[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。   U&"L9o`2  
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acceptance 承兌   |QS|\8g{0V  
account 賬戶   :[a*I6/^  
accountant 會計員   bWL!=  
accounting 會計   'v'[_(pq  
accounting system 會計制度   .XgY&5Qk  
accounts payable 應付賬款   s:{[Y7\?  
accounts receivable 應收賬款   !>(uhuTBF  
accumulated profits 累積利益   ,DEq"VW_  
adjusting entry ?#123;整記錄   %:
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adjustment ?#123;整   wPI!i K@Ro  
administration expense 管理費用   G)0 4'|W  
advances 預付   YusmMsN?  
advertising expense 廣告費   Qi\]='C  
agency 代理   wQW`Er3w  
agent 代理人   jP+{2)z"W  
agreement 契約   &._"rhz  
allotments 分配數   @ 2hGkJ-  
allowance 津貼   '&Ur(axs  
amalgamation 合併   uP4yJ/ ]  
amortization 攤銷   tnpEf i-  
amortized cost 應攤成本   T6y~iNd<  
annuities 年金   R1JD{  
applied cost 已分配成本   K yIUz9$  
applied expense 已分配費用   pI f6RwH}%  
applied manufacturing expense 己分配製造費用   rFcz0  
apportioned charge 攤派費用   54{E&QvL8o  
appreciation 漲價   ?uCL[  
article of association 公司章程   M_0f{  
assessment 課稅   7OLHYt9  
assets 資產   GX23c i  
attorney fee 律師費   N/>:})dav  
audit 審計   b4:{PD~Mh  
auditor 審計員   FVNTE+LW  
average 平均數   jhRr!  
average cost 平均成本   "E<+idoz  
bad debt 壞賬   #^9bBF/  
balance 餘額   .{eMN[ n@  
balance sheet 資產負債表   xd `MEOY  
bank account 銀行賬戶   it{Jd\/hR  
bank balance 銀行結存   @|h9jx|  
bank charge 銀行手續費   Lapeh>1T  
bank deposit 銀行存款   ~%lUzabMa  
bank discount 銀行貼現   RKzO$T  
bank draft 銀行匯票   _{):w~zi  
bank loan 銀行借款   }72\A
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bank overdraft 銀行透支   B0 A`@9  
bankers acceptance 銀行承兌   X<_HQ  
bankruptcy 破產   0"j:- 1  
bearer 持票人   FD!8
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beneficiary 受益人   tvno3 "  
bequest 遺產   ?!m\|'s-  
bill 票據   +*Wlj8  
bill of exchange 匯票   IAbQgBvUD  
bill of lading 提單   5{W A
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bills discounted 貼現票據   YXTV$A+lW  
bills payable 應付票據   G8'{nPA~  
bills receivable 應收票據   }>y!I5O  
board of directors 董事會   k|>yFc  
bonds 債券   4cy,'B  
bonus 紅利   ^?]-Q*w3Qs  
book value 賬面價值   q%M~gp1  
bookkeeper 簿記員   |3FGMg%  
bookkeeping 簿記   7V@r^/`8N  
branch office general ledger 支店往來賬戶   P3!@}!r8  
broker 經紀人   t+d7{&B  
brought down 接前   2aR9vmR  
brought forward 接上頁   yX*$PNL5w  
budget 預算   (!b)<V*  
by-product 副產品   mc`Z;D/mt  
by-product sales 副產品銷售   %
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capital 股本   sWse (_2  
capital income 資本收益   4V{&[ Z  
capital outlay 資本支出   #?\(l%  
capital stock 股本   FS)#
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capital stock certificate 股票   EF$ASN
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carried down 移後   ;:oXe*d  
carried forward 移下頁   $;
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cash 現金   hMz)l\0  
cash account 現金賬戶   PepR]ym  
cash in bank 存銀行現金   K2Ro0  
cash on delivery 交貨收款   qGhg?u"n:  
cash on hand 庫存現金   Uu*iL< `  
cash payment 現金支付   n(V{ [  
cash purchase 現購   V=&M\58  
cash sale 現沽   %=*|:v
 
cashier 出?#123;員   zICCSF&H  
cashiers check 本票   PP\ bDEPy  
certificate of deposit 存款單折   wjH1Ombt  
certificate of indebtedness 借據   }8YY8|]LI  
certified check 保付支票   `#W+pO  
certified public accountant 會計師   B#IUSHC  
charges 費用   Yj bp:  
charge for remittances 匯水手續費   u^MRKLn  
charter 營業執照   IIT[^_g  
chartered accountant 會計師   mrsmul{  
chattles 動產   %rhZH^2  
check 支票   XUVj<U  
che stub 支票存根   KX;JX*)J  
closed account 己結清賬戶   [aA@V0l  
closing 結算   LauGT* z!  
closing entries 結賬紀錄   nql9SQ'\\  
closing stock 期末存貨   J2 )h":2  
closing the book 結賬   xDl; tFI  
columnar journal 多欄日記賬   tw.GBR  
combination 聯合   4X/UyBk  
commission 佣金   |,=^P`#%  
commodity 商品   `9^+KK"  
common stock 普通股   djnES,^%9  
company 公司   R{Zd ]HT  
compensation 賠償   ,W [J@4.  
compound interest 複利   RR:%"4M  
consignee 承銷人   EN[T3 Y  
consignment 寄銷   -G/qfd|s/  
consignor 寄銷人   >`WfY(Lq  
consolidated balance sheet 合併資產負債表   <b *sn]l  
consolidated profit and loss account 合併損益表   /W*Z.  
consolidation 合併   k]$oir  
construction cost 營建成本   @.i#uMWF`  
construction revenue 營建收入   uJH[C>  
contract 合同   g"|>^90  
control account 統制賬戶   /
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copyright 版權   rOE: ap|KL  
corporation 公司   T\$i=,_$  
cost 成本   b+:J?MR;}  
cost accounting 成本會計   -@_v@]:  
cost of labour 勞工成本   Xj{fM\,"9  
cost of production 生產成本   1|"BpX~D  
cost of manufacture 製造成本   NZ i3U  
cost of sales 銷貨成本   j-R*!i  
cost price 成本價格   #z%D d{E  
credit 貸方   ,>b> I#{  
credit note 收款通知單   NNbdP;=:u  
creditor 債權人   ,G}i:7  
crossed check 橫線支票   `?N0?;  
current account 往來活期賬戶   dTK0lgkUE  
current asset 流動資產   ZfqN4  
current liability 流動負債   #>bj6<  
current profit and loss 本期損益   v ;}s`P\"  
debit 借方   m#8PX$_  
debt 債務   /; Bmh=  
debtor 債務人    RQo a  
deed 契據   h ':ZF  
deferred assets 遞延資產   J=$\-  
deferred liabilities 遞延負債   YcDKRyrt  
delivery 交貨   2 HQ3G~U  
delivery expense 送貨費   T#3@r0M  
delivery order 出貨單   #L+:MA7H  
demand draft 即期匯票   "EMW'>&m  
demand note 即期票據   `a MU2  
demurrage charge 延期費   {LF4_9 =  
deposit 存款   [F-GaaM  
deposit slip 存款單   
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depreciation 折舊   v '+]T=  
direct cost 直接成本   Qw'905;(  
direct labour 直接人工   =8?Kn@nMN  
director 董事   S=mqxIo@m  
discount 折扣   -g2l-N{&  
discount on purchase 進貨折扣   _;;Zz&c  
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