[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。   Sj ovL
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acceptance 承兌   rRevyT
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account 賬戶   vJ0v6\  
accountant 會計員   o*$KiD  
accounting 會計  
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accounting system 會計制度   ^?e[$}  
accounts payable 應付賬款   qBk[Afjgz  
accounts receivable 應收賬款   ,i*rHMe  
accumulated profits 累積利益   <~| n}&  
adjusting entry ?#123;整記錄   S:!5|o|  
adjustment ?#123;整   7}xQ4M\u$  
administration expense 管理費用   Z&^vEQ  
advances 預付   TD\TVK3P  
advertising expense 廣告費   ?Z|y-4 &>  
agency 代理   *l d)nH{  
agent 代理人   Ps0Cc_  
agreement 契約   hEjvtfM9\-  
allotments 分配數   (U5XB [r_P  
allowance 津貼   m&AbH&;  
amalgamation 合併   ky !ZJR  
amortization 攤銷   y1 a%f.F`  
amortized cost 應攤成本   ;FlDRDZ%  
annuities 年金   A]"6/Lr9P  
applied cost 已分配成本   lsV>sW4]Z  
applied expense 已分配費用   OC5oxL2HTe  
applied manufacturing expense 己分配製造費用   9{u/|,rq1  
apportioned charge 攤派費用   86%k2~L  
appreciation 漲價   h6~xz0,u  
article of association 公司章程   _Nh])p-  
assessment 課稅   G,A?yM'Vw  
assets 資產   ]>)}xfL &,  
attorney fee 律師費   FBNi (D  
audit 審計   jGLmgJG-P  
auditor 審計員   Rq15AR  
average 平均數   C^C '!  
average cost 平均成本   ?o V.SG'  
bad debt 壞賬   .dzw5R&  
balance 餘額   a\-5tYo`u  
balance sheet 資產負債表   MeD/)T{G~  
bank account 銀行賬戶   `
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bank balance 銀行結存   ]@SEOc@ j  
bank charge 銀行手續費   v*excl~  
bank deposit 銀行存款   LZ#A`
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bank discount 銀行貼現   2s2KI=6  
bank draft 銀行匯票   =2Ju)!%wr  
bank loan 銀行借款   1 =?pL$+G  
bank overdraft 銀行透支   (O ;R~Io  
bankers acceptance 銀行承兌   e>Q:j_?.e  
bankruptcy 破產   v-$X1s  
bearer 持票人   v'L"sgW6I  
beneficiary 受益人   O0^Y1l  
bequest 遺產   /pe.?Zd  
bill 票據   Xj?LU7  
bill of exchange 匯票   ]mBlXE:Z  
bill of lading 提單   -{3^~vW|<  
bills discounted 貼現票據   D{]w+  
bills payable 應付票據   k;um Lyz  
bills receivable 應收票據   ]$K5
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board of directors 董事會   Jv2V@6a(  
bonds 債券   bA Y>o
 
bonus 紅利   *[nS
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book value 賬面價值   ;rJ#>7K  
bookkeeper 簿記員   ">|L<  
bookkeeping 簿記   ;).QhHeg>  
branch office general ledger 支店往來賬戶   ;X Y#Jl>tg  
broker 經紀人   >taT V_,  
brought down 接前   ld~*w  
brought forward 接上頁   l5e`m^GK  
budget 預算   PClwGO8'&  
by-product 副產品   Gd&G*x  
by-product sales 副產品銷售   ohXbA9&(x  
capital 股本   F8m@mh*8>  
capital income 資本收益   ,J*#Ixe}  
capital outlay 資本支出   Iq;a!Lya-  
capital stock 股本   K<l dl.  
