[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   xA1pDrfC/  
account 賬戶   ]=XL9MI  
accountant 會計員   S$_Ts1Ge6  
accounting 會計   28qWC~/9  
accounting system 會計制度   d.(]V2X.J  
accounts payable 應付賬款   @KRn3$U  
accounts receivable 應收賬款  
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accumulated profits 累積利益   Ty`=U>K|  
adjusting entry ?#123;整記錄   L5|;VH  
adjustment ?#123;整   5N</Z6f'o  
administration expense 管理費用   XK9*,WA9r  
advances 預付   yW,#&>]# |  
advertising expense 廣告費   [&}<!:9'  
agency 代理   (V%vFD
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agent 代理人   -EIMh^  
agreement 契約   ~ilBw:L-3  
allotments 分配數   T`0gtSS  
allowance 津貼   .B-,GD}  
amalgamation 合併   vh3iu+  
amortization 攤銷   l8Iy03H  
amortized cost 應攤成本   b0Cao SWo  
annuities 年金   .8xacVyK2  
applied cost 已分配成本   8n p>#V  
applied expense 已分配費用   z{+;'9C  
applied manufacturing expense 己分配製造費用   cx%9UK*c  
apportioned charge 攤派費用   QL!+.y%  
appreciation 漲價   ED_
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article of association 公司章程   >!.lr9(l  
assessment 課稅   .Eyk?"^  
assets 資產   \B+SzW  
attorney fee 律師費   '"p*FN  
audit 審計   <g1hdF0  
auditor 審計員   T:5%sN;#O  
average 平均數   [4yQbqe;  
average cost 平均成本   f3B8,>  
bad debt 壞賬   P[K T  
balance 餘額   }n8;A;axi  
balance sheet 資產負債表   dV*rnpN  
bank account 銀行賬戶   AsF`A"Cdw<  
bank balance 銀行結存   ;AA7wK 4  
bank charge 銀行手續費   p%_ :(  
bank deposit 銀行存款   J
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bank discount 銀行貼現   5!fW&OiY  
bank draft 銀行匯票   eT Hh  
bank loan 銀行借款   KftM4SFbK  
bank overdraft 銀行透支   7}85o J  
bankers acceptance 銀行承兌   ``CADiM:S  
bankruptcy 破產   Pt;Ahmi  
bearer 持票人   [`dipLkr  
beneficiary 受益人   ]a~LA7VHO  
bequest 遺產   S*@0%|Q4r  
bill 票據   QP0X8%+p  
bill of exchange 匯票   +>({pHZ<S  
bill of lading 提單   e!'u{>u  
bills discounted 貼現票據   ?E@[~qq_  
bills payable 應付票據   rs+37  
bills receivable 應收票據   K
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board of directors 董事會   <Wq{ V;$  
bonds 債券   Bq`kVfx  
bonus 紅利   xGk4KcxKs  
book value 賬面價值   sUMn (@r  
bookkeeper 簿記員   '~a$f;: Dv  
bookkeeping 簿記   qE=OQs9  
branch office general ledger 支店往來賬戶   d'D\#+%>=  
broker 經紀人   {627*6,  
brought down 接前   nP5fh_/  
brought forward 接上頁   ^<+heX  
budget 預算   ]iX$p~riH  
by-product 副產品   p8J"%Jq}  
by-product sales 副產品銷售   3&:fS|L~c  
capital 股本   g+*[CKO{  
capital income 資本收益   f/m6q8!L{  
capital outlay 資本支出   `vBa.)u  
capital stock 股本   - mXr6R?  
capital stock certificate 股票   I/|n ma/ $  
carried down 移後   1ki"UF/  
carried forward 移下頁   Okc*)crw  
cash 現金   NWj@iyi<  
cash account 現金賬戶   W{aNS@1  
cash in bank 存銀行現金   +2O_LPV$,  
cash on delivery 交貨收款   DJUtuex  
cash on hand 庫存現金   *?Y6qalSy  
cash payment 現金支付   ,BAF?}04=  
cash purchase 現購   Ba~Iy2\x  
cash sale 現沽   pQ8+T|0x  
cashier 出?#123;員   ij5YV3  
cashiers check 本票   q>X2=&1  
certificate of deposit 存款單折   gvYs<,:  
certificate of indebtedness 借據   `;@4f|N9  
certified check 保付支票   ![%,pip2/&  
certified public accountant 會計師   ?>&Zm$5V  
charges 費用   A4h/oMis  
charge for remittances 匯水手續費   _Oq\YQ b v  
charter 營業執照   #m>mYp8E.5  
chartered accountant 會計師   bux-t3g7+  
chattles 動產   ~G:7*:[b  
check 支票   #CmBgxg+M  
che stub 支票存根   "dTXT  
closed account 己結清賬戶   qI@_  
closing 結算   CXZeL 1+  
closing entries 結賬紀錄   O1,[7F.4g  
closing stock 期末存貨   <^{:K`  
closing the book 結賬   ,pzCJ@5  
columnar journal 多欄日記賬   qC1@p?8$  
combination 聯合   ]9Hy "#Fz  
commission 佣金   gG>>ynn  
commodity 商品   R3A^VE;qP  
common stock 普通股   RUKSGj_NJ  
company 公司   Y2EN!{YU  
compensation 賠償   ibyA~YUN/  
compound interest 複利   G
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consignee 承銷人   )/'s& D  
consignment 寄銷   3LREue7Gr  
consignor 寄銷人   zdE^v{}|  
consolidated balance sheet 合併資產負債表   .<dmdqk]  
consolidated profit and loss account 合併損益表   ~JpU O~i/  
consolidation 合併   $(U|JR@  
construction cost 營建成本   eHR<(8c'f  
construction revenue 營建收入   iXFaQ  
contract 合同   >^&+,*tsS4  
control account 統制賬戶   $'q(Z@  
copyright 版權   HenJlo  
corporation 公司   !=:c8V  
cost 成本   [eRMlSXA  
cost accounting 成本會計   pyKa
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cost of labour 勞工成本   & j43DYw4  
cost of production 生產成本   xFZq6si?  
cost of manufacture 製造成本   intf%T5#  
cost of sales 銷貨成本   ^>fs  
cost price 成本價格   c3##:"wr  
credit 貸方   g%trGW3{-  
credit note 收款通知單   <=Qk^Y2k  
creditor 債權人   {Y Ymt!Ic  
crossed check 橫線支票   nP^$p C  
current account 往來活期賬戶   o6 /?WR9  
current asset 流動資產   ?F/3]lsggT  
current liability 流動負債   .+>}},  
current profit and loss 本期損益   _q 8m$4  
debit 借方   $$a"A(Y  
debt 債務   }8HLyK,4  
debtor 債務人   g5)VV"  
deed 契據   1*f
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deferred assets 遞延資產   2olim1  
deferred liabilities 遞延負債   #82B`y<<y/  
delivery 交貨   rzu^br9X  
delivery expense 送貨費   ` ;;!>rm  
delivery order 出貨單   '&d4xc  
demand draft 即期匯票   \"SI-`x  
demand note 即期票據   ]NCOi?Odx  
demurrage charge 延期費   s6B@:9  
deposit 存款   4tI~d8?pk+  
deposit slip 存款單   ZAE;$pkP  
depreciation 折舊   5WUrRQ?E  
direct cost 直接成本  
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direct labour 直接人工   'g#GUSXfj  
director 董事   S~T[*Z/m  
discount 折扣   5j]%@]M$Z  
discount on purchase 進貨折扣   >KE(%9y~  
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