[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。   _
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acceptance 承兌   <UO[*_,\  
account 賬戶   iuWUr?`\  
accountant 會計員   k 76<CX  
accounting 會計   S N"Y@y)=  
accounting system 會計制度   &V axv$v}  
accounts payable 應付賬款   #Db^*  
accounts receivable 應收賬款   ^"<Bk<b(  
accumulated profits 累積利益   C"n!mr{srt  
adjusting entry ?#123;整記錄   5GAW3j{  
adjustment ?#123;整   <[ dt2)%L>  
administration expense 管理費用   '[' %b  
advances 預付   &I ~'2mpk  
advertising expense 廣告費   v @M6D}  
agency 代理   |(tl a_LE  
agent 代理人   4j0;okQWV'  
agreement 契約   DW,ERQ^  
allotments 分配數   H5d@TB,`  
allowance 津貼   O6$,J12l  
amalgamation 合併   'J*'{  
amortization 攤銷   Y*9
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amortized cost 應攤成本   ZL0Vx6Ph  
annuities 年金   :-59~8&  
applied cost 已分配成本   =W')jKe0  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   pFMJG<W9,  
apportioned charge 攤派費用   gcwJ{&  
appreciation 漲價   ;C=d( pY  
article of association 公司章程   V1Ft3Msq  
assessment 課稅   n'vdA !R  
assets 資產   ]Z UE !  
attorney fee 律師費   @P0rNO%y
 
audit 審計   $27OrXQ|  
auditor 審計員   !_+FuF"@  
average 平均數   xH28\]F5n  
average cost 平均成本   uUp>N^mmVH  
bad debt 壞賬   zE8_3UC  
balance 餘額   4J'0k<5S  
balance sheet 資產負債表   /AX)n:,  
bank account 銀行賬戶   DJdhOLx  
bank balance 銀行結存   Jon3ywd1Y  
bank charge 銀行手續費   jK\kASwG  
bank deposit 銀行存款   =_E$* }  
bank discount 銀行貼現   ~)pZ5%
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bank draft 銀行匯票   g@O?0 ,+1  
bank loan 銀行借款   WllQM,h  
bank overdraft 銀行透支   ZX-A}  
bankers acceptance 銀行承兌   j."V>p8u$  
bankruptcy 破產   ci?\W 6  
bearer 持票人   8rJf2zL  
beneficiary 受益人   >G?*rg4  
bequest 遺產   7^.g\Kt?  
bill 票據   Iw] ylp  
bill of exchange 匯票   |R91|-H  
bill of lading 提單   ?^:5`  
bills discounted 貼現票據   $&, KZ>  
bills payable 應付票據   {LKW%G7  
bills receivable 應收票據   g|^U?|;p  
board of directors 董事會   F{ 4k2Izr  
bonds 債券   _W Hi<
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bonus 紅利   sjLm-pn3  
book value 賬面價值   X/%!p<}:'  
bookkeeper 簿記員   w=nS*Qy2  
bookkeeping 簿記   :`BG/  
branch office general ledger 支店往來賬戶   oKkDG|IE  
broker 經紀人   b:O_PS5h  
brought down 接前   Iza#v0  
brought forward 接上頁   l9%ckC*q  
budget 預算   ae0Mf0<#)  
by-product 副產品   OS(Ua  
by-product sales 副產品銷售   UY *Z`$  
capital 股本   {6)H.vpP  
capital income 資本收益   ygV-Fv>PQ  
capital outlay 資本支出   9-=kVmT&g  
capital stock 股本   |BbrB[+ v[  
capital stock certificate 股票   n#P?JyGm1g  
carried down 移後   {oo(HD;5  
carried forward 移下頁   <&1hJ)O  
cash 現金   l@<Jp*|  
cash account 現金賬戶   @-1VN;N  
cash in bank 存銀行現金   )q{e L$  
cash on delivery 交貨收款   \rbvlO?}  
cash on hand 庫存現金   ~^~+p  
cash payment 現金支付   .'1]2/ad  
cash purchase 現購   R|O^7o  
cash sale 現沽   J<iiA:&J  
cashier 出?#123;員   ]>(pQD  
cashiers check 本票   DT]3q4__Q  
certificate of deposit 存款單折   S: g 2V  
certificate of indebtedness 借據   P=4o)e7E!  
certified check 保付支票   @G>&Gu;5  
certified public accountant 會計師   `g}en%5b\  
charges 費用   hZO=$Mm4p  
charge for remittances 匯水手續費   j{%'A  
charter 營業執照   .X4UDZQg  
chartered accountant 會計師   b:*( f#"q  
chattles 動產   2:^  
check 支票   Eo<N  
che stub 支票存根   {`% q0Nr  
closed account 己結清賬戶   VpM(}QHd  
closing 結算   v`"BXSmp{  
closing entries 結賬紀錄   >$A,B  
closing stock 期末存貨   &nn+X%m9g  
closing the book 結賬   PtK rks|y  
columnar journal 多欄日記賬   XXW.Uios  
combination 聯合   Bp=BRl  
commission 佣金   2\xEMec  
commodity 商品   *ur[u*g  
common stock 普通股   <;E>1*K}8  
company 公司   +d8?=LX  
compensation 賠償   9>L{K   
compound interest 複利   .|J-(J<>[.  
consignee 承銷人   } qr ,  
consignment 寄銷   ='.G,aJ9  
consignor 寄銷人   q9m-d-!)  
consolidated balance sheet 合併資產負債表   FPuF1@K  
consolidated profit and loss account 合併損益表   lH o
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consolidation 合併   Dj{t[z]$k  
construction cost 營建成本   +JBYGYN&K  
construction revenue 營建收入   l$!g#?w  
contract 合同   l:"zYcp%  
control account 統制賬戶   ')v<MqBr  
copyright 版權   *| YR8f  
corporation 公司   _dw6 C2]P  
cost 成本   D5fhOq+g  
cost accounting 成本會計   !pe!Z-,  
cost of labour 勞工成本   *}N J  
cost of production 生產成本   =M/($PA  
cost of manufacture 製造成本   7{DSLKt
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cost of sales 銷貨成本   vEb_z[gd  
cost price 成本價格   f5|Ew&1EP  
credit 貸方   \}})U#   
credit note 收款通知單   RVe UQ%  
creditor 債權人   7TGLt z  
crossed check 橫線支票   75#&hi/~  
current account 往來活期賬戶   w}QU;rl8q  
current asset 流動資產   7S]akcT/  
current liability 流動負債   y@Ga9bI7  
current profit and loss 本期損益   9^1.nE(R&  
debit 借方   ye1h
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debt 債務   N[dv  
debtor 債務人   p7Q %)5o  
deed 契據   srfM"Lb'  
deferred assets 遞延資產   J |TA12s  
deferred liabilities 遞延負債   n g?kl|VG  
delivery 交貨   92K#xM/  
delivery expense 送貨費   Ax;i;<md  
delivery order 出貨單   Rd{#cW~  
demand draft 即期匯票   xp"5L8:C  
demand note 即期票據   h"+|)'*n  
demurrage charge 延期費   _^pg!j[Fy}  
deposit 存款   h\ qM5Qx+Q  
deposit slip 存款單    MfNguh  
depreciation 折舊   v %fRq!~  
direct cost 直接成本   a6fqtkZ x  
direct labour 直接人工   N=P+b%%:Z  
director 董事   C~aNOe WR  
discount 折扣   P~" `Og+  
discount on purchase 進貨折扣   ^(8(z@y  
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