[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。    _8 !x  
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acceptance 承兌   BMqr YW  
account 賬戶   mHV{9J  
accountant 會計員   f'w`<  
accounting 會計   uGF{0)0g  
accounting system 會計制度   z~==7:Os  
accounts payable 應付賬款   |f/Uzd ~  
accounts receivable 應收賬款   8&nb@l  
accumulated profits 累積利益   d!4Tw pIgx  
adjusting entry ?#123;整記錄   *l;S"}b*,_  
adjustment ?#123;整   kDXQpe  
administration expense 管理費用   (> _Lb  
advances 預付   pwkTe  
advertising expense 廣告費   v~yw-}fk%  
agency 代理   B:Ft(,  
agent 代理人  
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agreement 契約   TZ `Ypi7r  
allotments 分配數   =<7z :]  
allowance 津貼   ^*.+4iHx  
amalgamation 合併   ;^u,[d  
amortization 攤銷   /.=aA~|  
amortized cost 應攤成本   ,RM8D)m\  
annuities 年金   *8uS,s6g  
applied cost 已分配成本   F"  M  
applied expense 已分配費用   5b
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applied manufacturing expense 己分配製造費用   I$p1^8~L  
apportioned charge 攤派費用   "}#% h&,  
appreciation 漲價   e&*b{>1*  
article of association 公司章程   NbTaI{r  
assessment 課稅   ck%YEMs  
assets 資產   @}:E{J#g  
attorney fee 律師費   /]_|uN)Q  
audit 審計  
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auditor 審計員   dJ/gc"7aO  
average 平均數   [ZC\8tP`V  
average cost 平均成本   UCK;?]  
bad debt 壞賬   !icI Rqcf=  
balance 餘額   4
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balance sheet 資產負債表   _x1W\#  
bank account 銀行賬戶   _)~1'tCs}h  
bank balance 銀行結存   2~l7WW+lx,  
bank charge 銀行手續費   +/l@o u'  
bank deposit 銀行存款   3;VH'hh_  
bank discount 銀行貼現   B :S8{  
bank draft 銀行匯票   Rd5-ao4  
bank loan 銀行借款   ?|/K(}  
bank overdraft 銀行透支   %8h=_(X\7  
bankers acceptance 銀行承兌   rMHh!)^#W  
bankruptcy 破產   K;WQV,  
bearer 持票人   4hLk+z<n  
beneficiary 受益人   X7AxI\h  
bequest 遺產   eY
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bill 票據   &VA^LS@b  
bill of exchange 匯票   aL*MCgb'  
bill of lading 提單   xr]bH.>  
bills discounted 貼現票據   L+p}%!g  
bills payable 應付票據   /]'&cD 1  
bills receivable 應收票據   > Xh=P%  
board of directors 董事會   /} z9(  
bonds 債券   {9-9!jN{"  
bonus 紅利   'I+S5![<  
book value 賬面價值   "uT2 DY[  
bookkeeper 簿記員   1^*ogM e  
bookkeeping 簿記   TukhGgmF  
branch office general ledger 支店往來賬戶   |aAyWK S  
broker 經紀人   8<mloM-4  
brought down 接前   KXDnhVf  
brought forward 接上頁   3<"j/9;K'  
budget 預算   7M7Lj 0Y)L  
by-product 副產品   R9 Ab.t  
by-product sales 副產品銷售   2T)k-3  
capital 股本   ybqmPT'|_  
capital income 資本收益   *$|f9jVh  
capital outlay 資本支出   A[^#8evaK  
capital stock 股本   JVkuSIR>  
capital stock certificate 股票   UPr& `kaJ  
carried down 移後   M!5=3 >Z  
carried forward 移下頁   sR> >l3H
 
cash 現金   =X^ a  
cash account 現金賬戶   (lS[a  
cash in bank 存銀行現金   Gf3-%s xA  
cash on delivery 交貨收款   n44 T4q  
cash on hand 庫存現金   LKp;sV  
cash payment 現金支付   {<@ud0A:\  
cash purchase 現購   V^R,j1*  
cash sale 現沽   7gN;9pc$  
cashier 出?#123;員   $Wj{B@k  
cashiers check 本票   t0e5L{ QJ  
certificate of deposit 存款單折   dm[cl~[ Q  
certificate of indebtedness 借據   NfPWcK[  
certified check 保付支票   %(p9AE  
certified public accountant 會計師   l
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charges 費用   .Z'NH wCy  
charge for remittances 匯水手續費   du$M
  
charter 營業執照   H`fJ<So?  
chartered accountant 會計師   6xtgnl#T  
chattles 動產   FXDB> }8  
check 支票   }xt^}:D  
che stub 支票存根   )1B?<4  
closed account 己結清賬戶   2(0%{*m  
closing 結算   9xz@2b@  
closing entries 結賬紀錄   IB|6\uKn  
closing stock 期末存貨   0$c(<+D  
closing the book 結賬   6`Y:f[VB  
columnar journal 多欄日記賬   z JW2F_  
combination 聯合   ]s0wJD=  
commission 佣金   poW%Fzj  
commodity 商品   ><D2of|  
common stock 普通股   $;G<!]& s  
company 公司   9ghzK?Yc  
compensation 賠償   A :KZyd"Z  
compound interest 複利   xtD(tiqh.;  
consignee 承銷人   J-'XT_k:iM  
consignment 寄銷   4]tg!ks  
consignor 寄銷人   4V
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consolidated balance sheet 合併資產負債表   yOQae m^O  
consolidated profit and loss account 合併損益表   rf|Nu3AJ  
consolidation 合併   G!sfp}qW  
construction cost 營建成本   /huh}&NNu  
construction revenue 營建收入   8g!79q\c4  
contract 合同   L H_H yP_  
control account 統制賬戶   Cy uRj[;B  
copyright 版權   Qd YYWD   
corporation 公司  
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cost 成本   #GlFm?/6K/  
cost accounting 成本會計   ~Y g)
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cost of labour 勞工成本   L5 Cfa-  
cost of production 生產成本   ;f[##=tm  
cost of manufacture 製造成本   P HOngn  
cost of sales 銷貨成本   f!yl&ulKU  
cost price 成本價格   467"pqT  
credit 貸方   As>Og
 
credit note 收款通知單   /i M1   
creditor 債權人   O&aD]~|
  
crossed check 橫線支票    0LL65[  
current account 往來活期賬戶   \ [OB.  
current asset 流動資產   +`gU{e,p  
current liability 流動負債   WvT H+  
current profit and loss 本期損益   Xw'sh#i2  
debit 借方   N atC}k  
debt 債務   0Yq_B
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debtor 債務人   Cq/u $G  
deed 契據   }%?or_f/  
deferred assets 遞延資產   2HBey  
deferred liabilities 遞延負債   >Tl/3{V  
delivery 交貨   j*|0#q;e6  
delivery expense 送貨費   /v<Gt%3X  
delivery order 出貨單   h Qe78y  
demand draft 即期匯票   oKGF'y?A>  
demand note 即期票據   6c(b*o  
demurrage charge 延期費   bcwb'D\a  
deposit 存款   ]?T^tJ  
deposit slip 存款單   m%})H"5  
depreciation 折舊   m?yztm~u  
direct cost 直接成本   (?'vT%  
direct labour 直接人工   Wd!Z
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director 董事   9v;[T%%  
discount 折扣   h@*I(ND<  
discount on purchase 進貨折扣   z.RM85?T  
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