capital stock certificate 股票   %'F[(VB  
carried down 移後   A|L-;P NP  
carried forward 移下頁   U,/9fzgd  
cash 現金   w RTzpG4  
cash account 現金賬戶   BGB.SN#q+  
cash in bank 存銀行現金   kJXy)  
cash on delivery 交貨收款   Y%rC\Ij/i  
cash on hand 庫存現金   ]=^NTm,  
cash payment 現金支付   UJX5}36  
cash purchase 現購   ctC!b{S"@  
cash sale 現沽   5o~AUo{  
cashier 出?#123;員   ">I50#bT  
cashiers check 本票   \4q1<j  
certificate of deposit 存款單折   n@e|PWu  
certificate of indebtedness 借據   Cvs4dd%)i  
certified check 保付支票   ~f2-%~  
certified public accountant 會計師   =dC5q{  
charges 費用   0.Nik^~  
charge for remittances 匯水手續費   `_e1LEH  
charter 營業執照   [\i1I`7pE  
chartered accountant 會計師   z2V_nkI  
chattles 動產   V,9UOC,Gn  
check 支票   @h\u}Ee  
che stub 支票存根   ! +Hc(i  
closed account 己結清賬戶   i*vf(0G  
closing 結算   r +l3J>:K  
closing entries 結賬紀錄   Y1FP |  
closing stock 期末存貨   8J7<7Sx  
closing the book 結賬   Z"<tEOs/En  
columnar journal 多欄日記賬   V@>s]]HMq#  
combination 聯合   a _(vpD
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commission 佣金   Yg7C"3;Vt  
commodity 商品   FU~:9EEx  
common stock 普通股   zwX1&rN  
company 公司   h z+x)M`Y  
compensation 賠償   ~|)'vK8W  
compound interest 複利   FZtI
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consignee 承銷人   n|iO)L\9aB  
consignment 寄銷   PT`gAUCw  
consignor 寄銷人    t"'aQr  
consolidated balance sheet 合併資產負債表   F0FF:><  
consolidated profit and loss account 合併損益表   |4FvPR[  
consolidation 合併   E^jb#9\R  
construction cost 營建成本   ?\Jl] {i2  
construction revenue 營建收入    bR5+({yH  
contract 合同   Vz&!N/0i  
control account 統制賬戶   <[GkhPfZ  
copyright 版權   nz]+G2h  
corporation 公司   -z4
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cost 成本   /v:+ vh*mS  
cost accounting 成本會計   Q<pL5[00fD  
cost of labour 勞工成本   |P]>[}mD  
cost of production 生產成本   .),m7
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cost of manufacture 製造成本   7l3sd5  
cost of sales 銷貨成本   F.JvMy3  
cost price 成本價格   "o[j'  
credit 貸方   7fJWb)z!k  
credit note 收款通知單   oos7x6  
creditor 債權人   t1YVE%`w  
crossed check 橫線支票   ebS>_jD  
current account 往來活期賬戶   EWg\\90  
current asset 流動資產   <Cw)S8t  
current liability 流動負債   $/Q*@4t  
current profit and loss 本期損益   3 tp'}v  
debit 借方   5)GO  
debt 債務   y\&`A:^[ A  
debtor 債務人   u>.qhtm[  
deed 契據   @
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deferred assets 遞延資產   5l"v:Px  
deferred liabilities 遞延負債   J_A5,K*r|  
delivery 交貨   Rx 4 ;X  
delivery expense 送貨費   RscU=oaKi  
delivery order 出貨單   bgjo_!J+Pp  
demand draft 即期匯票   58Fan*fO  
demand note 即期票據   +mN]VO*y  
demurrage charge 延期費   #yv_Eb02  
deposit 存款   Vn6g(:\w  
deposit slip 存款單   tQ:)j^\  
depreciation 折舊   qffXm`k  
direct cost 直接成本   d-=/@N!4e  
direct labour 直接人工   vo[Zuv?<h  
director 董事   ["\Y-6"l  
discount 折扣   L= fz:H  
discount on purchase 進貨折扣   !e>EDYb Y  
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