[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   Ie^l~G
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account 賬戶   :LTN!jj  
accountant 會計員   _|]x2xb)  
accounting 會計   &{RDM~  
accounting system 會計制度   zJXplvaL;  
accounts payable 應付賬款   C>~TI,5a3  
accounts receivable 應收賬款   K#xvu1U  
accumulated profits 累積利益   fV:83|eQ  
adjusting entry ?#123;整記錄   i?gSC<a  
adjustment ?#123;整   @KA4N`  
administration expense 管理費用   eq"]%s  
advances 預付   2(nlJ7R  
advertising expense 廣告費   I|J/F}@p  
agency 代理   OH"XrCX7n  
agent 代理人   {U1m.30n  
agreement 契約   P_dJZ((X  
allotments 分配數   L(o15  
allowance 津貼   cFv8 Od  
amalgamation 合併   {^'HL  
amortization 攤銷   h1 {3njdr  
amortized cost 應攤成本   E e]-qN*8  
annuities 年金   +O5hH8<&b  
applied cost 已分配成本   66 Tpi![  
applied expense 已分配費用   SzRmF1<  
applied manufacturing expense 己分配製造費用   875od  
apportioned charge 攤派費用   SB7c.H,  
appreciation 漲價   *j-aXN/$  
article of association 公司章程   %UM *79  
assessment 課稅   }-fl$j?9E  
assets 資產   80;(Gt@<"  
attorney fee 律師費   iI>A *,{,`  
audit 審計   uGt-l4  
auditor 審計員   `W-Fssu  
average 平均數   .mAjfP*  
average cost 平均成本   L+QLLcS~EM  
bad debt 壞賬   #[a*rD%m  
balance 餘額   fT{Yg /j  
balance sheet 資產負債表   D6^6}1WI  
bank account 銀行賬戶   i  LAscb  
bank balance 銀行結存   X7wKy(g  
bank charge 銀行手續費  
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bank deposit 銀行存款   _2nx^E(pd  
bank discount 銀行貼現   qw8Rlws%  
bank draft 銀行匯票   g ci   
bank loan 銀行借款   !a<ng&H^U  
bank overdraft 銀行透支   wf$s*|z  
bankers acceptance 銀行承兌   HmwT~  
bankruptcy 破產   Z<phcqEi8  
bearer 持票人   j5ve2LiFV%  
beneficiary 受益人   >*n0n!vF  
bequest 遺產   XrPfotj1  
bill 票據   T#)P`q  
bill of exchange 匯票   3Y~>qGQwh  
bill of lading 提單   /=, nGk>  
bills discounted 貼現票據   :eg4z )  
bills payable 應付票據   JG,%qFlk  
bills receivable 應收票據   aATA9V  
board of directors 董事會   rD>f|kA?L  
bonds 債券   <9%R\_@$H  
bonus 紅利   &M'*6A  
book value 賬面價值   >U3cTEs cj  
bookkeeper 簿記員   (~en (  
bookkeeping 簿記   TU7'J  
branch office general ledger 支店往來賬戶   3&/Ixm:  
broker 經紀人   -GgA&dh  
brought down 接前   ; Hd7*`$  
brought forward 接上頁   
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budget 預算   l\?c}7k  
by-product 副產品   OC:T O|S:4  
by-product sales 副產品銷售   e!r-+.i(  
capital 股本   @fV9 S"TcM  
capital income 資本收益   !L8#@BjU  
capital outlay 資本支出   AFfAtu  
capital stock 股本   FEVlZ<PW3I  
capital stock certificate 股票   xjUtl  
carried down 移後   U3:j'Su4H?  
carried forward 移下頁   ,=mS,r7  
cash 現金   sse.*75U  
cash account 現金賬戶   L~>i,  
cash in bank 存銀行現金   t.'!`5G  
cash on delivery 交貨收款   =kqt  
cash on hand 庫存現金   `V3Fx{  
cash payment 現金支付   Rx|;=-8zg  
cash purchase 現購   jZ3fKyp#
 
cash sale 現沽   1>&]R=  
cashier 出?#123;員   gl_^V&c  
cashiers check 本票   27< Enq]  
certificate of deposit 存款單折   /^
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certificate of indebtedness 借據   c7E11 \%&Z  
certified check 保付支票   .-X8J t  
certified public accountant 會計師   TvQo?  
charges 費用   !&Pui{F  
charge for remittances 匯水手續費   ;xs"j-r/  
charter 營業執照   Q?/o%`N  
chartered accountant 會計師   ,-e {(L  
chattles 動產   vFK<J Sk!  
check 支票   14'45  
che stub 支票存根   c:u5\&~{  
closed account 己結清賬戶   )@'}\_a3[]  
closing 結算   XEZF{lP  
closing entries 結賬紀錄   l?^4!&Nm  
closing stock 期末存貨   ]P
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closing the book 結賬   A$xF$l  
columnar journal 多欄日記賬   b,%C{mC  
combination 聯合   P_p<`sC9  
commission 佣金   g2/8~cn8z  
commodity 商品   L`E
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common stock 普通股   /_#q@r4ZQ  
company 公司   a+T.^koY  
compensation 賠償   f:.I0 ST  
compound interest 複利   x 7x\Y(@  
consignee 承銷人   mcX/G O}  
consignment 寄銷   4vV:EF-  
consignor 寄銷人   *``JamnSO  
consolidated balance sheet 合併資產負債表   3gj+%%!G\  
consolidated profit and loss account 合併損益表   g^ i&gNDx  
consolidation 合併   O|N{v"o  
construction cost 營建成本   oD1/{dRzj  
construction revenue 營建收入   Vr1<^I b  
contract 合同   |WdPE@P  
control account 統制賬戶   3CGp`~Zf  
copyright 版權   h@]XBv  
corporation 公司    "{Eta  
cost 成本   A:9?ZI/X  
cost accounting 成本會計   ~PahoRS  
cost of labour 勞工成本   A^EE32kbm  
cost of production 生產成本   'W,jMju  
cost of manufacture 製造成本   B\:%ufd ~  
cost of sales 銷貨成本   g]yBA7/S"  
cost price 成本價格   m&?r%x  
credit 貸方   ~Ti'FhN  
credit note 收款通知單   ["e3Ez  
creditor 債權人   v(D;PS3r 7  
crossed check 橫線支票   &7wd?)s  
current account 往來活期賬戶   }HePZ{PLM  
current asset 流動資產   Hi`//y*92H  
current liability 流動負債   0aa&m[Mk  
current profit and loss 本期損益   KC#q@InK  
debit 借方   \1 &,|\E#  
debt 債務   JOLaP@IPT  
debtor 債務人   5K?IDt7A]  
deed 契據   =j*$ |X3W  
deferred assets 遞延資產   \3aoM{ztD  
deferred liabilities 遞延負債   ]Y8<`;8/  
delivery 交貨   aC.~&MxFC  
delivery expense 送貨費   )fSOi||C  
delivery order 出貨單   :#?5X|Gz  
demand draft 即期匯票   oVe|Mss6  
demand note 即期票據   zY!j:FT1HY  
demurrage charge 延期費   >!1.  
deposit 存款   &,
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deposit slip 存款單   b4ONh%  
depreciation 折舊   6@0OQb  
direct cost 直接成本   %k?U9pj^  
direct labour 直接人工   ouFYvtFg  
director 董事   1gy.8i  
discount 折扣   aAMVsE{  
discount on purchase 進貨折扣   364`IC( a  
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