[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   xH-k~#  
account 賬戶   j0NPd^  
accountant 會計員   A^7Zy79  
accounting 會計   rxA)&  
accounting system 會計制度   ^Iq.0E9_  
accounts payable 應付賬款   [< Puh  
accounts receivable 應收賬款   ZlXs7 &_  
accumulated profits 累積利益   ptfADG  
adjusting entry ?#123;整記錄   Z'M@DY/fdK  
adjustment ?#123;整   a m%{M7":7  
administration expense 管理費用   E*"E{E7  
advances 預付   3ZZI1_j  
advertising expense 廣告費    :dc J6  
agency 代理   vv_?ip:t  
agent 代理人   \K= PIcH  
agreement 契約   ZI]K+jza  
allotments 分配數   5WG@ ;K%  
allowance 津貼   Cagq0-:(p  
amalgamation 合併   #?|z&
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amortization 攤銷   ?%n9g)>Yej  
amortized cost 應攤成本   -<.NEV  
annuities 年金   f}d@G/L  
applied cost 已分配成本   RtEkd_2  
applied expense 已分配費用   h"m7r4f  
applied manufacturing expense 己分配製造費用   ;!Bkk9r"H  
apportioned charge 攤派費用   i<![i5uAI  
appreciation 漲價   GY :IORuA4  
article of association 公司章程   $$>,2^qr&L  
assessment 課稅   1 .k}gl0<  
assets 資產   SX8%F:<.  
attorney fee 律師費   8\_,Y ji  
audit 審計   %"B$I>h  
auditor 審計員   .6(i5K  
average 平均數   _CT|5wQF<  
average cost 平均成本   M,lu)~H  
bad debt 壞賬   R H' R6  
balance 餘額   k{8N@&D  
balance sheet 資產負債表   Fm{y.URo  
bank account 銀行賬戶   Lj\<qF~n  
bank balance 銀行結存   Xb;`WE gC  
bank charge 銀行手續費   L2tmo-]nw  
bank deposit 銀行存款   _"TG:RP  
bank discount 銀行貼現   ,^T2hY`  
bank draft 銀行匯票   1Pc'wfj  
bank loan 銀行借款   t?Znil|o  
bank overdraft 銀行透支   8ttw!x69)_  
bankers acceptance 銀行承兌   ~=Sr0+vV  
bankruptcy 破產   _en8hi@Z  
bearer 持票人   '?4[w]0J<  
beneficiary 受益人   AS ul  
bequest 遺產   ? 'nMZ  
bill 票據   O^hV<+CX  
bill of exchange 匯票   Su^Z{ Ud`  
bill of lading 提單   X} 8U-N6)  
bills discounted 貼現票據   KcE=m\h  
bills payable 應付票據   Su~`jRN$  
bills receivable 應收票據   IS~oyFS  
board of directors 董事會   {^iV<>J  
bonds 債券   bSzb! hT`  
bonus 紅利   YN3uhd[2  
book value 賬面價值   ?Ci\3)u,P  
bookkeeper 簿記員   &kt#p;/p?  
bookkeeping 簿記   p`0Tpgi  
branch office general ledger 支店往來賬戶   d?qz7#kc  
broker 經紀人   6ZJQ '9f  
brought down 接前   yuq E  
brought forward 接上頁   oKiu6=  
budget 預算   z'*>Tk8h  
by-product 副產品   7va%-&.&t  
by-product sales 副產品銷售   ,'}ZcN2)  
capital 股本   s,8
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capital income 資本收益   ~ <3yTl>  
capital outlay 資本支出   'rgV]Oy  
capital stock 股本   mbK$Wp#  
capital stock certificate 股票   K(Nk|gQ  
carried down 移後   =>U~ligu  
carried forward 移下頁   ~Hf,MLMdTf  
cash 現金   uq_SF.a'v  
cash account 現金賬戶   jTJ[2WaS  
cash in bank 存銀行現金   %|~UNP$  
cash on delivery 交貨收款   > im4'-  
cash on hand 庫存現金   Hqk2W*UTl  
cash payment 現金支付   O)?0G$0  
cash purchase 現購   muLTYgaM  
cash sale 現沽   H #:Yw|t  
cashier 出?#123;員   c1f6RCu$b  
cashiers check 本票   RL%{VE  
certificate of deposit 存款單折   9z?F_=PB!  
certificate of indebtedness 借據   /:Dx
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certified check 保付支票   oT'XcMn  
certified public accountant 會計師   }`X$ '  
charges 費用   &*}S 0  
charge for remittances 匯水手續費   * HVO  
charter 營業執照   QZY(S*Up  
chartered accountant 會計師   .  T7ciD  
chattles 動產   U8d wb  
check 支票   #'[ f^xgJ  
che stub 支票存根   N=
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closed account 己結清賬戶   F^f]*MhT"  
closing 結算   hf'3yEm  
closing entries 結賬紀錄   Ny#%7%(  
closing stock 期末存貨   Ce:kMkJ  
closing the book 結賬   P%.5xYn  
columnar journal 多欄日記賬   _i&\G}mrC  
combination 聯合   Oj2[(7mO/  
commission 佣金   W*)>Tr)o  
commodity 商品   N\u-8nE5  
common stock 普通股   p81~Lk*Hz@  
company 公司   W^x[maz  
compensation 賠償   >2rFURcD  
compound interest 複利   .'4 *'i:  
consignee 承銷人   CNwh
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consignment 寄銷   REJ}T:  
consignor 寄銷人   Au {`oxD  
consolidated balance sheet 合併資產負債表   &45.*l|mo  
consolidated profit and loss account 合併損益表   +$9w[ARN+  
consolidation 合併   q &+GpR  
construction cost 營建成本   `yhL11]~  
construction revenue 營建收入   ?E`J-ncP  
contract 合同   uGv+c.~[j  
control account 統制賬戶   $
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copyright 版權   1osI~oNZ  
corporation 公司   Lh+^GQ  
cost 成本   4bO 7rhve  
cost accounting 成本會計   D@Q|QY5qic  
cost of labour 勞工成本   @U&|38  
cost of production 生產成本   cc>h=%s`  
cost of manufacture 製造成本   &^}w|J?  
cost of sales 銷貨成本   a RV<y8{9  
cost price 成本價格   2XE4w# [j  
credit 貸方   Qcw/>LaL:  
credit note 收款通知單   3RD Q{
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creditor 債權人   /f #sg7)  
crossed check 橫線支票   33; ytd  
current account 往來活期賬戶   Sc
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current asset 流動資產   rnW i<Se  
current liability 流動負債   d&fENnt?h  
current profit and loss 本期損益   d#(xP2  
debit 借方   GVg0)}  
debt 債務   fF9vV. }  
debtor 債務人   -Ju!2by  
deed 契據   E$G8-  
deferred assets 遞延資產   !,\]> c  
deferred liabilities 遞延負債   ;c'jBi5W  
delivery 交貨   XW1
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delivery expense 送貨費   {U4%aoBd8  
delivery order 出貨單   GUK/Xiu  
demand draft 即期匯票   @M(vaJB8u  
demand note 即期票據   |HL1.;1  
demurrage charge 延期費   67#;.}4a  
deposit 存款   ";jhj:Xj  
deposit slip 存款單   ThHK1{87X}  
depreciation 折舊   uv@4/M`  
direct cost 直接成本   {C<ch@sR  
direct labour 直接人工   )'q
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director 董事   4g6d6~098;  
discount 折扣   lAoH@+dyA+  
discount on purchase 進貨折扣   E)`+ 1j  
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