[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   fh{`Mz,o  
account 賬戶   C?Ucu]cW  
accountant 會計員   :LTN!jj  
accounting 會計   _|]x2xb)  
accounting system 會計制度   &{RDM~  
accounts payable 應付賬款   ;
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accounts receivable 應收賬款   .o8t+X'G  
accumulated profits 累積利益   &R siVBA  
adjusting entry ?#123;整記錄   V:2 7)]q  
adjustment ?#123;整   S$k&vc(0  
administration expense 管理費用   2(nlJ7R  
advances 預付   I|J/F}@p  
advertising expense 廣告費   DJ%PWlK5  
agency 代理   9Ee'Cm  
agent 代理人   Q^I\cAIB  
agreement 契約   W l16`9  
allotments 分配數   e*!kZAf  
allowance 津貼   qVPeB,kIz  
amalgamation 合併   8D].MI^  
amortization 攤銷   8] ikygt"  
amortized cost 應攤成本   
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annuities 年金   5?L<N:;J_  
applied cost 已分配成本   d"N
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applied expense 已分配費用   or]IZ2^n  
applied manufacturing expense 己分配製造費用   ^J d r>@  
apportioned charge 攤派費用   a: S -  
appreciation 漲價   1sCR4L:+  
article of association 公司章程   Il.K"ll  
assessment 課稅   aoTP[Bp  
assets 資產   vFsLY  
attorney fee 律師費   i?~3*#I pD  
audit 審計   xKC[=E>z  
auditor 審計員   z]Ue|%K  
average 平均數   l(q ,<[O  
average cost 平均成本   :ivf/xn  
bad debt 壞賬   tl].r|yl  
balance 餘額   sC;+F*0g  
balance sheet 資產負債表   g*"P:n71  
bank account 銀行賬戶   2m[<]$  
bank balance 銀行結存   & =Wlaa/,&  
bank charge 銀行手續費   '{`$#@a.  
bank deposit 銀行存款   Wm3X[?V  
bank discount 銀行貼現   yZ`wfj$Jj  
bank draft 銀行匯票   )ANmIwmC#  
bank loan 銀行借款   Q&V;(L62!  
bank overdraft 銀行透支   4e1Y/ Xq`  
bankers acceptance 銀行承兌   ^H'\"9;7  
bankruptcy 破產   f {" ?%Ku#  
bearer 持票人   rbCAnwA2  
beneficiary 受益人   wT\49DT"7  
bequest 遺產   _l]fkk[T  
bill 票據   63A.@mL  
bill of exchange 匯票   hL5|69E  
bill of lading 提單   +]50DxflA  
bills discounted 貼現票據   W];dD$Oqg  
bills payable 應付票據   V!dtF,tH  
bills receivable 應收票據   4H-'Dr=G  
board of directors 董事會   ""D 4s  
bonds 債券   3&/Ixm:  
bonus 紅利   ow#1="G,=  
book value 賬面價值   ,=:D  
bookkeeper 簿記員   3t6LT  
bookkeeping 簿記   &f;K}WO  
branch office general ledger 支店往來賬戶   F3N6{ysK#  
broker 經紀人   ym6K!i]q4  
brought down 接前   +H Usz?  
brought forward 接上頁   O#u=c1 ?:  
budget 預算   l$'wDhN*  
by-product 副產品   !3v1bGk  
by-product sales 副產品銷售   xjUtl  
capital 股本   U3:j'Su4H?  
capital income 資本收益   ,=mS,r7  
capital outlay 資本支出   (3&?wy_l  
capital stock 股本   xp9pl[l  
capital stock certificate 股票   s!e3|pGS  
carried down 移後   y|q3Wa  
carried forward 移下頁   ilva,WFa^  
cash 現金   _{Hj^}+$  
cash account 現金賬戶   zA"`!}*  
cash in bank 存銀行現金   (@}!0[[^  
cash on delivery 交貨收款   (%:c#;#  
cash on hand 庫存現金   0{[,E.  
cash payment 現金支付   lu6 (C  
cash purchase 現購   e NafpK  
cash sale 現沽   c7E11 \%&Z  
cashier 出?#123;員   :Xd<74Nu  
cashiers check 本票   CsifKHI  
certificate of deposit 存款單折   A_# DJJMm  
certificate of indebtedness 借據   2,P^n4~A?w  
certified check 保付支票   dw7$Vh0y  
certified public accountant 會計師   SC])?h-Fw  
charges 費用   ]]j uN  
charge for remittances 匯水手續費   9RI-Lq`  
charter 營業執照   1
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chartered accountant 會計師   /Qk4  
chattles 動產   O5t[  
check 支票   g|Fn7]G  
che stub 支票存根   F
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closed account 己結清賬戶   .@Dxp]/B}  
closing 結算   ~BkCp pI  
closing entries 結賬紀錄   $"&{aa   
closing stock 期末存貨   (/ *]?Ehd  
closing the book 結賬   +XYE{E5  
columnar journal 多欄日記賬   )D82N`c2\i  
combination 聯合   [,KXze_m  
commission 佣金   aCLqk'  
commodity 商品   ;l-!)0U  
common stock 普通股   f.`*Qg L  
company 公司   H1(Uw:V8  
compensation 賠償   yqiq,=OvP  
compound interest 複利   *GN# r11d  
consignee 承銷人   pQ<Y:-`c  
consignment 寄銷   9v!1V,`j"  
consignor 寄銷人   we?76t:-  
consolidated balance sheet 合併資產負債表   =k:,qft2  
consolidated profit and loss account 合併損益表   y {<9]'  
consolidation 合併   \A6B,|@  
construction cost 營建成本   *%t^;&x?  
construction revenue 營建收入   VD]zz ^  
contract 合同   9Ly]DZ;L  
control account 統制賬戶   hzbw>g+  
copyright 版權    H =^`!  
corporation 公司   "4,?uPi  
cost 成本   ,tJ" 5O3-  
cost accounting 成本會計   }sO&. ME  
cost of labour 勞工成本   wtV#l4  
cost of production 生產成本    XJ5.  
cost of manufacture 製造成本   ~B(4qK1G  
cost of sales 銷貨成本   ([LSsZ]sj  
cost price 成本價格   'xg Lt(  
credit 貸方   p >t#@Eu|  
credit note 收款通知單   GU8sO@S5 #  
creditor 債權人   WYYa/,{9.  
crossed check 橫線支票   =;&yd';k  
current account 往來活期賬戶   f/Bp.YwL  
current asset 流動資產   @w!PaP  
current liability 流動負債   PJrtMAcKq  
current profit and loss 本期損益   M8b;d}XL  
debit 借方   } c}_<#I  
debt 債務   'V=P*#|SR  
debtor 債務人   jc f #6   
deed 契據   e?=^;v%r  
deferred assets 遞延資產   P{+T<bk|  
deferred liabilities 遞延負債   4l45N6"  
delivery 交貨   :#?5X|Gz  
delivery expense 送貨費   oVe|Mss6  
delivery order 出貨單   zY!j:FT1HY  
demand draft 即期匯票   j578)
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demand note 即期票據   !pdb'*,n  
demurrage charge 延期費   RnI&8  
deposit 存款   >R!jB]5  
deposit slip 存款單   P8)=Kbd  
depreciation 折舊   I4q9|'-yx  
direct cost 直接成本   u'W8;G*~  
direct labour 直接人工   krvp&+uX  
director 董事   ;Q*or2" !  
discount 折扣   "Yj'oE%\  
discount on purchase 進貨折扣   thM4vq  
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