[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。   FrXh\4C  
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acceptance 承兌   bS9<LQ*  
account 賬戶   P2+Z^J`Y>  
accountant 會計員   8jn
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accounting 會計   s]X]jfA.  
accounting system 會計制度   J"x M[c2  
accounts payable 應付賬款    ThLnp@  
accounts receivable 應收賬款   gD\ =  
accumulated profits 累積利益   zgdOugmmt_  
adjusting entry ?#123;整記錄   j3
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adjustment ?#123;整   c QjzI#  
administration expense 管理費用   06&:X^  
advances 預付   U1>VKP;5Nn  
advertising expense 廣告費   y'9 bs  
agency 代理   ]/p)XH
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agent 代理人   -cjwa-9 ~  
agreement 契約   _TRO2p0  
allotments 分配數   S&C  
allowance 津貼   ^r7- |  
amalgamation 合併   !*?Ss  
amortization 攤銷   `+ !GoXI  
amortized cost 應攤成本   }/%(7Ff{  
annuities 年金   "SuBtoK  
applied cost 已分配成本   l1RpG"  
applied expense 已分配費用   s57-<&@J9  
applied manufacturing expense 己分配製造費用   0wm
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apportioned charge 攤派費用   QDRgVP  
appreciation 漲價   kW#{[,7r  
article of association 公司章程   K,>D%mJ  
assessment 課稅   B@,L83  
assets 資產   ?\Q
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attorney fee 律師費   Daa2.*  
audit 審計   1!x-_h}  
auditor 審計員   WCbv5)uTUs  
average 平均數   M.Fu>Xi  
average cost 平均成本   0aMw  
bad debt 壞賬   :(,Eq?
  
balance 餘額   O MEPF2:  
balance sheet 資產負債表   "G8w}n:y  
bank account 銀行賬戶   LDJ=<c!  
bank balance 銀行結存   #!?5^O  
bank charge 銀行手續費   ys5b34JN  
bank deposit 銀行存款   TB]Bl.  
bank discount 銀行貼現   kpM5/=f/@  
bank draft 銀行匯票   uLw$`ihw  
bank loan 銀行借款   ^oFg5  
bank overdraft 銀行透支   J^@0Ff;=5^  
bankers acceptance 銀行承兌   QY,.|  
bankruptcy 破產   V}#2pP  
bearer 持票人   R~,*W1G6sF  
beneficiary 受益人   UGy~Ecv  
bequest 遺產   hi>sDU<x  
bill 票據   GdqT4a\
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bill of exchange 匯票   t(4%l4i;X  
bill of lading 提單   Y 9eGDpW  
bills discounted 貼現票據   FDB^JH9d  
bills payable 應付票據   $IL7c]Gw  
bills receivable 應收票據   OT_w<te  
board of directors 董事會   I9ga8mG4-'  
bonds 債券   {*8'b
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bonus 紅利   6#+&_#9  
book value 賬面價值   Rx$5#K!%M  
bookkeeper 簿記員    0u4:=Z}W  
bookkeeping 簿記   3*G7H  
branch office general ledger 支店往來賬戶   cH()Ze-B  
broker 經紀人   "WTnC0<  
brought down 接前   c~0YIk >]  
brought forward 接上頁   a*d>WN.;U  
budget 預算   3A_7R-sQ  
by-product 副產品   R{~Yh.)~  
by-product sales 副產品銷售   #\G{2\R  
capital 股本   bJD2c\qoc  
capital income 資本收益   R$@| t?  
capital outlay 資本支出   A*BIud li  
capital stock 股本   ~n#rATbxf  
capital stock certificate 股票   u4L&8@  
carried down 移後   .(tga&]  
carried forward 移下頁   goi5I(yn^  
cash 現金   Be{7Rj v  
cash account 現金賬戶   X I\zEXO  
cash in bank 存銀行現金   y< hIXC  
cash on delivery 交貨收款   (( 0%>HJ{~  
cash on hand 庫存現金   I U/HYBJH  
cash payment 現金支付   &N!QKrj3  
cash purchase 現購   C,R_`%b%  
cash sale 現沽   w!7f*  
cashier 出?#123;員   CUB=
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cashiers check 本票   iWu$$IV?-  
certificate of deposit 存款單折   {Slc6$  
certificate of indebtedness 借據   c+/SvRx^>  
certified check 保付支票   B
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certified public accountant 會計師   DCv~^  
charges 費用   x68$?CD  
charge for remittances 匯水手續費   qZlb?b"  
charter 營業執照   )p7WU?&I  
chartered accountant 會計師   f)\ =LV  
chattles 動產   g]9!Pi8jn  
check 支票   (eI'%1kS<  
che stub 支票存根   PNLtpixZ  
closed account 己結清賬戶   Kw}-<y  
closing 結算   <">tB"="b  
closing entries 結賬紀錄   mT;1KE{J{  
closing stock 期末存貨   Bry\"V"'g  
closing the book 結賬   LuS]D%  
columnar journal 多欄日記賬   Hq h  
combination 聯合   4"fiEt,t<x  
commission 佣金   RSG\ 3(  
commodity 商品   g4<w6eB  
common stock 普通股   5QU7!jbI  
company 公司   >Liv].  
compensation 賠償  
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compound interest 複利   _"%ef"oPh  
consignee 承銷人   <;:M:{RZY  
consignment 寄銷   4f <%<Z  
consignor 寄銷人   w?A&XB+  
consolidated balance sheet 合併資產負債表   ;Y#~2eYCz  
consolidated profit and loss account 合併損益表   [)|P-x-<  
consolidation 合併   WR=e$;  
construction cost 營建成本   PZ~uHX_d>  
construction revenue 營建收入  
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contract 合同   EoqUFa,  
control account 統制賬戶   r# 5))q-  
copyright 版權   _B)LRD+Hj  
corporation 公司   .WA
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cost 成本   Ob2H7!  
cost accounting 成本會計   #L.fGTb  
cost of labour 勞工成本   PA;RUe  
cost of production 生產成本   ,x}p 1EZ  
cost of manufacture 製造成本   ~M%r.WFpA  
cost of sales 銷貨成本   .w^M?}dx  
cost price 成本價格   {~ ZSqd  
credit 貸方   CXGq>cQ=d  
credit note 收款通知單   hHF YAh   
creditor 債權人   J')Dt]/9  
crossed check 橫線支票   %B`MO-  
current account 往來活期賬戶   J]5sWs  
current asset 流動資產   8'?V5.6?|~  
current liability 流動負債   iy Zs:4jkc  
current profit and loss 本期損益   Asicf{HaX  
debit 借方   g<O*4 ]=  
debt 債務   |i5A F\w  
debtor 債務人   @ 'rk[S}A  
deed 契據   ?as)vYP  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   MjNCn&c  
delivery 交貨   8SK}#44Xz  
delivery expense 送貨費   oqHI `Tu  
delivery order 出貨單   hN$6Kx>{  
demand draft 即期匯票   w}^z1n  
demand note 即期票據   .Y[sQO~%  
demurrage charge 延期費   #>dfP"}&,  
deposit 存款   9'C k
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deposit slip 存款單   jftoqK- p  
depreciation 折舊   &}31q`  
direct cost 直接成本   RekTWIspT/  
direct labour 直接人工   QN:gSS{30  
director 董事   gUzCDB^.:  
discount 折扣   mw";l$Aq}  
discount on purchase 進貨折扣   8;/`uB:zV  
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