[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   1f;or_f#k?  
account 賬戶   k/^g*  
accountant 會計員   ,wTg$g-$  
accounting 會計   9HKf^+';n  
accounting system 會計制度   [d:@1yc  
accounts payable 應付賬款   ZYKd  
accounts receivable 應收賬款   Lh!z>IWjOG  
accumulated profits 累積利益   ^srs
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adjusting entry ?#123;整記錄   <ge}9pU)o^  
adjustment ?#123;整   7vNtv9  
administration expense 管理費用   J0qXtr%h\  
advances 預付   g< )72-h  
advertising expense 廣告費   uN(b.5y  
agency 代理   >;}] pI0T  
agent 代理人   `oPLl0  
agreement 契約   =M7PvH'"  
allotments 分配數   {9;eH'e  
allowance 津貼   S
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amalgamation 合併   }{=8&gA0  
amortization 攤銷   bqNLkw#  
amortized cost 應攤成本   C
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annuities 年金   vnVZJ}]w\  
applied cost 已分配成本   I4ctxMVP  
applied expense 已分配費用   <4$YO-:E  
applied manufacturing expense 己分配製造費用   g z`*
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apportioned charge 攤派費用   N1s.3`  
appreciation 漲價   Z fqQ{_  
article of association 公司章程   MC6)=0:KX  
assessment 課稅   .t:DvB  
assets 資產   LV\ieM  
attorney fee 律師費   "B?R| Xg  
audit 審計   _f6
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auditor 審計員   )^(P@D.L  
average 平均數   t.L4%1OF  
average cost 平均成本   sSy$(%  
bad debt 壞賬   ;YM]K R;  
balance 餘額   R9q0,yQW
 
balance sheet 資產負債表   soxfk+ 9  
bank account 銀行賬戶   QSv^l-<  
bank balance 銀行結存   {70Ou}*  
bank charge 銀行手續費   Mb~~A5  
bank deposit 銀行存款   9PCa*,  
bank discount 銀行貼現   a>?p.!BM  
bank draft 銀行匯票   e@yx}:]h  
bank loan 銀行借款   O&52o]k5l  
bank overdraft 銀行透支   *f?S5.  
bankers acceptance 銀行承兌   iA&oLu[y3  
bankruptcy 破產   W1;=J^<&1  
bearer 持票人   f!EOYowW  
beneficiary 受益人   F6DxvyANr  
bequest 遺產   gINwvzW{  
bill 票據   _~:j3=1&n  
bill of exchange 匯票    I}rGx  
bill of lading 提單   oFb\TiLu  
bills discounted 貼現票據   K:uQ#W.&  
bills payable 應付票據   YK7\D:  
bills receivable 應收票據   a" ^#!G<+  
board of directors 董事會   dA|Lufy#  
bonds 債券   e"lD`*U8R  
bonus 紅利   A%P 8c  
book value 賬面價值   E`(5UF*>  
bookkeeper 簿記員   7t`E@dm  
bookkeeping 簿記   8F\~Wz7K  
branch office general ledger 支店往來賬戶   y~x#pC*w  
broker 經紀人   An/>05|  
brought down 接前   xSx&79Ez<*  
brought forward 接上頁   /G{&[X<4U  
budget 預算   219R&[cb  
by-product 副產品   nrI"k2oA@  
by-product sales 副產品銷售   6W]OpM  
capital 股本   FoQ?U=er  
capital income 資本收益   >G<4Ro"  
capital outlay 資本支出   Tw}@ +-  
capital stock 股本   L,E-z_<p  
capital stock certificate 股票   ^M[#^wv,  
carried down 移後   A\Lr<{Jh  
carried forward 移下頁   @>+^W&  
cash 現金   fYb K
mB  
cash account 現金賬戶   =jsx(3V  
cash in bank 存銀行現金   YGfA qI y  
cash on delivery 交貨收款   'lxLnX  
cash on hand 庫存現金   K<RmaXZ  
cash payment 現金支付   B,r5kQI4  
cash purchase 現購   CQj/e+eE4  
cash sale 現沽   QjehDwt|  
cashier 出?#123;員   l#tS.+B7  
cashiers check 本票   t) ;   
certificate of deposit 存款單折   Dp%5$wF)8  
certificate of indebtedness 借據   K3a>^g  
certified check 保付支票   -6AOK<kfI  
certified public accountant 會計師   )lQN)!.)  
charges 費用   f&=K]:WDe  
charge for remittances 匯水手續費   f:n]Exsy  
charter 營業執照   N9`y,Cos0  
chartered accountant 會計師   |*lH9lWJ  
chattles 動產   32M6EEmPG  
check 支票   zC<'fT/rG  
che stub 支票存根    I/u
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closed account 己結清賬戶   j7Q BU  
closing 結算   8W(<q|t  
closing entries 結賬紀錄   #&;m< %  
closing stock 期末存貨   Q,OkO?uY  
closing the book 結賬   9m%7
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columnar journal 多欄日記賬   #k"1wSx16  
combination 聯合   /&~nM  
commission 佣金   EG'7 }W  
commodity 商品   U;x99Go:  
common stock 普通股   R tXF  
company 公司   nL 1IS  
compensation 賠償   <1ztj
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compound interest 複利   SS>:Sw  
consignee 承銷人   d)`nxnbMeM  
consignment 寄銷   v]LF ZI5  
consignor 寄銷人   6^7)GCq [  
consolidated balance sheet 合併資產負債表   '?&B5C  
consolidated profit and loss account 合併損益表   >VpP/Qf  
consolidation 合併   FCsyKdM  
construction cost 營建成本   4v rm&k  
construction revenue 營建收入   sV9{4T~#|  
contract 合同   [V!^\g\6  
control account 統制賬戶   3MS3O.0]/  
copyright 版權   /ig^7+#  
corporation 公司   !Ei Ze.K  
cost 成本   'US:Mr3  
cost accounting 成本會計   H}u)%qY+~  
cost of labour 勞工成本   ;`X`c   
cost of production 生產成本   O+CF/ipX/  
cost of manufacture 製造成本   34&u]4=L)  
cost of sales 銷貨成本   nOA,x  
cost price 成本價格   $ioaunQKP  
credit 貸方   >=Rd3dgDG  
credit note 收款通知單   I v 80,hW  
creditor 債權人   n?TO!5RZK  
crossed check 橫線支票   ZwY`x')  
current account 往來活期賬戶   6/p
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current asset 流動資產   =RCfibT!C  
current liability 流動負債   mI{CM: :  
current profit and loss 本期損益   20SF<V  
debit 借方   :Su5  
debt 債務   bTA14&&q  
debtor 債務人   mvW^P`nB  
deed 契據   +iZ@.LI  
deferred assets 遞延資產   NKIkd  
deferred liabilities 遞延負債   0C4* F  
delivery 交貨    RU3_Fso  
delivery expense 送貨費   QjW~6Z.tI  
delivery order 出貨單   BMtYM{S6  
demand draft 即期匯票   VC_3ll]vr  
demand note 即期票據  
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demurrage charge 延期費   Gc3PN  
deposit 存款   +E""8kW- Z  
deposit slip 存款單   DI2S %Nl  
depreciation 折舊   IArpCF/"8  
direct cost 直接成本   %>x0*T$$  
direct labour 直接人工   !T&
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director 董事   9e :d2  
discount 折扣   ^YB\\a9  
discount on purchase 進貨折扣   |?pYJkrYO  
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