[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。   dP#7ev]'  
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acceptance 承兌   dKL9}:oUa  
account 賬戶   6j|~oMYP  
accountant 會計員   1&Ma`M('  
accounting 會計   8cRc5X  
accounting system 會計制度   :`0,f?cE  
accounts payable 應付賬款   yA7O<p+  
accounts receivable 應收賬款   !>&G+R+k  
accumulated profits 累積利益   >y!O_@>z  
adjusting entry ?#123;整記錄   -w'g0/fD  
adjustment ?#123;整   z`D|O|#q
 
administration expense 管理費用   % 3fpIzm  
advances 預付   ETR7%0$r  
advertising expense 廣告費   VW^q|B yB  
agency 代理   !#E-p?O.  
agent 代理人   C;9P6^Oz  
agreement 契約   [FBc&HN  
allotments 分配數   Urksj:N  
allowance 津貼   C[;7i!Dv  
amalgamation 合併   {7v|\6@e3  
amortization 攤銷   S'>KGdF  
amortized cost 應攤成本   %:dd#';g  
annuities 年金   ?* <1B  
applied cost 已分配成本   qR , 5  
applied expense 已分配費用   @9
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applied manufacturing expense 己分配製造費用   (X (:h\^  
apportioned charge 攤派費用   ?wjk=h
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appreciation 漲價   ,V&E"D{u  
article of association 公司章程   5cl^: Ua  
assessment 課稅   YYvX@f  
assets 資產   -vt6n1A&b  
attorney fee 律師費   2Ns<lh   
audit 審計   9>_VU"T  
auditor 審計員   f,BJb+0  
average 平均數   H/*i-%]v+(  
average cost 平均成本   P#;pQC  
bad debt 壞賬   }Fu2
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balance 餘額   SO~pe$c-  
balance sheet 資產負債表   IEfm>N-]  
bank account 銀行賬戶   Ysi@wK-LnF  
bank balance 銀行結存   ;]rj Kc=  
bank charge 銀行手續費   c3\p@}  
bank deposit 銀行存款   G)""^YB-  
bank discount 銀行貼現   9AD0|,g  
bank draft 銀行匯票   4dh>B>Q  
bank loan 銀行借款   kC'm |Y@T  
bank overdraft 銀行透支   FE06,i\{  
bankers acceptance 銀行承兌   `"$9L[>  
bankruptcy 破產   l8lJ &  
bearer 持票人   -{yG+1  
beneficiary 受益人   XW{cC`&  
bequest 遺產   5+)_d%v=6!  
bill 票據   s2nZW pIy  
bill of exchange 匯票   u#->?  
bill of lading 提單   EE qlsH  
bills discounted 貼現票據   26j-1c!NGd  
bills payable 應付票據   V0gu0+u~R  
bills receivable 應收票據   sr:hRQ27  
board of directors 董事會   x+1-^XvK  
bonds 債券   5)w;0{X!P  
bonus 紅利   E/E|*6R  
book value 賬面價值   >.REg[P  
bookkeeper 簿記員   `Cu9y+t  
bookkeeping 簿記   r&XxF>  
branch office general ledger 支店往來賬戶   w *o _s  
broker 經紀人   %\%&1  
brought down 接前   \,`iu=YZv  
brought forward 接上頁   Q2!RFtXV  
budget 預算   Rr\fw'  
by-product 副產品   *`tQX$F  
by-product sales 副產品銷售   4_4|2L3  
capital 股本   [,|4%Y  
capital income 資本收益   Xd&oERJj  
capital outlay 資本支出   =1mIk0H`  
capital stock 股本   W'Qy4bl7C  
capital stock certificate 股票   H A0yX?f]  
carried down 移後   W#9LK Jj  
carried forward 移下頁   M/}i7oS]  
cash 現金   _Aw-{HE'  
cash account 現金賬戶   o:Tpd 0F  
cash in bank 存銀行現金   cP0(Q+i7  
cash on delivery 交貨收款   QwI HEmdM  
cash on hand 庫存現金   o1Wf#Zq  
cash payment 現金支付   I>>X-}  
cash purchase 現購   V_)4 65g  
cash sale 現沽   ITjg]taD  
cashier 出?#123;員   @t8{pb;v  
cashiers check 本票   "+BuFhSLf  
certificate of deposit 存款單折   0#F<JsO|u  
certificate of indebtedness 借據   yGb^kR}d  
certified check 保付支票   ab<7jfFIa  
certified public accountant 會計師   ' PmBNT  
charges 費用   W1Om$S1  
charge for remittances 匯水手續費   83{v_M  
charter 營業執照   ;{g>Z|  
chartered accountant 會計師   v<?k$ e5  
chattles 動產   PMiG:bM  
check 支票   TI3@/SB>  
che stub 支票存根   zZ])G
  
closed account 己結清賬戶   QST-!`]v  
closing 結算   e73zpF  
closing entries 結賬紀錄   vn96o]n  
closing stock 期末存貨   <P c;8[  
closing the book 結賬   6^nxw>-  
columnar journal 多欄日記賬   /6p7k  
combination 聯合   diF2:80o  
commission 佣金   ybgw#jv=  
commodity 商品   $60]R
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common stock 普通股   ~"vRH  
company 公司   cX48?srG  
compensation 賠償  
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compound interest 複利   O,7*dniH  
consignee 承銷人   yrR,7vJ  
consignment 寄銷   })ic@ Mmd$  
consignor 寄銷人   qBWt(jY  
consolidated balance sheet 合併資產負債表   ~ponYc .Y  
consolidated profit and loss account 合併損益表   Yo2n[  
consolidation 合併   m?<5-"hz  
construction cost 營建成本   ]N1gzHaS  
construction revenue 營建收入   D-\z'gS  
contract 合同   x% Eu.jj  
control account 統制賬戶   2aW"t.[j  
copyright 版權   - r6LndQs  
corporation 公司   n0=[N'Tw3  
cost 成本   @jH8x!5u:  
cost accounting 成本會計   dn=g!=  
cost of labour 勞工成本   },t
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cost of production 生產成本   a(eU dGJ  
cost of manufacture 製造成本   1;y?!;FD  
cost of sales 銷貨成本   nsV;6^>  
cost price 成本價格   [+4--#&{  
credit 貸方   Kj*:G!r0.:  
credit note 收款通知單   JUC62s#_z  
creditor 債權人   *'ex>4^  
crossed check 橫線支票   uVV;"LVK~  
current account 往來活期賬戶   rfc;   
current asset 流動資產   >t}0o$\?E  
current liability 流動負債   q|wwfPez7  
current profit and loss 本期損益   ai(J%"D"  
debit 借方   Ptv=Bwg  
debt 債務   h8
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debtor 債務人   9WsGoZPn  
deed 契據   [|\BuUT'  
deferred assets 遞延資產   -OV!56&  
deferred liabilities 遞延負債   iMr/i?`i  
delivery 交貨   NhA_dskvo  
delivery expense 送貨費   X{bqG]j  
delivery order 出貨單   Dz>v;%$S-  
demand draft 即期匯票   >gTrui{,  
demand note 即期票據   K~Hp%.  
demurrage charge 延期費   *%xmCPJ  
deposit 存款   kkE1
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deposit slip 存款單   YDr/Cw>J  
depreciation 折舊   Ok&u4'<  
direct cost 直接成本   o w<.Dh  
direct labour 直接人工   ^3  '7  
director 董事   `?R~iLIAq  
discount 折扣   H {3A6fb<  
discount on purchase 進貨折扣   :svRn9_8H  
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