[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。   u} ot-!}Q  
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acceptance 承兌   pa>C}jk}6  
account 賬戶   =1IK"BA2?  
accountant 會計員   _SBbd9  
accounting 會計   m+(Cl#+  
accounting system 會計制度   "-Q+!byh  
accounts payable 應付賬款   AF'<  
accounts receivable 應收賬款   {MgRi7  
accumulated profits 累積利益   7ch9Pf  
adjusting entry ?#123;整記錄   W"NI^OX  
adjustment ?#123;整   A=<7*E  
administration expense 管理費用   rwP#Yj[BK+  
advances 預付   -<#) ]um  
advertising expense 廣告費   \&Yn)|!  
agency 代理   !.vyzCJTzB  
agent 代理人   I

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agreement 契約   `_\KN_-%Vu  
allotments 分配數   ,2M}qs"P7G  
allowance 津貼   !d72f8@9  
amalgamation 合併   Uy?jVPL  
amortization 攤銷   J,Sa7jv[  
amortized cost 應攤成本   /qLO/Mim  
annuities 年金   2R/|/>T v  
applied cost 已分配成本   luoQ#1F?sl  
applied expense 已分配費用   !&:=sA  
applied manufacturing expense 己分配製造費用   pD<w@2K  
apportioned charge 攤派費用   *9'3 `^l  
appreciation 漲價   h(
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article of association 公司章程   ,Z{\YAh1  
assessment 課稅   _C !i(z!d  
assets 資產   TLwxP"  
attorney fee 律師費   BSm"]!D8*  
audit 審計   0 +=sBk (  
auditor 審計員   +mo
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average 平均數   @](vFb  
average cost 平均成本   
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bad debt 壞賬   'z$N{p4
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balance 餘額   rFXdxRP;M  
balance sheet 資產負債表   HI8mNX3 "j  
bank account 銀行賬戶   xw#CwMbbi  
bank balance 銀行結存   v) n-  
bank charge 銀行手續費   xM jn=\}  
bank deposit 銀行存款   f?5>V   
bank discount 銀行貼現   (?4%Xtul1  
bank draft 銀行匯票  
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bank loan 銀行借款   dtTn]}J  
bank overdraft 銀行透支   p2STy\CS  
bankers acceptance 銀行承兌   EX]+
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bankruptcy 破產   $)M3fZ$#  
bearer 持票人   C~En0G1  
beneficiary 受益人   P $` 1}  
bequest 遺產   Df6
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bill 票據   hr vTFJ  
bill of exchange 匯票   4"P9z}y=i  
bill of lading 提單   rq%]CsRY5  
bills discounted 貼現票據   ~` tuPk~l  
bills payable 應付票據   D$ds[if$U,  
bills receivable 應收票據   C$w%! jE  
board of directors 董事會   !*#9b  
bonds 債券   3ahriZe  
bonus 紅利   'kd}vq#|  
book value 賬面價值   bn*:Bn1  
bookkeeper 簿記員   >_}isCd,  
bookkeeping 簿記   Xh"9Bcjf  
branch office general ledger 支店往來賬戶   't<iB&wgF  
broker 經紀人   p(F@lL-  
brought down 接前   dseI~}  
brought forward 接上頁   Mq> 4!  
budget 預算   DGvuo 8  
by-product 副產品   #T)Gkc"{  
by-product sales 副產品銷售   PxKBcx4o`  
capital 股本   _}R$h=YD  
capital income 資本收益   K6v~!iiK$  
capital outlay 資本支出   ^>|ZN2  
capital stock 股本   L.;b(b Fe  
capital stock certificate 股票   Myc-lCE  
carried down 移後   <nk|Z'G E  
carried forward 移下頁   b**vU
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cash 現金   "c%wq0  
cash account 現金賬戶   yy3r h(ea  
cash in bank 存銀行現金   Y:\msq1xp  
cash on delivery 交貨收款   Cv#aBH'N  
cash on hand 庫存現金   "VaWZ *  
cash payment 現金支付   NM. e4  
cash purchase 現購   D6ZHvY8R  
cash sale 現沽   k{*EoV[.$  
cashier 出?#123;員   #0AyC.\  
cashiers check 本票   O=Su E/q  
certificate of deposit 存款單折   y [Vd*8  
certificate of indebtedness 借據   Jn hdZa  
certified check 保付支票   .tRm1&Qi  
certified public accountant 會計師   Z %pc"  
charges 費用   v47' dC  
charge for remittances 匯水手續費   v`4w=!4  
charter 營業執照   S#ryEgc]  
chartered accountant 會計師   R0?bcP&  
chattles 動產   x1:mT[[$  
check 支票   W|<c[S  
che stub 支票存根   HlE8AbEg  
closed account 己結清賬戶   }IygU 6{G  
closing 結算   J4qk^1m.  
closing entries 結賬紀錄   S*l/ Sa@  
closing stock 期末存貨   !8@yi"n  
closing the book 結賬   zjoo;(?D|  
columnar journal 多欄日記賬   Yn?beu'  
combination 聯合   n@pwOHQn<|  
commission 佣金   9a_P 9s3w  
commodity 商品   gJ l^K  
common stock 普通股   p[4 +`8  
company 公司   Fo3*PcUv  
compensation 賠償    S.MRL,  
compound interest 複利   8u*<G bKGI  
consignee 承銷人   C^q|(G)  
consignment 寄銷   ?0~g1"Y-*K  
consignor 寄銷人   5AT^puL]]  
consolidated balance sheet 合併資產負債表   }Y-V!z5z!  
consolidated profit and loss account 合併損益表   ld(60?z>FH  
consolidation 合併   CaYb}.:AX  
construction cost 營建成本   x(c+~4:_M  
construction revenue 營建收入   (aY
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contract 合同   Jxl'!8t  
control account 統制賬戶   P#TPI*qw  
copyright 版權   &[yC M!  
corporation 公司   z$&B7?  
cost 成本   %;&lVIU0  
cost accounting 成本會計   4Uny.C]  
cost of labour 勞工成本   APl]EV"l  
cost of production 生產成本   !$Uo$?gC  
cost of manufacture 製造成本   fTEZ@#p  
cost of sales 銷貨成本   8*-)[+s9il  
cost price 成本價格   45biy(qa  
credit 貸方   i&DbZ=n2  
credit note 收款通知單  
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creditor 債權人   F w{:shC  
crossed check 橫線支票   |k~AGc  
current account 往來活期賬戶   }8^qb5+!3  
current asset 流動資產   C2<TR PT  
current liability 流動負債   ?q6#M&|j/I  
current profit and loss 本期損益   C-edQWbcP  
debit 借方   |ts0j/A]Pi  
debt 債務   ltOS()[X  
debtor 債務人   7"| Qmyb  
deed 契據   >|S@twy  
deferred assets 遞延資產   =*fq5v  
deferred liabilities 遞延負債  
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delivery 交貨   EI=~*&t  
delivery expense 送貨費   {)Wf[2zJ  
delivery order 出貨單   +VVn@=&?  
demand draft 即期匯票  
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demand note 即期票據   _HM?p(H@  
demurrage charge 延期費   ql9n`?Q  
deposit 存款   'n h^
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deposit slip 存款單   =.s0"[%   
depreciation 折舊   R.i]6H!  
direct cost 直接成本   xy`Y7W=  
direct labour 直接人工   {n>.Y-=  
director 董事   Qw_uwQZ)  
discount 折扣   Ep-
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discount on purchase 進貨折扣   7mSNz.  
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