[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。   ND7 gxt-B  
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acceptance 承兌   g#1_`gK  
account 賬戶   Llk4=p  
accountant 會計員   r"a0!]n  
accounting 會計   .3&zP  
accounting system 會計制度   `|;R}"R;  
accounts payable 應付賬款   )sVz;rF<  
accounts receivable 應收賬款   'k#^Z  
accumulated profits 累積利益   (<pc4#B@*  
adjusting entry ?#123;整記錄   },'2j  
adjustment ?#123;整   R$=UJ}>  
administration expense 管理費用   ]v3 9ag_hu  
advances 預付   ]w(i,iJ  
advertising expense 廣告費   
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agency 代理   [|\~-6"7N|  
agent 代理人   \&J7>vu^y  
agreement 契約   B`}?rp  
allotments 分配數   Qj?FUxw  
allowance 津貼   *S_eYKS
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amalgamation 合併   |?SK.1pW  
amortization 攤銷   mh!;W=|/"  
amortized cost 應攤成本   &CFHH"OsT  
annuities 年金   }r6SV%]:  
applied cost 已分配成本   37Z:WJ?  
applied expense 已分配費用   INsc!xOQ  
applied manufacturing expense 己分配製造費用   b}p0&%I
 
apportioned charge 攤派費用   b:Dr_|  
appreciation 漲價   nW3`Z1kq})  
article of association 公司章程   M& GA:`  
assessment 課稅   z1?7}9~`0c  
assets 資產   =m=`|Bn  
attorney fee 律師費   a1Qg&s<  
audit 審計   wGE:U`
 
auditor 審計員   b/
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average 平均數   o-B9r+N  
average cost 平均成本   s2Ivd*=mT  
bad debt 壞賬   q3B#rje>h  
balance 餘額   0}k[s+^  
balance sheet 資產負債表   n3-u.Fb  
bank account 銀行賬戶   T%Vii*?M  
bank balance 銀行結存    ;OQ{  
bank charge 銀行手續費   pm,&kE  
bank deposit 銀行存款   _K>cB<+d  
bank discount 銀行貼現   w%)=`'s_  
bank draft 銀行匯票   %lAJ]$m  
bank loan 銀行借款   R}a,.C  
bank overdraft 銀行透支   l.?R
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bankers acceptance 銀行承兌   a%7ju4CVj  
bankruptcy 破產   2P~zYdjS  
bearer 持票人   _) 2fXG!  
beneficiary 受益人   >sdj6^[+  
bequest 遺產   SY_T\ }  
bill 票據   |_8-3  
bill of exchange 匯票   Ps(3X@  
bill of lading 提單   I|,^a|\  
bills discounted 貼現票據   B0NK
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bills payable 應付票據   ~S15tZ $  
bills receivable 應收票據    d>}pz  
board of directors 董事會   6+A<_r`#Q  
bonds 債券   _`|Hk2O  
bonus 紅利   3Ln~"HwP  
book value 賬面價值   F`3c uL[N  
bookkeeper 簿記員   :bFmw d
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bookkeeping 簿記   xWD=",0+  
branch office general ledger 支店往來賬戶   @dV'v{:,  
broker 經紀人    ={-\)j  
brought down 接前   |S|0'C*  
brought forward 接上頁   &i4*tE3],  
budget 預算   ~cVFCM  
by-product 副產品   *r$Yv&c,  
by-product sales 副產品銷售   I4ZL+a  
capital 股本   .a1WwI  
capital income 資本收益   V|ax(tHv  
capital outlay 資本支出   Pfu2=2Ra  
capital stock 股本   So\( ]S  
capital stock certificate 股票   G2U=*|  
carried down 移後   YA O, rh  
carried forward 移下頁   2?58=i%b  
cash 現金   ttuQ,SD  
cash account 現金賬戶   "]Wrir?l  
cash in bank 存銀行現金   e3UGYwQ  
cash on delivery 交貨收款   T~7i:<E^  
cash on hand 庫存現金   X90
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cash payment 現金支付    @T  
cash purchase 現購   Wc ]BQn  
cash sale 現沽   6uW?xB9  
cashier 出?#123;員   r5> FU>7'  
cashiers check 本票   O&Q_vY  
certificate of deposit 存款單折   rlmzbIuI9  
certificate of indebtedness 借據   *P_(hG&c  
certified check 保付支票   l9"0Wu@_x  
certified public accountant 會計師   Z;=G5O uvQ  
charges 費用   "qjkwf)\  
charge for remittances 匯水手續費   ~UX@%0%)N  
charter 營業執照   `@q
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chartered accountant 會計師   n]?Yv E  
chattles 動產   sxIvL7jl  
check 支票   im|( 4f  
che stub 支票存根   h`X)sC+  
closed account 己結清賬戶   '8K5=|!J  
closing 結算   hJ\IE?+  
closing entries 結賬紀錄   ]l7) F-v  
closing stock 期末存貨   G?CaCleG  
closing the book 結賬   x7)j?2  
columnar journal 多欄日記賬   e`zx#v  
combination 聯合   S.1\e"MfI  
commission 佣金   Ppi/`X  
commodity 商品   D*BZp0x  
common stock 普通股   ~A2{$C  
company 公司   Xptb4]  
compensation 賠償   AVf'"~?  
compound interest 複利   GOuBNaU{  
consignee 承銷人   A&X(\c M  
consignment 寄銷   q&OF?z7H  
consignor 寄銷人   :so2 {.t-  
consolidated balance sheet 合併資產負債表    B,@geJ  
consolidated profit and loss account 合併損益表   'NHtCs=F   
consolidation 合併   ]Ir{9EE v  
construction cost 營建成本   ^F2OTz4n  
construction revenue 營建收入   ~sj'GEhEg  
contract 合同   ?=,4{(/)  
control account 統制賬戶   P,U$ X+  
copyright 版權   @zo}#.g  
corporation 公司   u UXj  
cost 成本   mW~t/$Y$  
cost accounting 成本會計   idW
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cost of labour 勞工成本   CZ*#FY  
cost of production 生產成本   (?R; u>  
cost of manufacture 製造成本   ,PC'xrEo  
cost of sales 銷貨成本   ^Z1t'-xZ  
cost price 成本價格   4Gz5Ju  
credit 貸方   w/_n$hX  
credit note 收款通知單   1{D_30sG.  
creditor 債權人   @a-u_|3q
 
crossed check 橫線支票   vM  )2F  
current account 往來活期賬戶   P7ktr?V0a  
current asset 流動資產   &c!d}pU}  
current liability 流動負債   bW03m_<M<1  
current profit and loss 本期損益   .,Qj3  
debit 借方   ${I$@qq83  
debt 債務   ZslH2#  
debtor 債務人   W,<L/ZKJ  
deed 契據   JHQc)@E}  
deferred assets 遞延資產   GVS-_KP\  
deferred liabilities 遞延負債   -+MGs]),  
delivery 交貨   fXfBDB  
delivery expense 送貨費   M]9oSi  
delivery order 出貨單   #m>Rt~(,S  
demand draft 即期匯票   FyD^\6/x  
demand note 即期票據   s&(,_34  
demurrage charge 延期費   Gt;@.jY&  
deposit 存款   CUJP"u>8M  
deposit slip 存款單   0zH^yx:ma  
depreciation 折舊   'lmZ{a6  
direct cost 直接成本   %f??O|O3  
direct labour 直接人工   T'YHV}b}vX  
director 董事   .gY}}Q  
discount 折扣   P(iZGOKUs=  
discount on purchase 進貨折扣   dLA'cQId  
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