[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。   3pV^Oe^9  
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acceptance 承兌   d,hKy2
 
account 賬戶   ;$VQRXq  
accountant 會計員   L/YEW7M  
accounting 會計   &F8N$H  
accounting system 會計制度   R
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accounts payable 應付賬款   bm</qF'T6  
accounts receivable 應收賬款   qwERy{]Sp;  
accumulated profits 累積利益   e"
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adjusting entry ?#123;整記錄   Bb~Q]V=x;  
adjustment ?#123;整   i
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administration expense 管理費用   <r8sZrY  
advances 預付   4@Q`8N.  
advertising expense 廣告費   VJ8"Q  
agency 代理   [}GPo0GY  
agent 代理人   THOXs; k0  
agreement 契約   "8NhrUX  
allotments 分配數   snH9@!cG8  
allowance 津貼   A#&,S4Wi|  
amalgamation 合併   UhI T!x  
amortization 攤銷   (59u<F  
amortized cost 應攤成本   n/&}|998?  
annuities 年金   &4dh$ w]q  
applied cost 已分配成本   |e]2 >NjQa  
applied expense 已分配費用   fH>I/%  
applied manufacturing expense 己分配製造費用   Uyuvmt>  
apportioned charge 攤派費用   qgk-[zW#  
appreciation 漲價   k;
fy8  
article of association 公司章程   03!!# 5iJ  
assessment 課稅   6>hW.aq}  
assets 資產   _wY<8 F*  
attorney fee 律師費   k*U(ln  
audit 審計   TTfU(w%&P  
auditor 審計員   /}ADV2sF  
average 平均數   ]46-Tu H  
average cost 平均成本   4e0/Q!o,  
bad debt 壞賬  
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balance 餘額   Gy3t   
balance sheet 資產負債表   d,"6s=4(q  
bank account 銀行賬戶    _ Cu,"  
bank balance 銀行結存   nXg:lCI-uu  
bank charge 銀行手續費   T\ cJn>kCn  
bank deposit 銀行存款   l_1y#B-k5  
bank discount 銀行貼現   Q|CLis-  
bank draft 銀行匯票   $3BH82  
bank loan 銀行借款   =8p *Ijs  
bank overdraft 銀行透支   HTa]T'  
bankers acceptance 銀行承兌   M?nYplC  
bankruptcy 破產   x,+2k6Wn!  
bearer 持票人   ^T.icSxP  
beneficiary 受益人   hk7kg/"  
bequest 遺產   @j{n V@|  
bill 票據   Jq1^}1 P  
bill of exchange 匯票   :mI[fQ  
bill of lading 提單   Xh[02iL-  
bills discounted 貼現票據   O^_$cq  
bills payable 應付票據   z+=wql*Eo  
bills receivable 應收票據   "fq8)  
board of directors 董事會   kzb%=
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bonds 債券   k/`WfSM\.  
bonus 紅利   +YNN$i  
book value 賬面價值   -!s?d5k")  
bookkeeper 簿記員   /ll2lyS+  
bookkeeping 簿記   $Rd]e C  
branch office general ledger 支店往來賬戶   rmq^P;
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broker 經紀人   +
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brought down 接前   !ot$Q  
brought forward 接上頁   SR<*y

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budget 預算   8euh]+  
by-product 副產品   ;Q}pmBkqB  
by-product sales 副產品銷售   @Q%g#N  
capital 股本   ).8i*Ys,:  
capital income 資本收益   4Up3x+bg  
capital outlay 資本支出   /5s,< 0Kz  
capital stock 股本   )Z.M(P  
capital stock certificate 股票   YZHqy++x  
carried down 移後   {T=rsPp<@  
carried forward 移下頁   q]}1/JZS  
cash 現金   l`' lqnhv  
cash account 現金賬戶   h{BO\^6x  
cash in bank 存銀行現金   F,NS:mE  
cash on delivery 交貨收款   @:M?Re`L  
cash on hand 庫存現金   'C")X  
cash payment 現金支付   b- FJMY  
cash purchase 現購   @9}SHS  
cash sale 現沽   yrgb6)]nm@  
cashier 出?#123;員   k@RIM(^t  
cashiers check 本票   ywl7bU-f  
certificate of deposit 存款單折   ->0OqVQA  
certificate of indebtedness 借據   )tB1jcI;  
certified check 保付支票   2{gd4Kt6.  
certified public accountant 會計師   Do\YPo_Mr  
charges 費用   Cjn)`Q8  
charge for remittances 匯水手續費   D,)^l@UP  
charter 營業執照   xdV $dDCT  
chartered accountant 會計師   {R{Io|  
chattles 動產   i(p
evu  
check 支票   !P"=57d}"l  
che stub 支票存根   EvJ"%:bp  
closed account 己結清賬戶   J]=2] oI2  
closing 結算   t&^cYPRfY'  
closing entries 結賬紀錄   L3 VyW8Y  
closing stock 期末存貨   puPYM"  
closing the book 結賬   .:(N1n'>1  
columnar journal 多欄日記賬   %x5zs ]4^  
combination 聯合   |AS`MsbI9  
commission 佣金   (!iGQj(m  
commodity 商品   !~5=tK  
common stock 普通股   aDr
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company 公司   pSml+A:  
compensation 賠償   IY=CTFQ8lm  
compound interest 複利   0s%rd>3  
consignee 承銷人   u}L;/1,B  
consignment 寄銷   _hy<11S;  
consignor 寄銷人   iI.d8}A  
consolidated balance sheet 合併資產負債表   %w0Vf$  
consolidated profit and loss account 合併損益表   4\?GA`@  
consolidation 合併   n!>#o1Qr  
construction cost 營建成本   -Z/'kYj?U  
construction revenue 營建收入   :: 2pDtMS  
contract 合同   $sTvXf:g  
control account 統制賬戶   :+nECk 
 
copyright 版權   J j
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corporation 公司   _);;@T  
cost 成本   HNj6Iw  
cost accounting 成本會計   a!?&8$^<  
cost of labour 勞工成本   nP+]WUnY  
cost of production 生產成本   *z{.9z`  
cost of manufacture 製造成本   HcKZmL.wp  
cost of sales 銷貨成本   'r2VWavT  
cost price 成本價格   w&E*{{ot
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credit 貸方   HR> X@g<c  
credit note 收款通知單   my|UlZ(qg  
creditor 債權人   DwLl}{r'  
crossed check 橫線支票   B2uLfi$q  
current account 往來活期賬戶   XJ.ER LR.  
current asset 流動資產   xqAXfJ.  
current liability 流動負債   J% t[{  
current profit and loss 本期損益   ]F]!>dKA  
debit 借方   -UhGacw  
debt 債務   YV 5kzq  
debtor 債務人    4XprVB  
deed 契據   1~x=bphS  
deferred assets 遞延資產   wB0zFlP  
deferred liabilities 遞延負債   ^:yg,cS|Be  
delivery 交貨   NIQX?|;b{  
delivery expense 送貨費   O [81nlhS0  
delivery order 出貨單   7z?rx  
demand draft 即期匯票   b3,&R
UF  
demand note 即期票據   ]DaC??%w  
demurrage charge 延期費   tluyx  
deposit 存款   Js7D>GWP!  
deposit slip 存款單   H:DTvv8e{  
depreciation 折舊   q[}[w!to  
direct cost 直接成本   ;~>E^0M  
direct labour 直接人工   o=,q4;R'  
director 董事   &>Ko}?w  
discount 折扣   mR? } gR  
discount on purchase 進貨折扣   );cu{GY  
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