[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}0LJIpL  
account 賬戶   tJn2:}-s  
accountant 會計員   9o18VJR  
accounting 會計   +GGj*sD  
accounting system 會計制度   "8rP?B(  
accounts payable 應付賬款   duqu}*Jw  
accounts receivable 應收賬款   W"0#  
accumulated profits 累積利益   2V0R|YUt  
adjusting entry ?#123;整記錄   aL`pvsn
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adjustment ?#123;整   <)&ykcB  
administration expense 管理費用   1jF}g`At  
advances 預付   WU\ ):n  
advertising expense 廣告費   B\mdOTLQ  
agency 代理   ;L)}blN.  
agent 代理人   R5FjJ>JE  
agreement 契約   msC
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allotments 分配數   -OHG1"/  
allowance 津貼   urN&."c  
amalgamation 合併   ?L $KlF Y  
amortization 攤銷   ,yT4(cMBk?  
amortized cost 應攤成本   $@NZ*m%?JQ  
annuities 年金   ~9n@MPS^!  
applied cost 已分配成本   0<)8 ?ow  
applied expense 已分配費用   N;w1f"V}  
applied manufacturing expense 己分配製造費用   g
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apportioned charge 攤派費用   x=Ru@nK;  
appreciation 漲價   J2R<'(  
article of association 公司章程   \ }2Wd`kD  
assessment 課稅   );6zV_^!  
assets 資產   vKW%l  
attorney fee 律師費   RWoiV10  
audit 審計   1zM`g_(#  
auditor 審計員   N8vWwN[3  
average 平均數   RDZq(rKc  
average cost 平均成本   qB&*"gf  
bad debt 壞賬   #"Zr#P{P  
balance 餘額   j` x9z_  
balance sheet 資產負債表   |fA[s7)  
bank account 銀行賬戶   x;SrJVDN  
bank balance 銀行結存   ;aF / <r  
bank charge 銀行手續費   AV'>  
bank deposit 銀行存款   tQ/w\6{  
bank discount 銀行貼現  
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bank draft 銀行匯票   WFB2Ub7  
bank loan 銀行借款   !!QMcx_C#/  
bank overdraft 銀行透支   aB Yhk|Ei  
bankers acceptance 銀行承兌   k`&mHSk-  
bankruptcy 破產   YF"D;.  
bearer 持票人   mA4v 4z  
beneficiary 受益人   ]EK"AuEz`  
bequest 遺產   @#V{@@3$  
bill 票據   5P! ZJ3C  
bill of exchange 匯票   R_*\?^k|A  
bill of lading 提單   wF%XM _M  
bills discounted 貼現票據   w7 QIKsI0  
bills payable 應付票據   $'&5gFr9  
bills receivable 應收票據   1"'//0 7  
board of directors 董事會   -r,J>2`l  
bonds 債券   ~E!"YkIr  
bonus 紅利   p7k0pS
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book value 賬面價值   e88JT_zrO  
bookkeeper 簿記員   Y,8M[UIK  
bookkeeping 簿記   2"mO"2d%  
branch office general ledger 支店往來賬戶   =tP|sYR]^  
broker 經紀人   prwyP  
brought down 接前   FVSz[n  
brought forward 接上頁   Hp,r @  
budget 預算   & .#0jb1r  
by-product 副產品   j{HxX  
by-product sales 副產品銷售   KomF)KQ2r  
capital 股本   1{,WY(,c  
capital income 資本收益   ]y(#]Tw\  
capital outlay 資本支出   T&!>lqU!J  
capital stock 股本   |e9}G,1  
capital stock certificate 股票   8U8"k  
carried down 移後   U,]z)1# X|  
carried forward 移下頁   2D-*Z=5^  
cash 現金   'rg $%M*(  
cash account 現金賬戶   [<%yUy  
cash in bank 存銀行現金   ;hg]5r_  
cash on delivery 交貨收款   0zEn`rq&  
cash on hand 庫存現金   @^P=jXi<  
cash payment 現金支付   C[pAa8  
cash purchase 現購   "'PDreS  
cash sale 現沽   g<,|Q5bK  
cashier 出?#123;員   ;~@2YPj  
cashiers check 本票   dJ|]W|q<  
certificate of deposit 存款單折   #fFEo) YG  
certificate of indebtedness 借據   KN%Xp/lkX  
certified check 保付支票   rbJ-vEzo.#  
certified public accountant 會計師   sQ`8L+oY  
charges 費用   {g);HnmPN  
charge for remittances 匯水手續費   xF,J[Aj  
charter 營業執照   {o]OxqE@  
chartered accountant 會計師   *mBEF"  
chattles 動產   <:ZN  
check 支票   GI~;2 `V  
che stub 支票存根   v&?Bqj  
closed account 己結清賬戶   31_5k./  
closing 結算   XjX<?W  
closing entries 結賬紀錄   P= ]ZXj[  
closing stock 期末存貨   L$jRg  
closing the book 結賬   Z1>pOJm  
columnar journal 多欄日記賬   q
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combination 聯合   7tyn?t0n  
commission 佣金  
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commodity 商品   T? =jKLPC  
common stock 普通股   CUYp(GU  
company 公司   gz$=\=%>RL  
compensation 賠償   #cApk  
compound interest 複利   gHm
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consignee 承銷人   #4|?;C)u\  
consignment 寄銷   Nl(Aa5:!  
consignor 寄銷人   *M8 4Dry`y  
consolidated balance sheet 合併資產負債表   4BCZ~_  
consolidated profit and loss account 合併損益表   ^%_LA't'R  
consolidation 合併   &QE* V  
construction cost 營建成本   BgE]xm  
construction revenue 營建收入   K&S~IFy  
contract 合同   zL>nDnL 4  
control account 統制賬戶   MLp5Y\8*  
copyright 版權   6b)1B\p  
corporation 公司   tB
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cost 成本   PPmZ[N9(;  
cost accounting 成本會計   SR\#>Qwx_  
cost of labour 勞工成本   .Oim7JQ8  
cost of production 生產成本   20K<}:5t1  
cost of manufacture 製造成本   ,@2O_O`:  
cost of sales 銷貨成本   "PuP J|  
cost price 成本價格   U"ga0X5  
credit 貸方   n ,H;PB  
credit note 收款通知單   'QkL%z0  
creditor 債權人   x-q er-  
crossed check 橫線支票   mT~:k}u~W  
current account 往來活期賬戶   1*=[% d7  
current asset 流動資產   <x1(}x:u`  
current liability 流動負債   $YW z~^f  
current profit and loss 本期損益   jCy2bE  
debit 借方   #$#{QEh0}  
debt 債務   8T1`TGSFC  
debtor 債務人   jIEK[vJ`  
deed 契據   ZL@7Mr!e  
deferred assets 遞延資產   < 'T6k\  
deferred liabilities 遞延負債   9@^/ON\O  
delivery 交貨   0$
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delivery expense 送貨費   n2TvPt\  
delivery order 出貨單   (I\aGGW  
demand draft 即期匯票   'av OQj]`K  
demand note 即期票據   _:TD{EO$  
demurrage charge 延期費   !WrUr]0IP  
deposit 存款   56L>tP  
deposit slip 存款單   Gd"lB*^Ht  
depreciation 折舊   u(d>R5}'  
direct cost 直接成本   ;B tRDKn  
direct labour 直接人工   m-;u]X=a  
director 董事   in%+)`'nH7  
discount 折扣   YwKY3kL  
discount on purchase 進貨折扣   o6svSS  
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