[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。   <X |h*  
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acceptance 承兌   `Vi:r9|P  
account 賬戶   bSghf"aN  
accountant 會計員   -!cAr <  
accounting 會計   ,f+5x]F?m  
accounting system 會計制度   9F](%/  
accounts payable 應付賬款   k I~]u  
accounts receivable 應收賬款   pQY>  
accumulated profits 累積利益   d"UW38K{  
adjusting entry ?#123;整記錄   FudD  
adjustment ?#123;整   +CT$/k  
administration expense 管理費用   JY
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advances 預付   (<Xdj^v  
advertising expense 廣告費   Ag6 (  
agency 代理   z)>{O
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agent 代理人   @RIEO%S  
agreement 契約   YMTA`T(+  
allotments 分配數   yp^*TD/J  
allowance 津貼   !f
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amalgamation 合併   1}E@lOc  
amortization 攤銷   q4iD59yd)S  
amortized cost 應攤成本   QP%Fz#u`  
annuities 年金   )X;cS} yp  
applied cost 已分配成本   B?yt%f1  
applied expense 已分配費用   rb'GveW[  
applied manufacturing expense 己分配製造費用   B7MW" y  
apportioned charge 攤派費用   *h:EE6|  
appreciation 漲價   _%vqBr*   
article of association 公司章程   p8dn-4  
assessment 課稅   f](uc(8Z  
assets 資產   nln6:^w  
attorney fee 律師費   i q:Q$z&  
audit 審計   Sp,Q,Q4  
auditor 審計員   !u}3H
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average 平均數   vqOLSE"t*O  
average cost 平均成本   FT>~ES]cQd  
bad debt 壞賬   PX2k,%  
balance 餘額  
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balance sheet 資產負債表   o}
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bank account 銀行賬戶   ('q vYQ  
bank balance 銀行結存   uO(guA,C  
bank charge 銀行手續費   BQ&q<6Tk  
bank deposit 銀行存款   =
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bank discount 銀行貼現   !muYn-4M  
bank draft 銀行匯票   kO_XyC4(  
bank loan 銀行借款   (mIJI,[xn  
bank overdraft 銀行透支   .Pes{uHg  
bankers acceptance 銀行承兌   d5"EvT  
bankruptcy 破產   F ssEs!#  
bearer 持票人   ?s)sPM?  
beneficiary 受益人   pEj^x[b`^  
bequest 遺產   S<!_ uq  
bill 票據   !5%5]9'n@*  
bill of exchange 匯票   Gj19KQ1G  
bill of lading 提單   /cC6qhkp%  
bills discounted 貼現票據   E97+GJ3  
bills payable 應付票據   p_qm}zp  
bills receivable 應收票據   Z#
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board of directors 董事會   r`R~{;oT  
bonds 債券   _*ouo<x  
bonus 紅利   8J3@VD.  
book value 賬面價值   )YMlFzYr  
bookkeeper 簿記員   w;@25= |  
bookkeeping 簿記   MJK
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branch office general ledger 支店往來賬戶   %y\eBfW,/  
broker 經紀人   )ko{S[ gG  
brought down 接前   ^]qV8
 
brought forward 接上頁   k5t^s  
budget 預算   mH*@d"  
by-product 副產品   3V Mh)  
by-product sales 副產品銷售   P%@rH@^Y  
capital 股本   [AX"ne#M*  
capital income 資本收益   afF+*\xXN  
capital outlay 資本支出   gO:Z6}3vM  
capital stock 股本   Rw}2*5#y  
capital stock certificate 股票   c Z6p^  
carried down 移後   Sm$j:xw<  
carried forward 移下頁   D<bU~Gd,P  
cash 現金   c@9Z&2)  
cash account 現金賬戶   3Wb2p'V7$?  
cash in bank 存銀行現金   qE`:b0FT  
cash on delivery 交貨收款   _TOi [GT  
cash on hand 庫存現金   5+bFy.UW  
cash payment 現金支付   yMbcFDlBr  
cash purchase 現購   P,/13tZ#3  
cash sale 現沽   ";_K x={  
cashier 出?#123;員   `Ixs7{&jU  
cashiers check 本票   #5-A&  
certificate of deposit 存款單折   +t>*l>[  
certificate of indebtedness 借據   S@
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certified check 保付支票   i9;27tT~<  
certified public accountant 會計師   dF{6>8D=5B  
charges 費用   G&@-R{i  
charge for remittances 匯水手續費   P#[IUXtT  
charter 營業執照   AGEZ8(h  
chartered accountant 會計師   (3ZvXpzvF  
chattles 動產   y)p$_.YFF  
check 支票   4\1wyN /}M  
che stub 支票存根   R5K-KSvW  
closed account 己結清賬戶   K=tx5{V
 
closing 結算   oE!hF}O  
closing entries 結賬紀錄   
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closing stock 期末存貨   .>kccLr:z  
closing the book 結賬   3q #"i&  
columnar journal 多欄日記賬   8B*E+f0  
combination 聯合   0):uF_t<  
commission 佣金   r T flk  
commodity 商品   _b0S  
common stock 普通股   +MNSZLP]  
company 公司   [_ M6/  
compensation 賠償   gHi~ nEH  
compound interest 複利    Iys6R?~  
consignee 承銷人   YER:ICQ  
consignment 寄銷   ~VqFZasV  
consignor 寄銷人   NV8]#b  
consolidated balance sheet 合併資產負債表   e{fZ}`=7y  
consolidated profit and loss account 合併損益表   "u(S2'DW'(  
consolidation 合併   y _'eyR@)  
construction cost 營建成本   e
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construction revenue 營建收入   #D`S  
contract 合同   r7Nu>[r5  
control account 統制賬戶   "JzfL(yt  
copyright 版權   0 &*P}U}Uc  
corporation 公司   E\R raPkQT  
cost 成本   4ef*9|^x#  
cost accounting 成本會計   u}Ei_ O<z  
cost of labour 勞工成本   u?q&K|  
cost of production 生產成本   M8 iEVJ  
cost of manufacture 製造成本   .-.q3ib  
cost of sales 銷貨成本   $zC6(C(l  
cost price 成本價格   A$7Eo`Of  
credit 貸方   Z$ !C=  
credit note 收款通知單   @Pxw
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creditor 債權人   gI)w^7Gi  
crossed check 橫線支票   $Hp.{jw  
current account 往來活期賬戶   ,'FD}yw4v  
current asset 流動資產   f\h%; X  
current liability 流動負債   MxY50^}(  
current profit and loss 本期損益   X$Q2m{dR  
debit 借方   H9%l?r5  
debt 債務   rGTWcJ  
debtor 債務人   cwu$TP A>  
deed 契據   KU+( YF$1
 
deferred assets 遞延資產   @<vF]\Ce  
deferred liabilities 遞延負債   +jp|Y?6Z  
delivery 交貨   m9#}X_&x  
delivery expense 送貨費   \HCOR, `T  
delivery order 出貨單   `6rrXU6|  
demand draft 即期匯票  

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demand note 即期票據   |.j^
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demurrage charge 延期費  
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deposit 存款   'oC$6l'rQ  
deposit slip 存款單   H \r`
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depreciation 折舊   @(i*-u3Tq  
direct cost 直接成本   %z1{Kus  
direct labour 直接人工   j: <t  
director 董事   "YuZ fL`bb  
discount 折扣   De;,=BSp  
discount on purchase 進貨折扣   ZR1+ O8  
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