[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。  
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acceptance 承兌   qm@c[b  
account 賬戶   GcHWalm  
accountant 會計員   %t:1)]2  
accounting 會計   &=K
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accounting system 會計制度   %U-K
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accounts payable 應付賬款   x!]ZVl]  
accounts receivable 應收賬款   jKM-(s!(  
accumulated profits 累積利益   %pe7[/

  
adjusting entry ?#123;整記錄   G2 xYa$&][  
adjustment ?#123;整   ]J?5qR:xCy  
administration expense 管理費用   q
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advances 預付   Eki7bT@/  
advertising expense 廣告費   ,t(y~Z wJ  
agency 代理   BY32)8SH  
agent 代理人   f+-w~cN  
agreement 契約   64hr|v  
allotments 分配數   W5EB+b49KM  
allowance 津貼   C Vyq/X  
amalgamation 合併   `61VP-r  
amortization 攤銷   #oJ9BgDry  
amortized cost 應攤成本   3Akb|r  
annuities 年金   ;'p X1T  
applied cost 已分配成本   bmzs!fg_~R  
applied expense 已分配費用   ^L*:0P~  
applied manufacturing expense 己分配製造費用   JY_+p9KfyQ  
apportioned charge 攤派費用   f*bs{H'5  
appreciation 漲價   X 4;+`  
article of association 公司章程   lf[(  
assessment 課稅   .'L@$]!G  
assets 資產   SN\;&(
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attorney fee 律師費   X;6&:%ZL@^  
audit 審計   [[LCEw  
auditor 審計員   N}pE{~Y  
average 平均數   OB;AgE@  
average cost 平均成本    UTHGjE  
bad debt 壞賬   BVC\~j j  
balance 餘額   b"/P  
balance sheet 資產負債表   &yp_wW-  
bank account 銀行賬戶   qwiM.b5  
bank balance 銀行結存   zA\DI]:+  
bank charge 銀行手續費   .' 3;Z'%"g  
bank deposit 銀行存款   Go+f0aig  
bank discount 銀行貼現   0Eo*C9FP~  
bank draft 銀行匯票   (LkGBnXE  
bank loan 銀行借款   L#m1
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bank overdraft 銀行透支   0waQw7 E  
bankers acceptance 銀行承兌   Qm^N}>e  
bankruptcy 破產   ,d&~#
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bearer 持票人   `?2S4lN/  
beneficiary 受益人   !!DHfAV]  
bequest 遺產   mWfzL'*  
bill 票據   .y#@~H($  
bill of exchange 匯票   '!b1~+PV  
bill of lading 提單   !xA;(<K[^  
bills discounted 貼現票據   Ym2![FC1  
bills payable 應付票據   E{(7]Wri  
bills receivable 應收票據   G0xk @SE  
board of directors 董事會   X<vv:  
bonds 債券   B ,e3r  
bonus 紅利   mst-:F[h  
book value 賬面價值  
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bookkeeper 簿記員   O qHD=D[  
bookkeeping 簿記   ? .,..p  
branch office general ledger 支店往來賬戶   /2~qm/%Q  
broker 經紀人   bt-y6,> +E  
brought down 接前   vqJiMa j@Z  
brought forward 接上頁   !n@Yg2w  
budget 預算   |J?KHI  
by-product 副產品   "b|qyT* Sl  
by-product sales 副產品銷售   qMmh2a&  
capital 股本   j2k,)MHu!x  
capital income 資本收益   at/besW  
capital outlay 資本支出   rB< UOe  
capital stock 股本   M(jSv  
capital stock certificate 股票   Ip |~j} }  
carried down 移後   nB`pfg  
carried forward 移下頁   Jx.Jx~  
cash 現金   E}b" qOV  
cash account 現金賬戶   p*8=($j4  
cash in bank 存銀行現金   F  MHpa  
cash on delivery 交貨收款   /MosE,7l  
cash on hand 庫存現金   6L}$R`s5H  
cash payment 現金支付   4pduzO'I  
cash purchase 現購   ?FA} ;?v  
cash sale 現沽   18zv]v %  
cashier 出?#123;員   ]wc 'h>w  
cashiers check 本票   1 \$xq9  
certificate of deposit 存款單折   zw_Xh~4"b  
certificate of indebtedness 借據   |zKFF?7#wE  
certified check 保付支票   +%UfnbZ  
certified public accountant 會計師   K_ G(J>  
charges 費用   dNUi|IYm$  
charge for remittances 匯水手續費   6:fe.0H9  
charter 營業執照   to|O]h2*U2  
chartered accountant 會計師   z)#I"$!d  
chattles 動產   LD0x 4zm$m  
check 支票   ;wa-\Z  
che stub 支票存根   kD8$ir'UYG  
closed account 己結清賬戶   RplLU7  
closing 結算   )R(kX
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closing entries 結賬紀錄   %-/[.DYt  
closing stock 期末存貨   sC(IeGbX
 
closing the book 結賬   K
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columnar journal 多欄日記賬   N^*%{[<5  
combination 聯合   X3-pj<JLY  
commission 佣金   *:{s|18Pj  
commodity 商品   &7VN?ox1  
common stock 普通股   o:W>7~$jr=  
company 公司  
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compensation 賠償   "jb`KBH%"  
compound interest 複利   TWZ**S-  
consignee 承銷人   "v@Y[QI  
consignment 寄銷   Ub2t7MU  
consignor 寄銷人   >-*rtiE  
consolidated balance sheet 合併資產負債表   U0 nSI  
consolidated profit and loss account 合併損益表   O3/][\  
consolidation 合併   6!*be|<&  
construction cost 營建成本   ZVs]_`(+  
construction revenue 營建收入   o$;t  
contract 合同   K!T e*?b  
control account 統制賬戶   %IL] Wz<  
copyright 版權   6<u=hhL  
corporation 公司   -K
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cost 成本   8Wqh 8$  
cost accounting 成本會計   O]3$$uI=QE  
cost of labour 勞工成本   1LYz X;H1  
cost of production 生產成本   (0dy,GRN  
cost of manufacture 製造成本   +pXYBwH 7Q  
cost of sales 銷貨成本   ,h,OUo]LIY  
cost price 成本價格   Z}#'.y\ f  
credit 貸方   CT1@J-np  
credit note 收款通知單   1y'8bt~7Pf  
creditor 債權人   `?E|frz[  
crossed check 橫線支票   >Q3_-yY+  
current account 往來活期賬戶   d9 e_slx  
current asset 流動資產   QxS]6hA  
current liability 流動負債   >9dzl#  
current profit and loss 本期損益   DcYL8u  
debit 借方   Fn xPM`Zx  
debt 債務   '2Q[g0VR  
debtor 債務人   iMjoatt  
deed 契據   !ij R  
deferred assets 遞延資產   
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deferred liabilities 遞延負債   5|O~  
delivery 交貨   J>Pc@,y  
delivery expense 送貨費   niC ;WK  
delivery order 出貨單   f#mNx  
demand draft 即期匯票   nVB.sab  
demand note 即期票據   kZ<0|b  
demurrage charge 延期費   Hi%)TDfv  
deposit 存款   dhrh "x_?:  
deposit slip 存款單   PWciD '!  
depreciation 折舊   qlSI|@CO  
direct cost 直接成本   B|d-3\sn
 
direct labour 直接人工   ,5V w^@F  
director 董事   *.%z  
discount 折扣   ]gjQy.c|  
discount on purchase 進貨折扣   @}; vl  
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