[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。   JE5  
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acceptance 承兌   MmPU7Nl%X  
account 賬戶   4P
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accountant 會計員   :6J +%(f  
accounting 會計   Eqi Fy"H  
accounting system 會計制度   snM Z0W  
accounts payable 應付賬款   )O+}T5c=  
accounts receivable 應收賬款   MfF~8  
accumulated profits 累積利益   [$(%dV6O  
adjusting entry ?#123;整記錄   .%BT,$1K  
adjustment ?#123;整   -Ue$T{;RoH  
administration expense 管理費用   Z0 !5d<   
advances 預付   2'jOP"G  
advertising expense 廣告費   /gcEw!JS  
agency 代理   y
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agent 代理人   5 *}R$  
agreement 契約   n>3U_yt6b  
allotments 分配數   -W{ DxN1  
allowance 津貼   <oKGD50#  
amalgamation 合併   #v#<itfFH  
amortization 攤銷   {U]H;~3 ?  
amortized cost 應攤成本   }UJv[  
annuities 年金   qL6c`(0  
applied cost 已分配成本   k-V,~c  
applied expense 已分配費用   +=Jir1SLV  
applied manufacturing expense 己分配製造費用   ;a=w5,h:  
apportioned charge 攤派費用   5
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appreciation 漲價   d4:
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article of association 公司章程   ,)+ o  
assessment 課稅   {%)s.5Pfw  
assets 資產   .
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attorney fee 律師費   (YBMsh  
audit 審計   vzzE-(\\e  
auditor 審計員   +cJy._pi!  
average 平均數   mvW%  
average cost 平均成本   `0H g y=  
bad debt 壞賬   |Z\R*b"  
balance 餘額   H~eRT1  
balance sheet 資產負債表   mC&=X6 Q]  
bank account 銀行賬戶   (@X~VACT  
bank balance 銀行結存   d F0,Y?  
bank charge 銀行手續費   m p<1yY]  
bank deposit 銀行存款   k 4/D8(OXw  
bank discount 銀行貼現   7A\Cbu2tf  
bank draft 銀行匯票   R_]{2~J+  
bank loan 銀行借款   N#V.1<Y  
bank overdraft 銀行透支   ,y4I[[  
bankers acceptance 銀行承兌   /-zXM;h  
bankruptcy 破產   =4uSFK_L  
bearer 持票人   dca;'$  
beneficiary 受益人   o)6pA^+  
bequest 遺產   dpQG[vXe  
bill 票據   Gir# "5F  
bill of exchange 匯票   NW~z&8L  
bill of lading 提單   DU%w1+u  
bills discounted 貼現票據   s,bERN7'yO  
bills payable 應付票據   o:Qv JcB  
bills receivable 應收票據   A,su;Qh  
board of directors 董事會   -?]W*f  
bonds 債券   A,i75kd  
bonus 紅利   (>J4^``x=  
book value 賬面價值   }'r[m5T  
bookkeeper 簿記員   G;> _<22  
bookkeeping 簿記   u4z&!MT}  
branch office general ledger 支店往來賬戶   =_j vk.  
broker 經紀人   5tQ1fJze  
brought down 接前    !8 &=y  
brought forward 接上頁   [{4MR%--  
budget 預算   `[o)<<}  
by-product 副產品   )
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by-product sales 副產品銷售   %B.D^]S1:  
capital 股本   Va Z!.#(P  
capital income 資本收益   f}guv~K  
capital outlay 資本支出   =to=8H-  
capital stock 股本   "5cM54Z0  
capital stock certificate 股票   e\O/H<  
carried down 移後   f%5zBYCgC  
carried forward 移下頁   G!4(BGx&  
cash 現金   $/Aj1j`"9+  
cash account 現金賬戶   2Q;9G6p  
cash in bank 存銀行現金   2r$#m*  
cash on delivery 交貨收款   Kn+S,1r  
cash on hand 庫存現金   UR:aD_h  
cash payment 現金支付   0G!]=  
cash purchase 現購   I ZQHu h  
cash sale 現沽   ceNix!P  
cashier 出?#123;員   B|o2K}%f  
cashiers check 本票   iy ""(c  
certificate of deposit 存款單折   ^ 9!
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certificate of indebtedness 借據   }kg ye2[  
certified check 保付支票   EpQ8a[<-3  
certified public accountant 會計師   9@Cv5L?p\  
charges 費用   E2)h?cs  
charge for remittances 匯水手續費   Wg`R_>qQSm  
charter 營業執照   Y8flrM2CwG  
chartered accountant 會計師   Dk48@`l2  
chattles 動產   \EseGgd21  
check 支票   Vh>Z,()>>@  
che stub 支票存根   bLt.O(T}  
closed account 己結清賬戶   mN8pg4  
closing 結算   P2Vg4   
closing entries 結賬紀錄   fNGZo  
closing stock 期末存貨   `y+tf?QN  
closing the book 結賬   Ov<NsNX]  
columnar journal 多欄日記賬   D7_*k%;@  
combination 聯合   Z|}G6]h  
commission 佣金   @k&qb!Qah  
commodity 商品   |Ph3#^rM?  
common stock 普通股   K98i[,rP  
company 公司   I%urz!CNE*  
compensation 賠償   B=|cS;bM$3  
compound interest 複利   e{Z &d  
consignee 承銷人   7gRgOzWfV  
consignment 寄銷   1;VHM'  
consignor 寄銷人   $.]l!cmi%Q  
consolidated balance sheet 合併資產負債表   Ar~"R4!  
consolidated profit and loss account 合併損益表   ]l8 ^KX'  
consolidation 合併   [$[:"N_  
construction cost 營建成本   +{
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construction revenue 營建收入   I}R0q  
contract 合同   bV/jfV"%E  
control account 統制賬戶   QY== GfHt  
copyright 版權   b+Br=Fv"T  
corporation 公司   sH\5/'?  
cost 成本   Dc)dE2  
cost accounting 成本會計   (Cqn6dWK  
cost of labour 勞工成本   w6j/ Dq!  
cost of production 生產成本   $MJm*6h  
cost of manufacture 製造成本   $ `7^+8vHV  
cost of sales 銷貨成本   7g3>jh  
cost price 成本價格   /hO1QT}xd  
credit 貸方   Gg KEP,O  
credit note 收款通知單   0wS+++n$5  
creditor 債權人   .9.2Be  
crossed check 橫線支票   yr,=.?C-  
current account 往來活期賬戶   Sfdu`MQR  
current asset 流動資產   R LD`O9#j  
current liability 流動負債   %j7XEh<'  
current profit and loss 本期損益   Kv~U6_=1 O  
debit 借方   g:EVhuK  
debt 債務   cph:y  
debtor 債務人   )m. 4i =X  
deed 契據   }\C-} Q  
deferred assets 遞延資產   {5  sO  
deferred liabilities 遞延負債   iQ"XLrpl  
delivery 交貨   Vx-7\NB  
delivery expense 送貨費   i&n'N8D@  
delivery order 出貨單   a0Zv p>Ft  
demand draft 即期匯票   |ZQ@fmvL/p  
demand note 即期票據   U,LTVYrO  
demurrage charge 延期費   ?Q&yEGm(  
deposit 存款   #Skv(IL  
deposit slip 存款單   !^ _"~  
depreciation 折舊   i7ly[6{^pr  
direct cost 直接成本   ~zw]5|  
direct labour 直接人工   A%^ILyU6c  
director 董事   Fgh]KQ/5  
discount 折扣   5scEc,JCi  
discount on purchase 進貨折扣   N;[>,0&z  
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