[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。   *:Y%HAy*  
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acceptance 承兌   gqZ'$7So  
account 賬戶   v:IpMU-+\  
accountant 會計員   :*I#n  
accounting 會計   <fZyAa3}  
accounting system 會計制度   WJQvB=D&  
accounts payable 應付賬款   `.E[}W
  
accounts receivable 應收賬款   ?:vv50  
accumulated profits 累積利益   caIL&G,  
adjusting entry ?#123;整記錄   SEo'(-5  
adjustment ?#123;整   Pr3qo4t.L  
administration expense 管理費用   #jkf1"8C  
advances 預付   .!Oo|m`V@  
advertising expense 廣告費   Z?6%;n^ 54  
agency 代理   C
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agent 代理人   X$HIVxyq2  
agreement 契約   &q3"g*q  
allotments 分配數   /k E6@  
allowance 津貼   qU+t/C.  
amalgamation 合併   O8+7g+J=!  
amortization 攤銷   >tYm+coS  
amortized cost 應攤成本   y`VyQWW  
annuities 年金   VU#`oJ:{  
applied cost 已分配成本   tRs [ YK  
applied expense 已分配費用   zZ7;jyD  
applied manufacturing expense 己分配製造費用   B~6&{7xc%  
apportioned charge 攤派費用   MDnKX?Y  
appreciation 漲價   RmI]1S_=  
article of association 公司章程   P2NQHX  
assessment 課稅   P0S Qr?W  
assets 資產   {o)Lc6T8s  
attorney fee 律師費   %>yG+Od5Z  
audit 審計   ;!=G   
auditor 審計員   hW%TM3l}  
average 平均數   )mg:_K  
average cost 平均成本   i5en*)O8  
bad debt 壞賬   hB"fhX  
balance 餘額   AS !?q  
balance sheet 資產負債表   \RNNg  
bank account 銀行賬戶   F0pir(n-  
bank balance 銀行結存   +O"!qAiK  
bank charge 銀行手續費   O@tU.5*$5  
bank deposit 銀行存款   aI%g2q0f  
bank discount 銀行貼現   8LyD7P1\  
bank draft 銀行匯票   KxI&G% z  
bank loan 銀行借款   '<jyw   
bank overdraft 銀行透支   ;%B(_c   
bankers acceptance 銀行承兌   ?}Z1bH  
bankruptcy 破產   Z 6t56"u  
bearer 持票人   $3W;=Id=+  
beneficiary 受益人   <5-[{Q/2z  
bequest 遺產   p09HL%~R  
bill 票據   }QN1|mP2  
bill of exchange 匯票   i
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bill of lading 提單   Sj-n;F|=X  
bills discounted 貼現票據   ?[VM6- &  
bills payable 應付票據   9`T)@Uj2n  
bills receivable 應收票據   !Xh=k36  
board of directors 董事會   %d1,a$*3}  
bonds 債券   XtXEB<4Z  
bonus 紅利   e{h<g>7  
book value 賬面價值   y_
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bookkeeper 簿記員   p?{Xu4(  
bookkeeping 簿記   zbXI%  
branch office general ledger 支店往來賬戶   ",p;Sd  
broker 經紀人   g9m-TkNk  
brought down 接前   T]R|qlZ  
brought forward 接上頁   7P%%p3  
budget 預算   4{}FL  
by-product 副產品    H_B4  
by-product sales 副產品銷售   xN>npP   
capital 股本   +s "hqm  
capital income 資本收益   ynmWW^dg  
capital outlay 資本支出   ~t@cO.c  
capital stock 股本   9 3U_tQ&1?  
capital stock certificate 股票   6 +Sxr  
carried down 移後   b1?#81  
carried forward 移下頁   @y e4q.m  
cash 現金   d)"3K6s |5  
cash account 現金賬戶   A;G;^s  
cash in bank 存銀行現金   ucuSe!IcX  
cash on delivery 交貨收款   b}OY4~ Y4  
cash on hand 庫存現金   Rh3eLt~|(  
cash payment 現金支付   [=x[ w70  
cash purchase 現購   gMv.V{vD  
cash sale 現沽   qsF<!'m7`  
cashier 出?#123;員   x
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cashiers check 本票   >lmi@UN|k  
certificate of deposit 存款單折   O ~(pg  
certificate of indebtedness 借據   LnFdhrB@x  
certified check 保付支票   /Y*WBTV'  
certified public accountant 會計師   E0BMv/r8b  
charges 費用   Qf58ig-vCY  
charge for remittances 匯水手續費   ,368d9,rDz  
charter 營業執照   062,L~&E  
chartered accountant 會計師   T\:4qETQF]  
chattles 動產   \Lq h j  
check 支票   &*sP/z  
che stub 支票存根   ?42<J%p  
closed account 己結清賬戶   zqd@EF6/bz  
closing 結算   +Q
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closing entries 結賬紀錄   V @rI`~$  
closing stock 期末存貨   rjl`&POqc  
closing the book 結賬   5VRYO"D:  
columnar journal 多欄日記賬   Pih tf4
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combination 聯合   ~aw.(A?MI  
commission 佣金   2;xIL]  
commodity 商品   |VKK#J/  
common stock 普通股   oYHj~t  
company 公司   vrl;"Fm+  
compensation 賠償   z_g~  
compound interest 複利   $JSL-NkE  
consignee 承銷人   KTK <gV9:  
consignment 寄銷   MU>k,:[  
consignor 寄銷人   1pQn8[sc@  
consolidated balance sheet 合併資產負債表   E"\/M  
consolidated profit and loss account 合併損益表   yZd +^QN  
consolidation 合併   JgG$?n\  
construction cost 營建成本   2`.cK 3  
construction revenue 營建收入   <CRP^_c  
contract 合同   mCRt8rY;  
control account 統制賬戶   yh^!'!I6u[  
copyright 版權   dCb`xR}  
corporation 公司   TPVVck-T8  
cost 成本   -\+s#kE:  
cost accounting 成本會計   H/,gro  
cost of labour 勞工成本   |\w=u6jX  
cost of production 生產成本   rMXN[,|v  
cost of manufacture 製造成本   %lL.[8r|  
cost of sales 銷貨成本   ODZ5IO}v  
cost price 成本價格   ~7Y+2FZ  
credit 貸方   ?:Mr=]sD  
credit note 收款通知單   DvME1]7)  
creditor 債權人   z25lZI" X`  
crossed check 橫線支票   z+ s6)Ad  
current account 往來活期賬戶   hZ[E7=NTQ^  
current asset 流動資產   Yj%U >),8  
current liability 流動負債   INUG
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current profit and loss 本期損益   [N1hWcfvd  
debit 借方   mt 9.x  
debt 債務   `/_o!(Z`  
debtor 債務人   gHhh>FFAq  
deed 契據   W>!_|[a  
deferred assets 遞延資產   )iq-yjO6  
deferred liabilities 遞延負債   c?P?yIz6p  
delivery 交貨   `J]fcE%T0R  
delivery expense 送貨費    zG+R5:  
delivery order 出貨單   dG@"!!,  
demand draft 即期匯票   L}GC<D:  
demand note 即期票據   :z}MIuf  
demurrage charge 延期費   ilK-?@u+  
deposit 存款   cQG +$0(  
deposit slip 存款單   8iW;y2qF  
depreciation 折舊   6cpw~  
direct cost 直接成本   Pa(^}n|  
direct labour 直接人工   *ohL&'y  
director 董事   CQwL|$)]Y  
discount 折扣   m7&O9?X  
discount on purchase 進貨折扣   r~+\ Y"rM  
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