[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。   FQV]/  
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acceptance 承兌   9t`Z_HwdCb  
account 賬戶   M?61g(  
accountant 會計員   2r3]DrpJ  
accounting 會計   ;n-)4b]\  
accounting system 會計制度   ^8_`
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accounts payable 應付賬款   .zm'E<
  
accounts receivable 應收賬款   qDOJ;>I  
accumulated profits 累積利益   IEi E6z]L(  
adjusting entry ?#123;整記錄   `(SWE+m1g  
adjustment ?#123;整   M<f=xY2$v  
administration expense 管理費用   P'4oI0Bw  
advances 預付   ZBDEE+8e  
advertising expense 廣告費   h q5=>p  
agency 代理   /xK5%cE>B  
agent 代理人  
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agreement 契約   |]qwD,eiH,  
allotments 分配數   U}c[oA  
allowance 津貼   TEgmE9^`)7  
amalgamation 合併   /eM _:H5  
amortization 攤銷   \ \j98(i  
amortized cost 應攤成本   0(owFNUBs  
annuities 年金   0ba
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applied cost 已分配成本   RETq  S  
applied expense 已分配費用   NW}kvZ  
applied manufacturing expense 己分配製造費用   Ov vM)?^#  
apportioned charge 攤派費用   J6*Zy[)%&S  
appreciation 漲價   8&AHu  
article of association 公司章程   qXHr"  
assessment 課稅   yPKDn.1  
assets 資產   $Cr? }'a  
attorney fee 律師費   {J:ZM"GS  
audit 審計   =4RBHe
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auditor 審計員   8]DN]\\o  
average 平均數   4<`x*8` ,  
average cost 平均成本   X#s:C=q1  
bad debt 壞賬   Zi+>#kDV  
balance 餘額   2<$C6J0HM  
balance sheet 資產負債表   }2sc|K^  
bank account 銀行賬戶   l}>gG[q!  
bank balance 銀行結存   dAOmqu,6  
bank charge 銀行手續費   kcH?l  
bank deposit 銀行存款   J~Gq#C^e  
bank discount 銀行貼現   3r=IO#  
bank draft 銀行匯票   7)S;VG k  
bank loan 銀行借款   ^s@?\v  
bank overdraft 銀行透支   PVAs# ~  
bankers acceptance 銀行承兌   ]xf lfZ  
bankruptcy 破產   4m%RD&ZN
 
bearer 持票人   H6<\7W89y  
beneficiary 受益人   Q+ ;6\.#r  
bequest 遺產   #]G$o?@Y=^  
bill 票據   (h0i2>K  
bill of exchange 匯票   -I1Ne^DZn4  
bill of lading 提單   P |c6V  
bills discounted 貼現票據   ;{]%ceetcu  
bills payable 應付票據   dQ*3s>B[  
bills receivable 應收票據   Ez^U1KKOE7  
board of directors 董事會   YaTJKgi"0  
bonds 債券   C7%+1w'D8  
bonus 紅利   OQ<|XdI$  
book value 賬面價值   X*F#=.lh  
bookkeeper 簿記員   Sqw.p#  
bookkeeping 簿記   `0+zF-  
branch office general ledger 支店往來賬戶   '?+q3lps  
broker 經紀人   iMnp `:*  
brought down 接前   #UH|,>W6  
brought forward 接上頁   S#{e@ C  
budget 預算   umXa  
by-product 副產品   /nEh,<Y)  
by-product sales 副產品銷售   iARIvhfdi  
capital 股本   >
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capital income 資本收益   tP2hU[7Z  
capital outlay 資本支出   C?Dztkz  
capital stock 股本   F9q<MTh  
capital stock certificate 股票   =iy%;>I`  
carried down 移後   ^9eJ)12pK  
carried forward 移下頁    +Io^U  
cash 現金   lz 
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cash account 現金賬戶   @bdGV#*d  
cash in bank 存銀行現金   >\hu1C|W  
cash on delivery 交貨收款   B8z3W9  
cash on hand 庫存現金   Ip]-OVg  
cash payment 現金支付   ^B2>lx\n  
cash purchase 現購   .63:
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cash sale 現沽   EBS04]5ul  
cashier 出?#123;員   HK>!%t0S  
cashiers check 本票   \R45#. P6X  
certificate of deposit 存款單折   D0,U2d  
certificate of indebtedness 借據   0qSd#jO  
certified check 保付支票   ~4o2!!^tI  
certified public accountant 會計師   FbQ"ZTN\;Y  
charges 費用   P?*$Wf,~n  
charge for remittances 匯水手續費   4w0 &f  
charter 營業執照   $Jo[&,  
chartered accountant 會計師   JB(~O `  
chattles 動產   aG QC  
check 支票   qve2?,i8hM  
che stub 支票存根   xqv4gN6  
closed account 己結清賬戶   6/B"H#rN  
closing 結算   ),5^bl/  
closing entries 結賬紀錄   t{tcy$bw  
closing stock 期末存貨   ww VK15t  
closing the book 結賬   /02|b}{  
columnar journal 多欄日記賬   s"`uE$6N  
combination 聯合   # )-Kf  
commission 佣金   aoQK.7  
commodity 商品   0EfM~u  
common stock 普通股   zh)qo  
company 公司   A!&p,KfT5+  
compensation 賠償   PiXegh WH  
compound interest 複利   }X94M7+->  
consignee 承銷人   )s1W)J?8  
consignment 寄銷   V*SKWP  
consignor 寄銷人   aH'Sz'|E  
consolidated balance sheet 合併資產負債表   l'T3RC,\  
consolidated profit and loss account 合併損益表   ,tv P"@d  
consolidation 合併   t8 g^W K  
construction cost 營建成本   =@;uDu:Q  
construction revenue 營建收入   _7?o/Q?F%  
contract 合同   U'@eUY(Ov$  
control account 統制賬戶   XHcT7}]  
copyright 版權   D Cx3_  
corporation 公司   fdGls`H  
cost 成本   K. G}*uy  
cost accounting 成本會計   O]RP?'vO  
cost of labour 勞工成本   3{ i'8  
cost of production 生產成本   Ol3$!x9  
cost of manufacture 製造成本   X(kyu ,w  
cost of sales 銷貨成本   Lw<?e;  
cost price 成本價格   thcj_BZ8  
credit 貸方   4^(u6tX5|+  
credit note 收款通知單   I`:nb  
creditor 債權人   I)I,{
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crossed check 橫線支票   0G?0 Bo  
current account 往來活期賬戶   26un=  
current asset 流動資產   +"rZ<i  
current liability 流動負債   ?kvkkycI  
current profit and loss 本期損益   p>7!"RF:U  
debit 借方   H~JPsS;  
debt 債務   "mr;!"LA  
debtor 債務人   T<kyxbjR  
deed 契據   AHX_I  
deferred assets 遞延資產   3OTq  
deferred liabilities 遞延負債   A$vCm  
delivery 交貨   =FUORj\O  
delivery expense 送貨費   >:%YAR`  
delivery order 出貨單   Kg^L 4Q  
demand draft 即期匯票   N
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demand note 即期票據   LyRto  
demurrage charge 延期費   J&4LyIpQ  
deposit 存款   )$V}tr!  
deposit slip 存款單   bv,_7UOG  
depreciation 折舊   ;Q>(%"z};  
direct cost 直接成本   g &~T X  
direct labour 直接人工   ;=.VKW%U  
director 董事   $[txZN  
discount 折扣   f@lRa>Z(Fm  
discount on purchase 進貨折扣   }XVz?6
  
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