[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。   z~L
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acceptance 承兌   +<|6y46  
account 賬戶   wb.47S8  
accountant 會計員   1nX/5z_U  
accounting 會計   @lDoMm,m'  
accounting system 會計制度   ZnI_< iFR*  
accounts payable 應付賬款   Kt;h'?  
accounts receivable 應收賬款   K\5@yqy5  
accumulated profits 累積利益   +VI2i~  
adjusting entry ?#123;整記錄   b,]hX  
adjustment ?#123;整   # x!47Y{  
administration expense 管理費用   GO+cCNMa"  
advances 預付   2^E.sf$f  
advertising expense 廣告費   q*mNVBy  
agency 代理   a
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agent 代理人   4nXS}bWf  
agreement 契約    l}5@6;}  
allotments 分配數   AWi~qzTZ  
allowance 津貼   Zh6bUxr  
amalgamation 合併   2}/Z.)^Q  
amortization 攤銷   5|9,S  
amortized cost 應攤成本   (
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annuities 年金   >ys>Q)  
applied cost 已分配成本   SQ1.jcWW[  
applied expense 已分配費用   O0i_h<T  
applied manufacturing expense 己分配製造費用   uv/I`[@HK8  
apportioned charge 攤派費用   &BFW`5N  
appreciation 漲價   3uZY.H+H
 
article of association 公司章程   ltO:./6v  
assessment 課稅   m`}! dBi  
assets 資產   .Xc, Gq{  
attorney fee 律師費   +5JCbT@y  
audit 審計   g>1yQ  
auditor 審計員   z+@aQ@75  
average 平均數   7*r Q6rAP  
average cost 平均成本   e_kP=|u)g  
bad debt 壞賬   |ITp$_S  
balance 餘額   p&>*bF,  
balance sheet 資產負債表   D}>pl8ke~g  
bank account 銀行賬戶   1j`-lD  
bank balance 銀行結存   SsIy;l  
bank charge 銀行手續費   1y2D]h/'  
bank deposit 銀行存款   _[<R<&jG  
bank discount 銀行貼現   j #f+0  
bank draft 銀行匯票   ra0:Lg'  
bank loan 銀行借款   TUw^KSa  
bank overdraft 銀行透支   #5wOgOv  
bankers acceptance 銀行承兌   eB%KXPhMm  
bankruptcy 破產   r`qMif '  
bearer 持票人   wc*5s7_  
beneficiary 受益人   rjo/-910  
bequest 遺產   %[u6<  
bill 票據   j6%X  
bill of exchange 匯票   [ >O4hifq  
bill of lading 提單   #g#vDR!  
bills discounted 貼現票據   y<W?hE[  
bills payable 應付票據  
CC0@RU  
bills receivable 應收票據   `MAee8u'  
board of directors 董事會   w},' 1  
bonds 債券   cv=nG Fx6  
bonus 紅利   %0fF
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book value 賬面價值   1P. W 34  
bookkeeper 簿記員   K_{f6c<  
bookkeeping 簿記   d rnqX-E;  
branch office general ledger 支店往來賬戶   D>+&= 5{  
broker 經紀人   7g[m,48{  
brought down 接前   kTb.I;S  
brought forward 接上頁   1+~JGY#   
budget 預算   8c(}*,O/  
by-product 副產品   ,d(F|5M:  
by-product sales 副產品銷售   g0
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capital 股本   C)~YWx@v  
capital income 資本收益   9uV/G7Geq  
capital outlay 資本支出   '%_1eaH  
capital stock 股本   4:q<<vCJv  
capital stock certificate 股票   S~d_SU~>`  
carried down 移後   BF@(`D&>  
carried forward 移下頁   IMIZ
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cash 現金   ] e!CH <N  
cash account 現金賬戶   [HI&>dm=$  
cash in bank 存銀行現金   .=~beTS'Vo  
cash on delivery 交貨收款   d"<Q}Ay  
cash on hand 庫存現金   bN$`&fC
0  
cash payment 現金支付   A
${b]  
cash purchase 現購   >^LVj[.1  
cash sale 現沽   sDT(3{)L7  
cashier 出?#123;員   3G9"La,b  
cashiers check 本票   .F:qJ6E  
certificate of deposit 存款單折   zWoPa,  
certificate of indebtedness 借據   wUWSW<  
certified check 保付支票   xT70Rp(2po  
certified public accountant 會計師   F]]np&UV.  
charges 費用   E/|]xKG  
charge for remittances 匯水手續費   cN0|! nm*  
charter 營業執照   }d dwL  
chartered accountant 會計師   :*gYzk8  
chattles 動產   k@JDG]R<{  
check 支票   qg#TE-Y`  
che stub 支票存根   zvf:*Na")  
closed account 己結清賬戶   Xoyk 'T]-  
closing 結算   #u~s,F$De  
closing entries 結賬紀錄   M[$(Pu  
closing stock 期末存貨   +5H9mk  
closing the book 結賬   K-IXAdx  
columnar journal 多欄日記賬   "u5Hm ^H  
combination 聯合   xnmIo? hC  
commission 佣金   Yr@_X  
commodity 商品   3p{N7/z(  
common stock 普通股   ^ j;HYs_  
company 公司   Gc>bli<-  
compensation 賠償   }c1Vu  
compound interest 複利   fI>>w)5  
consignee 承銷人   4b=hFwr[?  
consignment 寄銷   1RM;"b/  
consignor 寄銷人   0h-holUf}~  
consolidated balance sheet 合併資產負債表   C=(-oI n  
consolidated profit and loss account 合併損益表   ]vJZ v"ACn  
consolidation 合併   e`zEsLs@  
construction cost 營建成本   []:;8fY  
construction revenue 營建收入   )QE7 $|s  
contract 合同   .NcoST9a  
control account 統制賬戶   .Gq.st%  
copyright 版權   {MdxIp[  
corporation 公司   \s?OvqI:  
cost 成本   LO]D XW 9  
cost accounting 成本會計   'Bb]<L`  
cost of labour 勞工成本   `}
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cost of production 生產成本   6eE%x?#  
cost of manufacture 製造成本   r/1:!Vu(  
cost of sales 銷貨成本   x3=W{Fv@4  
cost price 成本價格   35z]pn%L  
credit 貸方   Cj%SW <v|  
credit note 收款通知單   GHj1G,L@\  
creditor 債權人   1}#v<b$  
crossed check 橫線支票   Mm`jk%:%]  
current account 往來活期賬戶   R~8gw^w![  
current asset 流動資產   'Wjuv9)/  
current liability 流動負債   r@FdxsCnGM  
current profit and loss 本期損益   geU-T\1[l  
debit 借方   &B^#?vmO  
debt 債務   u8qL?Aj^  
debtor 債務人   r)Ts(#Z  
deed 契據   eO;i1>  
deferred assets 遞延資產   21D4O,yCe  
deferred liabilities 遞延負債   N ?Jr8
 
delivery 交貨   %<$CH],%  
delivery expense 送貨費   K y~ 9's  
delivery order 出貨單   D}'g4Ag  
demand draft 即期匯票   ]\5@N7h  
demand note 即期票據   @Tb T  
demurrage charge 延期費   9\i;zpN\  
deposit 存款   6cz%>@  
deposit slip 存款單   q9o =,[  
depreciation 折舊   jb1OcI%  
direct cost 直接成本    hh<5?1  
direct labour 直接人工   wGa0w*$  
director 董事   pq_ DYG]  
discount 折扣   ! Sr^4R+Z  
discount on purchase 進貨折扣   z1}YoCj1  
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