[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   q]M0md  
account 賬戶   ]tDDq=+v  
accountant 會計員   h}EPnC}  
accounting 會計   Lk$B{2^n  
accounting system 會計制度   %[yJ4WL  
accounts payable 應付賬款   9E tz[`|  
accounts receivable 應收賬款   ZW}_Qs  
accumulated profits 累積利益   g[t [/TV  
adjusting entry ?#123;整記錄   HdG2X  
adjustment ?#123;整   n}V_,:Z  
administration expense 管理費用   N36_C;K-z  
advances 預付   )Beiu*  
advertising expense 廣告費   kxRV)G  
agency 代理   'eX 
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agent 代理人   z~Q>V]a>;  
agreement 契約   S+2(f> Z  
allotments 分配數   7!$^r$t  
allowance 津貼   N"1B/u  
amalgamation 合併   #V}IvQl|  
amortization 攤銷   e!r-+.i(  
amortized cost 應攤成本   @fV9 S"TcM  
annuities 年金   6x|jPb  
applied cost 已分配成本   AFfAtu  
applied expense 已分配費用   FEVlZ<PW3I  
applied manufacturing expense 己分配製造費用   _7)n(1h[3b  
apportioned charge 攤派費用   o+9j?|M  
appreciation 漲價   6i*sm.SDw  
article of association 公司章程   sse.*75U  
assessment 課稅   -S+zmo8  
assets 資產   %!L9)(}"  
attorney fee 律師費   I0RvnMw  
audit 審計   rc>6.sM %  
auditor 審計員    JSg$wi8  
average 平均數   i2^>vYCsl  
average cost 平均成本   V#}kwON  
bad debt 壞賬   1>&]R=  
balance 餘額   gl_^V&c  
balance sheet 資產負債表   }-3mPy(*%  
bank account 銀行賬戶   /^
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bank balance 銀行結存   c7E11 \%&Z  
bank charge 銀行手續費   :Xd<74Nu  
bank deposit 銀行存款   TvQo?  
bank discount 銀行貼現   -FCe:iY! A  
bank draft 銀行匯票   F.v{-8G V  
bank loan 銀行借款   Zoc0!84<z  
bank overdraft 銀行透支   *r % c  
bankers acceptance 銀行承兌   BI}Cg{^km  
bankruptcy 破產   63~ E#Dt4  
bearer 持票人   ED& `_h7?  
beneficiary 受益人   d&s9t;@=  
bequest 遺產   .eP.&  
bill 票據   )@'}\_a3[]  
bill of exchange 匯票   XEZF{lP  
bill of lading 提單   ~BkCp pI  
bills discounted 貼現票據   $"&{aa   
bills payable 應付票據   7 ^mL_SMj  
bills receivable 應收票據   +XYE{E5  
board of directors 董事會   5-xX8-ElYz  
bonds 債券   -8rjgB~."/  
bonus 紅利   t3Y:}%M  
book value 賬面價值    {s{j~M  
bookkeeper 簿記員   K>l~SDcZ3  
bookkeeping 簿記   X/M4!L}\  
branch office general ledger 支店往來賬戶   'anG:=  
broker 經紀人   Sa`Xf\  
brought down 接前   !o[7wKrXb  
brought forward 接上頁   Q({ r@*g  
budget 預算   _Z,\Vw:\F  
by-product 副產品   ; p{[1  
by-product sales 副產品銷售   *~j@*{u  
capital 股本   1\rz%E  
capital income 資本收益   (4 1|'eB\\  
capital outlay 資本支出   3J438M.ka  
capital stock 股本   a,#j =  
capital stock certificate 股票   3fJc 9|  
carried down 移後   \<6CZ  
carried forward 移下頁   '1)$'
 
cash 現金   Ziu]'#  
cash account 現金賬戶   SrK<fAkx  
cash in bank 存銀行現金   1&(V  
cash on delivery 交貨收款   )sp4Ie  
cash on hand 庫存現金   yU}
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cash payment 現金支付   A1?2*W  
cash purchase 現購   M b1sF  
cash sale 現沽   U\<?z Dw  
cashier 出?#123;員   =-lb)Z"d  
cashiers check 本票   u4%Pca9(=  
certificate of deposit 存款單折   pDCeQ6?  
certificate of indebtedness 借據   @)&=%  
certified check 保付支票   5vZ^0yFQ  
certified public accountant 會計師   8rS:5:Hi  
charges 費用   l9u!aD  
charge for remittances 匯水手續費   cFnDmtI:  
charter 營業執照   y(pks$  
chartered accountant 會計師   Yv!a88+A8M  
chattles 動產   EeRX+BM,  
check 支票   YgV817OV  
che stub 支票存根   BC<^a )D=  
closed account 己結清賬戶    *m,k(/>  
closing 結算   [ $n_6  
closing entries 結賬紀錄   qF-@V25P  
closing stock 期末存貨   X;c'[q  
closing the book 結賬   ;^I*J:]  
columnar journal 多欄日記賬   O[)kboY  
combination 聯合   25[I=Z dS  
commission 佣金   sAD}#Zw$  
commodity 商品   o,8TDg  
common stock 普通股   hP)LY=-2  
company 公司   qd)/9*|Jl  
compensation 賠償   %k?U9pj^  
compound interest 複利   YCM]VDx4u1  
consignee 承銷人   g:dH ~>  
consignment 寄銷   aAMVsE{  
consignor 寄銷人   pF Rg?-  
consolidated balance sheet 合併資產負債表   4 X |(5q?  
consolidated profit and loss account 合併損益表   o-OHjFfB  
consolidation 合併   04l!:Tp,  
construction cost 營建成本   9!}8UALD  
construction revenue 營建收入   :G2k5xD/E  
contract 合同   ^R Fp8w(  
control account 統制賬戶   d]6#m'U  
copyright 版權   QY?~ZwYB  
corporation 公司   ?9\EN|O^  
cost 成本   Y+*0~xm4  
cost accounting 成本會計   Midy"  
cost of labour 勞工成本   )PuFuf(wz  
cost of production 生產成本   nV:LqF=  
cost of manufacture 製造成本   dCk3;XU  
cost of sales 銷貨成本   j4`0hnqI  
cost price 成本價格   uIZ-#q  
credit 貸方   <Fc;_GG  
credit note 收款通知單   +M$Q =6/  
creditor 債權人   iQ fJ  
crossed check 橫線支票   #32"=MfQn  
current account 往來活期賬戶   ^o1*a&~J@  
current asset 流動資產   ]d0tE?9  
current liability 流動負債   kDN:ep{/  
current profit and loss 本期損益   72y0/FJ  
debit 借方   _FVcx7l!
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debt 債務   )~] (&  
debtor 債務人   W!&'p
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deed 契據   k+Czj  
deferred assets 遞延資產   D (mj7oB  
deferred liabilities 遞延負債   N<|Nwq:NN  
delivery 交貨   ,5,!es@`b  
delivery expense 送貨費   orfO^;qTY  
delivery order 出貨單   X/2&!O  
demand draft 即期匯票   tEKmy7'#  
demand note 即期票據   +hT:2TXn  
demurrage charge 延期費   M#VE]J  
deposit 存款   ,Pjew%  
deposit slip 存款單   3
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depreciation 折舊   `-l6S  
direct cost 直接成本   27"%"P.1  
direct labour 直接人工   e<h~o!za  
director 董事   J/GSceHF  
discount 折扣   RyK\uv  
discount on purchase 進貨折扣   (>GK\=:<  
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