[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。   |h7 d#V>  
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acceptance 承兌   JZo18^aD"'  
account 賬戶   mRNA ,*  
accountant 會計員   x}tg/`.=z  
accounting 會計   ?_@_NV MY  
accounting system 會計制度   S. I3m-  
accounts payable 應付賬款  
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accounts receivable 應收賬款    UZV\]Y  
accumulated profits 累積利益   ld7B!_b<  
adjusting entry ?#123;整記錄   >iKbn  
adjustment ?#123;整   }x9D;%)/  
administration expense 管理費用   OpNxd]"T  
advances 預付   
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advertising expense 廣告費   xpU7ZY  
agency 代理   <Wwcd8d  
agent 代理人   
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agreement 契約   UyUz_6J  
allotments 分配數   DD?zbN0X  
allowance 津貼   k$ORVU  
amalgamation 合併   *6`};ASK  
amortization 攤銷   (*K=&e0O  
amortized cost 應攤成本   +NT8dd  
annuities 年金   %aB RL6  
applied cost 已分配成本   '|7'dlW  
applied expense 已分配費用   V#P`FX  
applied manufacturing expense 己分配製造費用   %*A|hK+G:W  
apportioned charge 攤派費用   QF74'  
appreciation 漲價   ;k=&ZV  
article of association 公司章程   ,O'#7Dj  
assessment 課稅   X1C
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assets 資產   eJvNUBDSH  
attorney fee 律師費  
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audit 審計   wyi%!H  
auditor 審計員   v\3 \n3[u  
average 平均數   TpH-_ft  
average cost 平均成本   AhCqQ.O71  
bad debt 壞賬   }|j\QjH  
balance 餘額   g.w Dg  
balance sheet 資產負債表   I;g>r8N-Bu  
bank account 銀行賬戶   k0(_0o  
bank balance 銀行結存   Pe,:FIp,  
bank charge 銀行手續費   ~85>.o2RDW  
bank deposit 銀行存款   /7CV7=^d,  
bank discount 銀行貼現   *I6W6y;E=  
bank draft 銀行匯票   +I>V9%%vW_  
bank loan 銀行借款   NRI@M5  
bank overdraft 銀行透支   JGRL &MG4  
bankers acceptance 銀行承兌   ]F#}8$  
bankruptcy 破產   >3qfo2K0  
bearer 持票人   
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beneficiary 受益人   O}3|U I!`  
bequest 遺產   ]=Dzr<*v  
bill 票據   Gv+$7{  
bill of exchange 匯票   \5pBK  
bill of lading 提單   UID0|+%Y  
bills discounted 貼現票據   uf/4 vz,  
bills payable 應付票據   h0oe'Xov  
bills receivable 應收票據   .dO8I/lhV  
board of directors 董事會   >|1$Pv?  
bonds 債券   _g2"D[I%  
bonus 紅利   X? l5}  
book value 賬面價值   Gpf9uj%  
bookkeeper 簿記員   M->
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bookkeeping 簿記   Iy#=Nq=  
branch office general ledger 支店往來賬戶   _C
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broker 經紀人   p&$O}AX|  
brought down 接前   s|[Cv
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brought forward 接上頁   E'cI}q  
budget 預算   Ju@8_ ?8=  
by-product 副產品   [aF"5G
  
by-product sales 副產品銷售   WI6h G  
capital 股本   % 4Gt^:J"  
capital income 資本收益   :LxsiDrF[  
capital outlay 資本支出   5rH?FQ E  
capital stock 股本   {%+UQ!]d8  
capital stock certificate 股票   TFG0
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carried down 移後   q
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carried forward 移下頁   O)
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cash 現金   ~$jRn(2  
cash account 現金賬戶   :Xs3Vh,V  
cash in bank 存銀行現金   U62Z ?nge%  
cash on delivery 交貨收款   `>Ms7G9S~e  
cash on hand 庫存現金   @gnLY  
cash payment 現金支付   jRN>^Ur;g  
cash purchase 現購   +yI2G! $T9  
cash sale 現沽   ^O QeOTF  
cashier 出?#123;員    c+upoM  
cashiers check 本票   )W/
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certificate of deposit 存款單折   Y~k,AJ{ ^  
certificate of indebtedness 借據   #H]c/  
certified check 保付支票   RpwDOG  
certified public accountant 會計師   ENy$sS6[D  
charges 費用   vcC"  
charge for remittances 匯水手續費   6>gm!6`  
charter 營業執照   :(YFIW`59  
chartered accountant 會計師   D]twid~OS  
chattles 動產   5VSc5*[  
check 支票   (tCBbPW6T?  
che stub 支票存根   8[H bg  
closed account 己結清賬戶   W1JvLU5L*r  
closing 結算   !n<SpW;  
closing entries 結賬紀錄    H5(:1  
closing stock 期末存貨   [D"5@  
closing the book 結賬   '?Xf(6o1  
columnar journal 多欄日記賬   =9;b|Y"aQ  
combination 聯合   uN=f(-"  
commission 佣金   #sE:xIR  
commodity 商品   y9U~4  
common stock 普通股   B9wQ;[gQB  
company 公司   /*(&Dmt>  
compensation 賠償   (QS 0  
compound interest 複利  
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consignee 承銷人   AquO#A[,#  
consignment 寄銷   nG%<n  
consignor 寄銷人   `SA1V),~  
consolidated balance sheet 合併資產負債表   '=(D7F;  
consolidated profit and loss account 合併損益表   n-{.7  
consolidation 合併   .I]EP-  
construction cost 營建成本   NNMn
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construction revenue 營建收入   6OR)97  
contract 合同   ]:}7-;$V  
control account 統制賬戶   |-TxX:O-  
copyright 版權   ^O& y;5  
corporation 公司   Ya}} a  
cost 成本   TQykXZ2Yb)  
cost accounting 成本會計   oA8A @,-L  
cost of labour 勞工成本   5cb8=W-  
cost of production 生產成本   N|%X/UjZ2.  
cost of manufacture 製造成本   d.Q<!Au3  
cost of sales 銷貨成本   <Ira~N  
cost price 成本價格   d4)0G-|  
credit 貸方   "5v^6R9e  
credit note 收款通知單   !+DhH2;)F  
creditor 債權人   [OS&eK 8  
crossed check 橫線支票   t]T't='
  
current account 往來活期賬戶   eH~T PH  
current asset 流動資產   !DD4Bqez  
current liability 流動負債   Rq`5ff3,  
current profit and loss 本期損益   (+}44Ldt  
debit 借方   `~D{]'j  
debt 債務   B>[myx  
debtor 債務人   7d/I"?=|rA  
deed 契據   gYloY=.Z$'  
deferred assets 遞延資產   _YN C}PUU  
deferred liabilities 遞延負債   ZH`(n5  
delivery 交貨   Y?-Ef sK  
delivery expense 送貨費   `NNP}O2  
delivery order 出貨單   U;M!jj  
demand draft 即期匯票   xZ(d*/6E  
demand note 即期票據   v3(0Mu0J  
demurrage charge 延期費   Ap 3B'  
deposit 存款   Zy|u5J  
deposit slip 存款單   `XM0Mm%  
depreciation 折舊   AW'$5NF>  
direct cost 直接成本   .*Bd'\:F/q  
direct labour 直接人工   $~\Tl:!#?  
director 董事   ZG?e%  
discount 折扣   T-]UAN"O  
discount on purchase 進貨折扣   U;*O7K=P  
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