[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。   _\hZX|:]  

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acceptance 承兌   ! /;@kXN
 
account 賬戶   {"$ Q'T  
accountant 會計員   :Fz;nG-G  
accounting 會計   rxH*h`Xx@  
accounting system 會計制度   d0$dQg  
accounts payable 應付賬款   p\T9q  
accounts receivable 應收賬款   PXqLK3AE  
accumulated profits 累積利益   ^-?5=\`5  
adjusting entry ?#123;整記錄   C` ?6`$Y  
adjustment ?#123;整   }'mVD^<+  
administration expense 管理費用   wNMgY  
advances 預付   20750G  
advertising expense 廣告費   \]ouQR.t@\  
agency 代理   !Z[dK{f"  
agent 代理人   8.FBgZh*  
agreement 契約   fmyyQ|]O"  
allotments 分配數   bfy `UZr  
allowance 津貼   [,[;'::=o4  
amalgamation 合併   WBD e`  
amortization 攤銷   rqbX9M^  
amortized cost 應攤成本   qD=o;:~Km  
annuities 年金   NBHS   
applied cost 已分配成本   Rj 2N+59rg  
applied expense 已分配費用   y^7;I-  
applied manufacturing expense 己分配製造費用   Jlw%t!Kx  
apportioned charge 攤派費用   wv0d"PKTS  
appreciation 漲價   Q;{[U!\:  
article of association 公司章程   KdY3  
assessment 課稅   u&/[sqx  
assets 資產   os6p1"_\f  
attorney fee 律師費   R|aA6} /I  
audit 審計   3Z=OUhn9  
auditor 審計員   EN6a? }5  
average 平均數   e=K2]Y Q{  
average cost 平均成本   1-[~}  
bad debt 壞賬   t I}@1  
balance 餘額   ~wG.'d]  
balance sheet 資產負債表   i bAZ*I  
bank account 銀行賬戶   c@9jc^CJ  
bank balance 銀行結存   ,,1H#;j  
bank charge 銀行手續費   6(Za}H  
bank deposit 銀行存款   w#.Tp-AZ;\  
bank discount 銀行貼現   E +\?|q !T  
bank draft 銀行匯票   .2?txOKh  
bank loan 銀行借款   4/YE
kD  
bank overdraft 銀行透支   %\6ns  
bankers acceptance 銀行承兌   .3WDtVE  
bankruptcy 破產   Tdtn-  
bearer 持票人   tYV%izE  
beneficiary 受益人   uim4,Zm{  
bequest 遺產   :N03$Tvl  
bill 票據   #?%akQ
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bill of exchange 匯票   [P,YW|:n  
bill of lading 提單   [U+6Tj,  
bills discounted 貼現票據   lrSdFJ%  
bills payable 應付票據   L4Ep7=  
bills receivable 應收票據   ) 6mx\t  
board of directors 董事會   k^3 ?Z2a  
bonds 債券   [ pMJ9 d$  
bonus 紅利   &atT7m  
book value 賬面價值   {! 5"Y(>X  
bookkeeper 簿記員   i*34/  
bookkeeping 簿記   Y"qKe,
  
