[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。   u
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acceptance 承兌   v]Fw~Y7l!  
account 賬戶   'B:8tv  
accountant 會計員   5G2G<[p5oQ  
accounting 會計    8 XQo  
accounting system 會計制度   xv"v='  
accounts payable 應付賬款  
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accounts receivable 應收賬款   x8w l  
accumulated profits 累積利益   VBUrtx:  
adjusting entry ?#123;整記錄   ! \VzX  
adjustment ?#123;整   {p.^E5&  
administration expense 管理費用   Yt[LIn-v:  
advances 預付   FI,K 0sO/|  
advertising expense 廣告費   dbJ3E)rF  
agency 代理   4< +f|(fIA  
agent 代理人   [QFAkEJ--o  
agreement 契約   i50E#+E8  
allotments 分配數   D V\7KKJE  
allowance 津貼   IClw3^\l  
amalgamation 合併   a,36FF~&  
amortization 攤銷   [tT_ z<e`  
amortized cost 應攤成本   Z`_x|cU?J  
annuities 年金   e |K_y~  
applied cost 已分配成本   4a0Ud !Qcs  
applied expense 已分配費用   ebn3r:IU-  
applied manufacturing expense 己分配製造費用   fMIRr5  
apportioned charge 攤派費用   5dGfO:Dy_  
appreciation 漲價   NH;e|8  
article of association 公司章程   0W0GSDx  
assessment 課稅   B(WmJ6e  
assets 資產   }uNj#Uf  
attorney fee 律師費   #+QJ5VI:  
audit 審計   Sg
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auditor 審計員   ClY`2  
average 平均數    svx7  
average cost 平均成本   SwsJ<Dq^z  
bad debt 壞賬   [>N#61CV5  
balance 餘額   7]} I  
balance sheet 資產負債表   JH| D  
bank account 銀行賬戶   &
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bank balance 銀行結存   N5{v;~Cm}V  
bank charge 銀行手續費   Tw djBMte  
bank deposit 銀行存款   ~/X8Hy!-  
bank discount 銀行貼現   WMHYOJR  
bank draft 銀行匯票   4[i 3ckFT,  
bank loan 銀行借款   ^vxx]Hji  
bank overdraft 銀行透支   fF(AvMsO  
bankers acceptance 銀行承兌   ] )iP?2{  
bankruptcy 破產   [O<F`u"a
 
bearer 持票人   B`.aQ  
beneficiary 受益人   L[ZS17;*  
bequest 遺產   '<3h8\"  
bill 票據   Ell14Iki  
bill of exchange 匯票   5kGQf  
bill of lading 提單   %%|pJ%}Q>  
bills discounted 貼現票據   BYu(a  
bills payable 應付票據   -<g[P_#  
bills receivable 應收票據   T ay226  
board of directors 董事會   tmOy"mq67  
bonds 債券   V@]SKbK}wN  
bonus 紅利   TFG? EO  
book value 賬面價值   :-O$rm  
bookkeeper 簿記員   hP8w3gl
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bookkeeping 簿記   Zr1"'+-  
branch office general ledger 支店往來賬戶   `-%dHvB^R  
broker 經紀人   @D=B5f@(o  
brought down 接前   H#7=s{ u  
brought forward 接上頁  
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budget 預算   sZ~03
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by-product 副產品   `y61B
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by-product sales 副產品銷售   =dH=3iCG  
capital 股本   =xDxX#3  
capital income 資本收益   |{(JUXo6K  
capital outlay 資本支出   %f'=9pit  
capital stock 股本   p6NPWaBR  
capital stock certificate 股票   )^BZ ,e  
carried down 移後   +pq) 7  
carried forward 移下頁   w&f>VB~,1  
cash 現金   O:8 u^TP  
cash account 現金賬戶   I{[}1W3]W  
cash in bank 存銀行現金   bl
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cash on delivery 交貨收款   u:']jw=f  
cash on hand 庫存現金   6\u. [2lE^  
cash payment 現金支付   ]]_5_)"4  
cash purchase 現購   P5h
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cash sale 現沽   -<k)|]8  
cashier 出?#123;員   k~so+k&=b  
cashiers check 本票   j Jw  
certificate of deposit 存款單折   \pkK >R  
certificate of indebtedness 借據   R<_VWPlj  
certified check 保付支票   G
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certified public accountant 會計師   BKO^ux%  
charges 費用   tK[o"?2y  
charge for remittances 匯水手續費   `q\F C[W  
charter 營業執照   8\9W:D@"x  
chartered accountant 會計師   r>! @Z2%s  
chattles 動產   iDX<`)  
check 支票   Y'jgp Vt  
che stub 支票存根   zRmVV}b  
closed account 己結清賬戶   p#Po?  
closing 結算   X.>~DT%0Lm  
closing entries 結賬紀錄   ;hODzfNkS  
closing stock 期末存貨   g33Y$Xdk  
closing the book 結賬   V~#5^PF{  
columnar journal 多欄日記賬   U+#^>}wc  
combination 聯合   43y@9P0  
commission 佣金   6w?  GeJ  
commodity 商品   ?$ov9U_  
common stock 普通股   *g %b dO  
company 公司   ^wc:qll  
compensation 賠償   Tc!n@!RA|  
compound interest 複利   4YI6&  
consignee 承銷人   M:(.aEe  
consignment 寄銷   @YRy)+  
consignor 寄銷人   KPDJ$,
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consolidated balance sheet 合併資產負債表   @aN~97 H\  
consolidated profit and loss account 合併損益表   cAGM|%  
consolidation 合併   =w;-4  
construction cost 營建成本   ;7EeRM*  
construction revenue 營建收入   ~3Pp}eO~V  
contract 合同   uPbdzUk$  
control account 統制賬戶   y{<js!au  
copyright 版權   fQ"Vx!  
corporation 公司   .b`8
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cost 成本   Mv/ SU">F  
cost accounting 成本會計   <+ r~?X_  
cost of labour 勞工成本   A@?-
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cost of production 生產成本   rN7JJHV  
cost of manufacture 製造成本   'AWWdz  
cost of sales 銷貨成本   &hI!0DixX  
cost price 成本價格   _t;^\"\  
credit 貸方   *Q?8OwhJ  
credit note 收款通知單   =bP<cC=3b  
creditor 債權人   pYm#iz  
crossed check 橫線支票   ">_|!B&wb^  
current account 往來活期賬戶   ~`Vo0Z*S  
current asset 流動資產   op2Zf?Bx{+  
current liability 流動負債   9@lG{9id?  
current profit and loss 本期損益   %Qb}z@>fJk  
debit 借方   G9xO>Xp^Al  
debt 債務   Het >G{  
debtor 債務人   6Y6t.j0vN.  
deed 契據   gBWr)R  
deferred assets 遞延資產   p ^TCr<=  
deferred liabilities 遞延負債   b;*'j9ly  
delivery 交貨   _<2{8>EVf  
delivery expense 送貨費   GutiqVP:B  
delivery order 出貨單   [-"ZuUG  
demand draft 即期匯票   of7p~{3H  
demand note 即期票據   <h+@;/v:  
demurrage charge 延期費   {/N8[?zML  
deposit 存款   *' es(]W  
deposit slip 存款單   -Vb5d!(  
depreciation 折舊    q^6#.}  
direct cost 直接成本   G(shZ=fq  
direct labour 直接人工   K?e16;  
director 董事   ^x/D 8M  
discount 折扣   =d<~
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discount on purchase 進貨折扣   Ktt(l-e+  
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