[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。   eM<N?9s  
B>fZH\Y  
acceptance 承兌   !zX()V  
account 賬戶   % "(&a'B  
accountant 會計員   Zk=,`sBC  
accounting 會計   )q
=F_:$  
accounting system 會計制度   lcdhOjz!N  
accounts payable 應付賬款   [7vV#s3kJ  
accounts receivable 應收賬款   r^~+<"  
accumulated profits 累積利益   qq5X3K2&  
adjusting entry ?#123;整記錄   Pf[E..HF*d  
adjustment ?#123;整   PFJ$Ia|  
administration expense 管理費用   2`4m"DtA  
advances 預付   1p}Wj*mc  
advertising expense 廣告費    gHe:o`  
agency 代理   t1?aw<  
agent 代理人   cU6*y!}9  
agreement 契約   OXEEpoU?V  
allotments 分配數   [Z$H<m{c-  
allowance 津貼   "W7|Xp  
amalgamation 合併   ]>X_E%`G<b  
amortization 攤銷   KnG7w^  
amortized cost 應攤成本   (DiduSJ  
annuities 年金   izl6L  
applied cost 已分配成本   *BsK6iV b  
applied expense 已分配費用   QF>T)1&J[7  
applied manufacturing expense 己分配製造費用   :*Wq%Y=  
apportioned charge 攤派費用   DG;7+2U  
appreciation 漲價   sy"}25s  
article of association 公司章程   296}L
W  
assessment 課稅   N9w"Lb  
assets 資產   %>m.Z#R(  
attorney fee 律師費   (GC
]=  
audit 審計   L_Ok?9$  
auditor 審計員   ]}v]j`9m%  
average 平均數   8&2+=<Q~  
average cost 平均成本   `==l
2AX  
bad debt 壞賬   HA,o2jZ?In  
balance 餘額   c]^P$F8U  
balance sheet 資產負債表   "8f4s|@3  
bank account 銀行賬戶   aZmN(AJ8v  
bank balance 銀行結存   E.K^v/dNdq  
bank charge 銀行手續費   )]P(!hW.  
bank deposit 銀行存款   0>{ ]*  
bank discount 銀行貼現   fmW{c mr|  
bank draft 銀行匯票   Jy(G A  
bank loan 銀行借款   ;C@mT;hR  
bank overdraft 銀行透支   xgk~%X%K  
bankers acceptance 銀行承兌   3]*Kz*i  
bankruptcy 破產   ?%6oM
 
bearer 持票人   &e^;;<*w  
beneficiary 受益人   %,@pV%2  
bequest 遺產   x%EGxs;>^  
bill 票據   ^^b't P1>  
bill of exchange 匯票   (ghI$oH  
bill of lading 提單   KsKE#])&l  
bills discounted 貼現票據   dxX`\{E  
bills payable 應付票據   R;OPY?EeW  
bills receivable 應收票據   *`H*@2  
board of directors 董事會   $lxpwO  
bonds 債券   ^-"I
wy  
bonus 紅利   u9"=t  
book value 賬面價值   ~q ^o|?  
bookkeeper 簿記員   @62,.\F  
bookkeeping 簿記   &ksuk9M  
branch office general ledger 支店往來賬戶   gzs\C{4D  
broker 經紀人   z=>fBb>w7  
brought down 接前   $?56 i4  
brought forward 接上頁   cUR :a@  
budget 預算   O(-p md,  
by-product 副產品   u$d[&|`>_  
by-product sales 副產品銷售   `58%&3lp  
capital 股本   JQ%hh&M\0  
capital income 資本收益   G0 )[(s  
capital outlay 資本支出   Tw-NIT)  
capital stock 股本   A)U"F&tvm  
capital stock certificate 股票   vfkF @^D  
carried down 移後   lx|Aw@C3~  
carried forward 移下頁   J+P<zC  
cash 現金   ( cs  
cash account 現金賬戶   30sJ"hF9  
cash in bank 存銀行現金   !8G)`'  
cash on delivery 交貨收款   jSp&\Wjb  
cash on hand 庫存現金   ,8 4|qI  
cash payment 現金支付   nqy
*>X`  
cash purchase 現購   H^-Y]{7  
cash sale 現沽   Eg)24C R 4  
cashier 出?#123;員   Ph=NH8   
cashiers check 本票   @AZNF+ \W$  
certificate of deposit 存款單折   q=X<QhK  
certificate of indebtedness 借據   0f@+o}i=)  
certified check 保付支票   c]M+|R5  
certified public accountant 會計師   p7|I>8ur.  
