[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   "bD+/\ z  
account 賬戶   "%{,T  
accountant 會計員  
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accounting 會計   OD  
accounting system 會計制度   FjD,8^SQW  
accounts payable 應付賬款   %/UV_@x&  
accounts receivable 應收賬款   \p5|}<Sr)  
accumulated profits 累積利益   J"%8:pL  
adjusting entry ?#123;整記錄   B3y?.  
adjustment ?#123;整   XMt u"K  
administration expense 管理費用   Wc~3^;
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advances 預付   siZr@g!L  
advertising expense 廣告費   ;M}i
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agency 代理   c:=7lI   
agent 代理人    7]p>XAb  
agreement 契約   \bU `  
allotments 分配數   h7bPAW=(  
allowance 津貼   6yE'/VB<  
amalgamation 合併   O {PW  
amortization 攤銷   v2Dt3$@H6  
amortized cost 應攤成本   gzVtxDh  
annuities 年金   z'7#"D  
applied cost 已分配成本   ;c1relR2  
applied expense 已分配費用   F(d :t!  
applied manufacturing expense 己分配製造費用   j'3j}G%\T  
apportioned charge 攤派費用   25aNC;J  
appreciation 漲價   9GO}&7   
article of association 公司章程   znt)]>f#  
assessment 課稅   ~V @;(_T  
assets 資產   &svx@wW  
attorney fee 律師費   n%F-cw  
audit 審計   +C'XS{K,#  
auditor 審計員   Dt W*n1Bt  
average 平均數   [-4KY4R  
average cost 平均成本   -M6L.gi)oJ  
bad debt 壞賬   d'ZS;l   
balance 餘額   8h@q
 
balance sheet 資產負債表   *~cqr
 
bank account 銀行賬戶   9*4 .  
bank balance 銀行結存   34z_+  
bank charge 銀行手續費   CK2 B  
bank deposit 銀行存款   %Nj #0YF]  
bank discount 銀行貼現   |
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bank draft 銀行匯票   Ski G2n]  
bank loan 銀行借款   P^"R4T  
bank overdraft 銀行透支   E(_KN[}S  
bankers acceptance 銀行承兌   88 {1mA,v  
bankruptcy 破產   gc##V]OD  
bearer 持票人   @|BD|{k  
beneficiary 受益人   /-Wuq`P/ T  
bequest 遺產   bMsECA&  
bill 票據   7!pLK&_  
bill of exchange 匯票   jO=*: {#x  
bill of lading 提單   _m Xs4  
bills discounted 貼現票據   N&"QKd l  
bills payable 應付票據   \SOeTn+  
bills receivable 應收票據   f27)v(EJ  
board of directors 董事會   [9OSpq  
bonds 債券   P'sfi>A  
bonus 紅利   |k6O x*  
book value 賬面價值   RAV^D.  
bookkeeper 簿記員   Y.>kO  
bookkeeping 簿記   \b$<J.3  
branch office general ledger 支店往來賬戶   vs+QbI6>-  
broker 經紀人   j9:/RJS  
brought down 接前   z$|;-u|  
brought forward 接上頁   HMV) U
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budget 預算   1f Y>>*oP  
by-product 副產品   T^]7R4Fg  
by-product sales 副產品銷售   Yrxk Kw#  
capital 股本   09d9S`cS\  
capital income 資本收益   r!kLV)_  
capital outlay 資本支出   !{(ls<  
capital stock 股本   MGQ,\55"  
capital stock certificate 股票  
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carried down 移後   96=Z"  
carried forward 移下頁   D,Lp|V  
cash 現金   paWxanSt  
cash account 現金賬戶   3rNc1\a;  
cash in bank 存銀行現金   qBY g[K>  
cash on delivery 交貨收款   s)ky/ce  
cash on hand 庫存現金   zT7"VbP  
cash payment 現金支付   @r<b :?u  
cash purchase 現購   Qs l80~n_7  
cash sale 現沽   s]Gd-
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cashier 出?#123;員   p x#suy  
cashiers check 本票   (rcMA>2=  
certificate of deposit 存款單折   RBE7485  
certificate of indebtedness 借據   >F[GVmC  
certified check 保付支票   U;U08/y  
certified public accountant 會計師   u]M\3V.  
charges 費用   59<hV?  
charge for remittances 匯水手續費   b9uBdo@o  
charter 營業執照   [jrq z
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chartered accountant 會計師   $7NCb7%/L  
chattles 動產   rslvsS:  
check 支票  
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che stub 支票存根   Y5Z!og  
closed account 己結清賬戶   mb1V u  
closing 結算   E(4w5=8TI  
closing entries 結賬紀錄   b7Oj<!Wo`  
closing stock 期末存貨   k!3 cq)  
closing the book 結賬   w"8V0z  
columnar journal 多欄日記賬   =K(Jq Sw+M  
combination 聯合   *5D3vB*S  
commission 佣金   f*m[|0qI<X  
commodity 商品   M'2r@NR8  
common stock 普通股   I]R9HGJNlJ  
company 公司   dZ]Rqr _!  
compensation 賠償   zkexei4^<  
compound interest 複利   !9]d|8!  
consignee 承銷人   ',)7GY/n~  
consignment 寄銷   "IFgRaP=  
consignor 寄銷人   `/4:I  
consolidated balance sheet 合併資產負債表   S^N{wZo  
consolidated profit and loss account 合併損益表   m Ni2b*k  
consolidation 合併   iZxt/}1X0  
construction cost 營建成本   1~\M!SQ)  
construction revenue 營建收入   ^DB{qU  
contract 合同   ?djQZ*  
control account 統制賬戶   rN5tI.iC  
copyright 版權   x2W#ROfg  
corporation 公司   (3;@^S4&w  
cost 成本   +Gh7^v|"  
cost accounting 成本會計   % frfSGf.#  
cost of labour 勞工成本   Ew$I\j*  
cost of production 生產成本   %3o`j<  
cost of manufacture 製造成本   q0./O|Dj   
cost of sales 銷貨成本   =Op+v"  
cost price 成本價格   ,_ .v_
  
credit 貸方   .L EY=j!-s  
credit note 收款通知單   !{Z~<Ky  
creditor 債權人   JOD/Raq.1k  
crossed check 橫線支票   h<x4YB5Mj  
current account 往來活期賬戶   QlEd6^&  
current asset 流動資產   P^)q=A8Z#  
current liability 流動負債   ke%pZ7{u  
current profit and loss 本期損益   $,27pkwHeW  
debit 借方   _#C()Ro*P  
debt 債務   $yu?.b 9H#  
debtor 債務人   wtH~-xSB|  
deed 契據   .`p&ATgv  
deferred assets 遞延資產   l]6%lud8_  
deferred liabilities 遞延負債   -VT+O+9_A  
delivery 交貨   2+Rv{%  
delivery expense 送貨費   d@ Ja}`  
delivery order 出貨單   ,}SCa'PB  
demand draft 即期匯票   f_=~H<j!  
demand note 即期票據   $`J_:H%  
demurrage charge 延期費   09h.1/  
deposit 存款   )rtomp:X  
deposit slip 存款單   Vba.uKNjk  
depreciation 折舊   v=?2S  
direct cost 直接成本   !3qVB  
direct labour 直接人工   yj_4gxJ\  
director 董事   sa&) #Z:  
discount 折扣   D(]E/k@;~  
discount on purchase 進貨折扣   Jxl6a:  
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