[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。   ;3_l@dP"  
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acceptance 承兌   q80S[au  
account 賬戶   1-.~7yC  
accountant 會計員   s;UH]  
accounting 會計   G,;,D9jO7  
accounting system 會計制度   vkLC-Mzm<  
accounts payable 應付賬款   lO2[JP  
accounts receivable 應收賬款   5U_H>oD  
accumulated profits 累積利益   !mXxAo  
adjusting entry ?#123;整記錄   r! Ay:r  
adjustment ?#123;整   64:fs?H  
administration expense 管理費用   h*ZC*eV>  
advances 預付   =_YG#yS  
advertising expense 廣告費   Gycm,Cy  
agency 代理   *%KKNT'*  
agent 代理人   _)]CzBRq\6  
agreement 契約   `K,1K  
allotments 分配數   vM_:&j_?``  
allowance 津貼   tpuYiL  
amalgamation 合併   ioPUUUb)  
amortization 攤銷   VbBPB5 $q  
amortized cost 應攤成本   ]({~,8s  
annuities 年金   q&:=<+2"  
applied cost 已分配成本   wgd/(8d  
applied expense 已分配費用   \@&_>us  
applied manufacturing expense 己分配製造費用   DNP13wp@  
apportioned charge 攤派費用   Ecs,$\  
appreciation 漲價   OzC\9YeA  
article of association 公司章程   JI vo_7{  
assessment 課稅   '=P7""mN5  
assets 資產   Ytg
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attorney fee 律師費   [5Lz/ix=  
audit 審計   Ali9pvE  
auditor 審計員   (rg;IXAq%  
average 平均數   b%cF  
average cost 平均成本   3P;>XGCxZ  
bad debt 壞賬   WOh|U4vt  
balance 餘額   &>H!}"Yk  
balance sheet 資產負債表   r1fGJv1!o  
bank account 銀行賬戶   5Enotp[  
bank balance 銀行結存   z2Z^~,i  
bank charge 銀行手續費   a'\o 7_  
bank deposit 銀行存款    ^eoLAL  
bank discount 銀行貼現   :_QCfH  
bank draft 銀行匯票   n@G[  
bank loan 銀行借款   {/pm <k=  
bank overdraft 銀行透支   ul*Q
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bankers acceptance 銀行承兌   0@AAulRl  
bankruptcy 破產   sN5B7)Vc  
bearer 持票人   Y3O#Q)-j$  
beneficiary 受益人   ;qBu4'C)T  
bequest 遺產  
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bill 票據   `mN4_\]  
bill of exchange 匯票   S]E.KLR?[;  
bill of lading 提單   V\6]n2  
bills discounted 貼現票據   #h/Mbj~S  
bills payable 應付票據   jMpD+Mb  
bills receivable 應收票據   H< 1WbM:w  
board of directors 董事會   a@R]X5[O  
bonds 債券   ;`6^6p\p  
bonus 紅利   qpXWi &g  
book value 賬面價值   *_?dVhxf  
bookkeeper 簿記員   +T8B:  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   -ig6w.%lk  
broker 經紀人   zhf.NCSt(  
brought down 接前   : "1XPr  
brought forward 接上頁   5ms""LD/  
budget 預算   &d|r~NhP  
by-product 副產品   MQ"xOcD*F  
by-product sales 副產品銷售   NB<A>baL*  
capital 股本   6"}?.E$  
capital income 資本收益   rylzcN9RM$  
capital outlay 資本支出   !>1@HH?I\/  
capital stock 股本   %AQIGBcgL  
capital stock certificate 股票   x.q+uU$^  
carried down 移後   l<N}!lG|  
carried forward 移下頁   3$X'Y]5a  
cash 現金   -{ZWo:,r~q  
cash account 現金賬戶   >KJ+-QuO&  
cash in bank 存銀行現金   &iV,W4  
cash on delivery 交貨收款   +!|9hF'  
cash on hand 庫存現金   &-;5* lg)0  
cash payment 現金支付   %plo=RF  
cash purchase 現購   >;[*!<pfK5  
cash sale 現沽   v;)..X30  
cashier 出?#123;員   rdJR 2  
cashiers check 本票   A
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certificate of deposit 存款單折   8]LD]h)B"  
certificate of indebtedness 借據   g1(IR)U!z  
certified check 保付支票   >vA2A1WhW  
certified public accountant 會計師  
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charges 費用   =AuR:Tx  
charge for remittances 匯水手續費   Hhh0T>gi  
charter 營業執照   %VnbmoO  
chartered accountant 會計師   ,2W8=ON  
chattles 動產   zE_i* c"`  
check 支票   s)pbS}L  
che stub 支票存根   !@v7Zu43,  
closed account 己結清賬戶   &#iTQD  
closing 結算   D"D<+ ;S#  
closing entries 結賬紀錄   {E8~Z8t T  
closing stock 期末存貨   yNTK
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closing the book 結賬   k`N^Vdr  
columnar journal 多欄日記賬   wH@Ns~[MA  
combination 聯合   lg&t8FHa;  
commission 佣金   q*9!,!e  
commodity 商品   sQ\8>[]   
common stock 普通股   is-7 j7;  
company 公司   GI1  
compensation 賠償   Ct>GYk$  
compound interest 複利   1aTB%F  
consignee 承銷人   S.f5v8  
consignment 寄銷   1 9CK+;b  
consignor 寄銷人   >m$ 1+30X  
consolidated balance sheet 合併資產負債表   [D4 Es   
consolidated profit and loss account 合併損益表   bR)(H%I  
consolidation 合併   5bgs*.s  
construction cost 營建成本   PAM}*'  
construction revenue 營建收入   ;-qO'V:;  
contract 合同   aS nFKB  
control account 統制賬戶   H7DJ~z~J  
copyright 版權   G2T|RT$_K  
corporation 公司   y9Usn8  
cost 成本   &:`U&06q  
cost accounting 成本會計   Qr{E[6  
cost of labour 勞工成本   M"94#.dKK  
cost of production 生產成本   ^\S~?0^m  
cost of manufacture 製造成本   {Sj9%2'M)  
cost of sales 銷貨成本   ]'=)2 .}  
cost price 成本價格   9'X7w
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credit 貸方   [
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credit note 收款通知單   XSyHk"g`  
creditor 債權人    Iepsz  
crossed check 橫線支票   Xx>X5Fy  
current account 往來活期賬戶   =D<PV Go9  
current asset 流動資產   fNW"+ <W  
current liability 流動負債   }|8_9Rx0*  
current profit and loss 本期損益   VG ;kPzze  
debit 借方   )`(p
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debt 債務   pz.JWCU1  
debtor 債務人   d\g J$ ~^K  
deed 契據   ,1
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deferred assets 遞延資產   YF>m$?;  
deferred liabilities 遞延負債   m0a?LY  
delivery 交貨   1^}[&ar  
delivery expense 送貨費   NdD`Hn-  
delivery order 出貨單   / ^#;d UB  
demand draft 即期匯票   z?*w8kU&>  
demand note 即期票據   7Bd-!$j+  
demurrage charge 延期費   0i\M,TNf*  
deposit 存款  
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deposit slip 存款單   =E#%'/ A;c  
depreciation 折舊   6"&6`f  
direct cost 直接成本   }%{LJ}\Px  
direct labour 直接人工   "4{LN}`  
director 董事   x#xFh0CA  
discount 折扣   M:[ %[+6  
discount on purchase 進貨折扣   $m-2HhqZ  
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