[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。   R
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acceptance 承兌   _IU5HT}2  
account 賬戶   TeZu*c  
accountant 會計員   Px?"5g#+  
accounting 會計   >+i+_^]  
accounting system 會計制度   X.#9[3U+  
accounts payable 應付賬款   bg0ix"  
accounts receivable 應收賬款   `/R. 5;$|  
accumulated profits 累積利益   CL5^>.}  
adjusting entry ?#123;整記錄   =>'j
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adjustment ?#123;整   ='kCY}dkO  
administration expense 管理費用   s@ %>  
advances 預付   9&^5!R
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advertising expense 廣告費   $;ny`^8  
agency 代理   e&ZTRgYdi  
agent 代理人   XHgW9;M!  
agreement 契約   1l^[%0  
allotments 分配數   v?3xWXX,  
allowance 津貼   #H Jlm1d  
amalgamation 合併   G){+.X4g3  
amortization 攤銷   oo]P}ra  
amortized cost 應攤成本   |)jR|8MAE  
annuities 年金   j<Pw0?~s6  
applied cost 已分配成本   ]QHZ[C  
applied expense 已分配費用   d ?YSVmG  
applied manufacturing expense 己分配製造費用   q%A>q;l:  
apportioned charge 攤派費用   wS7Vo{#@\  
appreciation 漲價   Bmt8yR2  
article of association 公司章程   =$^}"}$  
assessment 課稅   k:j?8o3  
assets 資產   _RzoXn{1e  
attorney fee 律師費   vYLspZ;S  
audit 審計   9
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auditor 審計員   c@]G;>o  
average 平均數   XD!}uDZ^  
average cost 平均成本   }NV<k
 
bad debt 壞賬   %O[1yZh \  
balance 餘額   }4c$_  
balance sheet 資產負債表   N@'l:N'f4  
bank account 銀行賬戶   # E8?2]  
bank balance 銀行結存   !_c6 `o W  
bank charge 銀行手續費   @sd
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bank deposit 銀行存款   Ty!V)i  
bank discount 銀行貼現   6b`
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bank draft 銀行匯票   _Y6Ezh.  
bank loan 銀行借款   hlc g[Qdo*  
bank overdraft 銀行透支   l_2l/ff9  
bankers acceptance 銀行承兌   7uv"#mq  
bankruptcy 破產   8"ZcKxDk  
bearer 持票人   ~_ovQ4@  
beneficiary 受益人   ojj T  
bequest 遺產   XWz~*@ci  
bill 票據   hD,^mru  
bill of exchange 匯票   7n;a_Z0s$  
bill of lading 提單   l.}gWN9-  
bills discounted 貼現票據   T I ZkN6  
bills payable 應付票據   xTcY&   
bills receivable 應收票據   8)
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board of directors 董事會   0}kvuuR  
bonds 債券   y^{4}^u-^  
bonus 紅利   \ sz
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book value 賬面價值   K6~')9Q  
bookkeeper 簿記員   R iLq
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bookkeeping 簿記   %2G3+T8*x  
branch office general ledger 支店往來賬戶   > -
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broker 經紀人   b3GTsX\2|  
brought down 接前   kAxJ#RG  
brought forward 接上頁   $x+ P)5)  
budget 預算   +@@( C9  
by-product 副產品   7 X~JLvN  
by-product sales 副產品銷售   >Bm>/%2  
capital 股本   =7-kD3  
capital income 資本收益   dftX$TS  
capital outlay 資本支出   dW^#}kN7V  
capital stock 股本   hNp.%XnnZ  
capital stock certificate 股票   ,~K4+ t_  
carried down 移後   yN
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carried forward 移下頁   yW"}%) d  
cash 現金   Z3Xgi~c  
cash account 現金賬戶   G6"4JTWO  
cash in bank 存銀行現金   ydzvjp=  
cash on delivery 交貨收款   |ew:}e: k<  
cash on hand 庫存現金   lcoJ1+`C  
cash payment 現金支付   sQT,@+JEr  
cash purchase 現購   $@dPIq4o;}  
cash sale 現沽   $T2z s$  
cashier 出?#123;員   g-+/zEOUS  
cashiers check 本票   pl 1CEoe  
certificate of deposit 存款單折   "1ZVuI  
certificate of indebtedness 借據   f5nAD  
certified check 保付支票   2 t]=-@  
certified public accountant 會計師   *b1NVN$  
charges 費用   :\1vy5 _  
charge for remittances 匯水手續費   Nn5sD3z#  
charter 營業執照   Q VN@B[9  
chartered accountant 會計師   &G+ :t)|S  
chattles 動產   <,nd]a  
check 支票   CT{X$N  
che stub 支票存根   [rhK2fr:i  
closed account 己結清賬戶   Lb2/ Te*  
closing 結算   C2J@]&  
closing entries 結賬紀錄   7q^a@5f BG  
closing stock 期末存貨   j 2Jew  
closing the book 結賬   c5HW.3"  
columnar journal 多欄日記賬   -EU~ %/=m+  
combination 聯合   e(-Vp7vXG  
commission 佣金   'p'nAB''!  
commodity 商品   {E>(%v D  
common stock 普通股   ns8I_H  
company 公司   gO!:WD  
compensation 賠償   &R}2/Mt  
compound interest 複利   UrB{jS?  
consignee 承銷人   DzvGR)>/  
consignment 寄銷   `"E<%$|ZQy  
consignor 寄銷人   }nNCgH  
consolidated balance sheet 合併資產負債表   e&="5.ik  
consolidated profit and loss account 合併損益表   EF'U`\gX  
consolidation 合併   |Iq\ZX%q  
construction cost 營建成本   cz*Z/5XH  
construction revenue 營建收入   xV5eKV  
contract 合同   f
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control account 統制賬戶   locf6%2g~  
copyright 版權   EXbh yg
 
corporation 公司   l'(7p`?  
cost 成本   +t;j5\HS  
cost accounting 成本會計   V8J!8=2  
cost of labour 勞工成本   6rzXM`cs  
cost of production 生產成本   Sc$]ar]S  
cost of manufacture 製造成本   r;&rc:?A  
cost of sales 銷貨成本   [,p[%Dza  
cost price 成本價格   (K->5rSU  
credit 貸方   L[7Aa"R  
credit note 收款通知單   OLxiY r  
creditor 債權人   -*C+z!?BP  
crossed check 橫線支票   /=ro$@  
current account 往來活期賬戶   \P0>TWE  
current asset 流動資產   IG~d7rh"  
current liability 流動負債   FOd)zU*L2  
current profit and loss 本期損益   WMd5Y`
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debit 借方   cYp]zn+6  
debt 債務   `+Ojh>"*z*  
debtor 債務人   8;]U:tv  
deed 契據   Ce1^S[
 
deferred assets 遞延資產   }zu?SZH  
deferred liabilities 遞延負債   D>Dch0{H,:  
delivery 交貨   ey>V^Fj  
delivery expense 送貨費   Aaq!i*y  
delivery order 出貨單   re\&'%~K  
demand draft 即期匯票   $@cg+Xrg1  
demand note 即期票據   D^9r#&  
demurrage charge 延期費   -%^KDyZ<&  
deposit 存款   I='S).  
deposit slip 存款單   n[pW^&7x  
depreciation 折舊   StJ&YYdD  
direct cost 直接成本   %-eags~sUC  
direct labour 直接人工   ACcxQK}  
director 董事   A296f(  
discount 折扣   9My |G)M6  
discount on purchase 進貨折扣   !4B($]t  
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