[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。   .Zm }  
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acceptance 承兌   9Ei#t FMc  
account 賬戶   H`..)zL|  
accountant 會計員   6:X\vw  
accounting 會計   ) FsSXnZL  
accounting system 會計制度   ^@cX0_  
accounts payable 應付賬款   !I  P*  
accounts receivable 應收賬款   alD|-{Bf  
accumulated profits 累積利益   =?x=CEW  
adjusting entry ?#123;整記錄   p5w g+K  
adjustment ?#123;整   u
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administration expense 管理費用   }tq9 /\  
advances 預付   OF}_RGKg3  
advertising expense 廣告費   dXN&<Q,  
agency 代理   $VNn`0^gF  
agent 代理人   cSWVHr  
agreement 契約   l$ @lk?dc  
allotments 分配數   5Wjp_^!e  
allowance 津貼   ,o6: V]a  
amalgamation 合併   (S{c*"}2  
amortization 攤銷   U}TQXYAg  
amortized cost 應攤成本   2)]*re)  
annuities 年金   ?Cl"j cQ*  
applied cost 已分配成本   <o`]wOrl  
applied expense 已分配費用   |bUmkw  
applied manufacturing expense 己分配製造費用   ou4?`JF)-  
apportioned charge 攤派費用   Jx7^|A  
appreciation 漲價   %ua5T9H Z  
article of association 公司章程   !9Ni[8&Fg0  
assessment 課稅   WJ,ON-v  
assets 資產   p8bTR!rvz  
attorney fee 律師費   9a,CiH%@  
audit 審計   g*9>z)  
auditor 審計員   .w"O/6."  
average 平均數   zh#uwT1u  
average cost 平均成本   =-T etp  
bad debt 壞賬   cV,URUD  
balance 餘額   WVFy ZpB  
balance sheet 資產負債表   oZw#Nd  
bank account 銀行賬戶   3j#F'M)s{  
bank balance 銀行結存   6FAP *V;  
bank charge 銀行手續費   1EB`6_>y  
bank deposit 銀行存款   o^J&c_U\3'  
bank discount 銀行貼現   eGg#=l=  
bank draft 銀行匯票   xEqrs6sR  
bank loan 銀行借款   6jA Q  
bank overdraft 銀行透支   m\Nc}P_"p  
bankers acceptance 銀行承兌   b9jm=U  
bankruptcy 破產   'JVvL  
bearer 持票人   *?\Nioii  
beneficiary 受益人   Gd 9B  
bequest 遺產   ^\;5O(9  
bill 票據   7 |A,GH  
bill of exchange 匯票   |&.)_+w  
bill of lading 提單   p5ihuV,  
bills discounted 貼現票據   >Li?@+Zl  
bills payable 應付票據   '-qc\6UY  
bills receivable 應收票據   chbs9y0  
board of directors 董事會   pj`-T"Q  
bonds 債券   :}-[%LSV  
bonus 紅利   -0Ek&"=Z^  
book value 賬面價值   G@2M&0 '  
bookkeeper 簿記員   `MS=/xE  
bookkeeping 簿記   mB`r6'#=  
branch office general ledger 支店往來賬戶   D=$<Ex^p  
broker 經紀人   Ek6W:Q:@  
brought down 接前   V2X(f6v  
brought forward 接上頁   bzS [X  
budget 預算   h !1c(UR  
by-product 副產品   d29HEu  
by-product sales 副產品銷售   k zT'  
capital 股本   gsAO<Fy  
capital income 資本收益   ~gD'up@$/  
capital outlay 資本支出   gf@Dy6<  
capital stock 股本   mBF?+/l  
capital stock certificate 股票   |iI`p-L9  
carried down 移後   k-/$8C  
carried forward 移下頁    '}=M~
 
