[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   B$EP'5@ b  
account 賬戶   1A-EP@# J  
accountant 會計員   &y\2:IyA  
accounting 會計   DU8LU*q'  
accounting system 會計制度   V"iLeC  
accounts payable 應付賬款   :X*LlN  
accounts receivable 應收賬款   f@L{*Upj+  
accumulated profits 累積利益   7+4"+C
A  
adjusting entry ?#123;整記錄   BxYA[#fd}  
adjustment ?#123;整   V}+;bbUc-  
administration expense 管理費用   ]i2\2MTW8  
advances 預付   H%aLkV!J  
advertising expense 廣告費   ,$$$_+m\  
agency 代理   U:hC!t:  
agent 代理人    _Qc\v0%  
agreement 契約   . *xq =  
allotments 分配數   3HR]TQ%r  
allowance 津貼   :G/]rDtd  
amalgamation 合併   ZNeqsN{  
amortization 攤銷   >+8I =S  
amortized cost 應攤成本   J?fh3RW9  
annuities 年金   RQNi&zX/  
applied cost 已分配成本   L-{r*ccIW  
applied expense 已分配費用   'fFdqsXr  
applied manufacturing expense 己分配製造費用   |/s2AzDD  
apportioned charge 攤派費用   ZY$@_DOB}  
appreciation 漲價   ;@~*z4U  
article of association 公司章程   I.1l
  
assessment 課稅   dvF48,kr  
assets 資產   gi@ji-10  
attorney fee 律師費   7#qL9+G  
audit 審計   [{LnE:  
auditor 審計員   $OoN/^
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average 平均數   uA`PZ|  
average cost 平均成本   ?
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bad debt 壞賬   X>8?p'*  
balance 餘額   K/m)f #  
balance sheet 資產負債表  
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bank account 銀行賬戶   kA=~ 8N  
bank balance 銀行結存   L b;vrh;A  
bank charge 銀行手續費   $50"3g!Y  
bank deposit 銀行存款   Am0C|(#Xm  
bank discount 銀行貼現   )'`AX\  
bank draft 銀行匯票   [j U  
bank loan 銀行借款   q'@Ei4  
bank overdraft 銀行透支   l5]oS?>y  
bankers acceptance 銀行承兌   #(g+jb0E  
bankruptcy 破產   .|`=mx
  
bearer 持票人   w?W e|x3  
beneficiary 受益人   (H%d]  
bequest 遺產   &ntP ~!w  
bill 票據   v|2q2bz  
bill of exchange 匯票   ^|i\d\  
bill of lading 提單   Cf=q_\0|W  
bills discounted 貼現票據   Mq lo:7 ^F  
bills payable 應付票據   G_N-}J>EP  
bills receivable 應收票據   6cT~irP
 
board of directors 董事會   |abst&yp  
bonds 債券   iZ6C8HK&&  
bonus 紅利   \"`>-v"h
 
book value 賬面價值   BRXb<M^;_  
bookkeeper 簿記員   &zX 3  
bookkeeping 簿記   + >gbZ-S  
branch office general ledger 支店往來賬戶   AKCfoJ  
broker 經紀人   Bx : So6:  
brought down 接前   ka)LK@p6  
brought forward 接上頁   X>Xp&o  
budget 預算   6Vbv$ AU  
by-product 副產品   cm 9 oG  
by-product sales 副產品銷售   i,Wm{+H-O  
capital 股本   _Z66[T+M  
capital income 資本收益   Pn'(8bRm  
capital outlay 資本支出   OV("mNh  
capital stock 股本   [q+e]kD  
capital stock certificate 股票   cov#Z ux  
carried down 移後   Sa?5iFg  
carried forward 移下頁   M?~<w)L}  
cash 現金   K l0t yeT  
cash account 現金賬戶   +fP/|A8P  
cash in bank 存銀行現金   y.*=Ww+  
cash on delivery 交貨收款   7?!Z+r  
cash on hand 庫存現金   ZG/8Ds  
cash payment 現金支付   xV>iL(?  
cash purchase 現購   f{^M.G@  
cash sale 現沽   sE%<"h\_0  
cashier 出?#123;員   H MjeGO.i  
cashiers check 本票   &I}T<v{f  
certificate of deposit 存款單折   Ng'Z
AG;O  
certificate of indebtedness 借據   [cQ<dVaTX  
certified check 保付支票   `zzKD2y  
certified public accountant 會計師   42J';\)oP  
charges 費用   gF,[u  
charge for remittances 匯水手續費   +r-dr>&H@  
charter 營業執照   wsJ%* eYf  
chartered accountant 會計師   /y9J)lx  
chattles 動產   .qIy7_^  
check 支票   ~C"k$;(n  
che stub 支票存根   y  KYP  
closed account 己結清賬戶   "0'*q<8  
closing 結算   O\4+_y  
closing entries 結賬紀錄   @k+%y'Y?  
closing stock 期末存貨   ,u&tB|,W,  
closing the book 結賬   ||=[kjG~  
columnar journal 多欄日記賬   O@r.>  
combination 聯合   *TM;trfz  
commission 佣金   G !1~i*P$u  
commodity 商品   ."IJmv  
common stock 普通股   z#{0;t  
company 公司   !]rE
TP_  
compensation 賠償   # cN_y  
compound interest 複利   5e#&"sJ.1  
consignee 承銷人   $"sq4@N
 
consignment 寄銷   -Wlp=#9  
consignor 寄銷人   ~[|V3h4v  
consolidated balance sheet 合併資產負債表   :Su#x I  
consolidated profit and loss account 合併損益表   \K?(  
consolidation 合併   WxVn&c\  
construction cost 營建成本   wC(vr.,F  
construction revenue 營建收入   4{;8:ax&w  
contract 合同   4d^ \l!  
control account 統制賬戶   n5Nan  
copyright 版權   ]6t]m2~\  
corporation 公司   ~K~b`|1  
cost 成本   x" >W u2  
cost accounting 成本會計   Mw"xm9(Q  
cost of labour 勞工成本   [=F>#8=  
cost of production 生產成本   AT B\^;n.  
cost of manufacture 製造成本   7P<r`,~k-  
cost of sales 銷貨成本   YgE]d?_h  
cost price 成本價格   < /;Q8;
0  
credit 貸方   4F05(R8k  
credit note 收款通知單   7FmbV/&c  
creditor 債權人   m:)Z6  
crossed check 橫線支票   $Wit17j  
current account 往來活期賬戶   ?HrK\f3wWO  
current asset 流動資產   ~ X-)_zH  
current liability 流動負債   _:35d1[  
current profit and loss 本期損益   aO8
ch  
debit 借方   UL 86-R!  
debt 債務   C# MFpT  
debtor 債務人   N\9}\Rk@  
deed 契據   YfE>Pn'r  
deferred assets 遞延資產   j/)"QiS*?  
deferred liabilities 遞延負債   _W)`cr  
delivery 交貨   Lw*;tL<,  
delivery expense 送貨費   }.0Bl&\UK  
delivery order 出貨單   W8 w3~  
demand draft 即期匯票   m7$8k@r  
demand note 即期票據   wYZT D*A2h  
demurrage charge 延期費   &qJPwO  
deposit 存款   9YP*f  
deposit slip 存款單   "pt+Fe|@c;  
depreciation 折舊   w3^NL(>  
direct cost 直接成本   kTnOmAw  
direct labour 直接人工   Ne3R.g9;Z  
director 董事   81~Kpx  
discount 折扣   gRBSt M&hU  
discount on purchase 進貨折扣   U?gl"6x  
   Z+g1~\