[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。   i$<")q  
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acceptance 承兌   ;-;lM6zP  
account 賬戶   <^_crJONom  
accountant 會計員   gx?r8  
accounting 會計   49c-`[d L  
accounting system 會計制度   Uqy/~n-v<  
accounts payable 應付賬款   %qTIT?6'  
accounts receivable 應收賬款   1xkrhqq  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   ItZYOt|Hn  
adjustment ?#123;整   G#^0Bh&  
administration expense 管理費用   .`V$j.a  
advances 預付   U%[ye0@:  
advertising expense 廣告費   ~131|e`C  
agency 代理   a/1;|1a.  
agent 代理人   F[`dX  
agreement 契約   a(ITv roM/  
allotments 分配數   3
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allowance 津貼   2gMG7%d  
amalgamation 合併   n${k^e-=  
amortization 攤銷   Pz\K3-  
amortized cost 應攤成本   Id>4fF:o  
annuities 年金   =6"5kz10  
applied cost 已分配成本   Au}l^&,zN  
applied expense 已分配費用   `|nCnT'  
applied manufacturing expense 己分配製造費用   s(J>yd=  
apportioned charge 攤派費用   0Oc?:R'$  
appreciation 漲價   n|XheG7:  
article of association 公司章程   <JU3sXl  
assessment 課稅   o)^
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assets 資產   KB(W'M_D\  
attorney fee 律師費   
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audit 審計   /kg#i&bP~  
auditor 審計員   Hbd>sS  
average 平均數   ( N};.DB1Y  
average cost 平均成本   +}a(jO  
bad debt 壞賬   6Io}3}3  
balance 餘額   uLWu. Vx  
balance sheet 資產負債表   Jp+'"a  
bank account 銀行賬戶   OE9,D:tv  
bank balance 銀行結存   9OW8/ H&!  
bank charge 銀行手續費   2zW IB[  
bank deposit 銀行存款   #kq!{5,  
bank discount 銀行貼現   #Lp}j?Y  
bank draft 銀行匯票   |?8nO.C~V  
bank loan 銀行借款   a.}#nSY P  
bank overdraft 銀行透支   kLZVTVSJt  
bankers acceptance 銀行承兌   $Th)z}A}EA  
bankruptcy 破產   ck5cO-1>6  
bearer 持票人   /lu|FWbEw  
beneficiary 受益人   $D#h, `  
bequest 遺產   ZDgT"53  
bill 票據   Hz2Sx1.i  
bill of exchange 匯票   m m`#v g,  
bill of lading 提單   31alQ\TH  
bills discounted 貼現票據   /UK]lP^w]!  
bills payable 應付票據   %xOxMK@  
bills receivable 應收票據   G[yzi  
board of directors 董事會   #~"IlBk\  
bonds 債券   /bB4ec8!  
bonus 紅利   (I#6!Yt9J  
book value 賬面價值   Ui`{U  
bookkeeper 簿記員   }6/M5zF3  
bookkeeping 簿記   H?J:_1  
branch office general ledger 支店往來賬戶   ,6X;YY  
broker 經紀人   #X?[")R  
brought down 接前   -bzlp7q*  
brought forward 接上頁   %HoD)OJe  
budget 預算   5)lcgvp  
by-product 副產品   ~$5XiY8A  
by-product sales 副產品銷售   kaB|+U9^  
capital 股本   dX@ic,?  
capital income 資本收益   H~:oW~Ah  
capital outlay 資本支出   x]x3iFD  
capital stock 股本   3WGET[3  
capital stock certificate 股票   rxu_Ssd@"  
carried down 移後   BOw[*hM  
carried forward 移下頁   t~/:St  
cash 現金   6{=U= *  
cash account 現金賬戶   $sda'L5^p  
cash in bank 存銀行現金   {L%
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cash on delivery 交貨收款   A%Ka)UU+n  
cash on hand 庫存現金   O& Sk}^  
cash payment 現金支付   \2 N;VE  
cash purchase 現購   H/x0'  
cash sale 現沽   e,_Sj(R8  
cashier 出?#123;員   Mh-"B([Z  
cashiers check 本票  
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certificate of deposit 存款單折   r+E!V'{C  
certificate of indebtedness 借據   K6p\ >J  
certified check 保付支票   #xGP|:m  
certified public accountant 會計師   *m+FMyr  
charges 費用   8^y= YUT  
charge for remittances 匯水手續費    &kmaKc  
charter 營業執照   *af\U3kx  
chartered accountant 會計師   y 2> 93m  
chattles 動產   A'z]?xQR  
check 支票   PKrG6% W+  
che stub 支票存根   &'W7-Z\j-  
closed account 己結清賬戶   ?96r7C|  
closing 結算   -EP1Rl`\  
closing entries 結賬紀錄   B]G2P`sN  
closing stock 期末存貨   =+MF@ 4  
closing the book 結賬   rCDt9o>  
columnar journal 多欄日記賬   J4::.r  
combination 聯合   xz!0
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commission 佣金   !<:Cd(bM  
commodity 商品   EtN,  
common stock 普通股   z:f&k}(  
company 公司   49=pB,H;H  
compensation 賠償   $`3yImv+w  
compound interest 複利   KqntOo} y)  
consignee 承銷人   E b[;nk?  
consignment 寄銷   )Y)_T&O  
consignor 寄銷人   Bam.B6-  
consolidated balance sheet 合併資產負債表   5tbCx!tL  
consolidated profit and loss account 合併損益表   ,W)DQwAg  
consolidation 合併   qP#LJPaS  
construction cost 營建成本   KMIe%2:b5  
construction revenue 營建收入   3Ji zv ,?  
contract 合同   q*&H  
control account 統制賬戶   %ln kD5  
copyright 版權   ~O\A 0e  
corporation 公司   gPk,nB  
cost 成本   (x2?{\?  
cost accounting 成本會計   O^8ZnN _+  
cost of labour 勞工成本   1!MJ+?Jl  
cost of production 生產成本   Q/]~`S   
cost of manufacture 製造成本   1*hEbO  
cost of sales 銷貨成本   I#(lxlp"Ho  
cost price 成本價格   iRsB|7v[,  
credit 貸方   l}L8 1t7f  
credit note 收款通知單   ,M3hE/rb/  
creditor 債權人   D}
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crossed check 橫線支票   EO)JMV?6  
current account 往來活期賬戶   zn
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current asset 流動資產   P".}Y[GD  
current liability 流動負債   S2'ai  
current profit and loss 本期損益   D2&d",%&f  
debit 借方   MN2i0!+  
debt 債務   62R";# K  
debtor 債務人   &wK:R,~x6  
deed 契據   BC.3U.  
deferred assets 遞延資產   c<|y/n  
deferred liabilities 遞延負債   c%pf,sm'  
delivery 交貨   ]?VVwft  
delivery expense 送貨費   <
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delivery order 出貨單   &!/>B .  
demand draft 即期匯票   8C*@d_=q  
demand note 即期票據   ,.9lz  
demurrage charge 延期費   3Y38lP:>h  
deposit 存款   n5d8^c!2  
deposit slip 存款單   ^>l <)$s  
depreciation 折舊   Mn ,hmIz  
direct cost 直接成本   h<%$?h+}  
direct labour 直接人工   7zw0g~+  
director 董事   9{;L7`<  
discount 折扣   ; H ;h[
 
discount on purchase 進貨折扣   zz U,0 L  
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