[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。   B@-"1m~la?  
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acceptance 承兌   7V'Le2T'  
account 賬戶   !&JiNn('  
accountant 會計員   5%&]  
accounting 會計   3cHtf  
accounting system 會計制度   @?d?e+B  
accounts payable 應付賬款   ngLJ@TP-  
accounts receivable 應收賬款   ;Z4o{(/zU  
accumulated profits 累積利益   QPV@'.2m  
adjusting entry ?#123;整記錄   `oVB!eapl  
adjustment ?#123;整   3&9zGy{V+  
administration expense 管理費用   ?} X}#  
advances 預付   1 KB7yG-#6  
advertising expense 廣告費   /Zx8nx'{V  
agency 代理    mmcdtVe  
agent 代理人   i N`6xkY  
agreement 契約   Efvq?cG&  
allotments 分配數   6WO7+M;z  
allowance 津貼   ArL-rJ{}  
amalgamation 合併   x5PP
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amortization 攤銷   eQ\jZ0s;p  
amortized cost 應攤成本   ]<+3Vw  
annuities 年金   /.2qWQH  
applied cost 已分配成本   "qgu$N4/>  
applied expense 已分配費用   ?~ ?Hdv  
applied manufacturing expense 己分配製造費用   9 #fp_G;=  
apportioned charge 攤派費用   '+6<U[ L  
appreciation 漲價   Th/{x h  
article of association 公司章程   k#?|yP:  
assessment 課稅   w49{-Pp[  
assets 資產   X\mz+al>[  
attorney fee 律師費   AI~9m-,mE  
audit 審計   B5 & YL  
auditor 審計員   NhCAv+  
average 平均數   zU b8NOi  
average cost 平均成本   .OV-`TNWj  
bad debt 壞賬   5 pmQp}}R  
balance 餘額   ;.AV;C"  
balance sheet 資產負債表   vs\|rLa  
bank account 銀行賬戶   Fn> <q:  
bank balance 銀行結存   .8x@IWJD
 
bank charge 銀行手續費   Tm\OYYyk  
bank deposit 銀行存款   gZ*hkKN6  
bank discount 銀行貼現   4]IKh,jT  
bank draft 銀行匯票   >"b[r  
bank loan 銀行借款   ?lyltAxs'  
bank overdraft 銀行透支   V pH|R  
bankers acceptance 銀行承兌   +nzTxpcP@K  
bankruptcy 破產   jNIUsM8e  
bearer 持票人   6: GN(R$0  
beneficiary 受益人   D Kq-C%  
bequest 遺產   'xk1o,;  
bill 票據   8UYJye8  
bill of exchange 匯票   4a?r` '  
bill of lading 提單   716hpj#*  
bills discounted 貼現票據   %:%MUdl6  
bills payable 應付票據   E^82==R  
bills receivable 應收票據   Y6a$gXRT  
board of directors 董事會   oAaf)?8  
bonds 債券   ^1Yo-T(R  
bonus 紅利   `^zQ$au'u  
book value 賬面價值   5)8.  
bookkeeper 簿記員   ho_4f
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bookkeeping 簿記   k5C>_( A  
branch office general ledger 支店往來賬戶   %pqL-G  
broker 經紀人   '(
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brought down 接前   >R#9\/s  
brought forward 接上頁   %^T!@uZr  
budget 預算   <0>[c<{V<  
by-product 副產品   mgxz1d  
by-product sales 副產品銷售   I0(8 Z ]x  
capital 股本   O[L\T  
capital income 資本收益   @| P3  
capital outlay 資本支出   5/k
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capital stock 股本   Z<I[vp6 {  
capital stock certificate 股票   HI z9s4Y_  
carried down 移後   &%}bRPUl  
carried forward 移下頁   F46O!xb%  
cash 現金   8>m1UONr  
cash account 現金賬戶   $=lJG(2%  
cash in bank 存銀行現金   PJ}[D.elO  
cash on delivery 交貨收款   BjN{@aEO  
cash on hand 庫存現金   LK{a9` h  
cash payment 現金支付   K/~Y!?:Jr  
cash purchase 現購   EtJD'&  
cash sale 現沽   -;f+; M  
cashier 出?#123;員   BJ"Ay@D*  
cashiers check 本票   1BTgGF  
certificate of deposit 存款單折   )S#j.8P'B  
certificate of indebtedness 借據   L+uOBW_  
certified check 保付支票   FR
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certified public accountant 會計師   7f[8ED[4  
charges 費用   E $<;@  
charge for remittances 匯水手續費   /m;O;2"  
charter 營業執照   jzQ9zy_  
chartered accountant 會計師   Z5yt]-WN&  
chattles 動產   !\3}R25  
check 支票   EmF]W+!z%  
che stub 支票存根   K7+^Yv\YQx  
closed account 己結清賬戶   .\)--
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closing 結算   ~T;K-9R  
closing entries 結賬紀錄   O3!Ouh&  
closing stock 期末存貨   j\nE8WH  
closing the book 結賬   0@:Y>qVa  
columnar journal 多欄日記賬   {7/A  
combination 聯合   Z"
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commission 佣金   @ca#U-:g  
commodity 商品   Vvxa.B  
common stock 普通股   -aC!0O y`  
company 公司   :jl u  
compensation 賠償   O\3r%=TF  
compound interest 複利   )H.ubM1  
consignee 承銷人   gD,A9a(3  
consignment 寄銷   )`e^F9L  
consignor 寄銷人   sb8z_3  
consolidated balance sheet 合併資產負債表   S.qk%NTTD  
consolidated profit and loss account 合併損益表   buc,M@>  
consolidation 合併   m9v"v:Pw  
construction cost 營建成本   W<Bxm|  
construction revenue 營建收入   9@kcK  
contract 合同   Qfwwh`;  
control account 統制賬戶   nomu$|I  
copyright 版權   jq7vOr-_g  
corporation 公司   O_qu;Dx!  
cost 成本   ,<`|-oa  
cost accounting 成本會計   cw*(L5bu  
cost of labour 勞工成本   cC7"J\+r*  
cost of production 生產成本   p)K9ZI  
cost of manufacture 製造成本   C]aOgt/U  
cost of sales 銷貨成本   !pG+Ak?  
cost price 成本價格   [_B+DD=}  
credit 貸方   i!s~kk  
credit note 收款通知單   Q>cL?ie  
creditor 債權人   K<Yn_G  
crossed check 橫線支票   p_D on3  
current account 往來活期賬戶   6RR4L^(m  
current asset 流動資產   rT
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current liability 流動負債   =d:R/Z%,  
current profit and loss 本期損益   \VoB=Ac&  
debit 借方   ex0 kb  
debt 債務   olUqBQ&ol  
debtor 債務人   uzat."`d'  
deed 契據   |JirBz  
deferred assets 遞延資產   :Vu7,o  
deferred liabilities 遞延負債   +!mNm?H[!  
delivery 交貨   GapX$Jb,p  
delivery expense 送貨費   ~YR <SV\{  
delivery order 出貨單   BH.:_Qrbh[  
demand draft 即期匯票   )Tyky%P+iI  
demand note 即期票據   ;m2"cL>{l  
demurrage charge 延期費   (cPeee%Q  
deposit 存款   FZeN,  
deposit slip 存款單   k)<~nc-  
depreciation 折舊   nR=2eBNf  
direct cost 直接成本   +An![1N,  
direct labour 直接人工   zLJ:U`uh\  
director 董事   o|b[(t$;O  
discount 折扣   Res"0Q  
discount on purchase 進貨折扣   F&nMI:h7  
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