[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。   P"4Mm
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acceptance 承兌   k
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account 賬戶   QTh0SL  
accountant 會計員   Ysk,w,K  
accounting 會計   sX'U|)/pD  
accounting system 會計制度   _:,.yRez  
accounts payable 應付賬款   ag]*DsBt  
accounts receivable 應收賬款   DJ:38_F  
accumulated profits 累積利益   sC6r.@[u8t  
adjusting entry ?#123;整記錄   b:x7)$(  
adjustment ?#123;整   D=w9cKa  
administration expense 管理費用   SL*DK.  
advances 預付   ggCr-  
advertising expense 廣告費   75(W(V(q  
agency 代理   my[,w$YM  
agent 代理人   `Yogq)G}  
agreement 契約   fu>Qi)@6a1  
allotments 分配數   G m@iV,F%R  
allowance 津貼   'oi2Seq  
amalgamation 合併   3LfTGO  
amortization 攤銷   C5B=NAc  
amortized cost 應攤成本   -M`D>  
annuities 年金   DB Xm  
applied cost 已分配成本   q6)p*}-  
applied expense 已分配費用   IuKnM`X  
applied manufacturing expense 己分配製造費用   QJM(UfHUD  
apportioned charge 攤派費用   AFtCqq #[  
appreciation 漲價   +G\
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article of association 公司章程   rIp'vy S\p  
assessment 課稅   {3SdX   
assets 資產   +QupM  
attorney fee 律師費   w&+\Wo;([b  
audit 審計   u S(@?m$  
auditor 審計員   P7Z<0Dt\}  
average 平均數   y"Ihr5S\  
average cost 平均成本   5\+E
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bad debt 壞賬   6 <r2*`  
balance 餘額   0
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balance sheet 資產負債表   qV?sg  
bank account 銀行賬戶   |?|K\UF(Y  
bank balance 銀行結存   wV %8v\  
bank charge 銀行手續費   <dJIq"){  
bank deposit 銀行存款   ]g7HEB.Y  
bank discount 銀行貼現   $*aE$O6l  
bank draft 銀行匯票   {SH qW5VX  
bank loan 銀行借款   G/%Ubi6%  
bank overdraft 銀行透支   IKtiR8  
bankers acceptance 銀行承兌   FB.!`%{  
bankruptcy 破產   -Cml0}.O  
bearer 持票人   n1JC?+  
beneficiary 受益人   D;J|eC>^  
bequest 遺產   e7hO;=?b'  
bill 票據   &Ky3Jb<:Gt  
bill of exchange 匯票   sMN>wbHwh[  
bill of lading 提單   6BR\iZ  
bills discounted 貼現票據   XzN-slu!  
bills payable 應付票據   &KOO
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bills receivable 應收票據   kYm o7  
board of directors 董事會   #EEG>M*xB  
bonds 債券   O'@m4@L   
bonus 紅利   ]zy~@,\  
book value 賬面價值   3[iSF5%V*p  
bookkeeper 簿記員   QQSH +  
bookkeeping 簿記   Qh 1q  
branch office general ledger 支店往來賬戶   A&;EV#]ge  
broker 經紀人   %
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brought down 接前   lJ("6aT?  
brought forward 接上頁   p5D5%B/  
budget 預算   4*YOFU}l  
by-product 副產品   h<Jc;ht  
by-product sales 副產品銷售   /bu'6/!`  
capital 股本   //6^+-he  
capital income 資本收益   $:PF9pY(  
capital outlay 資本支出   %f>X-*}NI-  
capital stock 股本   8Yo-~,Gb  
capital stock certificate 股票   A>J1B(up  
carried down 移後   (q~R5)D  
carried forward 移下頁   ;K>{_kf  
cash 現金   0I(uddG3  
cash account 現金賬戶   _+}-H '7=  
cash in bank 存銀行現金   DBLA% {05  
cash on delivery 交貨收款   -MQZiq7H4  
cash on hand 庫存現金   >~.Zr3P6kC  
cash payment 現金支付   :QxL 9&"  
cash purchase 現購   0,;E.Py?.  
cash sale 現沽   D$Kz9GVZq  
cashier 出?#123;員   YG-Z.{d5Z  
cashiers check 本票   uDpf2(>s
 
certificate of deposit 存款單折   rsd2v9  
certificate of indebtedness 借據   o(?VX`2"  
certified check 保付支票   rSM$E  
certified public accountant 會計師   :5$xh  
charges 費用   )RpqZe/h4  
charge for remittances 匯水手續費   6#OL ;Y]_  
charter 營業執照   3D]2$a_ d  
chartered accountant 會計師   mOwWg  
chattles 動產   E`A<]dAoK  
check 支票   iMP*]K-O  
che stub 支票存根   j|3g(_v4W  
closed account 己結清賬戶   ;,Of\Efc|  
closing 結算   ~ >&I^4  
closing entries 結賬紀錄   4.,KEt'H  
closing stock 期末存貨   7}2sIf[I  
closing the book 結賬   >cGh|_9  
columnar journal 多欄日記賬   ~E^yM=:h  
combination 聯合   n2 5irCD`  
commission 佣金   U:s}/to  
commodity 商品   L?Kz P.(t+  
common stock 普通股   T#MA#H2  
company 公司   fcgDU *A%  
compensation 賠償   OqEg{o5 a&  
compound interest 複利   m_{%tU;N  
consignee 承銷人   NB|RZ
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consignment 寄銷   ~rV KQ-+4&  
consignor 寄銷人   zhVa.r A  
consolidated balance sheet 合併資產負債表   FYx `o\  
consolidated profit and loss account 合併損益表   hqhu^.}]  
consolidation 合併   c+,7Zu!  
construction cost 營建成本   $V`KrA~]  
construction revenue 營建收入   w^:V."}-$  
contract 合同   WHpUjyBP  
control account 統制賬戶   ,7n;|1`  
copyright 版權   U}A|]vi@  
corporation 公司   aTL8l.c2  
cost 成本   h"RP>fZt  
cost accounting 成本會計   xA[Wb'  
cost of labour 勞工成本   kT Z?+hx  
cost of production 生產成本   yV 9]_k  
cost of manufacture 製造成本   yr/]x c$  
cost of sales 銷貨成本   t%]^5<+X58  
cost price 成本價格   2A@Y&g(6T7  
credit 貸方   5
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credit note 收款通知單   Zq\RNZ}  
creditor 債權人   4Vb}i[</  
crossed check 橫線支票   F_p3 :l  
current account 往來活期賬戶   1_33;gP  
current asset 流動資產  
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current liability 流動負債   '%n<MTL  
current profit and loss 本期損益   Dr8WV\4@  
debit 借方   T!^?d5uW#  
debt 債務   QoT3;<r}  
debtor 債務人   `wn<3#  
deed 契據   A}t&-  
deferred assets 遞延資產   0gwm gc/#  
deferred liabilities 遞延負債   }rj  C_q  
delivery 交貨   z^a6%N  
delivery expense 送貨費   pr[B$X.V  
delivery order 出貨單   `Q1WVd29  
demand draft 即期匯票   yKe*<\  
demand note 即期票據   jE?\Yv3  
demurrage charge 延期費   @aqd'O  
deposit 存款   ?'ez.a}  
deposit slip 存款單   =,>TpE  
depreciation 折舊   zDvP7hl  
direct cost 直接成本   6`s%%v  
direct labour 直接人工   $tt0D?$4  
director 董事   &0th1-OP_  
discount 折扣   XL.CJ5y>  
discount on purchase 進貨折扣   9J2q`/6~e  
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