[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   {zGM[A  
account 賬戶   Tz/=\_}  
accountant 會計員   T\ }?  
accounting 會計   h$\+r<  
accounting system 會計制度   v(Vm:oK,  
accounts payable 應付賬款   [+7Nu  
accounts receivable 應收賬款   #fT1\1[]  
accumulated profits 累積利益   kl4u]MyL#  
adjusting entry ?#123;整記錄    -w7g}  
adjustment ?#123;整   y9<]F6TT  
administration expense 管理費用   @C \>P49  
advances 預付   5Z (1&  
advertising expense 廣告費   4(2iR0N  
agency 代理   gZ{q85C.>  
agent 代理人   H~fX>6>  
agreement 契約   x!)[l;  
allotments 分配數   PWErlA:58  
allowance 津貼   6:  PQkr  
amalgamation 合併   #~ikR.-+Eq  
amortization 攤銷   AfQ?jKk&{'  
amortized cost 應攤成本   -s]  
annuities 年金   <|qh5Scp  
applied cost 已分配成本   :i{$p00 G  
applied expense 已分配費用   |q0MM^%"  
applied manufacturing expense 己分配製造費用   >$^v@jf  
apportioned charge 攤派費用   ' pnkm0=`  
appreciation 漲價   ^Ob#B!=  
article of association 公司章程   Mq
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assessment 課稅   pxj}% LH  
assets 資產   FPg5!O%  
attorney fee 律師費   <W$Ig@4[.d  
audit 審計  
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auditor 審計員   Z:TW{:lrI  
average 平均數   ZW+[f$X  
average cost 平均成本   _6Ex}`fyJ  
bad debt 壞賬   kqyVUfX$3  
balance 餘額   l~cT]E
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balance sheet 資產負債表   y7&8P8R  
bank account 銀行賬戶   G"_ 8`l  
bank balance 銀行結存   e+_~a8 -|  
bank charge 銀行手續費   RA5*QW  
bank deposit 銀行存款   (YOp  
bank discount 銀行貼現   jg,oGtRz  
bank draft 銀行匯票   N.j?:  
bank loan 銀行借款   V={`k$p  
bank overdraft 銀行透支   f;Cu@z{b  
bankers acceptance 銀行承兌    47(/K2  
bankruptcy 破產   qa|"kRCO  
bearer 持票人   -~wGJM VA  
beneficiary 受益人   ;'\#+GZ9p  
bequest 遺產   lDBn3U&z>  
bill 票據   d{~5tv- H  
bill of exchange 匯票   i2h,=NHJh?  
bill of lading 提單   
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bills discounted 貼現票據   M=HP!hn  
bills payable 應付票據   t&GjW6]W  
bills receivable 應收票據   l}#z#L2,`  
board of directors 董事會   Y~R['u,  
bonds 債券   FN-j@
 
bonus 紅利   #<^ngoOj  
book value 賬面價值   o*d+W7l  
bookkeeper 簿記員   `63?FzTy  
bookkeeping 簿記   )2 Omsh  
branch office general ledger 支店往來賬戶   uU7s4oJ|  
broker 經紀人   k!%[W,*  
brought down 接前   ^CZ)!3qd1  
brought forward 接上頁   e~wuoE:M3  
budget 預算   81(.{Y839_  
by-product 副產品   9PpPAF  
by-product sales 副產品銷售   9/La_:K  
capital 股本   ]+ \]2`?  
capital income 資本收益   .:<-E%  
capital outlay 資本支出   hH=H/L_Z  
capital stock 股本   m/2LwN  
capital stock certificate 股票   Hg~O0p}[  
carried down 移後   |VY+!  
carried forward 移下頁   K >-)O=$s  
cash 現金   ?<Tt1fpG  
cash account 現金賬戶   im}=  
cash in bank 存銀行現金   `#X\@?'5  
cash on delivery 交貨收款   Ym)8L.  
cash on hand 庫存現金   s'4S,  
cash payment 現金支付   L`fDc  
cash purchase 現購  
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cash sale 現沽   T'n~QfU  
cashier 出?#123;員   c]qq *k#  
cashiers check 本票   9c/&+j  
certificate of deposit 存款單折   K):MT[/"  
certificate of indebtedness 借據   B{:JD^V!  
certified check 保付支票   Tug}P K   
certified public accountant 會計師   5<?O S &B  
charges 費用   N*k`'T  
charge for remittances 匯水手續費   ?1r>t"e5  
charter 營業執照   "IK QFt'  
chartered accountant 會計師   **zh>Y}6  
chattles 動產   7y4!K$c$  
check 支票   ?q&*|-%)_d  
che stub 支票存根   F
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closed account 己結清賬戶   ,ZVC
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closing 結算   AWp{n  
closing entries 結賬紀錄   ?qn0].  
closing stock 期末存貨   MZpG1  
closing the book 結賬   WVP^C71  
columnar journal 多欄日記賬   Lyx \s;  
combination 聯合   :/Zy=F9:  
commission 佣金   f}4bnu3  
commodity 商品   pa7Iz^i  
common stock 普通股   1NP(3yt%  
company 公司   * 3S./C}  
compensation 賠償   l9U^[;D  
compound interest 複利   L_>j SP  
consignee 承銷人   sknta0^=2  
consignment 寄銷   DI P(  
consignor 寄銷人   SnMHk3(\  
consolidated balance sheet 合併資產負債表   De^GWO.?bT  
consolidated profit and loss account 合併損益表   PMDx5-{A/t  
consolidation 合併   H.8f-c-4we  
construction cost 營建成本   h\ZnUn_J  
construction revenue 營建收入  
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contract 合同   /$'R!d5r
 
control account 統制賬戶   n4albG4  
copyright 版權   CM; r\,o  
corporation 公司   -ejH%CT  
cost 成本   hFDY2Cp]D  
cost accounting 成本會計   <X7x  
cost of labour 勞工成本   wnf'-dw]  
cost of production 生產成本   J/M_cO*U  
cost of manufacture 製造成本   pRt=5WZ  
cost of sales 銷貨成本   DEGEr-  
cost price 成本價格   x Z3b)j2D  
credit 貸方   {Z>OAR#   
credit note 收款通知單   w7.I0)MH  
creditor 債權人   ";jj`  
crossed check 橫線支票   ])dq4\Bw  
current account 往來活期賬戶    ~ccwu  
current asset 流動資產   ZDVz+L|p  
current liability 流動負債   L-7?:  
current profit and loss 本期損益   p
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debit 借方   wSTy2Oyo;  
debt 債務   MuzlUW]  
debtor 債務人   gNon*\a,-B  
deed 契據   ,_K /e  
deferred assets 遞延資產   95.m^~5  
deferred liabilities 遞延負債   aP}kl[W  
delivery 交貨   [25[c><:w"  
delivery expense 送貨費   sN6R0YW  
delivery order 出貨單   fc
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demand draft 即期匯票   9v=fE2`-  
demand note 即期票據   :i
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demurrage charge 延期費   PcXz4 ?Q$  
deposit 存款   oDY $F%  
deposit slip 存款單   $^ \8-k "  
depreciation 折舊   KrcL*j&^  
direct cost 直接成本   >t-9yO1XQq  
direct labour 直接人工   VdrqbZ   
director 董事   K{eq'F5M  
discount 折扣   2X= pu.;F  
discount on purchase 進貨折扣   GadZ!_.f  
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