[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。   &YP>"<  
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acceptance 承兌   <!XnUCtV  
account 賬戶   &?sjeC_  
accountant 會計員   K
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accounting 會計   Dq4
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accounting system 會計制度   ,.MG&O  
accounts payable 應付賬款   J uKaRR~  
accounts receivable 應收賬款   c}s3c >`d  
accumulated profits 累積利益   @|A&\a-"J  
adjusting entry ?#123;整記錄   D ,^ U%<`  
adjustment ?#123;整   , )3+hnFY  
administration expense 管理費用   2DdLqZY#  
advances 預付   &Sp:?I-  
advertising expense 廣告費   4<Y[L'UaA@  
agency 代理   =H
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agent 代理人   tO3B_zC  
agreement 契約   yN%Pe:R  
allotments 分配數   iqP0=(^m  
allowance 津貼   W\Y 4%y}  
amalgamation 合併   >&Lu0oHH  
amortization 攤銷   V t
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amortized cost 應攤成本   }gaKO 5  
annuities 年金   m]pvJJ@  
applied cost 已分配成本   o!0a8i  
applied expense 已分配費用   S]@iS[|?  
applied manufacturing expense 己分配製造費用   o7B+f  
apportioned charge 攤派費用   n:z>l,`C]  
appreciation 漲價   rn*VL(Yd(  
article of association 公司章程   W7>_nK+g?  
assessment 課稅   f\w4F'^tj  
assets 資產   /^ 7 9|$E  
attorney fee 律師費   YP97D n  
audit 審計   (I g *iJ%2  
auditor 審計員   `o'sp9_3  
average 平均數   KJZY.7  
average cost 平均成本   Ia" Mi+{  
bad debt 壞賬   ueo3i1  
balance 餘額   jZyh   
balance sheet 資產負債表   xF0 *q  
bank account 銀行賬戶   24l9/v'  
bank balance 銀行結存   G&Sg.<hn  
bank charge 銀行手續費   ||NCVGJG  
bank deposit 銀行存款   n&&y\?n  
bank discount 銀行貼現   :7*\|2z A  
bank draft 銀行匯票   H[U*' 2TJ  
bank loan 銀行借款   BtZm_SeA  
bank overdraft 銀行透支   'iK*#b8l  
bankers acceptance 銀行承兌   m!i f_Iq  
bankruptcy 破產   oWOZ0] H1  
bearer 持票人   LnIJwD  
beneficiary 受益人   Cvy;O~)  
bequest 遺產   6h8NrjX  
bill 票據   ]"_'o~  
bill of exchange 匯票   '-{jn+,
 
bill of lading 提單   EB,>k1IJ  
bills discounted 貼現票據   vi|ASA{V  
bills payable 應付票據   _: x$"i  
bills receivable 應收票據   (>23[;.0  
board of directors 董事會   vS
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bonds 債券   %VZ\4+8S  
bonus 紅利   r&;AG@N/  
book value 賬面價值   gUQCKNw  
bookkeeper 簿記員   ~.tu#Y?  
bookkeeping 簿記   p%'((!a2  
branch office general ledger 支店往來賬戶   E>v~B;@  
broker 經紀人   lN"rhZ  
brought down 接前   Stpho4+/y  
brought forward 接上頁   |R ;=P(0it  
budget 預算   un=)k;oh  
by-product 副產品   dRmTE
  
by-product sales 副產品銷售   /8R1$7  
capital 股本   @"0qS:s]X  
capital income 資本收益   ,"v%  
capital outlay 資本支出    t&]IgF  
capital stock 股本   SQK6BEjE8  
capital stock certificate 股票   zwS'AN'A  
carried down 移後   -)GfSk   
carried forward 移下頁   FSk:J~Z;  
cash 現金   3ji#
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cash account 現金賬戶   q\<vCKI-^  
cash in bank 存銀行現金   d=XhOC$  
cash on delivery 交貨收款   C+j+q648>  
cash on hand 庫存現金  
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cash payment 現金支付   TvR2lP  
cash purchase 現購   )Ec;krb+  
cash sale 現沽   h&{pMmS3
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cashier 出?#123;員   BHYEd}M  
cashiers check 本票   oR }  
certificate of deposit 存款單折   h2]Od(^[  
certificate of indebtedness 借據   zb(u?U  
certified check 保付支票   `JCC-\9T_  
certified public accountant 會計師   Qt$Q/<8U  
charges 費用   "%Ak[04'  
charge for remittances 匯水手續費   a@./e @
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charter 營業執照   HT'dft #  
chartered accountant 會計師   i%iU_`
 
chattles 動產   qeYr=%)c  
check 支票   [+GG Wo  
che stub 支票存根   QX4I+x~oo\  
closed account 己結清賬戶   JC-L 80-  
closing 結算   n8 Fi?/  
closing entries 結賬紀錄   -eya$C  
closing stock 期末存貨   ;L7<mU  
closing the book 結賬   W0|?R6|  
columnar journal 多欄日記賬   $H}Q"^rs  
combination 聯合   h4CB1K  
commission 佣金   d=pq+  
commodity 商品   lF<(yF5  
common stock 普通股   j:
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company 公司   +^.(3Aw  
compensation 賠償   MX34qJ9k  
compound interest 複利   03xQ%"TU<  
consignee 承銷人   @S}'_g   
consignment 寄銷   'D bHXS7N  
consignor 寄銷人   1JM~Ls%Z  
consolidated balance sheet 合併資產負債表   k"6^gup(U  
consolidated profit and loss account 合併損益表   7@`(DU`z  
consolidation 合併   wRKGJ
  
construction cost 營建成本   CH2o[&  
construction revenue 營建收入   0|cQx VJb  
contract 合同   Qk6FK]buV  
control account 統制賬戶    `@p*1  
copyright 版權   [|3 %~s|Sv  
corporation 公司   ~_q\?pw<$L  
cost 成本   '=r.rW5  
cost accounting 成本會計   q7;)&_'  
cost of labour 勞工成本   @"6BvGU2s  
cost of production 生產成本   3,GSBiK3}  
cost of manufacture 製造成本   iL(E`_I<  
cost of sales 銷貨成本   6^p6v  
cost price 成本價格   qdOS=7]W  
credit 貸方   3wK)vW  
credit note 收款通知單   Eb*DP_  
creditor 債權人   "_^FRz#h  
crossed check 橫線支票   49CMRO,T  
current account 往來活期賬戶   3 . @W.GG8  
current asset 流動資產   (C!fIRY  
current liability 流動負債   MRs8l  
current profit and loss 本期損益   OIN]u{S  
debit 借方   #2}S83 k  
debt 債務   9i"3R0HN  
debtor 債務人   -n6C~Yx  
deed 契據   ZnQnv@{8l  
deferred assets 遞延資產   P<bA~%<7"[  
deferred liabilities 遞延負債   (T@ov~@  
delivery 交貨   YpiSH(70`  
delivery expense 送貨費   7Kn=[2J5k'  
delivery order 出貨單   j*P@]&e7d  
demand draft 即期匯票  
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demand note 即期票據   j"f]pzg&  
demurrage charge 延期費   +q3W t|  
deposit 存款   4X^0:.bT&  
deposit slip 存款單   3
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depreciation 折舊   fUa`YryQ  
direct cost 直接成本   $jm'uDvm  
direct labour 直接人工   3T_-_5[c  
director 董事   nkpQ M$FW  
discount 折扣   ct/I85c@P  
discount on purchase 進貨折扣   4kx#=MLt
 
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