[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   =M@)qy  
account 賬戶   <)O#Y76s  
accountant 會計員   x7l}u`N4  
accounting 會計   tQ'R(H`  
accounting system 會計制度   r:0RvWif  
accounts payable 應付賬款   }mZCQJ#`  
accounts receivable 應收賬款   @g#| srYD  
accumulated profits 累積利益   ]moBVRd  
adjusting entry ?#123;整記錄   f]Aa$
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adjustment ?#123;整   /#_[{lSr?  
administration expense 管理費用   &l{ctP%q  
advances 預付   E)I&? <g  
advertising expense 廣告費   xk8 NX-:  
agency 代理   ]+qd|}^  
agent 代理人   H|?r_Ns  
agreement 契約   5$Kv%U  
allotments 分配數   3~WI3ZIR  
allowance 津貼   'i3-mZ/|8  
amalgamation 合併   %O(W;O  
amortization 攤銷   vft7-|8T  
amortized cost 應攤成本   MB>4Y]rtU  
annuities 年金   yl' IL#n]r  
applied cost 已分配成本   7{S;~VH3  
applied expense 已分配費用   '{JMWNY  
applied manufacturing expense 己分配製造費用   TDPQ+Kg_  
apportioned charge 攤派費用   /-@F|,O)$n  
appreciation 漲價   5 8U
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article of association 公司章程   eK3d_bF+  
assessment 課稅   r`)'Kd  
assets 資產   DBvozTsF~  
attorney fee 律師費   `N}'5{I  
audit 審計   yQu/({D  
auditor 審計員   t?weD{O  
average 平均數   LG("<CU  
average cost 平均成本   ?5pZp ~  
bad debt 壞賬   0H
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balance 餘額   ;uZq_^?:9&  
balance sheet 資產負債表   Y3)*MqZlF  
bank account 銀行賬戶   !]7L9TGn  
bank balance 銀行結存   +]H!q W:  
bank charge 銀行手續費   9Z 6  
bank deposit 銀行存款   KUq(&H7  
bank discount 銀行貼現   #.}&6ZP  
bank draft 銀行匯票   h:z$uG  
bank loan 銀行借款   G [yI[7=d  
bank overdraft 銀行透支   [* ug:PG  
bankers acceptance 銀行承兌   = t}m  
bankruptcy 破產   1F2(MKOo!  
bearer 持票人   %|2x7@&s  
beneficiary 受益人   rXGaav9  
bequest 遺產   FB~IO#E8W  
bill 票據   _t X1z^  
bill of exchange 匯票   <\ ".6=E#W  
bill of lading 提單   RM25]hx  
bills discounted 貼現票據   >v/%R~BuX  
bills payable 應付票據   #K>Ue>hx  
bills receivable 應收票據   H5gcP1 1r  
board of directors 董事會   1)-VlQK p  
bonds 債券   [|YuT:Cp  
bonus 紅利   lj*=bK  
book value 賬面價值   E|VTbEYG  
bookkeeper 簿記員   AY9#{c>X  
bookkeeping 簿記   gb^'u  
branch office general ledger 支店往來賬戶   )o::~ eu  
broker 經紀人   Fcn@j#[J  
brought down 接前   yyVE%e5nl  
brought forward 接上頁   8feLhWg'P  
budget 預算   l>7?B2^<E  
by-product 副產品   "@xL9[d  
by-product sales 副產品銷售   G$lE0_j2{  
capital 股本   soB_ j  
capital income 資本收益  
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capital outlay 資本支出   Hv =7+O$  
capital stock 股本   JWxSN9.X  
capital stock certificate 股票   [Z]C
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carried down 移後   ]#FQde4]5  
carried forward 移下頁   Ht~YSQ~:y  
cash 現金   hi ),PfAV  
cash account 現金賬戶   RE;)#t?K  
cash in bank 存銀行現金   :-+j,G9t  
cash on delivery 交貨收款   G/_8xmsU  
cash on hand 庫存現金   '^:q|h  
cash payment 現金支付   XE:bYzH  
cash purchase 現購   Y^5)u/Y=U  
cash sale 現沽   MnW"ksH  
cashier 出?#123;員   OL@' 1$/A  
cashiers check 本票   x{VUl  
certificate of deposit 存款單折   1W>0  
certificate of indebtedness 借據   jXyK[q&O&  
certified check 保付支票   `S]DHxS  
certified public accountant 會計師   /8>we`4  
charges 費用   TzV~I\a|  
charge for remittances 匯水手續費   *,XT;h$'>  
charter 營業執照   B,{Q[  
chartered accountant 會計師   ^F+7@*u  
chattles 動產   <d3a  
check 支票   };~I#X  
che stub 支票存根   04!akPP<  
closed account 己結清賬戶   KyzdJ^xC"  
closing 結算   1F[W~@jW  
closing entries 結賬紀錄   =#?=Lh  
closing stock 期末存貨   ztaSIMZ  
closing the book 結賬   S\A9r!
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columnar journal 多欄日記賬   )m10IyUAY  
combination 聯合   k= .pcDX  
commission 佣金   F#l!LER^1g  
commodity 商品   5S%#3YHY2  
common stock 普通股   ,k6V?{ZA  
company 公司   b5UIX Kim  
compensation 賠償   {9h`h08?z  
compound interest 複利   X
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consignee 承銷人   2PVQSwW:  
consignment 寄銷   I- WR6s=  
consignor 寄銷人   (fC U+  
consolidated balance sheet 合併資產負債表   A}0u-W  
consolidated profit and loss account 合併損益表   4]ETF+   
consolidation 合併   ap.L=vn  
construction cost 營建成本   S>EO6z#   
construction revenue 營建收入   9*xv ,Yz8  
contract 合同   /8s>JPXKH[  
control account 統制賬戶   Ccy0!re  
copyright 版權   C +S>;1  
corporation 公司   1(m[L=H5>  
cost 成本   JO|xX<#:  
cost accounting 成本會計   #9@UzfZAwT  
cost of labour 勞工成本   hkvymHaG  
cost of production 生產成本   M[5fNK&nD  
cost of manufacture 製造成本   N5@l[F7I  
cost of sales 銷貨成本   4k=LVu]Kcr  
cost price 成本價格   d?1[xv;  
credit 貸方   [!>DQE  
credit note 收款通知單   n~ v*  
creditor 債權人   9{n?Jy  
crossed check 橫線支票   Gbc2\A\  
current account 往來活期賬戶   ]*pro|  
current asset 流動資產   , Y cF~  
current liability 流動負債   IM&l%6[).  
current profit and loss 本期損益   oa8xuFu(n  
debit 借方   fd zaM&  
debt 債務   =
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debtor 債務人   >$N ?\\#  
deed 契據   Iq: G9M  
deferred assets 遞延資產   j<_)Y(x>  
deferred liabilities 遞延負債   TWo.c _l  
delivery 交貨   rsC^Re:*jr  
delivery expense 送貨費   ~mu)Cw  
delivery order 出貨單   >iFi~)i_4y  
demand draft 即期匯票   y@u,Mv  
demand note 即期票據   _
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demurrage charge 延期費   Jnf@u   
deposit 存款   #)EVi7UP  
deposit slip 存款單   s_Gf7uC  
depreciation 折舊   {qPu}?0
 
direct cost 直接成本   {N 0i 3e s  
direct labour 直接人工   "}jv5j5  
director 董事   ($*R>*6<x  
discount 折扣   _t;Mi/\P  
discount on purchase 進貨折扣   R7~#7qKQB  
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