[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   (D<(6?  
account 賬戶   `s|]"'rX  
accountant 會計員   &?0:v`4Y  
accounting 會計   (a@?s$LG  
accounting system 會計制度   r> k-KdS  
accounts payable 應付賬款   rYY$wA@  
accounts receivable 應收賬款   X& M4MuL  
accumulated profits 累積利益   5c5oSy+  
adjusting entry ?#123;整記錄   {ox2Tg?  
adjustment ?#123;整   ]5}=^  
administration expense 管理費用   <[Q3rJ  
advances 預付   Rx7X_A}  
advertising expense 廣告費   Kv37s0|g  
agency 代理   %<"}y$J  
agent 代理人    7Vu?  
agreement 契約   qnM|w~G  
allotments 分配數   ~ Vw9  
allowance 津貼   xe4Oxo  
amalgamation 合併   &;E5[jO^D  
amortization 攤銷   b&#DnZcf  
amortized cost 應攤成本   j'?7D0>  
annuities 年金   X T[zj<&_  
applied cost 已分配成本   -`b8T0?oK  
applied expense 已分配費用   b0v:12q  
applied manufacturing expense 己分配製造費用   ujFzJdp3k  
apportioned charge 攤派費用   POAw M  
appreciation 漲價   sa1h%<  
article of association 公司章程   ~1 ~Xfo>  
assessment 課稅   0v)bA}k  
assets 資產   c$:1:B9\  
attorney fee 律師費   <IJu7t>  
audit 審計   uR;gVO+QC  
auditor 審計員   2f>PO +4S{  
average 平均數   JIm4vS  
average cost 平均成本   KS}hU~
 
bad debt 壞賬   q[3x2sR  
balance 餘額   :#5xA?=* S  
balance sheet 資產負債表   Bc7V)YK  
bank account 銀行賬戶   dY7'OAUyVl  
bank balance 銀行結存   "{D6J8 09  
bank charge 銀行手續費   \Q~8?p+  
bank deposit 銀行存款   7F^#o-@=J  
bank discount 銀行貼現   '3 33Ctxy  
bank draft 銀行匯票   8uNULob  
bank loan 銀行借款   7O5`v(<9n>  
bank overdraft 銀行透支   O`G/=/GZ  
bankers acceptance 銀行承兌   q:\g^_!OGA  
bankruptcy 破產   =(v^5
 
bearer 持票人   uo\ . 7[1  
beneficiary 受益人   e~l#4{w  
bequest 遺產   DdQ;Q5|  
bill 票據   XV3C`:b  
bill of exchange 匯票   m: n`g1  
bill of lading 提單   `x
8J  
bills discounted 貼現票據   T9W` ?A  
bills payable 應付票據   dCyqvg6u  
bills receivable 應收票據   kIHDe
o%K}  
board of directors 董事會   >Fio;cn?  
bonds 債券   $+JS&k/'m  
bonus 紅利   4y:]DC"  
book value 賬面價值   o+w;PP)+=  
bookkeeper 簿記員   N`@NiJ(O;  
bookkeeping 簿記   ,DdB^Ig<r  
branch office general ledger 支店往來賬戶   %nN `|\  
broker 經紀人   fmqb`%  
brought down 接前   j#r6b]k(Hv  
brought forward 接上頁   ^G&3sF}  
budget 預算   $rIoHxh. y  
by-product 副產品   ,.iRnR  
by-product sales 副產品銷售   zgx&
Pte  
capital 股本   %^sTU4D5  
capital income 資本收益   [B@'kwD\l  
capital outlay 資本支出   +#U|skl  
capital stock 股本   !+>v[(OzM  
capital stock certificate 股票   A?_=K  
carried down 移後   *B`Zq)
  
carried forward 移下頁   :B3[:Mp
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cash 現金   )?+$x[f!*  
cash account 現金賬戶   P-F)%T[  
cash in bank 存銀行現金   7C#`6:tI  
cash on delivery 交貨收款   XO#/Fv!  
cash on hand 庫存現金   `&\Q +W  
cash payment 現金支付   T134ZXqqz  
cash purchase 現購   Grs]d-xI  
cash sale 現沽   Gjo
Im?  
cashier 出?#123;員   inf l.  
cashiers check 本票   Lg8nj< TF  
certificate of deposit 存款單折   ^`un'5Vk  
certificate of indebtedness 借據   ^,m< 9  
certified check 保付支票   DPi_O{W>  
certified public accountant 會計師   !.2<| 24  
charges 費用   ]7-&V-Ct*  
charge for remittances 匯水手續費   u]}s)SmDk  
charter 營業執照   hxce\OuU0h  
chartered accountant 會計師   5F`;yh+e  
chattles 動產   UOQEk22  
check 支票   ;iDPn2?6?x  
che stub 支票存根   zJe#m|Z  
closed account 己結清賬戶   r0p w_j  
closing 結算   6'\6OsH  
closing entries 結賬紀錄   OL4z%mDZi  
closing stock 期末存貨   {U&.D [{&  
closing the book 結賬   ~y=T5wt  
columnar journal 多欄日記賬   3?Y2L  
combination 聯合   o7IxJCL=Q  
commission 佣金   U,nEbKJgk  
commodity 商品   5 ae2<Y=  
common stock 普通股   ge]STSM0n7  
company 公司   EC
v)v  
compensation 賠償   2]%h$f+  
compound interest 複利   !i=nSqW  
consignee 承銷人   VfT*7_  
consignment 寄銷   ~]ZpA-*@Ut  
consignor 寄銷人   wAnb Di{W  
consolidated balance sheet 合併資產負債表   v[Kxja;  
consolidated profit and loss account 合併損益表   R<B7K?SxV~  
consolidation 合併   f/CuE%7BR  
construction cost 營建成本   C6rg<tCH  
construction revenue 營建收入   t&?im<  
contract 合同   yf&7P;A  
control account 統制賬戶   N},n `Yl.  
copyright 版權   &89oO@5  
corporation 公司   1S@vGq}  
cost 成本   (b`]M`Fc  
cost accounting 成本會計   hYawU @R  
cost of labour 勞工成本   +F dB '  
cost of production 生產成本   odIZo| dv  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   zt
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cost price 成本價格   fu~+8CE.  
credit 貸方   ;5@ t[r  
credit note 收款通知單   CbN!1E6).  
creditor 債權人   ou %/l4dC  
crossed check 橫線支票   ayAo
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current account 往來活期賬戶   0OGCilOb*  
current asset 流動資產   |HZTN"  
current liability 流動負債   Rb\6;i8R  
current profit and loss 本期損益   k}~O}~-  
debit 借方   6~*9;!th  
debt 債務   EUIIr4]  
debtor 債務人   PfkrOsV/m  
deed 契據   s3W@WH^.  
deferred assets 遞延資產   86z]<
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deferred liabilities 遞延負債   +f[ED4E>'(  
delivery 交貨   '=l[;Q^Q  
delivery expense 送貨費   /T.KbLx~q  
delivery order 出貨單   ;'-olW~  
demand draft 即期匯票   a ^%"7Ri  
demand note 即期票據   a')|1DnR  
demurrage charge 延期費   JgHM?AWg|  
deposit 存款   x\QY@9  
deposit slip 存款單   Un6/e/6,  
depreciation 折舊   T~b>B`_  
direct cost 直接成本   _v* nlc  
direct labour 直接人工   7#wn<HDY%  
director 董事   r7Ya\0gU  
discount 折扣   _D|^.)=U|  
discount on purchase 進貨折扣   0q&'(-{s1  
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