[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   %m
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account 賬戶   D_s0)|j$cy  
accountant 會計員   "|k 4<"]  
accounting 會計   +wPXDN#R  
accounting system 會計制度   n VNz5B  
accounts payable 應付賬款   NQ&\t[R[  
accounts receivable 應收賬款   ]:"<if gp$  
accumulated profits 累積利益   A  [c1E[  
adjusting entry ?#123;整記錄   YmwUl> @{  
adjustment ?#123;整   9I1D'7wI^^  
administration expense 管理費用   Qvc$D{z  
advances 預付   'GyO  
advertising expense 廣告費   h&|PHI  
agency 代理   MJ.K,e  
agent 代理人   uPhL?s{  
agreement 契約   ?Sj>b  
allotments 分配數   _ZMAlC*$G  
allowance 津貼   $:l>g)c  
amalgamation 合併   m.6O%jD  
amortization 攤銷   IoAG!cS  
amortized cost 應攤成本   NpPuh9e{  
annuities 年金   Sdo mG?;kV  
applied cost 已分配成本   3bU(ea^e$  
applied expense 已分配費用   %noByq,?  
applied manufacturing expense 己分配製造費用   v}`{OE:-J  
apportioned charge 攤派費用   ojva~mnFf  
appreciation 漲價   a]S0|\BkN  
article of association 公司章程   7$zeRYD+  
assessment 課稅   {wL30D^  
assets 資產   w!kWG,{C  
attorney fee 律師費   :MPfCiAv  
audit 審計   KHO@"+  
auditor 審計員   =tS#t+2S  
average 平均數   d8!yV~Ka  
average cost 平均成本   ye^*Z>|  
bad debt 壞賬   cfZ$V^xM  
balance 餘額   {VmJVO]S  
balance sheet 資產負債表   2j=i\B  
bank account 銀行賬戶   P Y&(ObC  
bank balance 銀行結存   kfW"vI+d  
bank charge 銀行手續費   ~[@gu,Wb  
bank deposit 銀行存款   ]I ^b&N  
bank discount 銀行貼現   c>b!{e@*  
bank draft 銀行匯票   |PNPOj0  
bank loan 銀行借款   a #`Y(R'  
bank overdraft 銀行透支   Y#<>N-X|kA  
bankers acceptance 銀行承兌   ou\M}C`E  
bankruptcy 破產   G4;5$YGG  
bearer 持票人   Rt+ak}  
beneficiary 受益人   }nx5  
bequest 遺產   eYQPK?jo  
bill 票據   23p1Lb9P  
bill of exchange 匯票   b2r]>*Vc  
bill of lading 提單   UTS.o#d  
bills discounted 貼現票據   (ebC80M  
bills payable 應付票據   ]#sF pWI[N  
bills receivable 應收票據   nRHxbE}::  
board of directors 董事會   Q8Fqf ;4  
bonds 債券   1DRih>+#  
bonus 紅利   7.y35y  
book value 賬面價值   o|V`/sW{  
bookkeeper 簿記員   [k<.BCE  
bookkeeping 簿記   4.e0k<]N`  
branch office general ledger 支店往來賬戶   MXa(Oi2Gg  
broker 經紀人   4Q17vCC*n  
brought down 接前   $<da<}b  
brought forward 接上頁   IY"+hHt  
budget 預算   G%F}H/|R  
by-product 副產品   /6{P ?)]pE  
by-product sales 副產品銷售   : *8t,f~s^  
capital 股本   zI.%b7wq  
capital income 資本收益   p#aB0H3  
capital outlay 資本支出   90Bn}@t=Q  
capital stock 股本   ^JMO POm  
capital stock certificate 股票   Ly P Cc|  
carried down 移後   y2M]z:Y U  
carried forward 移下頁   7!g"q\s  
cash 現金   H8!
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cash account 現金賬戶   91\Sb:>  
cash in bank 存銀行現金   NCa3")k  
cash on delivery 交貨收款   [/Sk+ID  
cash on hand 庫存現金    SH6+'7  
cash payment 現金支付   !nDiAjj  
cash purchase 現購   hA=}R.gi  
cash sale 現沽   (yK@(euG  
cashier 出?#123;員   3lsfT-|Wt&  
cashiers check 本票   N`J]k B7  
certificate of deposit 存款單折   XGb*LY+Db6  
certificate of indebtedness 借據   4D gH/Yo  
certified check 保付支票   ;DgQ8"f  
certified public accountant 會計師   lx{ ' bzv  
charges 費用   q:MSV{k  
charge for remittances 匯水手續費   uGpLh0  
charter 營業執照   \C<'2KZR,  
chartered accountant 會計師   7 -S?U~s  
chattles 動產   pEp$J;   
check 支票   eb>jT:  
che stub 支票存根   Oq*;GR(Q  
closed account 己結清賬戶   M2Jb<y]  
closing 結算   |,Kk#`lW<f  
closing entries 結賬紀錄   5p]V/<r  
closing stock 期末存貨   
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closing the book 結賬   h?Lp9VF  
columnar journal 多欄日記賬   )kEH}P&  
combination 聯合   WBWIHv{j  
commission 佣金   k&9[}a*  
commodity 商品   a0&L,7mu<'  
common stock 普通股   $ftxid8  
company 公司   ~e_  
compensation 賠償   4I8QM&7  
compound interest 複利   >rXDLj-e  
consignee 承銷人   88KQ) NU  
consignment 寄銷   ue1g(;  
consignor 寄銷人   ~gdnD4[G  
consolidated balance sheet 合併資產負債表   ?c
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consolidated profit and loss account 合併損益表   Dkg^B@5Xr  
consolidation 合併   lhX4MB"  
construction cost 營建成本   [jR>.H'  
construction revenue 營建收入   8ZCR9%  
contract 合同   Q7]bUPDO  
control account 統制賬戶   22/"
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copyright 版權   pQi|PQq  
corporation 公司   ${e5Ka  
cost 成本   !0_/=mA^  
cost accounting 成本會計   SLz;5%CPV  
cost of labour 勞工成本   v7/k0D .  
cost of production 生產成本   ojyP.R  
cost of manufacture 製造成本   cB)tfS4)  
cost of sales 銷貨成本   M8R/a[ -A  
cost price 成本價格   [!#}#  
credit 貸方   C; ?<WtH  
credit note 收款通知單   d;nk>6<|  
creditor 債權人   hU3sEOm>  
crossed check 橫線支票   XAN.Plk  
current account 往來活期賬戶   zY2x_}#Q\"  
current asset 流動資產   j\HZ5  
current liability 流動負債   z31g"  
current profit and loss 本期損益   ibn\&}1  
debit 借方   \5-Dp9vG  
debt 債務   >abpse  
debtor 債務人   w"O{@2B3:H  
deed 契據   FX!Qd&kl1  
deferred assets 遞延資產   ;9<?~S  
deferred liabilities 遞延負債   
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delivery 交貨   8JXS:J.|v  
delivery expense 送貨費   b7y#uL1AE  
delivery order 出貨單   XQ2YUe]DJ  
demand draft 即期匯票   NiMsAI@j  
demand note 即期票據   kjDmwa+91T  
demurrage charge 延期費   T 0qM"  
deposit 存款   T7|= `~  
deposit slip 存款單   \Xe{vlo>h  
depreciation 折舊   4+89 M  
direct cost 直接成本   SkmKf~v  
direct labour 直接人工   ?zf 3AZ9  
director 董事   $rJgBN  
discount 折扣   Tz~a. h@  
discount on purchase 進貨折扣   Fkg%_v$  
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