[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。   >
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acceptance 承兌   %%>_B2vc  
account 賬戶   U[R@x `  
accountant 會計員   `-_N@E1'>  
accounting 會計   baee?6  
accounting system 會計制度   " Ya9~6  
accounts payable 應付賬款   6xoq;=o  
accounts receivable 應收賬款   4e +~.5r@i  
accumulated profits 累積利益   hrbo:8SL  
adjusting entry ?#123;整記錄   Wqra8u#  
adjustment ?#123;整   9Y/L?km_(  
administration expense 管理費用    B$^7h!  
advances 預付   SVagT'BB  
advertising expense 廣告費   Z

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agency 代理   ,_D"?o  
agent 代理人   RsW9:*R  
agreement 契約   ZQ3_y $  
allotments 分配數   UNDi_6Dy  
allowance 津貼   $+cAg >  
amalgamation 合併   -I": Z2.fR  
amortization 攤銷   C)Jn[/BD  
amortized cost 應攤成本   +R6a}d/K  
annuities 年金   mf' ]O,  
applied cost 已分配成本   ,LZX@'5  
applied expense 已分配費用   ?7jg(`Yh  
applied manufacturing expense 己分配製造費用   /4$4h;_8  
apportioned charge 攤派費用   Q$ri=uB;+  
appreciation 漲價   / R
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article of association 公司章程   :m'+tGs  
assessment 課稅   -kpswP  
assets 資產   dRI^@n  
attorney fee 律師費   ]JE TeZ^/  
audit 審計   x0Yse:RE^  
auditor 審計員   15{Y9
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average 平均數   ~ttY(wCV  
average cost 平均成本   QvLZg  
bad debt 壞賬   LO:fJ{ -  
balance 餘額   l&$$w!n0w  
balance sheet 資產負債表   8' K0L(3[  
bank account 銀行賬戶   -x`G2i  
bank balance 銀行結存   X"q!Y#)  
bank charge 銀行手續費   bU54-3Ox*  
bank deposit 銀行存款   ]3Dl)[R   
bank discount 銀行貼現   ;heHefbvvd  
bank draft 銀行匯票   28andfl  
bank loan 銀行借款   fNu'((J-  
bank overdraft 銀行透支   AeuX Qt  
bankers acceptance 銀行承兌   v$wBxC Y  
bankruptcy 破產   <3okiV=ox  
bearer 持票人   i/So6jW  
beneficiary 受益人   J#2!ZQE 3  
bequest 遺產   oU6y4y
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bill 票據   r\`+R"  
bill of exchange 匯票   *& Lq!rFS  
bill of lading 提單   BV`-=wRC  
bills discounted 貼現票據   $2~\eG=u H  
bills payable 應付票據   m~ho E8C$  
bills receivable 應收票據   zTbVp8\pI  
board of directors 董事會   kcie}Be  
bonds 債券   ]rN5Ao}2  
bonus 紅利   (Y%Q|u  
book value 賬面價值   76cG90!Z  
bookkeeper 簿記員   VOTv?V
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bookkeeping 簿記   'R<&d}@P*#  
branch office general ledger 支店往來賬戶   XjioZ  
broker 經紀人   ,m<H-gwa  
brought down 接前   B[4pX +f  
brought forward 接上頁   fq[;%cr4  
budget 預算   qFQ8  
by-product 副產品   JwnQ0 e  
by-product sales 副產品銷售   7Q w|!  
capital 股本   <#GB[kQa  
capital income 資本收益   V dS v  
capital outlay 資本支出   R9rj/Co  
capital stock 股本   CzCQFqXI  
capital stock certificate 股票   8vSse  
carried down 移後   !2UOC P  
carried forward 移下頁   xM[Vc  
cash 現金   P +"Y  
cash account 現金賬戶   }N0Qm[
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cash in bank 存銀行現金   >gwz,{  
cash on delivery 交貨收款   ((tv2  
cash on hand 庫存現金   E37<"(;  
cash payment 現金支付   ml|W~-6l  
cash purchase 現購   38DT2<qC  
cash sale 現沽   f h#C' sn  
cashier 出?#123;員   fb~=Y$|  
cashiers check 本票   vDl- "!G1  
certificate of deposit 存款單折   v[plT2"s  
certificate of indebtedness 借據   #GDe08rOw  
certified check 保付支票   5]I|DHmu  
certified public accountant 會計師  
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charges 費用   x_Jwd^`t!  
charge for remittances 匯水手續費   vx_o(wof  
charter 營業執照   (/-hu[:  
chartered accountant 會計師   G0u LmW70  
chattles 動產   ]lw|pvtd  
check 支票   N,2s?Y_!  
che stub 支票存根   /xGmg`g<#  
closed account 己結清賬戶   I1oje0$  
closing 結算   A1P K  
closing entries 結賬紀錄   Uw,2}yR  
closing stock 期末存貨   o&AM2U
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closing the book 結賬   G7--v,R1x  
columnar journal 多欄日記賬   X|0R=n]  
combination 聯合   wn_b[tdxq  
commission 佣金   *BuUHjTv  
commodity 商品   -C(
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common stock 普通股   aLJ(?8M@  
company 公司   ,Q zL)W7  
compensation 賠償   3d<HN6&U  
compound interest 複利   %AOja+  
consignee 承銷人   F:y[@Yn  
consignment 寄銷   s&\I=J.  
consignor 寄銷人   Y6,Rj:8  
consolidated balance sheet 合併資產負債表   ?bM_q_5  
consolidated profit and loss account 合併損益表   l]~n3 IK"  
consolidation 合併   R4ht6Vm3g)  
construction cost 營建成本   '1
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construction revenue 營建收入   sY?,0T_m  
contract 合同   =@k%&* Y?  
control account 統制賬戶   &Ysosy*  
copyright 版權   &>e-(4Xu  
corporation 公司   yQ#:J9HMJ  
cost 成本   vad12WrG<  
cost accounting 成本會計   >.dWjb6t  
cost of labour 勞工成本   s"Pf+aTW
 
cost of production 生產成本   Z2im@c67{  
cost of manufacture 製造成本   Dfq(Iv  
cost of sales 銷貨成本   EkGQ(fZ1|  
cost price 成本價格   N3u((
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credit 貸方   kP/M<X"  
credit note 收款通知單   Qne/g}PD`  
creditor 債權人   atXS-bg*  
crossed check 橫線支票   oB74y   
current account 往來活期賬戶   CR6R?R3b  
current asset 流動資產   Or !+._3i  
current liability 流動負債   OKFtl  
current profit and loss 本期損益   z<B8mB  
debit 借方   pb#?l6x$+  
debt 債務   GnP|x}YM  
debtor 債務人   aW!@f[%~F  
deed 契據   D#&q&6P{  
deferred assets 遞延資產   sKlDu  
deferred liabilities 遞延負債   wdUBg*X8  
delivery 交貨   ?nP*\8  
delivery expense 送貨費   R(n^)^ ?  
delivery order 出貨單   V+I|1{@i0  
demand draft 即期匯票   kOh{l: 2-+  
demand note 即期票據   +3KEzo1=)  
demurrage charge 延期費   x3PD1JUf  
deposit 存款   J>u
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deposit slip 存款單   =XXZ?P  
depreciation 折舊   KiJT!moB  
direct cost 直接成本   1Bpv"67  
direct labour 直接人工   5Ri 6Z#qm  
director 董事   =0;^(/1Mc  
discount 折扣   `'V4PUe  
discount on purchase 進貨折扣   Nbp!teH6
  
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