[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。   ?<STl-
]&  
,_z"3B)]  
acceptance 承兌   T.pc3+B8N  
account 賬戶   <3!Q Xc  
accountant 會計員   T&+y~c[au  
accounting 會計   Mq52B_  
accounting system 會計制度   4KB>O)YNg'  
accounts payable 應付賬款   raJv $P  
accounts receivable 應收賬款   0[.T`tpN'  
accumulated profits 累積利益   $d5}OI"g  
adjusting entry ?#123;整記錄   *u]aWx  
adjustment ?#123;整   `&URd&ouJD  
administration expense 管理費用   'g:.&4x_w  
advances 預付   'f-8P  
advertising expense 廣告費   )Y:C'*.r  
agency 代理   U5ME`lN*`  
agent 代理人   "ifv1KZ#  
agreement 契約   %gEgpJd  
allotments 分配數   8:fq!m  
allowance 津貼   v
\dP  
amalgamation 合併   `Jn2(+  
amortization 攤銷   GD0Q`gWNe  
amortized cost 應攤成本   2Z+:^5  
annuities 年金   HpIWH*  
applied cost 已分配成本   #j4RX:T*[  
applied expense 已分配費用   ~PyZh5x  
applied manufacturing expense 己分配製造費用    6h?)x  
apportioned charge 攤派費用   <lTLz$QE  
appreciation 漲價   <op|yh3Jkk  
article of association 公司章程   )` K!XX$%  
assessment 課稅   S`pBEM  
assets 資產   JKA%$l0  
attorney fee 律師費   c' Q4Fzj0'  
audit 審計   L\xR<m<,  
auditor 審計員   "Z)zKg  
average 平均數   W~j>&PK,?  
average cost 平均成本   @ RP?)*8}&  
bad debt 壞賬   +g&M@8XO&  
balance 餘額   Xxr"Gc[  
balance sheet 資產負債表   GTke<R  
bank account 銀行賬戶   [oOV@GE  
bank balance 銀行結存   6cXZ3;a  
bank charge 銀行手續費   ZoR6f\2M  
bank deposit 銀行存款   yb) a  
bank discount 銀行貼現   x9\]C'*sO  
bank draft 銀行匯票   =F09@C,  
bank loan 銀行借款   65l9dM2  
bank overdraft 銀行透支   tHV+#3h  
bankers acceptance 銀行承兌   6#kmV  
bankruptcy 破產   Y2}m/7aF  
bearer 持票人   _2X6c,  
beneficiary 受益人   1!;4I@W(I)  
bequest 遺產   ht2J, 1t  
bill 票據   !q 9PO  
bill of exchange 匯票   $0*D7P^8  
bill of lading 提單   t8.^YTI  
bills discounted 貼現票據   ` >[Offhd  
bills payable 應付票據   O% 8>siU  
bills receivable 應收票據   X*t2h3"}  
board of directors 董事會   mD7kOOMY  
bonds 債券   L[tq@[(IJ  
bonus 紅利   Bhk@0\a  
book value 賬面價值   [D2<)  
bookkeeper 簿記員   =-] NAj\  
bookkeeping 簿記   \m#{{SGm  
branch office general ledger 支店往來賬戶   m8Rt>DY  
broker 經紀人   YL/B7^fd8  
brought down 接前   |LirjC4  
brought forward 接上頁   7A^L $TY  
budget 預算   A8 !&Y;d  
by-product 副產品   OlM3G^1e1  
by-product sales 副產品銷售   \?vn0;R
4  
capital 股本   DDe`Lb%%  
capital income 資本收益   0~BZh%s< (  
capital outlay 資本支出   (Q"~bP {F  
capital stock 股本   ?u>A2Vc!  
