[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。   |Io:D:  
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acceptance 承兌   mOj;0 R  
account 賬戶   &Cb,C+q  
accountant 會計員   8>WA5:]v  
accounting 會計   ORrZu$n`p  
accounting system 會計制度   + Fo^NT  
accounts payable 應付賬款   ',g%L_8Sq  
accounts receivable 應收賬款   2F*>&n&Db7  
accumulated profits 累積利益   |oU I2<"  
adjusting entry ?#123;整記錄   ?WXftzdf6u  
adjustment ?#123;整   :z P:4NW  
administration expense 管理費用   Nzgi)xX0HX  
advances 預付   rzHBop-8  
advertising expense 廣告費   V~*>/2+  
agency 代理   6oLOA}q   
agent 代理人   .*YF{!R`h  
agreement 契約   octQ[QXo#  
allotments 分配數   wi+Qlf  
allowance 津貼   ?&9=f\/P  
amalgamation 合併   G7CkP  
amortization 攤銷   !0hyp |F:>  
amortized cost 應攤成本   az![u)  
annuities 年金   <eMqg u  
applied cost 已分配成本   ox`Zs2-a  
applied expense 已分配費用   ]wDqdD y7S  
applied manufacturing expense 己分配製造費用   'cc8xC  
apportioned charge 攤派費用   wbF`wi?  
appreciation 漲價   ZqrS]i@$  
article of association 公司章程   ]/Nt  
assessment 課稅   >)C7IQ/  
assets 資產   s"#N;  
attorney fee 律師費   D~ 3@v+d  
audit 審計   :|kO}NGM  
auditor 審計員   ^@8XJ[C,_  
average 平均數   Nb:j]U  
average cost 平均成本   uQH]  
bad debt 壞賬   *~ IHVU  
balance 餘額   9;% $  
balance sheet 資產負債表   Drtg7v{@\  
bank account 銀行賬戶   k0=!%f_G!  
bank balance 銀行結存   'lE{Nj*7  
bank charge 銀行手續費   =(hBgNH  
bank deposit 銀行存款   I2HV{1(i  
bank discount 銀行貼現   ;"IWm<]h;-  
bank draft 銀行匯票   X7OU=+g  
bank loan 銀行借款   sE&nEc   
bank overdraft 銀行透支   `q]' ^EzJ  
bankers acceptance 銀行承兌   p@~Y[a =  
bankruptcy 破產   d+)LK~  
bearer 持票人   ][l5S*CC_  
beneficiary 受益人   W=A0+t%XC  
bequest 遺產   'Up75eT  
bill 票據   yNfj-wM  
bill of exchange 匯票   &Qda|  
bill of lading 提單   _ZavY<6  
bills discounted 貼現票據   Dti-*LB1  
bills payable 應付票據   pD[&,gV$  
bills receivable 應收票據   0vLx={i  
board of directors 董事會   MVzj7~+  
bonds 債券   Hk+44  
bonus 紅利   TJRp/BP  
book value 賬面價值   p*jU)@a0  
bookkeeper 簿記員   i7T#WfF  
bookkeeping 簿記   JdI*@b2k[  
branch office general ledger 支店往來賬戶   !QAndg{;D  
broker 經紀人   5!9y nIC+>  
brought down 接前   *0,*F~n  
brought forward 接上頁   s1]Pv/a=y  
budget 預算   pW8?EGO@  
by-product 副產品   "24d:vf\  
by-product sales 副產品銷售   {(-923|,  
capital 股本   Y<POd bg  
capital income 資本收益   n1|]ji[c  
capital outlay 資本支出   4N=,9  
capital stock 股本   4d@0v n{  
capital stock certificate 股票   )?&mCI*  
carried down 移後   w7~]c,$y.  
carried forward 移下頁   Z\C"/j<y  
cash 現金   ,e$RvFB  
cash account 現金賬戶   hU(  
cash in bank 存銀行現金   &/uakkS  
cash on delivery 交貨收款   >h2qam  
cash on hand 庫存現金   M6cybEk`  
cash payment 現金支付   1c"s+k]9  
cash purchase 現購   p=[dt  
cash sale 現沽   h\#4[/  
cashier 出?#123;員   JYjc^m  
cashiers check 本票   ~7}no}7  
certificate of deposit 存款單折   nUONI+6Z/  
certificate of indebtedness 借據   moVf(7  
certified check 保付支票   lbIW1z%:sy  
certified public accountant 會計師   6k,@+@]t.  
charges 費用   <F_w4!  
charge for remittances 匯水手續費   (.oDxs()I  
charter 營業執照   8z=o.\@  
chartered accountant 會計師   s
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chattles 動產   w MF1HT<*  
check 支票   uq:'`o-1  
che stub 支票存根   ~O./A-l  
closed account 己結清賬戶   8_>:0(y  
closing 結算   Gg6cjc=dC  
closing entries 結賬紀錄   ~:!&}e5  
closing stock 期末存貨   cQh{z8Bf?<  
closing the book 結賬   ,9=P=JH  
columnar journal 多欄日記賬   RToX[R;1E  
combination 聯合   N
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commission 佣金   YA8/TFu<_  
commodity 商品   P K?}hz  
common stock 普通股   $a\X(okx  
company 公司   {XhpxJ__  
compensation 賠償   Obc,   
compound interest 複利   cv_O2Q4,@  
consignee 承銷人   IP !zg|c,  
consignment 寄銷   g+.E=Ef8<4  
consignor 寄銷人   $3#oA. ~R/  
consolidated balance sheet 合併資產負債表   z5:3.+M5  
consolidated profit and loss account 合併損益表   Rx%kAt2X  
consolidation 合併   NFIFCy!  
construction cost 營建成本   a3Z()|t>  
construction revenue 營建收入   )Knsy  
contract 合同   g5Hsz,x  
control account 統制賬戶   5hCfi  
copyright 版權   l%2B4d9"v  
corporation 公司   OK}8BY  
cost 成本   !})3Fb  
cost accounting 成本會計   Yic'p0< ?V  
cost of labour 勞工成本   b[;3y/X  
cost of production 生產成本   &E k\  
cost of manufacture 製造成本   1nLFtiki  
cost of sales 銷貨成本   kr1^`>O5  
cost price 成本價格   lgAE`Os  
credit 貸方   MT&q~jx*  
credit note 收款通知單   d<;XQ.Wo7  
creditor 債權人   oDA'}[/  
crossed check 橫線支票   v#sx9$K T  
current account 往來活期賬戶   Q([g1?F9*  
current asset 流動資產   T?5F0WKi  
current liability 流動負債   UgO\+cI  
current profit and loss 本期損益   ]}0+7Q  
debit 借方   u q y~hY  
debt 債務   inGH'nl_  
debtor 債務人   s{ j3F  
deed 契據   ~Uz|sQ*G  
deferred assets 遞延資產   7@VR:~n}k  
deferred liabilities 遞延負債   !lB,2_  
delivery 交貨   b}
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delivery expense 送貨費   2
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delivery order 出貨單   [ 06B)|s  
demand draft 即期匯票   ~RE`@/wQ]  
demand note 即期票據   2I
39fZa  
demurrage charge 延期費   0P5 3dF  
deposit 存款   G}~b  
deposit slip 存款單   55|$Imnf  
depreciation 折舊   `}Hnj*  
direct cost 直接成本   4';['  
direct labour 直接人工   <~8W>Y\m  
director 董事   9p$q@Bc  
discount 折扣   <$9AP  
discount on purchase 進貨折扣   I3aEg  
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