branch office general ledger 支店往來賬戶   B.wihJVDg  
broker 經紀人    E~oQ%X~  
brought down 接前   86Q\G.h7  
brought forward 接上頁   ]jo^P5\h>  
budget 預算   6<0-GD}M  
by-product 副產品   VB6EM|bphl  
by-product sales 副產品銷售   @k+Z?Hp  
capital 股本   :NB|r  
capital income 資本收益   hKq <e%oVH  
capital outlay 資本支出   b;$ -s \%  
capital stock 股本   Mf0!-bu  
capital stock certificate 股票   K07SbL7g!p  
carried down 移後   9L3 #aE]C  
carried forward 移下頁   RqTW$94RD  
cash 現金   x`N_tWZ  
cash account 現金賬戶   GE4d=;
5  
cash in bank 存銀行現金   (ov=D7>t0  
cash on delivery 交貨收款   d{_tOj$  
cash on hand 庫存現金   w)I!q&`Y  
cash payment 現金支付   jxA`RSY  
cash purchase 現購   =L_L/"*rel  
cash sale 現沽   cgKK(-$ny  
cashier 出?#123;員   z_fR?~$N2  
cashiers check 本票   l!Q |]-.@  
certificate of deposit 存款單折   b_88
o-*/  
certificate of indebtedness 借據   !>XG$-$`Z  
certified check 保付支票   MGn:Gj"d  
certified public accountant 會計師   kIS&! V  
charges 費用   SI
_{%~k*B  
charge for remittances 匯水手續費   )@DT^#zR  
charter 營業執照   $Yfm>4  
chartered accountant 會計師   `_{'qqRhe  
chattles 動產   ;)ffGg>  
check 支票   xLht6%o*  
che stub 支票存根   1_vaSEov  
closed account 己結清賬戶   (Bs0/C  
closing 結算   }9T$XF~  
closing entries 結賬紀錄   + >o/Ob  
closing stock 期末存貨   ahgm*Cpc  
closing the book 結賬   =\s(v-8  
columnar journal 多欄日記賬   _2{i}L  
combination 聯合   ;OW`(jC  
commission 佣金   ,=KJ7zIK?  
commodity 商品   @W3fKF9*R  
common stock 普通股   5A]IiX4Z  
company 公司   G hH0-g{-  
compensation 賠償   ]9z{ 95  
compound interest 複利   `X?l`H;#  
consignee 承銷人   K~$o2a e  
consignment 寄銷   F?2(U\k#  
consignor 寄銷人   9ls<Y  
consolidated balance sheet 合併資產負債表   Te?UQX7Z}M  
consolidated profit and loss account 合併損益表   WE$Pi;q1  
consolidation 合併   Nt42v  
construction cost 營建成本   <Q)6N!Tp^  
construction revenue 營建收入   =!3G,qV  
contract 合同   k)\Yl`4au  
control account 統制賬戶   GRz`fO  
copyright 版權   "El$Sat`  
corporation 公司   jYKs| J)[  
cost 成本   _$/(l4\T[  
cost accounting 成本會計   k!E`Xeob  
cost of labour 勞工成本   TL@_m^SM  
cost of production 生產成本   `WF?87l1  
cost of manufacture 製造成本   C/dqCUX:  
cost of sales 銷貨成本   Pz3jc|Ga  
cost price 成本價格   $5nOiaQL  
credit 貸方   \2i4]
V  
credit note 收款通知單   hnS ~r4  
creditor 債權人   -[OGZP`8  
crossed check 橫線支票   ?bbu^;2*f  
current account 往來活期賬戶   o?uTL>Zin  
current asset 流動資產   ==I:>+_^|  
current liability 流動負債   N
wM=  
current profit and loss 本期損益   K'N`rx.7  
debit 借方   6TS+z7S81L  
debt 債務   A"`62  
debtor 債務人   /yn1MW[.  
deed 契據   gsufd{{  
deferred assets 遞延資產   SFKW"cP  
deferred liabilities 遞延負債   1fwCQM   
delivery 交貨   ~$w-I\Q!  
delivery expense 送貨費   SiHZco I  
delivery order 出貨單   M5 ep\^  
demand draft 即期匯票   5T}$+R0&  
demand note 即期票據   [r_,BH\nu  
demurrage charge 延期費   msg&~"Z  
deposit 存款   1R9hA7y&,/  
deposit slip 存款單   7~TE=t  
depreciation 折舊   +jzpB*@  
direct cost 直接成本   (qHI>3tpY  
direct labour 直接人工   H?ssV^k  
director 董事   &!JX  
discount 折扣   E,E:WuB  
discount on purchase 進貨折扣   _m0HgLS~  
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