cash 現金   D.~t#a A  
cash account 現金賬戶   195(Kr<5$  
cash in bank 存銀行現金   Y|L57F  
cash on delivery 交貨收款   n1|%xQBU@  
cash on hand 庫存現金   qJsEKuOs  
cash payment 現金支付   DDEn63{  
cash purchase 現購   @\a- =  
cash sale 現沽   MvCBgLN  
cashier 出?#123;員   TV}SKvu  
cashiers check 本票   @{G(.S  
certificate of deposit 存款單折   ~[{| s')  
certificate of indebtedness 借據   &2DW  
certified check 保付支票   Yp8$0KK  
certified public accountant 會計師   Wil+"[Ge  
charges 費用   ,~!lNyL  
charge for remittances 匯水手續費   6=FuH@Q&  
charter 營業執照   _cB~?c  
chartered accountant 會計師   h ? M0@Z  
chattles 動產   sq%f%?(V  
check 支票   GUxhCoxb  
che stub 支票存根   ]KmYPrCl0  
closed account 己結清賬戶   20qT1!ju  
closing 結算   /i<g>*82  
closing entries 結賬紀錄   5BZ5Gl3
 
closing stock 期末存貨   &1&*(oi]X  
closing the book 結賬   '#fj)  
columnar journal 多欄日記賬   udB}`<Q  
combination 聯合   ?s//a_nL*  
commission 佣金   7Vi[I< *  
commodity 商品   q^s$4q   
common stock 普通股   Pz?O_@Ln  
company 公司   q/Q*
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compensation 賠償   $I'ES#8P6  
compound interest 複利   cG<?AR?wDT  
consignee 承銷人   ??F{Gli"C`  
consignment 寄銷   l!b#v`  
consignor 寄銷人   o]vdxkU]  
consolidated balance sheet 合併資產負債表   xc!"?&\*  
consolidated profit and loss account 合併損益表   pJmn;XbME  
consolidation 合併   8L#sg^1V  
construction cost 營建成本   8WvT0q>]  
construction revenue 營建收入   8ViDh  
contract 合同   /N$T[  
control account 統制賬戶   p(Sfw>t(  
copyright 版權   <rU(zm  
corporation 公司   uW]n3)7<I  
cost 成本   ;3w W)gL1  
cost accounting 成本會計   uwbj`lpf  
cost of labour 勞工成本   ^71sIf;+
 
cost of production 生產成本   vm(% u!_P  
cost of manufacture 製造成本   Mqq7;w@(J  
cost of sales 銷貨成本   TPrwC~\B/  
cost price 成本價格   ] '"$qm:  
credit 貸方   # RtrHm  
credit note 收款通知單   \t}!Dr+yN  
creditor 債權人   /h_BF\VBs  
crossed check 橫線支票   4`i_ 4&TS  
current account 往來活期賬戶   )T^hyi$  
current asset 流動資產   oOuWgr]0  
current liability 流動負債   q LR)>$  
current profit and loss 本期損益   z2r{AQ.&  
debit 借方   =KX:&GU  
debt 債務   ~ ^K[pA ?  
debtor 債務人   "2 Kh2[K  
deed 契據   +;vfn>^!b  
deferred assets 遞延資產   [g<JP~4]  
deferred liabilities 遞延負債   6JJ%`Uojh  
delivery 交貨   ,uj oGSx}  
delivery expense 送貨費   -Z  @cj  
delivery order 出貨單   oM< 9]jK}  
demand draft 即期匯票   .6r&<*  
demand note 即期票據   U5" C"+ 3  
demurrage charge 延期費   +~7@K{6q-  
deposit 存款   nH;^$b'LZ  
deposit slip 存款單   (|S e+Y#e,  
depreciation 折舊   Up8#Nz T  
direct cost 直接成本   +YP,LDJ!v  
direct labour 直接人工   =>4,/g3  
director 董事   0
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discount 折扣   u{HB5QqK  
discount on purchase 進貨折扣   ZMbv1*Vt  
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