[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。   BgRfy2:  
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acceptance 承兌   _0N=~`'  
account 賬戶   UF0W%Z  
accountant 會計員   KJn@2x6LP  
accounting 會計   4Vl_vTz{i  
accounting system 會計制度   8mj Pa^A  
accounts payable 應付賬款   ]L+YnZ?6  
accounts receivable 應收賬款   3*)<Y}Tc  
accumulated profits 累積利益   .B?6  
adjusting entry ?#123;整記錄   O'm><a>8  
adjustment ?#123;整   ,5!&}  
administration expense 管理費用   QZ?#ixvJ  
advances 預付   G&=4@pLY5  
advertising expense 廣告費   ~e*3_l>9  
agency 代理   vU
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agent 代理人  
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agreement 契約   2-!OflkoM0  
allotments 分配數   BIGln`;,f  
allowance 津貼   rQmDpoy
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amalgamation 合併   g_X-.3=2K  
amortization 攤銷   I><B6pIR  
amortized cost 應攤成本   aF*KY<w  
annuities 年金   HYcLXhvgu  
applied cost 已分配成本   !%MI9Ok  
applied expense 已分配費用   9{ [I|  
applied manufacturing expense 己分配製造費用   nhV
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apportioned charge 攤派費用   4<V%7z_.B  
appreciation 漲價   ~o{GQ>  
article of association 公司章程   W*J_PL9j  
assessment 課稅   q^!_jMN5  
assets 資產   be?>C 5  
attorney fee 律師費    N>ncv  
audit 審計   U*sjv6*T  
auditor 審計員   ?,s]5   
average 平均數   #1Zqq([@  
average cost 平均成本   d*qb^C{'"  
bad debt 壞賬   (LiS9|J!  
balance 餘額   5k:SD7^b  
balance sheet 資產負債表   o\/&05rp]  
bank account 銀行賬戶   grD[7;1~:)  
bank balance 銀行結存   *vy^=Yea  
bank charge 銀行手續費   y;Ez|MS   
bank deposit 銀行存款   M3XG s|gw  
bank discount 銀行貼現   uqz HS>GM  
bank draft 銀行匯票   %MG{KG=&o  
bank loan 銀行借款   ->Z9j(JU  
bank overdraft 銀行透支   r]q;>\T'  
bankers acceptance 銀行承兌   o<h2]TN  
bankruptcy 破產   q+iG:B/Z  
bearer 持票人   k1lo{jw`  
beneficiary 受益人   ;x<5F+b  
bequest 遺產   -VZn`6%s  
bill 票據   _V2^0CZ  
bill of exchange 匯票   1G}f83yR  
bill of lading 提單   m^k$Z0  
bills discounted 貼現票據   ( p(/  
bills payable 應付票據   _+!@c6k)ra  
bills receivable 應收票據   Clz. p  
board of directors 董事會   yv[3&E?  
bonds 債券   WCNycH+1  
bonus 紅利   4nsc`Hu  
book value 賬面價值   y^!>'cdV  
bookkeeper 簿記員   `~w|Xz  
bookkeeping 簿記   ^C=dq(i=[  
branch office general ledger 支店往來賬戶   8
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broker 經紀人   l4s*+H$vd?  
brought down 接前   Bd'X~Vj<  
brought forward 接上頁   sLKk1A  
budget 預算   Vu`5/QDq  
by-product 副產品   gmUXh;aHc  
by-product sales 副產品銷售   ?rm3Iac0S  
capital 股本   4,,DA2^!  
capital income 資本收益   #fYRsVQ  
capital outlay 資本支出   e A{nwtN  
capital stock 股本   Y/x>wNW  
capital stock certificate 股票   @T"-%L8PL  
carried down 移後   s.X .SJ  
carried forward 移下頁   f+cN'jH E  
cash 現金   t[e]AU[}  
cash account 現金賬戶   F9} zt 9  
cash in bank 存銀行現金   v9\U2j  
cash on delivery 交貨收款   1[yy/v 'q  
cash on hand 庫存現金   PglSQ2P  
cash payment 現金支付   U{\9mt7b!  
cash purchase 現購   tk)JE^'  
cash sale 現沽   t$Bu<frQ  
cashier 出?#123;員   bm*.*A]  
cashiers check 本票   }qw-> +nD  
certificate of deposit 存款單折   mtg=v@~  
certificate of indebtedness 借據   ;AG&QdTMh  
certified check 保付支票   GE8.{
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certified public accountant 會計師   nt]'>eX_}  
charges 費用   _Sg"|g  
charge for remittances 匯水手續費   ?8w5tfN6t  
charter 營業執照   3'Hz,qP  
chartered accountant 會計師   w%?Zb[!&  
chattles 動產   " Xg~1)%  
check 支票   "{S6iH)]8  
che stub 支票存根   lak,lDt]  
closed account 己結清賬戶   PNz]L  
closing 結算   ?8do4gT+1  
closing entries 結賬紀錄   /F$E)qN7n  
closing stock 期末存貨   x8xz33  
closing the book 結賬   )Q 5 x
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columnar journal 多欄日記賬    0ijYE  
combination 聯合   /-knqv  
commission 佣金   yq?\
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commodity 商品   }S$
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common stock 普通股   =]r2;014  
company 公司   yH(3 m#  
compensation 賠償   !}5f{,.RO  
compound interest 複利   i[?VF\Y(  
consignee 承銷人   1V wcJd  
consignment 寄銷   AdpJ4}|0  
consignor 寄銷人   qSDn0^y  
consolidated balance sheet 合併資產負債表   m-6&-G#  
consolidated profit and loss account 合併損益表    y!dw{Lz  
consolidation 合併   p+pu_T;~  
construction cost 營建成本   
xk  
construction revenue 營建收入   S n<X  
contract 合同   %)72glB  
control account 統制賬戶   27+~!R~Yw  
copyright 版權   M&jlUr&l  
corporation 公司   QE8`nMf  
cost 成本   Kx?.g#>U;  
cost accounting 成本會計   y^e3Gyk  
cost of labour 勞工成本   G!`PP  
cost of production 生產成本   F [Lg,}  
cost of manufacture 製造成本   d-
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cost of sales 銷貨成本   -%0pYB  
cost price 成本價格   .EPv4[2%F8  
credit 貸方   3GNcnb  
credit note 收款通知單   }$'XV.  
creditor 債權人   bSz@@s.  
crossed check 橫線支票   0K6My4d{  
current account 往來活期賬戶   h56Kmxxk  
current asset 流動資產   Sgr. V)  
current liability 流動負債   OTGy[jY"  
current profit and loss 本期損益   [K@(,/$  
debit 借方   ,N_/J4Us  
debt 債務   ie11syhV"  
debtor 債務人   |g>
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deed 契據   %-]a[qf3  
deferred assets 遞延資產   @`#x: p:  
deferred liabilities 遞延負債   JQ;.+5 N<K  
delivery 交貨   t`'jr=e,~  
delivery expense 送貨費   tUuARo7
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delivery order 出貨單   d/T&J=  
demand draft 即期匯票   d``wx}#Uk  
demand note 即期票據   IRdR3X56  
demurrage charge 延期費   ^Vhl@  
deposit 存款   S8B?uU  
deposit slip 存款單   3A{)C_1a  
depreciation 折舊   dF09_nw  
direct cost 直接成本   +I-BqA9  
direct labour 直接人工   7AS_Aw1L  
director 董事   `a:3S@n(}  
discount 折扣   yf;TIh%)=  
discount on purchase 進貨折扣   [KFCc_:  
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