charges 費用   #Pg#\v|7#>  
charge for remittances 匯水手續費   % G=cKM  
charter 營業執照   @\g}I`_M  
chartered accountant 會計師   pq) =  
chattles 動產   !{-W%=Kf  
check 支票   hQ|mow@Zmz  
che stub 支票存根   }+!"mJx@  
closed account 己結清賬戶   IH`Q=Pj  
closing 結算   z
/J?!ee  
closing entries 結賬紀錄   i6#*y!3{  
closing stock 期末存貨   liS'  
closing the book 結賬   0S5xmEzop  
columnar journal 多欄日記賬   )h]+cGM  
combination 聯合   
":/c|!  
commission 佣金   ZN}`A
7  
commodity 商品   Z|_V ;*  
common stock 普通股   6:2*<  
company 公司   6y^ zC?  
compensation 賠償   Y~}MfRE3z  
compound interest 複利   Tr?p/9.m  
consignee 承銷人   cP?GRMX@}  
consignment 寄銷   @}q, ';H7  
consignor 寄銷人   j6l1<3j  
consolidated balance sheet 合併資產負債表   pb97S^K[  
consolidated profit and loss account 合併損益表   jemb/:E  
consolidation 合併   "pDU v^ie  
construction cost 營建成本   A-r;5?S  
construction revenue 營建收入   YhH3fVM  
contract 合同   8|Tqk,/pD  
control account 統制賬戶   G u`xJ  
copyright 版權   lj]M 1zEz&  
corporation 公司   ,WE2.MWR  
cost 成本   kqeEm{I  
cost accounting 成本會計   yP]>eL
TSd  
cost of labour 勞工成本   XNa{ _3v  
cost of production 生產成本   FsqH:I4O  
cost of manufacture 製造成本   bhUE!h<  
cost of sales 銷貨成本   ;!HQ!#B  
cost price 成本價格   (A?>U_@  
credit 貸方   (3N/DY1/  
credit note 收款通知單   5mAb9F8@  
creditor 債權人   7X(2SI3m  
crossed check 橫線支票   mPA)G,^  
current account 往來活期賬戶   W"%n5)  
current asset 流動資產   O]XRalkEM  
current liability 流動負債   QDxs+<#  
current profit and loss 本期損益   ]pm/5|  
debit 借方   ,It0brF  
debt 債務   +^9^)Ur|  
debtor 債務人   QP(d77n  
deed 契據   pBAAwHD  
deferred assets 遞延資產   l=xG<)Okb  
deferred liabilities 遞延負債   6?,qysm06  
delivery 交貨   -9LvAV>  
delivery expense 送貨費   <7y/)b@  
delivery order 出貨單   ILCh1=?{9r  
demand draft 即期匯票   B6F!"  
demand note 即期票據   -+){;,  
demurrage charge 延期費   uVgA <*0  
deposit 存款   ">7xSWR*4  
deposit slip 存款單   #eYYu2ND  
depreciation 折舊   S(3h{Y"#  
direct cost 直接成本   >C,0}lj  
direct labour 直接人工   Z+V%~C1  
director 董事   L/fXP@u  
discount 折扣   1R_@C.I  
discount on purchase 進貨折扣   kVLZdXn,q2  
   X#T|.mCdC