[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。   1CF 7  
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acceptance 承兌   o m{n"cg  
account 賬戶   BDB zc5Q(  
accountant 會計員   ; @[.$Q@I  
accounting 會計   0{{p.n8a~  
accounting system 會計制度   T }8r;<P6  
accounts payable 應付賬款   .@x"JI>;  
accounts receivable 應收賬款   2vW,.]95M  
accumulated profits 累積利益   hc@;}a\Y  
adjusting entry ?#123;整記錄   "6[Ax{c
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adjustment ?#123;整   ;GSfN  
administration expense 管理費用   AW{/k'%xw  
advances 預付   z-{"pI  
advertising expense 廣告費   O*+w_fox  
agency 代理   X*p:&=o  
agent 代理人   ~gzpX,{n  
agreement 契約   6):sO/es  
allotments 分配數   e\|E; l  
allowance 津貼   4`^TC[
  
amalgamation 合併   ^
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amortization 攤銷   1W6n[
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amortized cost 應攤成本   ZT3jxwe  
annuities 年金   BT*K,p  
applied cost 已分配成本   *$WiJ3'(m  
applied expense 已分配費用   ['9OGV\  
applied manufacturing expense 己分配製造費用   $F /p8AraK  
apportioned charge 攤派費用    onS{  
appreciation 漲價   P[J qJi/H  
article of association 公司章程   LeRh(a`=$  
assessment 課稅   :,J86#S)  
assets 資產   ;jY'z5PH5  
attorney fee 律師費   < 8W:ij.`  
audit 審計   @Ig,_i\UY:  
auditor 審計員   |'l* 
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average 平均數   ZPG8q  
average cost 平均成本   ud~VQXZo  
bad debt 壞賬   4HYH\ey  
balance 餘額   ~9{-I{=  
balance sheet 資產負債表   0I AaPz/e  
bank account 銀行賬戶   @_tA"E  
bank balance 銀行結存   ">4[+'  
bank charge 銀行手續費   S)AE  
bank deposit 銀行存款   N?u2,h-  
bank discount 銀行貼現   ph$&f0A6Xc  
bank draft 銀行匯票   })=c:h&  
bank loan 銀行借款   qo&SJDG  
bank overdraft 銀行透支   N[?4yV2s  
bankers acceptance 銀行承兌   HN &vk/[  
bankruptcy 破產   9#=IrlV4  
bearer 持票人   ?_h#>  
beneficiary 受益人   B'#gs'fl  
bequest 遺產   iz|9a|k6x  
bill 票據   ^ 8Nr%NJ  
bill of exchange 匯票   ,r)d#8  
bill of lading 提單   V1+o3g{}  
bills discounted 貼現票據   W} +6L|  
bills payable 應付票據   rq|czQ  
bills receivable 應收票據   t)kr/Z*p\  
board of directors 董事會   OG<]`!"  
bonds 債券   C (Bar#  
bonus 紅利   5<'Jd3N{&  
book value 賬面價值   t"@|;uPAu  
bookkeeper 簿記員   LAjw!QB  
bookkeeping 簿記   ,Y/ >*,J  
branch office general ledger 支店往來賬戶   T)?@E/VaS  
broker 經紀人   KHC(MdZ  
brought down 接前   0|3B8
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brought forward 接上頁    K`mxb}  
budget 預算   0~ I) /T  
by-product 副產品   !P3tTL!*L  
by-product sales 副產品銷售   bsS|!KT  
capital 股本   :zk .^q  
capital income 資本收益   {>qrf:  
capital outlay 資本支出   u=N;P  
capital stock 股本   )pj \b[  
capital stock certificate 股票   ZkG##Jp\>  
carried down 移後   J+Y|# U  
carried forward 移下頁   63\>MQcLy  
cash 現金   W2V@\  
cash account 現金賬戶   "+OMo-<K7  
cash in bank 存銀行現金   Z|7I }i  
cash on delivery 交貨收款   m*WEge*$t  
cash on hand 庫存現金   <L[)P{jn?p  
cash payment 現金支付   S%%qn  
cash purchase 現購   R~u7
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cash sale 現沽   1JY90l$ME  
cashier 出?#123;員   Tu
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cashiers check 本票   2yg'?tpj  
certificate of deposit 存款單折   >?\ !k c  
certificate of indebtedness 借據   6v#sq  
certified check 保付支票   %JU23c*  
certified public accountant 會計師   %x)U 8  
charges 費用   _J#Hq 'K  
charge for remittances 匯水手續費   vTa23YDW  
charter 營業執照   D.JVEKLkU  
chartered accountant 會計師   W;*vcbP  
chattles 動產   Kd21:|!t^  
check 支票   -CNv=vj 3  
che stub 支票存根   trA `l/  
closed account 己結清賬戶   o?x|y   
closing 結算   cnO4NUDv  
closing entries 結賬紀錄   M%LwC/h:,  
closing stock 期末存貨   ;:YjgZ:+Q]  
closing the book 結賬   =|^W]2W$  
columnar journal 多欄日記賬   D%}o26K.C  
combination 聯合   Rf$6}F  
commission 佣金   8U$UI  
commodity 商品   .jU0Hu{F4  
common stock 普通股   O-m}P
 
company 公司    o=
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compensation 賠償   B}bNl 7 ~  
compound interest 複利   YS6az0ie  
consignee 承銷人   "s^@PzQpN  
consignment 寄銷   .Zm }  
consignor 寄銷人   J*k =|+[  
consolidated balance sheet 合併資產負債表   -Q8`p  
consolidated profit and loss account 合併損益表   v2<gkCK^  
consolidation 合併   H`..)zL|  
construction cost 營建成本   6:X\vw  
construction revenue 營建收入   T7X2$ '  
contract 合同   ^@cX0_  
control account 統制賬戶   !I  P*  
copyright 版權   alD|-{Bf  
corporation 公司   y
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cost 成本   ImW~J
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cost accounting 成本會計   MH(g<4>*  
cost of labour 勞工成本   ^W*)3;5  
cost of production 生產成本   ;Q 6e&Ips/  
cost of manufacture 製造成本   
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cost of sales 銷貨成本   ,)m-nZ5  
cost price 成本價格   6XqO'G  
credit 貸方   ;\0RXirk  
credit note 收款通知單   @AyW9!vV;3  
creditor 債權人   q&x#S
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crossed check 橫線支票   f2XD^:Gc  
current account 往來活期賬戶   U}TQXYAg  
current asset 流動資產   p =O1aM  
current liability 流動負債   LLN^^>5|l  
current profit and loss 本期損益   k82LCV+6  
debit 借方   %^A++Z$`  
debt 債務   u>@G:kt8  
debtor 債務人   At:C4>HE@  
deed 契據   yQ2[[[@k@  
deferred assets 遞延資產   KL{uhb0f  
deferred liabilities 遞延負債   =v;@w$#  
delivery 交貨   p8bTR!rvz  
delivery expense 送貨費   q|\C p  
delivery order 出貨單   g*9>z)  
demand draft 即期匯票   l;i u`  
demand note 即期票據   zh#uwT1u  
demurrage charge 延期費   =-T etp  
deposit 存款   cV,URUD  
deposit slip 存款單   WVFy ZpB  
depreciation 折舊   Q4 S8NqE  
direct cost 直接成本   ]P5u:~U  
direct labour 直接人工   (.)s =  
director 董事   Cl=ExpX/O  
discount 折扣   ;bmd<1  
discount on purchase 進貨折扣   P]^] T}5  
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