[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。   LV
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acceptance 承兌   |Nn)m  
account 賬戶   BWa,f8  
accountant 會計員   )h4f\0  
accounting 會計   QB uMJm  
accounting system 會計制度   =pO^7g  
accounts payable 應付賬款   bKY7/w<dP  
accounts receivable 應收賬款   )3}9K ^jS  
accumulated profits 累積利益   HY*Kb+[  
adjusting entry ?#123;整記錄   7 :xfPx  
adjustment ?#123;整   Y|f[bw  
administration expense 管理費用   ,, OW  
advances 預付   oy=js -  
advertising expense 廣告費   .CABH,Po:  
agency 代理   ?k&Vy  
agent 代理人   -q1??u  
agreement 契約   vhW2PzHFRi  
allotments 分配數   mbxZL<ua  
allowance 津貼   ci.+pF  
amalgamation 合併   zuad~%D<I  
amortization 攤銷   NZLxHD]mp  
amortized cost 應攤成本   f!uwzHA`?  
annuities 年金   3g,`.I_  
applied cost 已分配成本   u(>^3PJ+  
applied expense 已分配費用   L-WT]&n_  
applied manufacturing expense 己分配製造費用   wj^3N7_:w  
apportioned charge 攤派費用   gnOt+W8  
appreciation 漲價   @ $ ;q;  
article of association 公司章程   QUc= &5 %  
assessment 課稅   VU(v3^1"  
assets 資產   >V?eog%~  
attorney fee 律師費   36Zf^cFJ  
audit 審計   ^e_hLX\SW  
auditor 審計員   ThajHK|U  
average 平均數   t7Iv?5]N  
average cost 平均成本   RQ'9m^  
bad debt 壞賬   3*"WG O5  
balance 餘額   P6-s0]-g  
balance sheet 資產負債表   O| {d[eX  
bank account 銀行賬戶   {j?FNOJn  
bank balance 銀行結存   P|tO<t6/9*  
bank charge 銀行手續費   %~H-)_d20  
bank deposit 銀行存款   |O\s
|H  
bank discount 銀行貼現   '4+ ur`  
bank draft 銀行匯票   {9&;Q|D z  
bank loan 銀行借款   x;P_1J %Q  
bank overdraft 銀行透支   \^J%sf${  
bankers acceptance 銀行承兌   TOB-aAO  
bankruptcy 破產   mI-]/:  
bearer 持票人   \O3m9,a   
beneficiary 受益人   OUPUixz2Z  
bequest 遺產   ifMRryN4  
bill 票據   1QcNp(MO  
bill of exchange 匯票   o4F2%0gJ  
bill of lading 提單   pHXm>gTd,J  
bills discounted 貼現票據   |}s*E_/[  
bills payable 應付票據   [2!w_Iw'  
bills receivable 應收票據   w7.V6S$Ga  
board of directors 董事會   C\Wmq [  
bonds 債券   {0Yf]FQb-a  
bonus 紅利   y *jp79G  
book value 賬面價值   /!yU!`bY  
bookkeeper 簿記員   ,GbR!j@6  
bookkeeping 簿記   <sGVR5NR  
branch office general ledger 支店往來賬戶   gZ3u=uME  
broker 經紀人   ah4N|zJ>v  
brought down 接前   17%,7P9pg  
brought forward 接上頁   ]3],r?-tJ  
budget 預算   p?%y82E  
by-product 副產品   m{Wu" ;e  
by-product sales 副產品銷售   #?U}&Bd  
capital 股本   jP$a_hW  
capital income 資本收益   [[Ls_ZL!=  
capital outlay 資本支出   K*vt;L  
capital stock 股本   J@HtoTDO3  
capital stock certificate 股票   YNyk1cE  
carried down 移後   Uou1
mZz/  
carried forward 移下頁   hP%M?MKC  
cash 現金   r4b 6 c  
cash account 現金賬戶   FBe;1OU  
cash in bank 存銀行現金   ?DS@e@lx  
cash on delivery 交貨收款   "yy5F>0Wt  
cash on hand 庫存現金   bivuqKA  
cash payment 現金支付   MO]F1E ?X  
cash purchase 現購   Af~$TyX  
cash sale 現沽   t:x\kp  
cashier 出?#123;員   Hh3X
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cashiers check 本票   YlJ@
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certificate of deposit 存款單折   $u6"*|  
certificate of indebtedness 借據   \g&,@'uh  
certified check 保付支票   y4 #>X  
certified public accountant 會計師   K^)Eb(4  
charges 費用   Z!a=dnwHz  
charge for remittances 匯水手續費   !I{0 _b
{  
charter 營業執照   aB2FC$z  
chartered accountant 會計師   b4%??"&<Y  
chattles 動產   +/4 A  
check 支票   J\}
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che stub 支票存根   hlvK5Z  
closed account 己結清賬戶   +5g_KS  
closing 結算   a_^\=&?'  
closing entries 結賬紀錄   TPQ%L@^L+  
closing stock 期末存貨   c)6m$5]  
closing the book 結賬   lne4-(DJ  
columnar journal 多欄日記賬   ,a{P4Bq  
combination 聯合   g{]0sn#  
commission 佣金   ?8H8O %Z8  
commodity 商品   8?B!2  
common stock 普通股   kf\PioD8  
company 公司   r Xt}6[S  
compensation 賠償   Hs;4lSyUO  
compound interest 複利   xk9%F?)
 
consignee 承銷人   5 Aw"B  
consignment 寄銷   <6%?OJhp  
consignor 寄銷人   nY[WRt w  
consolidated balance sheet 合併資產負債表   \}yc`7T:L0  
consolidated profit and loss account 合併損益表   '|6]_  
consolidation 合併   K(e$esLs-  
construction cost 營建成本   a Yg6H2Un  
construction revenue 營建收入   =g7x' kN  
contract 合同   W]$w@.oW[  
control account 統制賬戶   
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copyright 版權   //up5R_nx  
corporation 公司   ch*8 B(:  
cost 成本   ^2:p|:Bz!l  
cost accounting 成本會計   ;>%r9pz
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cost of labour 勞工成本   f=l rg KE  
cost of production 生產成本   Fk&c=V;SU  
cost of manufacture 製造成本   \Gef \  
cost of sales 銷貨成本   Ko| d
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cost price 成本價格   h]5(].  
credit 貸方   `$Y.Y5mGtJ  
credit note 收款通知單   ydEoC$?0  
creditor 債權人   )NW)R*m~D  
crossed check 橫線支票   j.[.1G*("  
current account 往來活期賬戶   @W.S6;GA\  
current asset 流動資產   M5LfRBO  
current liability 流動負債   :^lI`9'*R  
current profit and loss 本期損益  
KWbI'}_z  
debit 借方   dohA0  
debt 債務   u4cnE"  
debtor 債務人   (' (K9@}  
deed 契據   *xAqnk   
deferred assets 遞延資產   q_:4w$>  
deferred liabilities 遞延負債   q l  Ax  
delivery 交貨   ZuzEg*lb  
delivery expense 送貨費   Ot0ap$&  
delivery order 出貨單   /aCc17>2V{  
demand draft 即期匯票   )EPjAv  
demand note 即期票據   .fqN|[>  
demurrage charge 延期費   OU\~::  
deposit 存款   )N{Pw$l_  
deposit slip 存款單   @, j*wnR  
depreciation 折舊   '`[&}R  
direct cost 直接成本   R`5.[?Dt  
direct labour 直接人工   UkwP  
director 董事   3@_xBz,I.  
discount 折扣   [C 7^r3w  
discount on purchase 進貨折扣   F}yW/  
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