[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   JkTL+obu  
account 賬戶   8@!SM  
accountant 會計員   e>/PW&Z8Z  
accounting 會計   ;,D7VxWhY  
accounting system 會計制度   ufmFeeg  
accounts payable 應付賬款   |"arVde  
accounts receivable 應收賬款   TA*49Qp  
accumulated profits 累積利益   z 'j%.Dd8  
adjusting entry ?#123;整記錄   Rh39x-`Z  
adjustment ?#123;整   xJ4T7 )*  
administration expense 管理費用   2ma.zI@^u9  
advances 預付   1mf_1
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advertising expense 廣告費   iIg_S13  
agency 代理   1K!7FiqY  
agent 代理人   XS>4efCJ   
agreement 契約   ]0o78(/w2  
allotments 分配數   r(RJ&\ !  
allowance 津貼   0 }q/VH57  
amalgamation 合併   vg<_U&N=-r  
amortization 攤銷   Bi]%bl>%  
amortized cost 應攤成本   FBe1f1 sm  
annuities 年金   9.<$&mVk7`  
applied cost 已分配成本   ,ua]h8  
applied expense 已分配費用   K-K+%U  
applied manufacturing expense 己分配製造費用   R6ywc"xE  
apportioned charge 攤派費用   6;ICX2Wq'  
appreciation 漲價   I3A](`   
article of association 公司章程   b8O:@j2  
assessment 課稅   +:D0tYk2B  
assets 資產   &_ber ad  
attorney fee 律師費   C0e< _6p=  
audit 審計   ],#9L   
auditor 審計員   0&<{o!>k  
average 平均數   ]itvu:pl%  
average cost 平均成本   v6]lH9c{,  
bad debt 壞賬   OA[w|Tt  
balance 餘額   Oa{M9d,l  
balance sheet 資產負債表   y2)~ljR  
bank account 銀行賬戶   }pA0mW9  
bank balance 銀行結存   h.PY$W<  
bank charge 銀行手續費   } ZV$_  
bank deposit 銀行存款   WKP=[o^  
bank discount 銀行貼現   *5 wb8[  
bank draft 銀行匯票   5'@}8W3b  
bank loan 銀行借款   pDW .Pav  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   8I JFQDGA9  
bankruptcy 破產   nlh%O@,  
bearer 持票人   7z`)1^M  
beneficiary 受益人   Ta~Ei=d^  
bequest 遺產   &}6=V+J;  
bill 票據   N"T+. r  
bill of exchange 匯票   n{|~x":9V  
bill of lading 提單   &6h,'U  
bills discounted 貼現票據   gmt`_Dpm$  
bills payable 應付票據   znD0&CS9q  
bills receivable 應收票據   1_%3cN.  
board of directors 董事會   ZM0vB% M|  
bonds 債券   GDhg VOW(  
bonus 紅利   iielAj*b  
book value 賬面價值   :D;BA  
bookkeeper 簿記員   \vsfY   
bookkeeping 簿記   r3;?]r.}7  
branch office general ledger 支店往來賬戶   6ID@0  
broker 經紀人   w_PnEJa9  
brought down 接前   s@V4ny9x  
brought forward 接上頁   Nn>Oq+:  
budget 預算   p{NVJ^!+  
by-product 副產品   F{v>   
by-product sales 副產品銷售   [s"xOP9R  
capital 股本   v:|_!+g:  
capital income 資本收益   =[`B -?  
capital outlay 資本支出   Gg8F>y<[R  
capital stock 股本   b
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capital stock certificate 股票   f }P6P>0T  
carried down 移後   .7_<0&kW  
carried forward 移下頁   y38x^fuYJ~  
cash 現金   }I`"$2   
cash account 現金賬戶   v*U OD'tk  
cash in bank 存銀行現金   E:(DidSE@  
cash on delivery 交貨收款   gd#+N]C_  
cash on hand 庫存現金   }}G`yfs}r  
cash payment 現金支付   ~x4]^XS  
cash purchase 現購   C/_Z9LL?F  
cash sale 現沽   Z^wogIAV  
cashier 出?#123;員   =~yRgGwJ  
cashiers check 本票   a'r8J~:jy  
certificate of deposit 存款單折   5bBY[qp  
certificate of indebtedness 借據   s
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certified check 保付支票   sQwRlx  
certified public accountant 會計師   &P'd&B1   
charges 費用   K+|G9  
charge for remittances 匯水手續費   TuG%oV}   
charter 營業執照   %m)vQ\Vtx  
chartered accountant 會計師   }6b" JoC  
chattles 動產   4sMA'fG  
check 支票   > >%m,F[  
che stub 支票存根   RA^6c
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closed account 己結清賬戶   yI$KBx/]n  
closing 結算   QN)E PS:y  
closing entries 結賬紀錄   NAgm?d  
closing stock 期末存貨   K-<<s  
closing the book 結賬   .| UIZwW0  
columnar journal 多欄日記賬   1K\zamBg  
combination 聯合   `cg yiJ  
commission 佣金   (}
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commodity 商品   &65I 6  
common stock 普通股   o@2Y98~Q}  
company 公司   x<d2/[(}mT  
compensation 賠償   o&-D[|E|  
compound interest 複利   46[k9T  
consignee 承銷人   xaI)d/  
consignment 寄銷   PJ-g.0q  
consignor 寄銷人   ;T hn C>U  
consolidated balance sheet 合併資產負債表   wjy<{I  
consolidated profit and loss account 合併損益表   vb.}SG>  
consolidation 合併   FIu|eW+<l  
construction cost 營建成本   <*_DC)&79  
construction revenue 營建收入   b,hRk1  
contract 合同   ;
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control account 統制賬戶   ++\s0A(e  
copyright 版權   *{x8@|K8  
corporation 公司   jEMnre3/  
cost 成本   2,'~'  
cost accounting 成本會計   T0|hp7 WM  
cost of labour 勞工成本   ?'I-_9u  
cost of production 生產成本   4LXC;gZ  
cost of manufacture 製造成本   b]5/IT)@O  
cost of sales 銷貨成本   aE(DNeG-H  
cost price 成本價格   >lkjoEVQ  
credit 貸方   2=,O)g  
credit note 收款通知單   k|4}Do%;  
creditor 債權人   )6b`1o! 7  
crossed check 橫線支票   #KUNZW  
current account 往來活期賬戶   Lrjp  
current asset 流動資產   z?<Xx?Kk  
current liability 流動負債   'r'+$D7  
current profit and loss 本期損益   ROi_k 4Fj  
debit 借方   +k;][VC[O  
debt 債務   ^Ycn&
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debtor 債務人   `|p8zV  
deed 契據   \ lW*.<  
deferred assets 遞延資產   ak_n  
deferred liabilities 遞延負債   JuDadIrd{  
delivery 交貨   +?'a2pUS  
delivery expense 送貨費   T&ib]LmR  
delivery order 出貨單   P" aw--f(  
demand draft 即期匯票   =xjtPmZ5X  
demand note 即期票據   xey?.2K1A  
demurrage charge 延期費   \=c@  
deposit 存款   @Zzg^1Ilpu  
deposit slip 存款單   NqC}}N\
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depreciation 折舊   @ rE+H 5  
direct cost 直接成本   '$h0l-mQ  
direct labour 直接人工   4Q(w D  
director 董事   _ |G') 9  
discount 折扣   a|-B#S  
discount on purchase 進貨折扣   Zx&=K"  
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