[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。   &\Amn?Iq  
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acceptance 承兌   /IsS;0K%L  
account 賬戶   pZeE61c/  
accountant 會計員   7[. 6axL  
accounting 會計   . Z%{'CC  
accounting system 會計制度   L =8rH5  
accounts payable 應付賬款   A*um{E+  
accounts receivable 應收賬款   AGbhJ=tB
 
accumulated profits 累積利益   LU9A#  
adjusting entry ?#123;整記錄   #b~JDO(  
adjustment ?#123;整   fXcm|U,ho  
administration expense 管理費用   d$ ^ ,bL2p  
advances 預付   R~ZFy0  
advertising expense 廣告費   PP!SK2u"L  
agency 代理   1n@8Kv  
agent 代理人   =Jym%m  
agreement 契約   nH<eR)0  
allotments 分配數   )LyojwY_g  
allowance 津貼   ~}+Hgi  
amalgamation 合併   zF`c8Tsx])  
amortization 攤銷   ?|39u{  
amortized cost 應攤成本   Ebd fV-E  
annuities 年金   }6@pJG  
applied cost 已分配成本   u07
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applied expense 已分配費用   X#e1KZ  
applied manufacturing expense 己分配製造費用   |JVk&8 ?8  
apportioned charge 攤派費用   D)d~3`=#  
appreciation 漲價   /jRRf"B  
article of association 公司章程   IhA*"  
assessment 課稅   ;]pJj6J&v  
assets 資產   ~SnSEhE  
attorney fee 律師費   9F*+YG!  
audit 審計   |P%DkM*X  
auditor 審計員   3l#IPRn9AO  
average 平均數   dS<C@(  
average cost 平均成本   uNHF'?X  
bad debt 壞賬   1+U  
balance 餘額   YxP@!U9dE,  
balance sheet 資產負債表   l'TWkQ-  
bank account 銀行賬戶   ruazOmnn~  
bank balance 銀行結存   4A2?Uhpy  
bank charge 銀行手續費   A$a1(8H  
bank deposit 銀行存款   rhb@FE)Mc  
bank discount 銀行貼現   7IjQi=#:  
bank draft 銀行匯票   &Y^WP?HS  
bank loan 銀行借款   lj?v4$  
bank overdraft 銀行透支   `IY/9'vT  
bankers acceptance 銀行承兌   K
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bankruptcy 破產   Y14W?|KOB  
bearer 持票人   :P(K2q3  
beneficiary 受益人   p f_mf.  
bequest 遺產   eR3$i)5  
bill 票據   MKWyP+6`  
bill of exchange 匯票   |H!9f ZO  
bill of lading 提單   1 %,a =,v  
bills discounted 貼現票據   txPIG /  
bills payable 應付票據   -P]sRl3O;  
bills receivable 應收票據   .({smN,B
  
board of directors 董事會   91xB9k1zO  
bonds 債券   xQp|;oW;z  
bonus 紅利   E_bO9nRHV  
book value 賬面價值   }ga@/>Sl&  
bookkeeper 簿記員   [l8jRT=R  
bookkeeping 簿記   izx#
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branch office general ledger 支店往來賬戶   ;JRs?1<='  
broker 經紀人   w-0mzk"  
brought down 接前   Vb'7>  
brought forward 接上頁   
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budget 預算   Jzp#bgq}|  
by-product 副產品   6}KZp~s  
by-product sales 副產品銷售   P8 ?Fm`  
capital 股本   L^{|uP15N
 
capital income 資本收益   '_$uW&{NI  
capital outlay 資本支出   tyDM'|p  
capital stock 股本   -k7X:!>QHC  
capital stock certificate 股票   j8sH#b7Z  
carried down 移後  
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carried forward 移下頁   edK|NOOZ
 
cash 現金   q]\g,a  
cash account 現金賬戶   E=#0I]v[  
cash in bank 存銀行現金   2^^=iU=!<|  
cash on delivery 交貨收款   A2nqf^b{#  
cash on hand 庫存現金   0]jA<vLR  
cash payment 現金支付   tu5*Qp\  
cash purchase 現購   m{7(PHpw  
cash sale 現沽   }YHX-e<Yx]  
cashier 出?#123;員   i}~SDY  
cashiers check 本票   ~D|5u\D-  
certificate of deposit 存款單折   A|@_}h"WG  
certificate of indebtedness 借據   O/!bG~\Y  
certified check 保付支票   :Pv*,qHE  
certified public accountant 會計師   c-Pw]Ju  
charges 費用   \{EpduwZ  
charge for remittances 匯水手續費   o,P.&m{?  
charter 營業執照   W mm4hkf  
chartered accountant 會計師   %/rMg"f:  
chattles 動產    fu9Cx  
check 支票   G
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che stub 支票存根   A3ZY~s#Iv  
closed account 己結清賬戶    HyR!O>  
closing 結算   Hp(D);0+)  
closing entries 結賬紀錄   x1BobhU~Zl  
closing stock 期末存貨   s-S}i{Z!  
closing the book 結賬   ?Q72;/$  
columnar journal 多欄日記賬   W\L`5C W  
combination 聯合   8Y#\xzod
 
commission 佣金   G!XIc>F*  
commodity 商品   1=]kWp`i  
common stock 普通股   dqX;#H}h  
company 公司   >G'SbQ8  
compensation 賠償   ]K*8O<  
compound interest 複利   SnYLdwgl  
consignee 承銷人   L-9~uM3@\  
consignment 寄銷   raQ7.7  
consignor 寄銷人   M1%Dg'}G  
consolidated balance sheet 合併資產負債表   ?}B:  
consolidated profit and loss account 合併損益表   -!8(bjlJ&  
consolidation 合併   g(|6~}|o+  
construction cost 營建成本   8x[YZ@iM-  
construction revenue 營建收入   2z@\R
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contract 合同   @+ WQ ^  
control account 統制賬戶   ILic.@st  
copyright 版權   x{&
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corporation 公司   wWXD\{Hk  
cost 成本   MJ\eh>v&  
cost accounting 成本會計   ,Hgc-7g@Y  
cost of labour 勞工成本  
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cost of production 生產成本   W@2vjz  
cost of manufacture 製造成本   NOS>8sy  
cost of sales 銷貨成本   U #~;)fZ  
cost price 成本價格   )}L??|#  
credit 貸方   uZi.H G{<)  
credit note 收款通知單   lW 81q2n  
creditor 債權人   8_!.!Kde |  
crossed check 橫線支票   q-Qxbg[>e  
current account 往來活期賬戶   :h1pBEiH  
current asset 流動資產   99EXo+g  
current liability 流動負債   v~/~@jv  
current profit and loss 本期損益   K]xa/G(  
debit 借方   cc44R|Kr$$  
debt 債務   9RwawTM  
debtor 債務人   >5 b/or  
deed 契據   wdvLx  
deferred assets 遞延資產   wJlX4cT4YV  
deferred liabilities 遞延負債   1J?dK|% b  
delivery 交貨   g`>og^7g  
delivery expense 送貨費   &Z^l=YH,  
delivery order 出貨單   "<i SZ  
demand draft 即期匯票   y3<Y?M4  
demand note 即期票據   HWm#t./  
demurrage charge 延期費   x|KWyfOS  
deposit 存款   )J(q49  
deposit slip 存款單   Xes|[*Y!V  
depreciation 折舊   ]P[%Mhg^  
direct cost 直接成本   ?tg  y|  
direct labour 直接人工   *{o UWt  
director 董事   -]:GL>b  
discount 折扣   A%\tiZe  
discount on purchase 進貨折扣   j!z-)p8hy  
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