單折   nZ&T8@m  
certificate of indebtedness 借據   2rF?Q?$,B  
certified check 保付支票   (rAiDRQ[  
certified public accountant 會計師   ss/h[4h4h  
charges 費用   DakLD~H;  
charge for remittances 匯水手續費   yLjV[qP  
charter 營業執照   Y+!Ouc!$  
chartered accountant 會計師   Z@;jIH4 (  
chattles 動產   fE
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check 支票   Ft)t`E'%j  
che stub 支票存根   :jBZK=3F>  
closed account 己結清賬戶   nt drXg  
closing 結算   C:rRK*  
closing entries 結賬紀錄   U?JiVxE^  
closing stock 期末存貨   JL?Cnk$!  
closing the book 結賬   Tt{U"EFO  
columnar journal 多欄日記賬   eVZa6la"  
combination 聯合   aB=vu=hF  
commission 佣金   g[m3IJz
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commodity 商品   ;R/k2^uF  
common stock 普通股   +ylxez
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company 公司   N
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compensation 賠償   >g>f;\mD7$  
compound interest 複利   mYiSR  
consignee 承銷人   c!tvG*{  
consignment 寄銷   fL(':W&n-  
consignor 寄銷人   oK#\HD4U  
consolidated balance sheet 合併資產負債表   zv$G
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consolidated profit and loss account 合併損益表   q1U&vZ3]c  
consolidation 合併   .=>\Qq%  
construction cost 營建成本   caGML|DeI  
construction revenue 營建收入   u+I3IdU3  
contract 合同   "|(rVj=  
control account 統制賬戶   f<g>dQlE  
copyright 版權   l.XknF  
corporation 公司   BjH~Ml2  
cost 成本   dNOX&$/=  
cost accounting 成本會計   I~d#p ]>  
cost of labour 勞工成本   uo]Hi^r.l  
cost of production 生產成本   NE$VeW+@  
cost of manufacture 製造成本   =''mpIg(  
cost of sales 銷貨成本   >Y,/dyT Zm  
cost price 成本價格   _7rqXkp%  
credit 貸方   @*CAn(@#N  
credit note 收款通知單   B*-ToXQQr  
creditor 債權人   >(IITt  
crossed check 橫線支票   u^}7Vs .  
current account 往來活期賬戶   ]]\)=F`n77  
current asset 流動資產   f%bc64N(  
current liability 流動負債   o}WB(WsG  
current profit and loss 本期損益   T[i7C3QS  
debit 借方   aSn0o_4bD  
debt 債務   :hC {5!|  
debtor 債務人   (! xg$Kz@  
deed 契據   C>.]Bvg  
deferred assets 遞延資產   Xy[4f=X}z  
deferred liabilities 遞延負債   =nJOaXR0  
delivery 交貨   aeG#: Ln+{  
delivery expense 送貨費   RY\{=f  
delivery order 出貨單   4y|xUO:  
demand draft 即期匯票   &eThH,w$2  
demand note 即期票據   a9yIV5_N  
demurrage charge 延期費   >{O[t2&  
deposit 存款   ?R|fS*e2EB  
deposit slip 存款單   :'5G_4y)h  
depreciation 折舊   ?D RFsA  
direct cost 直接成本   yf `.%  
direct labour 直接人工   N,WI{*  
director 董事   XX]5T`D  
discount 折扣   M[:O(  
discount on purchase 進貨折扣   LL|_c4$Ky  
  
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