[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。   Oakb '  
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acceptance 承兌   }8-\A7T  
account 賬戶   MJ` 3ta  
accountant 會計員   en F:>H4  
accounting 會計   SqA J-_~  
accounting system 會計制度   N|g;W  
accounts payable 應付賬款   &fC!(Oy  
accounts receivable 應收賬款   .@q-B+Eg  
accumulated profits 累積利益   Lw1EWN6}_&  
adjusting entry ?#123;整記錄   ;`YkMS`=W  
adjustment ?#123;整   mmXm\]r>4  
administration expense 管理費用   e({9]  
advances 預付   H( jXI  
advertising expense 廣告費   fBn"kr;  
agency 代理   wC_l@7t  
agent 代理人   }[+!$#  
agreement 契約   y&m0Lz53Z  
allotments 分配數    p?D2)(  
allowance 津貼   RyJ 1mAC  
amalgamation 合併   v1JS~uDz  
amortization 攤銷   xo}b= v  
amortized cost 應攤成本   j%
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annuities 年金   !" #9<~Q,p  
applied cost 已分配成本   WtulTAfN  
applied expense 已分配費用   YTQt3=1ii  
applied manufacturing expense 己分配製造費用   \c v?^AI  
apportioned charge 攤派費用   6lwta`2  
appreciation 漲價   7hW+T7u?  
article of association 公司章程   "gtHTqheH  
assessment 課稅   u]-_<YZ'B  
assets 資產   7 ;@ST`cC  
attorney fee 律師費   /M;#_+VK<  
audit 審計   VV4Gjc  
auditor 審計員   B vo5-P6XY  
average 平均數   mR\`DltoV  
average cost 平均成本   4/kv3rv  
bad debt 壞賬   ?bZovRx  
balance 餘額   n<sd!xmqFx  
balance sheet 資產負債表   7|\@zQ h  
bank account 銀行賬戶   `@d<n  
bank balance 銀行結存   S{4z?Ri, '  
bank charge 銀行手續費   0~wF3BgV  
bank deposit 銀行存款   T{qTj6I  
bank discount 銀行貼現   {>LIMG-f  
bank draft 銀行匯票   Aa0b6?Jm  
bank loan 銀行借款   p La[}=  
bank overdraft 銀行透支   O%g$9-?F0  
bankers acceptance 銀行承兌   a,F&`Wg  
bankruptcy 破產   ;*ix~taL%  
bearer 持票人   ^,l_{  
beneficiary 受益人   |Fm6#1A@  
bequest 遺產   WwH+E]^e+  
bill 票據   >Rvx[`|O!m  
bill of exchange 匯票   Xs&TJ8a  
bill of lading 提單   iovfo2!hD  
bills discounted 貼現票據   0]
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bills payable 應付票據   c4&'D;=  
bills receivable 應收票據   j'[m:/  
board of directors 董事會   w-Nhs6  
bonds 債券   QB.J,o*XD4  
bonus 紅利   T=hhoGn  
book value 賬面價值   7Dnp'* H  
bookkeeper 簿記員   J PyOG_h  
bookkeeping 簿記   /@AEJ][$  
branch office general ledger 支店往來賬戶   xtP LR/Z  
broker 經紀人   r`)L~/  
brought down 接前   43?^7_l-  
brought forward 接上頁   ^7;JC7qmN  
budget 預算   m)V/L]4  
by-product 副產品   `%+ mO88o  
by-product sales 副產品銷售   EbeI{-'aF  
capital 股本   DG4d"Jy  
capital income 資本收益   G} eUL|S  
capital outlay 資本支出   x^Yl*iq  
capital stock 股本   gaA<}Tp,  
capital stock certificate 股票   ? JL7=o X  
carried down 移後   LjL[V'JL  
carried forward 移下頁   dz~coZ9  
cash 現金   iAT)VQ&  
cash account 現金賬戶   ^[%%r3"$C  
cash in bank 存銀行現金   85EQ5yY  
cash on delivery 交貨收款   < >UPD02  
cash on hand 庫存現金   =rdY @  
cash payment 現金支付   Oj<S.fi  
cash purchase 現購   2[0JO.K 4  
cash sale 現沽   u%'\UmE w  
cashier 出?#123;員   rkiT1YTY  
cashiers check 本票   +T9:Udi  
certificate of deposit 存款單折   XLMb=T~S  
certificate of indebtedness 借據   *yl>T^DjTC  
certified check 保付支票   0$7.g!h?  
certified public accountant 會計師   s2j['g5  
charges 費用   .]aF 1}AI  
charge for remittances 匯水手續費   /1?R?N2>0  
charter 營業執照   eIl]oC7*  
chartered accountant 會計師   0%!rx{f#\  
chattles 動產   kB5.(O  
check 支票   $gBd <N9|c  
che stub 支票存根   Xl@ cHO=i  
closed account 己結清賬戶   3\T2?w9u(  
closing 結算   52upoU>}2  
closing entries 結賬紀錄   CK, 6ytB  
closing stock 期末存貨   q80S[au  
closing the book 結賬   `jST  
columnar journal 多欄日記賬   FKe,qTqa  
combination 聯合   zhY+x<-  
commission 佣金   ?FfC  
commodity 商品   p4p@^@<>X  
common stock 普通股   @ 49nJi  
company 公司   s,a}?W  
compensation 賠償   r>GZ58i  
compound interest 複利   xkOpa,=FI  
consignee 承銷人   h*u`X>!!  
consignment 寄銷   1Bxmm#  
consignor 寄銷人   e8'wG{3A  
consolidated balance sheet 合併資產負債表   )Ud-}* g  
consolidated profit and loss account 合併損益表   $%VuSrZ&  
consolidation 合併   {BHI1Uw  
construction cost 營建成本   g/13~UM\  
construction revenue 營建收入   5q"ON)x  
contract 合同   [pVamE  
control account 統制賬戶   l }XU5 9  
copyright 版權   tH'2
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corporation 公司   XD"_Iq!  
cost 成本   #97h6m?  
cost accounting 成本會計   u4Em%:Xj  
cost of labour 勞工成本   r,_?F7  
cost of production 生產成本   BB|?1"neg  
cost of manufacture 製造成本   _=|vgc  
cost of sales 銷貨成本   2Pc%fuC  
cost price 成本價格   xeGb?DPu  
credit 貸方   IHRGw  
credit note 收款通知單   ~}Rj$%_  
creditor 債權人   \=>H6x]q  
crossed check 橫線支票   H4]Ul eU  
current account 往來活期賬戶   h<~7"ON hV  
current asset 流動資產   -GLMmZJt  
current liability 流動負債   Ali9pvE  
current profit and loss 本期損益   (rg;IXAq%  
debit 借方   iX3HtIBj'  
debt 債務   3P;>XGCxZ  
debtor 債務人   ytNO*XoR  
deed 契據   C!7>1I~5  
deferred assets 遞延資產   :T9<der,  
deferred liabilities 遞延負債   QNDHOo>v  
delivery 交貨   ``E/m<r:$  
delivery expense 送貨費   s=42uKz  
delivery order 出貨單   SM@QUAXO  
demand draft 即期匯票   LY-2sa#B$-  
demand note 即期票據   }%D^8> S  
demurrage charge 延期費   %6_AM  
deposit 存款   ;NRF=d>  
deposit slip 存款單   "O(9m.CZ  
depreciation 折舊   *-
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direct cost 直接成本   CW<N: F.9  
direct labour 直接人工   2U-3Q]/I}  
director 董事   r[K5w  
discount 折扣   }- Wa`t7U  
discount on purchase 進貨折扣   MTUn3;c/  
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