[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。   e
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acceptance 承兌   ?$ e]K/
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account 賬戶   0Eb4wupo  
accountant 會計員   s@@Km1w  
accounting 會計   :LY.C<8  
accounting system 會計制度   L)J1yw  
accounts payable 應付賬款   <VKJ+  
accounts receivable 應收賬款   FL^ _)`  
accumulated profits 累積利益   ~3?-l/$  
adjusting entry ?#123;整記錄   Zek@ xr;]  
adjustment ?#123;整   x2"1,1%H7  
administration expense 管理費用   <v|"eq}  
advances 預付   pqb'L]  
advertising expense 廣告費   ]EX6Y  
agency 代理   >X$JeME3  
agent 代理人   S>~ f.  
agreement 契約   1"ZtE\{ "  
allotments 分配數   5MB`yRVv  
allowance 津貼   `xLsD}32  
amalgamation 合併   |VWT4*K  
amortization 攤銷   uI7n{4W*x  
amortized cost 應攤成本   z_$c_J  
annuities 年金   G|rE\h 2w  
applied cost 已分配成本   FfJ;r'eGs  
applied expense 已分配費用   SWV*w[X<X  
applied manufacturing expense 己分配製造費用   "kyCY9)
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apportioned charge 攤派費用   B-rE8 \  
appreciation 漲價   5;/n`Bd  
article of association 公司章程   q5SPyfE[  
assessment 課稅   o{ sv<$  
assets 資產   ls^Z"9P  
attorney fee 律師費   Snf_{A<  
audit 審計   kWXLncE  
auditor 審計員   eUA]OF@  
average 平均數   RVatGa0  
average cost 平均成本   [P`e@$  
bad debt 壞賬   <
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balance 餘額   1y'Y+1.<  
balance sheet 資產負債表   (4+P7Z,Nc  
bank account 銀行賬戶   Z v@nK%#J  
bank balance 銀行結存   2CzhaO  
bank charge 銀行手續費   $ZBYOA  
bank deposit 銀行存款   oZvG Kf
 
bank discount 銀行貼現   ,
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bank draft 銀行匯票   o6[.$C  
bank loan 銀行借款   z$%twBg}#  
bank overdraft 銀行透支   a_>|N
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bankers acceptance 銀行承兌   G tI )O}  
bankruptcy 破產   6eV#x%z@v'  
bearer 持票人   Jbu2y'zE  
beneficiary 受益人   @Dh2@2`>  
bequest 遺產   !{lH*  
bill 票據   1#A$&'&\J;  
bill of exchange 匯票   h3CA,$HJ  
bill of lading 提單   ] 4
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bills discounted 貼現票據   p\w<~pN[  
bills payable 應付票據   !RI _Uph  
bills receivable 應收票據   ?R)]D:`  
board of directors 董事會   U g"W6`  
bonds 債券   arYq$~U  
bonus 紅利   7)lEZJK&T  
book value 賬面價值   ,;`f* #  
bookkeeper 簿記員   &zEQbHK
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bookkeeping 簿記   w>%@Ug["  
branch office general ledger 支店往來賬戶   dkC[SG`  
broker 經紀人   yq%5h[M  
brought down 接前   MET9rT  
brought forward 接上頁   U] LDi8  
budget 預算   CxFd/X,  
by-product 副產品   bF"l0 jS  
by-product sales 副產品銷售   :o 'x?]  
capital 股本   `L'g<VK;  
capital income 資本收益   [8iY0m_Qe  
capital outlay 資本支出   XnyN*}8  
capital stock 股本   G4)~p!TSQ  
capital stock certificate 股票   %k!CjW3  
carried down 移後   n= .P46|  
carried forward 移下頁   3 z8i0  
cash 現金   '$9o(m#  
cash account 現金賬戶   N''QQBUD  
cash in bank 存銀行現金   EwP2,$;  
cash on delivery 交貨收款   Q\$3l'W  
cash on hand 庫存現金   `z&#|0O  
cash payment 現金支付   %O"8|ZG9{  
cash purchase 現購   80=0S^gEZ  
cash sale 現沽    &9yZfp  
cashier 出?#123;員   IVR%H_uz  
cashiers check 本票   2*:q$c  
certificate of deposit 存款單折   n#(pT3&  
certificate of indebtedness 借據   5;a*Xf%V  
certified check 保付支票   QZzamT)"  
certified public accountant 會計師   :X0L6y)u  
charges 費用   QQ(}71U  
charge for remittances 匯水手續費   n|i:4D  
charter 營業執照   @-$8)?`q  
chartered accountant 會計師   aFnel8  
chattles 動產   t3;Zx+Br  
check 支票   A8)4nOXM  
che stub 支票存根   ^hIdmTf6  
closed account 己結清賬戶   s4|\cY`b-  
closing 結算   X6HaC+P  
closing entries 結賬紀錄   2JfSi2T  
closing stock 期末存貨   ![_x/F9  
closing the book 結賬   }HgG<.H>  
columnar journal 多欄日記賬   #Bd]M#J17a  
combination 聯合   QNNURf\[(  
commission 佣金   Lljn\5!r<  
commodity 商品   ] ,|,/~  
common stock 普通股   qRt!kWW  
company 公司   +jLy>=u  
compensation 賠償   oZ'a}kF  
compound interest 複利   #HUn~r  
consignee 承銷人   5ya9VZ5#  
consignment 寄銷   KkJqqO"EL  
consignor 寄銷人   rAenxZ,tF  
consolidated balance sheet 合併資產負債表   ATs_d_Sz  
consolidated profit and loss account 合併損益表   qN!oN*  
consolidation 合併   =nEP:7~{  
construction cost 營建成本   g)X3:=['  
construction revenue 營建收入   {EgSjxfmw  
contract 合同   /5@YZ?|#2  
control account 統制賬戶   y'R}  
copyright 版權   LPvp (1  
corporation 公司   Rlq7.2cP  
cost 成本   9[0iIT$q$  
cost accounting 成本會計   ZEqW*piI  
cost of labour 勞工成本   '/d
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cost of production 生產成本   <FT7QO$I  
cost of manufacture 製造成本   R<|\Z@z  
cost of sales 銷貨成本   a'J0}j!  
cost price 成本價格   \v2 !5z8|  
credit 貸方   ;+Jx,{)  
credit note 收款通知單   8U{D)KgS  
creditor 債權人   )jM%bUk,!  
crossed check 橫線支票   c./\sN@  
current account 往來活期賬戶   =*\s`ox`  
current asset 流動資產    E]V, @  
current liability 流動負債   u?^V4 +V  
current profit and loss 本期損益   Z\!,f.>g  
debit 借方   u$nzpw0=H  
debt 債務   Kd\0nf6  
debtor 債務人   59E9K)c3  
deed 契據   h@,ja  
deferred assets 遞延資產   ^z?b6kTC  
deferred liabilities 遞延負債   i)i>Ulj*i  
delivery 交貨   [|]J8o@u^  
delivery expense 送貨費   o E+'@  
delivery order 出貨單   g4?2'G5m?  
demand draft 即期匯票   A7p4M?09  
demand note 即期票據   N`8K1{>BH  
demurrage charge 延期費   Al$z.i?R  
deposit 存款   h<.5:a  
deposit slip 存款單   ]
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depreciation 折舊   WogUILB  
direct cost 直接成本   5y#,z`S  
direct labour 直接人工   B,>02EZ  
director 董事   .LzA'q1+z  
discount 折扣   J Enjc/  
discount on purchase 進貨折扣   omG2p  
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