[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。   :*}Q/]N  
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acceptance 承兌   eA4D.7HDK  
account 賬戶   INN}xZ  
accountant 會計員   /TpTR-\I0  
accounting 會計   <gF]9%2E  
accounting system 會計制度   b(0<,r8  
accounts payable 應付賬款   e34>q:#5l  
accounts receivable 應收賬款   qq5X3K2&  
accumulated profits 累積利益   /f#b;qa,  
adjusting entry ?#123;整記錄   ;ek*2Lh  
adjustment ?#123;整   CPOHqK`k  
administration expense 管理費用   5s[nE\oaG  
advances 預付   <+k&8^:bi  
advertising expense 廣告費   \V>5)Rn  
agency 代理   = QBvU)Ki  
agent 代理人   p/ ITg  
agreement 契約   NIs7v  
allotments 分配數   "W7|Xp  
allowance 津貼   ]>X_E%`G<b  
amalgamation 合併   e(t}$Q=  
amortization 攤銷   uV 5uZ  
amortized cost 應攤成本   d6J/)nl  
annuities 年金   Pu3oQDldV  
applied cost 已分配成本   %hVR|K|J  
applied expense 已分配費用   q^aDZzx,z  
applied manufacturing expense 己分配製造費用   : "85w#r  
apportioned charge 攤派費用   P 2WAnm  
appreciation 漲價   g+#awi7  
article of association 公司章程   dVbFMQ&  
assessment 課稅   ^ }7O|Y7  
assets 資產   `;UWq{"  
attorney fee 律師費   #LasTN9  
audit 審計  
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auditor 審計員   $XF$ n#ua  
average 平均數   u}5CzV`  
average cost 平均成本   hP"2X"kz&  
bad debt 壞賬   FP= B/!g  
balance 餘額   ;XN|dq  
balance sheet 資產負債表   tA
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bank account 銀行賬戶   T-] {gc  
bank balance 銀行結存   oqJYbim  
bank charge 銀行手續費   }Fjbj5w0  
bank deposit 銀行存款   %66="1z0@  
bank discount 銀行貼現   [M\ an6h6O  
bank draft 銀行匯票   RIMSXue*Ha  
bank loan 銀行借款   ;C@mT;hR  
bank overdraft 銀行透支   xgk~%X%K  
bankers acceptance 銀行承兌   /*#o1W?wQZ  
bankruptcy 破產   Jq/itsg  
bearer 持票人   ]E/ 0iM5  
beneficiary 受益人   B\Nbt!Ps  
bequest 遺產   r07u6OA  
bill 票據   >5FTBe[D  
bill of exchange 匯票   .!o]oM U/  
bill of lading 提單   (ghI$oH  
bills discounted 貼現票據   KsKE#])&l  
bills payable 應付票據   dxX`\{E  
bills receivable 應收票據   G[k3`  
board of directors 董事會  
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bonds 債券   #~ x7G  
bonus 紅利   `]KX`xGK  
book value 賬面價值   b? ); D  
bookkeeper 簿記員   \bARp z?a  
bookkeeping 簿記   OFtaOjsyUa  
branch office general ledger 支店往來賬戶   GAj%o]}u  
broker 經紀人   P73GH  
brought down 接前   z=>fBb>w7  
brought forward 接上頁   $?56 i4  
budget 預算   cUR :a@  
by-product 副產品   O(-p md,  
by-product sales 副產品銷售   u$d[&|`>_  
capital 股本   p~w
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capital income 資本收益   O) q4^AE$  
capital outlay 資本支出   (=!At)
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capital stock 股本   LzU'6ah';5  
capital stock certificate 股票   ^C'S-2nGH  
carried down 移後   +YvF+E  
carried forward 移下頁   HP8J\`  
cash 現金   J+P<zC  
cash account 現金賬戶   =o9s?vOJ  
cash in bank 存銀行現金   cr!8Tp;2A  
cash on delivery 交貨收款   -qP)L;n  
cash on hand 庫存現金   NVMn7H}>  
cash payment 現金支付   a 8k2*u  
cash purchase 現購   t(3 f} ?  
cash sale 現沽   M_E,pg=rWI  
cashier 出?#123;員   6&$.E! z  
cashiers check 本票   &Sd5]r@+  
certificate of deposit 存款單折   l2L
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certificate of indebtedness 借據   yI^Yh{  
certified check 保付支票   Al^tM0T^  
certified public accountant 會計師   bLg!LZ|S0s  
charges 費用   bN_e~z  
charge for remittances 匯水手續費   #Pg#\v|7#>  
charter 營業執照   Y+"1'W  
chartered accountant 會計師   3RtVFDIZA"  
chattles 動產   Xe_ <]|  
check 支票   !/p|~K  
che stub 支票存根   k?fz @H8D(  
closed account 己結清賬戶   m \)B=H!bz  
closing 結算   0 PYYG  
closing entries 結賬紀錄   <O+
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closing stock 期末存貨  
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closing the book 結賬   :TTq   
columnar journal 多欄日記賬   b=EI?Xw
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combination 聯合   N?qETp-:  
commission 佣金   (9u`(|x  
commodity 商品   J@-'IJ  
common stock 普通股   xQ"uC!Gu4  
company 公司   Z,)H f  
compensation 賠償   4V:W 8k 9D  
compound interest 複利   RnH?95n?{  
consignee 承銷人    qraXAQ  
consignment 寄銷   Zv %>m  
consignor 寄銷人   J,W$\V]p  
consolidated balance sheet 合併資產負債表   9Kd=GL_  
consolidated profit and loss account 合併損益表   4np2I~ !  
consolidation 合併   PlB3"{}0Q  
construction cost 營建成本   gkmof^  
construction revenue 營建收入   8xlj,}QO\  
contract 合同   QP'sS*saJ  
control account 統制賬戶   I2/am8!u%  
copyright 版權   %G!!0V!  
corporation 公司   V(TtOuv  
cost 成本   8
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cost accounting 成本會計   X`g <"Ka  
cost of labour 勞工成本   v`oilsrc  
cost of production 生產成本   4 ?BQ&d  
cost of manufacture 製造成本   +'m9b7+v  
cost of sales 銷貨成本   VrW]|jIu*  
cost price 成本價格   :P-H8*n""  
credit 貸方   *<^C0:i(  
credit note 收款通知單   o+|>D&CW%  
creditor 債權人   ~3s?.[}d  
crossed check 橫線支票   sK%b16#  
current account 往來活期賬戶   --]blP7  
current asset 流動資產   gxO~44"  
current liability 流動負債   ~m fG Yk"  
current profit and loss 本期損益   I;@q`Tm  
debit 借方   n T|WJ%  
debt 債務   $'\kK,=  
debtor 債務人   q;
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deed 契據   @]Vcl"t  
deferred assets 遞延資產   807+|Ol[  
deferred liabilities 遞延負債   yq.@-]ytZ  
delivery 交貨   "7sv@I_j  
delivery expense 送貨費   9po=[{Bp  
delivery order 出貨單   8~T}BC  
demand draft 即期匯票   wp~}1]g  
demand note 即期票據   4]1/{</B|  
demurrage charge 延期費   Ihf>FMl:  
deposit 存款   J0Yb_(w  
deposit slip 存款單   \8#[AD*@s2  
depreciation 折舊   ILCh1=?{9r  
direct cost 直接成本   B6F!"  
direct labour 直接人工   -+){;,  
director 董事   ?u2\*@C  
discount 折扣   {eU>E/SQ  
discount on purchase 進貨折扣   #eYYu2ND  
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