[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。   uC?/p1  
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acceptance 承兌   Rc}#4pM8  
account 賬戶   %Z yt;p2  
accountant 會計員   #^w8Y'{?  
accounting 會計   Ji GS[tR  
accounting system 會計制度   q]v{o8:U  
accounts payable 應付賬款   :-j/Y'H_  
accounts receivable 應收賬款   -_

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accumulated profits 累積利益   {mA#'75a#  
adjusting entry ?#123;整記錄   "SpsSQ  
adjustment ?#123;整   1(/rg  
administration expense 管理費用   la{o<||Aq  
advances 預付   Lp{/  
advertising expense 廣告費   .FvIT]k-  
agency 代理   !uhh_3RH  
agent 代理人   KXcE@q9  
agreement 契約   _:G>bU/^  
allotments 分配數   Z`ZML+;~6  
allowance 津貼   /re0"!0y  
amalgamation 合併   ;eP.B/N  
amortization 攤銷   dbfI!4  
amortized cost 應攤成本   "Wy!,RH  
annuities 年金   4iJ4g%]  
applied cost 已分配成本   dEfP272M  
applied expense 已分配費用   MwWN;_#EO)  
applied manufacturing expense 己分配製造費用   LHq*E `  
apportioned charge 攤派費用   #wF6WxiG  
appreciation 漲價   3MoVIf1  
article of association 公司章程   /%P,y+<}iG  
assessment 課稅   tS[@?qP  
assets 資產   `%=!_|  
attorney fee 律師費   u7 {R; QKw  
audit 審計   67wq8|  
auditor 審計員   `W %R  
average 平均數   jk5C2dy  
average cost 平均成本   #|6M*;lN|  
bad debt 壞賬   W 6CNMI]  
balance 餘額   .7n`]S/  
balance sheet 資產負債表   K}Lu1:~  
bank account 銀行賬戶   ^/7Y3n!|3  
bank balance 銀行結存   j8?rMD~  
bank charge 銀行手續費   -7m7.>/M  
bank deposit 銀行存款   YF13&E2`\  
bank discount 銀行貼現   <#e!kWGR?  
bank draft 銀行匯票   :qvaI,  
bank loan 銀行借款   C 4\Q8uK  
bank overdraft 銀行透支   Uy$?B"Z  
bankers acceptance 銀行承兌   7@ mP;K0  
bankruptcy 破產   34qfP{9!N  
bearer 持票人   ptTp63+  
beneficiary 受益人   8&v%>wxR@  
bequest 遺產   G\ /L.T  
bill 票據   g#[,4o;  
bill of exchange 匯票   j8ag}%  
bill of lading 提單   2%@<A  
bills discounted 貼現票據   A@n//AZM  
bills payable 應付票據   <nF1f(ky  
bills receivable 應收票據   qZX\riR  
board of directors 董事會   nY _+V{F  
bonds 債券   rq^VOK
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bonus 紅利   JPkI+0  
book value 賬面價值   LS4E.Xdn  
bookkeeper 簿記員   T
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bookkeeping 簿記   |3 v+&eVi  
branch office general ledger 支店往來賬戶   tnC,1HV0[  
broker 經紀人   # |,c3$  
brought down 接前   G4)X~.Fy  
brought forward 接上頁   ]PZ\N~T
 
budget 預算   x$24Nc1a'  
by-product 副產品   IHj9n>c)[  
by-product sales 副產品銷售   jR{Rd}QtQ  
capital 股本   E7|P\^}m(f  
capital income 資本收益   3  ~\S]  
capital outlay 資本支出   -\}Ix>  
capital stock 股本   u'aWvN y+  
capital stock certificate 股票   1)ZdkTF@H  
carried down 移後   *@[+C~U  
carried forward 移下頁    Ml9  
cash 現金   Y>PC>  
cash account 現金賬戶   oCuKmK8  
cash in bank 存銀行現金   yx/.4DW1Ua  
cash on delivery 交貨收款   TXK82qTdf  
cash on hand 庫存現金   n;*W#c  
cash payment 現金支付   b "5WsJ:'#  
cash purchase 現購   1fU~&?&-u  
cash sale 現沽   ??=7pFm  
cashier 出?#123;員   aKC3vR0  
cashiers check 本票   >A1;!kGE#  
certificate of deposit 存款單折   TAZ+2S##7  
certificate of indebtedness 借據   p`3$NCJN  
certified check 保付支票   |=ljN7]!  
certified public accountant 會計師   ;.b^A  
charges 費用   $Z4IPs  
charge for remittances 匯水手續費   )n17}Qm`V  
charter 營業執照   2f.4P]s`T  
chartered accountant 會計師   VHTr;(]hk  
chattles 動產   \k*h& :$  
check 支票   w}``2djR'W  
che stub 支票存根   [Xo}CU  
closed account 己結清賬戶   wM&W
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closing 結算   Q)}z$h55  
closing entries 結賬紀錄   g(F?qP_K  
closing stock 期末存貨   Fx'E"d  
closing the book 結賬   cY[qX/0~  
columnar journal 多欄日記賬    iU a `<  
combination 聯合   kK$*,]iCp  
commission 佣金   %R LGO&  
commodity 商品   t+Hx&_pMj  
common stock 普通股   VNWa3`w  
company 公司   JM Ikr9/$  
compensation 賠償   M]M(E) *5  
compound interest 複利   Q1
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consignee 承銷人   wv_<be[?*  
consignment 寄銷   xzTF| Z\  
consignor 寄銷人   dX5|A_Ex  
consolidated balance sheet 合併資產負債表   M[,G#GO  
consolidated profit and loss account 合併損益表   n W`EBs  
consolidation 合併   +~1~f'4J  
construction cost 營建成本   s+XDtO  
construction revenue 營建收入    }uk]1M2=  
contract 合同   `d.4L.],  
control account 統制賬戶   d]w%zo,yr  
copyright 版權   'K|tgsvgme  
corporation 公司   c %.v I  
cost 成本   ,7|Wf %X  
cost accounting 成本會計   Z7Xic5PI{4  
cost of labour 勞工成本   )m[dfeqd +  
cost of production 生產成本   D'3. T{*rH  
cost of manufacture 製造成本   u3@v  
cost of sales 銷貨成本   ?br 4 wl  
cost price 成本價格   R SqO$~  
credit 貸方   4m3pF0k  
credit note 收款通知單   ;#Pc^Yzc1  
creditor 債權人   = ~^  
crossed check 橫線支票   q X>\*@  
current account 往來活期賬戶   N(BCe\FV  
current asset 流動資產   [*AWCV  
current liability 流動負債   *]RCfHo\=  
current profit and loss 本期損益   KHJk}]K  
debit 借方   K5SP8<.  
debt 債務   2OQDG7#Kc  
debtor 債務人   F(#~.i  
deed 契據   6 %RN-  
deferred assets 遞延資產   ?sm@lD Z\  
deferred liabilities 遞延負債   7O.{g  
delivery 交貨   KK4"H]!.  
delivery expense 送貨費   lc2RMu  
delivery order 出貨單   hX
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demand draft 即期匯票   R x.]m0  
demand note 即期票據   ccu13Kr>E  
demurrage charge 延期費   a#o6Nv  
deposit 存款   #-Ad0/  
deposit slip 存款單   EU"J'?  
depreciation 折舊   I~.d/!
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direct cost 直接成本   K:g:GEDgf  
direct labour 直接人工   @"E{gM@B  
director 董事   :[ AP^  
discount 折扣   Zc9j_.?*  
discount on purchase 進貨折扣   ,dO$R.h  
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