[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。   :hC {5!|  
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acceptance 承兌   08zi/g2 3  
account 賬戶   {D;Xa`:O  
accountant 會計員   g2 +l@$W  
accounting 會計   ML=hKwCA  
accounting system 會計制度   #g@  
accounts payable 應付賬款  
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accounts receivable 應收賬款   eNIkiJ$uS  
accumulated profits 累積利益   ]NaMZ  
adjusting entry ?#123;整記錄   iifc;62  
adjustment ?#123;整   Z- N-9E  
administration expense 管理費用   xDPQG`6  
advances 預付   aDm-X r  
advertising expense 廣告費   S% JNxT7'  
agency 代理   03X<x|  
agent 代理人   j#*asGdp#J  
agreement 契約   JIyBhFI  
allotments 分配數   1Pud,!\%q  
allowance 津貼   v+xgxQGYH  
amalgamation 合併   S/@dkHI'  
amortization 攤銷   PY^^^01P  
amortized cost 應攤成本   "wT~$I"  
annuities 年金   3v9gb,)y\  
applied cost 已分配成本   /Nj:!! AN  
applied expense 已分配費用   E[)7tr  
applied manufacturing expense 己分配製造費用   '_q: vj X  
apportioned charge 攤派費用   zznPD%#Sc  
appreciation 漲價   ^>,<*p  
article of association 公司章程   .
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assessment 課稅   Fpj6Atk  
assets 資產   ATYQ6E[{MV  
attorney fee 律師費   GN htnB  
audit 審計   <.PPs:{8#  
auditor 審計員   $$2S*qY  
average 平均數   d8Q_6(Ar|  
average cost 平均成本   Bq$e|t)'  
bad debt 壞賬   es.\e.HK  
balance 餘額   ^}i50SG:y  
balance sheet 資產負債表   Hj5WJ{p.  
bank account 銀行賬戶   %\(y8QV  
bank balance 銀行結存   $I}Hk^X  
bank charge 銀行手續費   4i+PiD:H  
bank deposit 銀行存款   aBqe+FXp4  
bank discount 銀行貼現   Pe+ 8~0o=R  
bank draft 銀行匯票   bqg]DO$*  
bank loan 銀行借款   w8m8r`h  
bank overdraft 銀行透支   H6%!v1 u  
bankers acceptance 銀行承兌   2FZ0c/[&  
bankruptcy 破產   LyJTK1]#  
bearer 持票人   egxJ3.  
beneficiary 受益人   $nGbT4sc  
bequest 遺產   }#\;np  
bill 票據   U}RS*7`  
bill of exchange 匯票   3PvZ_ !G  
bill of lading 提單   wzHjEW  
bills discounted 貼現票據   0@sr NuW  
bills payable 應付票據   l6&v}M  
bills receivable 應收票據   .R$+#_  
board of directors 董事會   G*vpf~q?  
bonds 債券   ,E*a$cCw  
bonus 紅利   <FcP
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book value 賬面價值   o@<6TlZM  
bookkeeper 簿記員   Wvut)T  
bookkeeping 簿記   E&iWtwkz  
branch office general ledger 支店往來賬戶   Y2=Brtc[@  
broker 經紀人   m'Ekp  
brought down 接前   !OuTXa,IH  
brought forward 接上頁   Ww'TCWk@  
budget 預算   S1H47<)UF  
by-product 副產品   )
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by-product sales 副產品銷售   9Th32}H  
capital 股本   /c_kj2& ]9  
capital income 資本收益   {0A[v}X ~  
capital outlay 資本支出   JGSk4  
capital stock 股本   sl^s9kx;C$  
capital stock certificate 股票   8}"f|6Wm  
carried down 移後   Ry8WNVO}R  
carried forward 移下頁   :{wsd$Qlj  
cash 現金   CD8JYiJ  
cash account 現金賬戶   JL.ydH79  
cash in bank 存銀行現金   sO{0hZkc  
cash on delivery 交貨收款   v' 9(et  
cash on hand 庫存現金   A<YZBR_  
cash payment 現金支付   Cdt,//xrz  
cash purchase 現購   h-2E 9Z  
cash sale 現沽   s iss_1J  
cashier 出?#123;員   8H3!; ]  
cashiers check 本票   p(x1D] #Z[  
certificate of deposit 存款單折   /v bO/M r  
certificate of indebtedness 借據   `jUS{ 3^  
certified check 保付支票   w}U5dM`
 
certified public accountant 會計師   I7
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charges 費用   6wpND|cT  
charge for remittances 匯水手續費   SVg@xu+  
charter 營業執照   w371.84
 
chartered accountant 會計師   FQ9csUjpB  
chattles 動產   p+`*~6Jj/  
check 支票   *0&i'0>  
che stub 支票存根   #)PGQ)(  
closed account 己結清賬戶   qh)!|
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closing 結算   CJ}@R.
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closing entries 結賬紀錄   $^NWzc  
closing stock 期末存貨   AG$
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closing the book 結賬   S\ v&{  
columnar journal 多欄日記賬   F"m}mf  
combination 聯合   Iu1Sj`A  
commission 佣金   St7D.|  
commodity 商品   <SC|A|  
common stock 普通股   #a'x)$2;R|  
company 公司   >Rki[SNb-b  
compensation 賠償   LG&Q>pt.  
compound interest 複利   , R.+-X  
consignee 承銷人   ?^yh5   
consignment 寄銷    jC/JiI  
consignor 寄銷人   ,],JI|Rl8c  
consolidated balance sheet 合併資產負債表   e@2Vn? 5  
consolidated profit and loss account 合併損益表   T24#gF~  
consolidation 合併   L"[w a.<  
construction cost 營建成本   S)'q :`tZo  
construction revenue 營建收入   vU$O{|J
 
contract 合同   2p3u6\y  
control account 統制賬戶   B'gk/^6$eg  
copyright 版權   ILr6W@o5A  
corporation 公司   '9p5
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cost 成本   0ZID @^  
cost accounting 成本會計   2GD mZl  
cost of labour 勞工成本   (y+5d00  
cost of production 生產成本   kkE)zF   
cost of manufacture 製造成本  
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cost of sales 銷貨成本   S9"y@
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cost price 成本價格   ?;KJ (@Va  
credit 貸方   ^0ZKHR(}e  
credit note 收款通知單   E'BH7JV  
creditor 債權人   t!=~5YgKs  
crossed check 橫線支票   %*Z2Gef?H  
current account 往來活期賬戶   Lx
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current asset 流動資產   qi KtR  
current liability 流動負債   6m{$rBR  
current profit and loss 本期損益   }rMpp[  
debit 借方   &v9PT!R~  
debt 債務   ! ^*;c#  
debtor 債務人   Fx88R!  
deed 契據   %}]4Nsde  
deferred assets 遞延資產   |b'<XQ&l5  
deferred liabilities 遞延負債   Hj4w i|  
delivery 交貨   x{`<);CQ  
delivery expense 送貨費   L^al1T  
delivery order 出貨單   %]sEt{  
demand draft 即期匯票   WPp\sIP  
demand note 即期票據   (Q]Y> '  
demurrage charge 延期費   p:Ld)U*  
deposit 存款   seV;f^-hR  
deposit slip 存款單   C(|T/rQ-  
depreciation 折舊   ^L
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direct cost 直接成本   d >"$^${  
direct labour 直接人工   AGJ=de.  
director 董事   HAU
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discount 折扣   +uiH0iGS  
discount on purchase 進貨折扣   ]Y: W[p  
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