[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。   mrDIt4$D  
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acceptance 承兌   u7>b}+ak&  
account 賬戶   7<[p1C*B  
accountant 會計員   i<|5~tm  
accounting 會計   X>mY`$!/  
accounting system 會計制度   *Dld?Q  
accounts payable 應付賬款   G#/}
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accounts receivable 應收賬款   3X$)cZQ  
accumulated profits 累積利益   &?^S`V8R*  
adjusting entry ?#123;整記錄   PF
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adjustment ?#123;整   (#* 7LdZ  
administration expense 管理費用   u
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advances 預付   hXi^{ntw,  
advertising expense 廣告費   C=ni5R  
agency 代理   &
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agent 代理人   ud K)F$7  
agreement 契約   .Gv9RKgd~  
allotments 分配數   2Yt#%
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allowance 津貼   8YC\Bw  
amalgamation 合併   <v;;:RB6 c  
amortization 攤銷   gB@Xi*  
amortized cost 應攤成本   ~<Z;)e  
annuities 年金   TEl:;4  
applied cost 已分配成本   V6"
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applied expense 已分配費用   i"% X[(U7  
applied manufacturing expense 己分配製造費用   {hB7F"S  
apportioned charge 攤派費用   cZKK\h
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appreciation 漲價   ~vnG^y>%  
article of association 公司章程   +MPM^m  
assessment 課稅   hK9Trrwau  
assets 資產   b:/;  
attorney fee 律師費   0Vv6B2<  
audit 審計   ([zt}uf  
auditor 審計員   Pl<r*d)h  
average 平均數   hK"hMyH^  
average cost 平均成本   <`*}$Zh  
bad debt 壞賬   `HvU_ja;  
balance 餘額   ^,')1r,  
balance sheet 資產負債表   T1hr5V<U  
bank account 銀行賬戶   !)RND 6.  
bank balance 銀行結存   IlsXj`!e  
bank charge 銀行手續費   8;;!2>N  
bank deposit 銀行存款   / <WB%
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bank discount 銀行貼現   <b>
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bank draft 銀行匯票   -frmvNJ F  
bank loan 銀行借款   d_=@1JM>  
bank overdraft 銀行透支   o^;$-O!/  
bankers acceptance 銀行承兌   g1VdP[Y#  
bankruptcy 破產   }\}pSq W  
bearer 持票人   j?%^N\9  
beneficiary 受益人   0ZPwE
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bequest 遺產   OiNzN.}d  
bill 票據   \y^Od7F  
bill of exchange 匯票   `,d*>  
bill of lading 提單   $u_0"sUV  
bills discounted 貼現票據   b'Qia'a%  
bills payable 應付票據   \bqIe} 3V7  
bills receivable 應收票據   e>~g!S}G  
board of directors 董事會   RvKP&  
bonds 債券   s42M[BW]  
bonus 紅利   ,~8:^*0 s  
book value 賬面價值   ;NH5 L,  
bookkeeper 簿記員   Twyx(~'&R  
bookkeeping 簿記   %`%oupqm+  
branch office general ledger 支店往來賬戶   Ov"]&e(I[  
broker 經紀人   F>Rz}-Fy  
brought down 接前   7l> |G,[c  
brought forward 接上頁   qPZ' n=+  
budget 預算   %eWzr  
by-product 副產品   aAZS^S4v  
by-product sales 副產品銷售   Nq1la8oQ3  
capital 股本   \$YKw0K  
capital income 資本收益   "OF4#a17  
capital outlay 資本支出   )&]gX  
capital stock 股本   o&P}GcEIw  
capital stock certificate 股票   `B k7W]{L  
carried down 移後   P:h
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carried forward 移下頁   w naP?|/  
cash 現金   z+I'N4*^  
cash account 現金賬戶   zY~  
cash in bank 存銀行現金   "a))TV%N  
cash on delivery 交貨收款   cHOtMPyQ  
cash on hand 庫存現金   h\\
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cash payment 現金支付   bh|M]*Pq  
cash purchase 現購   c7Sa|9*dR  
cash sale 現沽   ntbl0Sk  
cashier 出?#123;員   A^:[+PJHN  
cashiers check 本票   \7PPFKS  
certificate of deposit 存款單折   `s5<PCq  
certificate of indebtedness 借據   b"n8~Vd  
certified check 保付支票   K}"xZy Tm1  
certified public accountant 會計師   YXI_ '  
charges 費用   .zQ:u{FT  
charge for remittances 匯水手續費   7S$Am84%  
charter 營業執照   xY9#ouF  
chartered accountant 會計師   P8!O N=  
chattles 動產   m3W:\LTTp  
check 支票   eygmhaE  
che stub 支票存根   !.1oW
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closed account 己結清賬戶   |S.G#za  
closing 結算   O 4zD >O  
closing entries 結賬紀錄   ir/m.~?  
closing stock 期末存貨   K ;\~otR^  
closing the book 結賬   it]im  
columnar journal 多欄日記賬   FJ0Ity4u6  
combination 聯合   {y)O?9q  
commission 佣金   >B>[_8=f@  
commodity 商品   ]j> W9n?  
common stock 普通股   68Po`_/s  
company 公司   HS>(y2}'  
compensation 賠償   e$]`  
compound interest 複利   su;u_rc,  
consignee 承銷人   U-Ia$b-5!  
consignment 寄銷   8G$ %DZ $  
consignor 寄銷人   m,}0p  
consolidated balance sheet 合併資產負債表   ]v^/c~"${  
consolidated profit and loss account 合併損益表   oV"d%ks  
consolidation 合併   HVO mM17  
construction cost 營建成本   -]""Jl^  
construction revenue 營建收入   -e<d//>  
contract 合同   _CqVH5U?  
control account 統制賬戶   @>`+eg][?P  
copyright 版權   4=/5  
corporation 公司   ql"&E{u?  
cost 成本   G
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cost accounting 成本會計   u=_"*
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cost of labour 勞工成本   c%1k' Q  
cost of production 生產成本   U\aP  
cost of manufacture 製造成本   q#LB 2M  
cost of sales 銷貨成本   MK
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cost price 成本價格   "Tw4'AY'P  
credit 貸方   <0lXJqd  
credit note 收款通知單   ?LJ$: u  
creditor 債權人   l{b<rUh5W  
crossed check 橫線支票   _vOV(#q2a  
current account 往來活期賬戶   +;z^qn  
current asset 流動資產   l e+6;'Q  
current liability 流動負債   )Z6bMAb0'N  
current profit and loss 本期損益   AI KLJvte  
debit 借方   =&+]>g{T  
debt 債務   WgHl. :R  
debtor 債務人   d4ANh+}X"_  
deed 契據   Br/qOO:n$}  
deferred assets 遞延資產   7AwV4r*:  
deferred liabilities 遞延負債   6,C2PR_+  
delivery 交貨   m]H[$Q  
delivery expense 送貨費   ;+v5li  
delivery order 出貨單   h>ZNPP8N  
demand draft 即期匯票   % mP%W<  
demand note 即期票據   yx5F]Z<M2  
demurrage charge 延期費   ++O L&n  
deposit 存款   /V'^$enK!}  
deposit slip 存款單   lMkDLobos  
depreciation 折舊   %=p:\+`VI  
direct cost 直接成本   #'`!*VI  
direct labour 直接人工   /<[S> ;!kr  
director 董事   5zk<s`h  
discount 折扣   SCwAAE9s]  
discount on purchase 進貨折扣   `O~NT'Ed8  
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