[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   qJ0fQI\  
account 賬戶   5dZ|!  
accountant 會計員   r|,i'T  
accounting 會計   N!*_La=TuH  
accounting system 會計制度   uZ;D!2Q a  
accounts payable 應付賬款   &=4(l|wcg  
accounts receivable 應收賬款   ~|<m,)!  
accumulated profits 累積利益   EbqcV\Kb  
adjusting entry ?#123;整記錄   }NsUnbxT  
adjustment ?#123;整   ^e+
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administration expense 管理費用   (
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advances 預付   D%JlbH8  
advertising expense 廣告費   52o x`t|  
agency 代理   *OQG4aWy  
agent 代理人   o/ui)U_  
agreement 契約   ~F1:N>>_Cf  
allotments 分配數   6Zn @2PGEl  
allowance 津貼   !0N7^Z"gtz  
amalgamation 合併   m*mm\wN5  
amortization 攤銷   vVL@K,q  
amortized cost 應攤成本   gzeQ|m2]  
annuities 年金   a')|1DnR  
applied cost 已分配成本   1 T:Y0  
applied expense 已分配費用   %Q!`NCe+[  
applied manufacturing expense 己分配製造費用   Mg^e3D1_  
apportioned charge 攤派費用   SXt{k<|  
appreciation 漲價   Z{H5oUk  
article of association 公司章程   '?({;/L  
assessment 課稅   w |l1'   
assets 資產   %TsPyiYl  
attorney fee 律師費    f3UXCp  
audit 審計   t!IaUW  
auditor 審計員   bO<CR  
average 平均數   UUMtyf  
average cost 平均成本   8Dvazg}4  
bad debt 壞賬   `)QCn<  
balance 餘額   R6=$u{D  
balance sheet 資產負債表   j^`hzh3S  
bank account 銀行賬戶   BATG FS&  
bank balance 銀行結存   vVE7f
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bank charge 銀行手續費   nVJPR  
bank deposit 銀行存款   Zy_V9j[n  
bank discount 銀行貼現   9aJ%`i  
bank draft 銀行匯票   ;*,f<  
bank loan 銀行借款   ,~?YBLw@c  
bank overdraft 銀行透支   .$#r V?7  
bankers acceptance 銀行承兌   q7&6r|w1I  
bankruptcy 破產   n#=o?!_4  
bearer 持票人   5^j45'%I  
beneficiary 受益人   r#6_]ep}<'  
bequest 遺產   SRSvot};C  
bill 票據   +CI1V>6^  
bill of exchange 匯票   ^gFqRbuS  
bill of lading 提單   JCW\ *R  
bills discounted 貼現票據   Vrvic
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bills payable 應付票據   l{D' uI[&  
bills receivable 應收票據   )$,"u4  
board of directors 董事會   "kc/J*u-3  
bonds 債券   3 zn W=  
bonus 紅利   'KPASfC  
book value 賬面價值   )*:`':_a  
bookkeeper 簿記員   9+keX{/c  
bookkeeping 簿記    -@ZiS^l  
branch office general ledger 支店往來賬戶   +[xnZ$Iev  
broker 經紀人   =V^.}WtO  
brought down 接前   b?eu jxqg  
brought forward 接上頁   R-P-i0~  
budget 預算   F0690v0mB[  
by-product 副產品   [=|jZVhT  
by-product sales 副產品銷售   G-T0f  
capital 股本   _FwK-?4E-  
capital income 資本收益   }=!,o  
capital outlay 資本支出   _$>pw<  
capital stock 股本   \);4F=h}f  
capital stock certificate 股票   x=#VX\5k:  
carried down 移後   i9=&;_z  
carried forward 移下頁   3su78et}  
cash 現金   d,by/ .2  
cash account 現金賬戶   P/`I.p;  
cash in bank 存銀行現金   8?FbtBAn  
cash on delivery 交貨收款   5cWw7V<m  
cash on hand 庫存現金   $u/E\l  
cash payment 現金支付   03j]d&P%d  
cash purchase 現購   w
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cash sale 現沽   b9XW9O`B  
cashier 出?#123;員   ko^\HSXl  
cashiers check 本票   Q%-di=  
certificate of deposit 存款單折   { m|pl  
certificate of indebtedness 借據   >*wtbkU  
certified check 保付支票   F"N60>>  
certified public accountant 會計師   \qUKP"dr  
charges 費用   |A8/FU2{  
charge for remittances 匯水手續費   X(7qZ P~  
charter 營業執照   21(p|`X  
chartered accountant 會計師   !s@Rok  
chattles 動產   dZ _zg<  
check 支票   1 n%?l[o  
che stub 支票存根   *kIc9}  
closed account 己結清賬戶   &)oOeRwi].  
closing 結算   -[qq(E  
closing entries 結賬紀錄   nbG/c80  
closing stock 期末存貨   G/v/+oX  
closing the book 結賬   D/=5tOy  
columnar journal 多欄日記賬   &gI~LP  
combination 聯合   3z]+uv+2J  
commission 佣金   V#jWege  
commodity 商品   {Ha8]y  
common stock 普通股   qp}Ma8+  
company 公司   7r{83_B  
compensation 賠償   +D1d=4  
compound interest 複利   TT9z_Q5~  
consignee 承銷人   ,j5&6X=1M  
consignment 寄銷   kg`.[{k  
consignor 寄銷人   ^V|Oxp'7_  
consolidated balance sheet 合併資產負債表   3/#:~a9Q  
consolidated profit and loss account 合併損益表   a" H WGY  
consolidation 合併   45&8weXO:'  
construction cost 營建成本   n8hRaNHl2  
construction revenue 營建收入   VtOZ%h[#  
contract 合同   +ht|N[ P  
control account 統制賬戶   +-B^Z On  
copyright 版權   dCu'>G\bP  
corporation 公司   A6oq.I0  
cost 成本   }KD;
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cost accounting 成本會計   L>Mpi$L  
cost of labour 勞工成本   ?6!]Nl1gr  
cost of production 生產成本   m A7m  
cost of manufacture 製造成本   .qA{xbu  
cost of sales 銷貨成本   GTv#nnC  
cost price 成本價格   ?m
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credit 貸方   gDIBnH  
credit note 收款通知單   O@iu aeEW  
creditor 債權人   >\w&6i~  
crossed check 橫線支票   y&_m4Zw"  
current account 往來活期賬戶   i! ~'M;S  
current asset 流動資產   `Bn=
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current liability 流動負債   )fdE6  
current profit and loss 本期損益   k-*Mzm]kb  
debit 借方   $0^P0RAH  
debt 債務   b6E<r>q  
debtor 債務人   A?Wk wf  
deed 契據   PIXL6  
deferred assets 遞延資產   gN {'UDg  
deferred liabilities 遞延負債   ~m*,mz  
delivery 交貨   !6}O.Nu  
delivery expense 送貨費   vKoP|z=m  
delivery order 出貨單   71C42=AU  
demand draft 即期匯票   [ $fJRR  
demand note 即期票據   D7 "p}PD>~  
demurrage charge 延期費   US{3pkr;I]  
deposit 存款   LEECW_:  
deposit slip 存款單   UhmTr[&  
depreciation 折舊   wY"o`oZ  
direct cost 直接成本   f f7(  
direct labour 直接人工   htP|3B  
director 董事   D5?phyC[Z  
discount 折扣   I?Q+9Rmm`J  
discount on purchase 進貨折扣   H6aM&r9}  
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