[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。   PI?j_8  
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acceptance 承兌   Hwe)T
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account 賬戶   |AH@ EI>  
accountant 會計員   -lRhz!E]  
accounting 會計   _NdLcpBT?  
accounting system 會計制度   PG)_L.7rJ  
accounts payable 應付賬款   P-JfV7(O8  
accounts receivable 應收賬款   <-jGqUN_I  
accumulated profits 累積利益   8]0:1 {@  
adjusting entry ?#123;整記錄   c! H 9yk  
adjustment ?#123;整   3On JWuVfZ  
administration expense 管理費用   \w)?SVp  
advances 預付   7-9;PkGG.A  
advertising expense 廣告費   d\XRUO[  
agency 代理   l@ d gJ  
agent 代理人   ^^$vR[7  
agreement 契約   Ha ZFxh-(  
allotments 分配數   A@$fb}CF  
allowance 津貼   ~'  =lo u  
amalgamation 合併   ?SUQk55w  
amortization 攤銷   i@<~"~>]7  
amortized cost 應攤成本   e.6Dl_  
annuities 年金   A1,4kqmE  
applied cost 已分配成本   z-0:m|=yH  
applied expense 已分配費用   j=.g:&r)  
applied manufacturing expense 己分配製造費用   A:Rw@B$  
apportioned charge 攤派費用   1]/N2&  
appreciation 漲價   <
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article of association 公司章程   ^[M~K5Y  
assessment 課稅   r2G*!qK*1  
assets 資產   i1/}XV  
attorney fee 律師費   {>.>7{7  
audit 審計   `5"/dC  
auditor 審計員   ~! Lw1]&  
average 平均數   C"T,MH  
average cost 平均成本   lfMH1llx  
bad debt 壞賬   ?\yB)Nd y  
balance 餘額   [w%#<5h  
balance sheet 資產負債表   Ry%YM,K3  
bank account 銀行賬戶   ^~I @ spR4  
bank balance 銀行結存   c57bf  
bank charge 銀行手續費   M
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bank deposit 銀行存款   w?ai,Pw  
bank discount 銀行貼現   oBUh]sR{.  
bank draft 銀行匯票  
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bank loan 銀行借款   UIw?;:Y  
bank overdraft 銀行透支   $u,GVq~  
bankers acceptance 銀行承兌   |,fh)vO  
bankruptcy 破產   ~iT{8  
bearer 持票人   M-91 JOt~  
beneficiary 受益人   dt.- C_MO  
bequest 遺產   QBjY&(vY  
bill 票據  
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bill of exchange 匯票   lIy/;hIc  
bill of lading 提單   mSj76'L#  
bills discounted 貼現票據   !`h~`-]O  
bills payable 應付票據   k <}I<Or  
bills receivable 應收票據   lWl-@*'  
board of directors 董事會   xDe47&qKM  
bonds 債券   #8qyg<F  
bonus 紅利   H5^Y->  
book value 賬面價值   LsotgQ8   
bookkeeper 簿記員   w2<*$~C]  
bookkeeping 簿記   {1HB!@%,(  
branch office general ledger 支店往來賬戶   3z$\&& BR  
broker 經紀人   9t\ [N/  
brought down 接前   Igiq FV{  
brought forward 接上頁   e6es0D[>5  
budget 預算   '!j(u@&!  
by-product 副產品   { ;' :h  
by-product sales 副產品銷售   |x[$3R1@  
capital 股本   NFM-)Z57  
capital income 資本收益   R]fYe#!"  
capital outlay 資本支出   $:HLRl{2E  
capital stock 股本   j<|6s,&  
capital stock certificate 股票   RQJ9MGw  
carried down 移後   S%
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carried forward 移下頁   n=SzF(S[M  
cash 現金   $AC e\R/%  
cash account 現金賬戶   ~)!VV)  
cash in bank 存銀行現金   9/QS0  
cash on delivery 交貨收款   (HaU,vP  
cash on hand 庫存現金   bAdAp W  
cash payment 現金支付   DwC@"i.  
cash purchase 現購   ^8U6"O6|X  
cash sale 現沽  
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cashier 出?#123;員   Cg?I'1]o6  
cashiers check 本票   8Y]}Gb!  
certificate of deposit 存款單折   Bzwx0c2VY8  
certificate of indebtedness 借據   |<7i|J  
certified check 保付支票   .k|-Ks|d|  
certified public accountant 會計師   %L.rcbg:<c  
charges 費用   f#2#g%x  
charge for remittances 匯水手續費   G:){^Z?  
charter 營業執照   _fe0,  
chartered accountant 會計師   KXDz'9_  
chattles 動產   rGAFp,}-f  
check 支票   3Y=,r!F.h  
che stub 支票存根   k.h^ $f  
closed account 己結清賬戶   012:BZR  
closing 結算   aq$62>[  
closing entries 結賬紀錄   =`ywd]\7  
closing stock 期末存貨   3 pHn_R  
closing the book 結賬   ~|J*E38  
columnar journal 多欄日記賬   \_)02ZT:  
combination 聯合   {!> E9Px  
commission 佣金   V=Ww>  
commodity 商品   [_h.1oZp~  
common stock 普通股   d"Ml^
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company 公司   |^\Hv5  
compensation 賠償   t PAt?  
compound interest 複利   p}cd}@cQ6  
consignee 承銷人   x* k65WO\  
consignment 寄銷   .)?2)Fl  
consignor 寄銷人   z1)$  
consolidated balance sheet 合併資產負債表   m.|qVN  
consolidated profit and loss account 合併損益表   &P{o{  
consolidation 合併   |q9,,i}!  
construction cost 營建成本   $&c<T4$d  
construction revenue 營建收入   nA|gQibA  
contract 合同   [+Yl;3&]  
control account 統制賬戶   {A
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copyright 版權   Uv#>d}P  
corporation 公司   zLE>kK  
cost 成本   ,7WK<0  
cost accounting 成本會計   0#2 T0zk  
cost of labour 勞工成本   i,C0o  
cost of production 生產成本   -%7Jj;yA  
cost of manufacture 製造成本   %D`^  
cost of sales 銷貨成本   >}xAg7\^  
cost price 成本價格   ~Tpe,juG_  
credit 貸方   9 kTD}" %2  
credit note 收款通知單   Ki&WS<,0Z  
creditor 債權人   A} x_zt  
crossed check 橫線支票   ..v@Q%  
current account 往來活期賬戶   g!~-^_F  
current asset 流動資產   nEeQL~:  
current liability 流動負債   Ew)n~!s  
current profit and loss 本期損益   ,k`YDy|#e  
debit 借方   IF,i^,  
debt 債務   /gMa"5?,  
debtor 債務人   )M&I)In'  
deed 契據   z_)OWWdN  
deferred assets 遞延資產    <Hq6]\<  
deferred liabilities 遞延負債   `!5tH?bX  
delivery 交貨   ;C7BoHB9  
delivery expense 送貨費   L<{OBuR  
delivery order 出貨單   c%6 @ z  
demand draft 即期匯票   "^e} C@  
demand note 即期票據   {7j6$.7J$&  
demurrage charge 延期費   ZEXj|wC
 
deposit 存款   J7 Oa})-+'  
deposit slip 存款單   GgZEg ?@  
depreciation 折舊   v '"1/% L  
direct cost 直接成本   5yO#N2jY\  
direct labour 直接人工   T<9dW?'|  
director 董事   i`ZHjW~`  
discount 折扣   DKaG?Y,*p  
discount on purchase 進貨折扣   GA%"w=M\  
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