[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   Gzs x0%`)  
account 賬戶   HU'd/5fun  
accountant 會計員   _#
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accounting 會計   ;6]+/e7O  
accounting system 會計制度   [$V_qFv{  
accounts payable 應付賬款   >S~#E,Tg  
accounts receivable 應收賬款   Q~]R#S  
accumulated profits 累積利益   W w8[d  
adjusting entry ?#123;整記錄   X+*| nvq]  
adjustment ?#123;整   S<>e(x3g]  
administration expense 管理費用   Sd)D-S  
advances 預付   c_".+Fa  
advertising expense 廣告費   ('gjfl  
agency 代理   %xg"e O2x  
agent 代理人   "NJ!A  
agreement 契約   GJW1|Fk  
allotments 分配數   rdC(+2+Ay  
allowance 津貼   B@F1!8l  
amalgamation 合併   ,og@}gOMB  
amortization 攤銷   $<yb~z7 J  
amortized cost 應攤成本   S`R ( _eD@  
annuities 年金   bT>^% H3  
applied cost 已分配成本   :he
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applied expense 已分配費用   >2wjV"W?  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   r)b`3=   
appreciation 漲價   C!.6:Aj  
article of association 公司章程   TX*P*-'  
assessment 課稅   <oR Nd3d  
assets 資產   vI+PL(T@  
attorney fee 律師費   ]vlQNd?  
audit 審計   ")LF;e  
auditor 審計員   c X Y!b=9  
average 平均數   S'A~9+  
average cost 平均成本   r3KV.##u,  
bad debt 壞賬   YZoH{p9f  
balance 餘額   }R J2\CP  
balance sheet 資產負債表   B0YY7od  
bank account 銀行賬戶   
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bank balance 銀行結存   ;%% =G;b9  
bank charge 銀行手續費   8gx^e./  
bank deposit 銀行存款   ?5->F/f&  
bank discount 銀行貼現   ikY=}   
bank draft 銀行匯票   5-+Y2tp}  
bank loan 銀行借款   EJ86k>]  
bank overdraft 銀行透支   -m__I U  
bankers acceptance 銀行承兌   ]`|bf2*eA  
bankruptcy 破產   '[A>eC++  
bearer 持票人   Bd7A-T)q!  
beneficiary 受益人   .
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bequest 遺產   XL"e<P;t  
bill 票據   *D\nsJ*g  
bill of exchange 匯票   i=SX_#b^  
bill of lading 提單   21;n0E  
bills discounted 貼現票據   1dKLNE  
bills payable 應付票據   ,2]6cP(6qQ  
bills receivable 應收票據   on(W^ocnD  
board of directors 董事會   VR_1cwKBM  
bonds 債券   b?V u 9!  
bonus 紅利   paF2{C)4  
book value 賬面價值   zKI( yC  
bookkeeper 簿記員   5v?6J#]2  
bookkeeping 簿記   *rqih_j0  
branch office general ledger 支店往來賬戶   5[;^Em)C  
broker 經紀人   ]{;K|rCR-  
brought down 接前   V6Q[Y>84~a  
brought forward 接上頁   GHoPv-#  
budget 預算   K{0m b  
by-product 副產品   NcPzmW{#;g  
by-product sales 副產品銷售   '9b<r7\@  
capital 股本   b^%4_[uRu  
capital income 資本收益   *FqNzly  
capital outlay 資本支出   ~JBQjb
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capital stock 股本   zZA I"\;W  
capital stock certificate 股票   J|K~a?&vN  
carried down 移後   A]>0lB  
carried forward 移下頁   7$w:~VZ  
cash 現金   s SvQatwS  
cash account 現金賬戶   PAqziq.  
cash in bank 存銀行現金   =b;v:HC  
cash on delivery 交貨收款   ?B[Z9Ef"8l  
cash on hand 庫存現金   t<$yxD/R  
cash payment 現金支付   8^HMK$  
cash purchase 現購   T$k) ^'  
cash sale 現沽   Ib!`ChZ  
cashier 出?#123;員   [y'jz~9c  
cashiers check 本票   v1;`.PWD  
certificate of deposit 存款單折   n RXf\*"3  
certificate of indebtedness 借據   ,.E :mm  
certified check 保付支票   HeR-;L  
certified public accountant 會計師   }-Zfljj  
charges 費用   !iZ*ZPu  
charge for remittances 匯水手續費   y/Nvts2!C  
charter 營業執照   E|ZY2&J`4  
chartered accountant 會計師   *BSL=8G{  
chattles 動產   9}5Q5OZ  
check 支票   r{Xh]U&>k  
che stub 支票存根   lMlXK4-  
closed account 己結清賬戶   VCh%v-/  
closing 結算   *S;v406  
closing entries 結賬紀錄   )L^WD$"'Q  
closing stock 期末存貨   - 5A"TNU  
closing the book 結賬   %(
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columnar journal 多欄日記賬   K34y3i_  
combination 聯合   R{4O*i8#  
commission 佣金   5vY1 XZt{  
commodity 商品   B9+oI cO  
common stock 普通股   ,A_itRHH  
company 公司   _{-GR-  
compensation 賠償   }!B<MGBd  
compound interest 複利   G*Qk9bk9  
consignee 承銷人   yzXwxi1#  
consignment 寄銷   0
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consignor 寄銷人   @8Co5`CVl  
consolidated balance sheet 合併資產負債表   )M}bc1 _  
consolidated profit and loss account 合併損益表   cITQ,ah  
consolidation 合併   CM7j^t  
construction cost 營建成本   '9i:b]Hru  
construction revenue 營建收入   e}7qZ^  
contract 合同   lOYwYMi  
control account 統制賬戶   JTdK\A>l  
copyright 版權   Nnx"b 5I}n  
corporation 公司   ?EKYKLwr  
cost 成本   E-&=I> B5  
cost accounting 成本會計   F4d L{0;j  
cost of labour 勞工成本   Pbz-I3+66  
cost of production 生產成本   Rqu;;VI[  
cost of manufacture 製造成本   5>/,25 99  
cost of sales 銷貨成本   U<o,`y[Tn  
cost price 成本價格   zYF'XB]4  
credit 貸方   |9}G  
credit note 收款通知單   %!x\|@C  
creditor 債權人   TB1 1crE  
crossed check 橫線支票   ]xV7)/b5G  
current account 往來活期賬戶   :m-HHWMN  
current asset 流動資產   ~vG~Z*F  
current liability 流動負債   +-HaYB|p  
current profit and loss 本期損益   UB?a-jGZK  
debit 借方   "jb?P$  
debt 債務  
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debtor 債務人   sL[,J[AN;  
deed 契據   >m%\SuXq  
deferred assets 遞延資產   @lBR;B"  
deferred liabilities 遞延負債   5Sk87o1E(d  
delivery 交貨   b Kv9F@  
delivery expense 送貨費   R (4 :_ xc  
delivery order 出貨單   dht1I`i"B  
demand draft 即期匯票   BQt!L1))  
demand note 即期票據   9%iqequ  
demurrage charge 延期費   a\^DthZ!;|  
deposit 存款   Hd6Qy {,*-  
deposit slip 存款單   A*E$_N  
depreciation 折舊   Jg|
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direct cost 直接成本   !P#lTyz  
direct labour 直接人工   :6Bk<  
director 董事   Xg#Dbf4  
discount 折扣   SyX>zN!  
discount on purchase 進貨折扣   oP_'0 h0X  
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