capital stock certificate 股票   O+t'E9Fa  
carried down 移後   =g$%jM>35  
carried forward 移下頁   Z6#(83G4  
cash 現金   e17]{6y  
cash account 現金賬戶   hVh,\d&2t  
cash in bank 存銀行現金   \f'=  
cash on delivery 交貨收款   L,
sFwOWY  
cash on hand 庫存現金   J7wIA3.O  
cash payment 現金支付   yC[Q-P*rG  
cash purchase 現購   2FQT u*p&B  
cash sale 現沽   dst!VO: M  
cashier 出?#123;員   *d:$vaL  
cashiers check 本票   HqXS-TG  
certificate of deposit 存款單折   ?~<NyJHN%  
certificate of indebtedness 借據   )H+
p6<  
certified check 保付支票   V`}u:t7r  
certified public accountant 會計師   3*N0oc^m  
charges 費用   aa}U87]k  
charge for remittances 匯水手續費   a~Yq0d?`D  
charter 營業執照   /|@~:5R5H  
chartered accountant 會計師   ]xPy-j6C  
chattles 動產   i<*W,D6  
check 支票   3[
<D"0#},  
che stub 支票存根   ,3W,M=j)  
closed account 己結清賬戶    NG?g(  
closing 結算   jXIVR'n(  
closing entries 結賬紀錄   ne%(`XY{Q]  
closing stock 期末存貨   lS? #(}a1)  
closing the book 結賬   P?K
g7m W  
columnar journal 多欄日記賬   0 ~e6\7={  
combination 聯合   )B"E+Q'h{7  
commission 佣金   j+Q+.39s-~  
commodity 商品   ,%U\@*6=  
common stock 普通股   FY pspv?4  
company 公司   <(l`zLf4p  
compensation 賠償   C)ic;!$Qhb  
compound interest 複利   6 2t 9SY  
consignee 承銷人   4jC7>mE  
consignment 寄銷   V5p->X2#  
consignor 寄銷人   Dlz1"|SF  
consolidated balance sheet 合併資產負債表   K+`deH_d  
consolidated profit and loss account 合併損益表   fni7HBV?  
consolidation 合併   zZP&`#TAy  
construction cost 營建成本   t?Q  
construction revenue 營建收入   ( ;_AP.  
contract 合同   <4TF
]5  
control account 統制賬戶   dg&GMo  
copyright 版權   Wz;@Rl|F  
corporation 公司   _po5j;"_O  
cost 成本   -_bDbYL  
cost accounting 成本會計   x M{SFF  
cost of labour 勞工成本   9[h8Dy  
cost of production 生產成本   3|D.r-Q  
cost of manufacture 製造成本   r`e6B!p  
cost of sales 銷貨成本   f/U~X;  
cost price 成本價格   py6O\` \  
credit 貸方   -`5L;cxwk4  
credit note 收款通知單   Qjmo{'d  
creditor 債權人   kNX8y--  
crossed check 橫線支票   x^McUfdr|  
current account 往來活期賬戶   zb.sh  
current asset 流動資產   A@e!~  
current liability 流動負債   z&z5EtFUTh  
current profit and loss 本期損益   Lm+E?Ca  
debit 借方   +1c[!;'  
debt 債務   zKThM#.Wa  
debtor 債務人   dw'P =8d  
deed 契據   3U*4E?g  
deferred assets 遞延資產   HahA} Q  
deferred liabilities 遞延負債   -/_hO$|W  
delivery 交貨   (/7cXd@\6  
delivery expense 送貨費   u]P9ip"Z  
delivery order 出貨單   qNUd "%S  
demand draft 即期匯票   seb/rxb  
demand note 即期票據   /sSM<r]5j  
demurrage charge 延期費   3gv?rJV  
deposit 存款   t-SZBNb  
deposit slip 存款單   w I[Hoi V  
depreciation 折舊   u$qazj  
direct cost 直接成本   F(w<YU%6  
direct labour 直接人工   MRzY<MD  
director 董事   1*:BOoYx  
discount 折扣   HcpAp]L)  
discount on purchase 進貨折扣   nLR  
   a..LbQQ