[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。   OCR`1  
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acceptance 承兌   ?#N: a  
account 賬戶   Sg#$ B#g  
accountant 會計員   bs_>!H1  
accounting 會計   ]B8`b  
accounting system 會計制度   3<Qe'd ^  
accounts payable 應付賬款   +fh@m h0[  
accounts receivable 應收賬款   n=t50/jV3=  
accumulated profits 累積利益   <%d/"XNg[D  
adjusting entry ?#123;整記錄   S5o\joc  
adjustment ?#123;整   .`./MRC  
administration expense 管理費用   S
87E$k  
advances 預付   '0\,waEu  
advertising expense 廣告費   0j{Rsy  
agency 代理   $7J9Yzp?L  
agent 代理人   is?#wrV=K  
agreement 契約   m |Isi  
allotments 分配數   0v7#vZ  
allowance 津貼   h2k"iO}  
amalgamation 合併   H?]%b!gQG  
amortization 攤銷   @4)NxdOE  
amortized cost 應攤成本   <Zb~tYp  
annuities 年金   /x2-$a:<  
applied cost 已分配成本   YK xkO  
applied expense 已分配費用   sd5%Szx  
applied manufacturing expense 己分配製造費用   +Tf4S J  
apportioned charge 攤派費用   .wH`9aq;5@  
appreciation 漲價   =()Vrk|uK  
article of association 公司章程   Ms4~P6;%  
assessment 課稅   ]1Wh3C  
assets 資產   o]R
*6$  
attorney fee 律師費   [P:+n7= ,l  
audit 審計   !841/TRb  
auditor 審計員   dG8_3T}i  
average 平均數   +aY]?]  
average cost 平均成本   l& A8P  
bad debt 壞賬   _%R]TlL  
balance 餘額   9~7s*3zI  
balance sheet 資產負債表   .}n-N #  
bank account 銀行賬戶   [SKN}:D  
bank balance 銀行結存   b((>?=hh  
bank charge 銀行手續費   }Quk
n  
bank deposit 銀行存款   7.mYzl-F(  
bank discount 銀行貼現    \iP=V3  
bank draft 銀行匯票   |Eyn0\OA  
bank loan 銀行借款   *\$m1g7b  
bank overdraft 銀行透支   _O,k0O   
bankers acceptance 銀行承兌   l('@~-Zy  
bankruptcy 破產   Y5fz_ [("  
bearer 持票人   
ur$=%3vM  
beneficiary 受益人   5^5hhm4  
bequest 遺產   Be$v%4  
bill 票據   S SQB1c  
bill of exchange 匯票   <u_vL WS  
bill of lading 提單   ;% <[*T:*'  
bills discounted 貼現票據   &7J-m4BI  
bills payable 應付票據   6 *&$ha}X  
bills receivable 應收票據   m[}@\y  
board of directors 董事會   0h-'TJg*sk  
bonds 債券   xqQLri}  
bonus 紅利   |Cm6RH$(  
book value 賬面價值   cM_!_8o  
bookkeeper 簿記員   <B&vfKO^h  
bookkeeping 簿記   g\2/Ia+/@  
branch office general ledger 支店往來賬戶   e"(SlR  
broker 經紀人   w/f?KN
  
brought down 接前   wJc`^gj  
brought forward 接上頁   j 06mky  
budget 預算   _C3O^/<n4V  
by-product 副產品   LrH"d  
by-product sales 副產品銷售   Y@y"bjK \  
capital 股本   HO_!/4hrU  
capital income 資本收益   "wR1=&gk  
capital outlay 資本支出   5W!#,jz  
capital stock 股本   e>
2KW5.  
capital stock certificate 股票   C=Tq/L w  
carried down 移後   Q?2GwN  
carried forward 移下頁   *djVOC  
cash 現金   GIvl|  
cash account 現金賬戶   5X73@Aj  
cash in bank 存銀行現金   A2.GNk  
cash on delivery 交貨收款   XI+GWNAmJ  
cash on hand 庫存現金   %M,^)lRP  
cash payment 現金支付   xj[v$HP  
cash purchase 現購   9e*o$)j_  
cash sale 現沽   UOpSH{N  
cashier 出?#123;員   w `nm}4M  
cashiers check 本票   d{Cg3v`Rd  
certificate of deposit 存款單折   }X/>WiGh:  
certificate of indebtedness 借據   /|p\l"  
certified check 保付支票   V!Pe%.>  
certified public accountant 會計師   tR\cS)  
charges 費用   j#jwK(:]  
charge for remittances 匯水手續費   ,MjlA{0  
charter 營業執照   H+ 7HD|GE  
chartered accountant 會計師   nR=!S 5>S  
chattles 動產   Urz
9S3#\  
check 支票   qjsEyro$-  
che stub 支票存根   ^4Uk'T7V  
closed account 己結清賬戶   rI OKCL?  
closing 結算   SyI\ ulmL  
closing entries 結賬紀錄   m al?3*x/  
closing stock 期末存貨   if?X^j0  
closing the book 結賬   NY6;\ 7!n  
columnar journal 多欄日記賬   kni{1Gr  
combination 聯合   cGyR_8:2cv  
commission 佣金   "% YVAaN  
commodity 商品   AqAL)`#K  
common stock 普通股   Zb7%$1)L~  
company 公司   H;seT X
L  
compensation 賠償   ,e^~(I
Taq  
compound interest 複利   8,IQ6Or|-2  
consignee 承銷人   1k]L,C X  
consignment 寄銷   6:q,JB@i  
consignor 寄銷人   {
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consolidated balance sheet 合併資產負債表   h$XoR0  
consolidated profit and loss account 合併損益表   DX^8w?t  
consolidation 合併   $Xh5
N3  
construction cost 營建成本   !"ir}Y%  
construction revenue 營建收入   9^&B.6!6  
contract 合同   g~2=he\C  
control account 統制賬戶   }G "EdhSl  
copyright 版權   1(pv3  
corporation 公司   +k h Tl:  
cost 成本   };
R2M  
cost accounting 成本會計   $o.;}  
cost of labour 勞工成本   [a
hwJF#r  
cost of production 生產成本   yFn~rv
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cost of manufacture 製造成本   )5`~WzA  
cost of sales 銷貨成本   iaJLIrl  
cost price 成本價格   !*3]PZ25a(  
credit 貸方    W7c B  
credit note 收款通知單   hE E1i  
creditor 債權人   Cd]g+R}j  
crossed check 橫線支票   If]rg+|U  
current account 往來活期賬戶   1>/ iYf  
current asset 流動資產   ;<*USS6X  
current liability 流動負債   0e07pF/!  
current profit and loss 本期損益   3<l}gB'S[  
debit 借方   x:Q $1&3N  
debt 債務   K%W;-W*'  
debtor 債務人   }]M'f:%b  
deed 契據   /bn$@Cy@  
deferred assets 遞延資產   NHQoP&OG  
deferred liabilities 遞延負債   cNikLd~?A  
delivery 交貨   ~Q#!oh'i  
delivery expense 送貨費   R! n7g8I%  
delivery order 出貨單   {>PEl;,-  
demand draft 即期匯票   L]H' ]wpn=  
demand note 即期票據   #|3,DZ|)F  
demurrage charge 延期費   ,h rv  
deposit 存款   /MMnW$)  
deposit slip 存款單   |26[=_[q  
depreciation 折舊   ?~IdPSY  
direct cost 直接成本   orYZ<,u  
direct labour 直接人工   8_ascvs5  
director 董事   9KB}?~Nx4  
discount 折扣   >j7]gi(  
discount on purchase 進貨折扣   Y DW^N]G  
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