[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。    }tz7b#  
ueudRb  
acceptance 承兌   r&CiSMS*  
account 賬戶   K-4PI+qQ\  
accountant 會計員   dH!*!r>  
accounting 會計   C]6O!Pb0  
accounting system 會計制度   w{KavU5W  
accounts payable 應付賬款   Da|z"I x  
accounts receivable 應收賬款   )8AXm  
accumulated profits 累積利益   w<#!h6Y=  
adjusting entry ?#123;整記錄   g#bRT*,L  
adjustment ?#123;整   vN:Ng  
administration expense 管理費用   ;pAK_>
 
advances 預付   -f .,tM=  
advertising expense 廣告費   7
dWS  
agency 代理   ]Um/FAW  
agent 代理人   9w"*y#_  
agreement 契約   &
yg|t5o  
allotments 分配數   HN"Z]/5j  
allowance 津貼   XSR 4iu  
amalgamation 合併   D7Z /H'|  
amortization 攤銷   L0,'m
S  
amortized cost 應攤成本   ]gOy(\B  
annuities 年金   .A
|udZ,  
applied cost 已分配成本   1M6D3d_  
applied expense 已分配費用   f|5co>Hk  
applied manufacturing expense 己分配製造費用   -RwE%cr  
apportioned charge 攤派費用   0B2t"(&  
appreciation 漲價   4RO}<$Nx}  
article of association 公司章程   ?`s8 pPc4  
assessment 課稅   9{l}bu/u  
assets 資產   P pb\6|*  
attorney fee 律師費   3fj4%P"  
audit 審計   U
i~>SN>s  
auditor 審計員   kP:!/g  
average 平均數   N8jIMb'<  
average cost 平均成本   #mdc[.  
bad debt 壞賬   +7Gwg  
balance 餘額   @gblW*Zhk  
balance sheet 資產負債表   x5Bk/e'  
bank account 銀行賬戶   SUiOJ[5,  
bank balance 銀行結存   us-L]S+lm  
bank charge 銀行手續費   t.<i:#rj>l  
bank deposit 銀行存款   |Cv!,]9:r  
bank discount 銀行貼現   @d'j zs  
bank draft 銀行匯票   e'~3oqSvR  
bank loan 銀行借款   }bxs]?OW>  
bank overdraft 銀行透支   r!v\"6:OM  
bankers acceptance 銀行承兌   A.SvA Yn  
bankruptcy 破產   m O_af  
bearer 持票人   oH@78D0A  
beneficiary 受益人   P.cyO3l  
bequest 遺產   M`_0C38  
bill 票據   O
-wzz  
bill of exchange 匯票   *dQSw)R  
bill of lading 提單   5pX6t  
bills discounted 貼現票據   {}9a6.V;}  
bills payable 應付票據   YK_7ip.a[  
bills receivable 應收票據   sHj/;  
board of directors 董事會   "oyo#-5z  
bonds 債券   5P2K5,o|n~  
bonus 紅利   6u jWNf  
book value 賬面價值   .-zom~N-?  
bookkeeper 簿記員   e\rp)[>'  
bookkeeping 簿記   # !=tDc &  
branch office general ledger 支店往來賬戶   j 7B!h|  
broker 經紀人    mh%VrAq  
brought down 接前   5x
i
EPh  
brought forward 接上頁   awRX1:T#;O  
budget 預算   }MySaL>  
by-product 副產品   NEs:},)o  
by-product sales 副產品銷售   tQVVhXQ7  
capital 股本   P55fL-vo|}  
capital income 資本收益   PCA4k.,T  
capital outlay 資本支出   [),ige  
capital stock 股本   q.vIc ?a  
capital stock certificate 股票   kJU2C=m@e2  
carried down 移後   gXU8hTd8  
carried forward 移下頁   +`4A$#$+y  
cash 現金   6Wn1{v0  
cash account 現金賬戶   A/(a`"mK|'  
cash in bank 存銀行現金   t20K!}D_  
cash on delivery 交貨收款   qq?!LEZ  
cash on hand 庫存現金   \U0Q<ot/7  
cash payment 現金支付   y =@N|f!  
cash purchase 現購   GgU/!@  
cash sale 現沽   _1^'(5f$  
cashier 出?#123;員   \V:^h[ad  
cashiers check 本票   z:O8Ls^\T  
certificate of deposit 存款單折   l;U?Z'n  
certificate of indebtedness 借據   ZCw]m#lS  
certified check 保付支票   2wn2.\v M  
certified public accountant 會計師   9WHddDA  
charges 費用   gw(z1L5 n  
charge for remittances 匯水手續費   %O<BfIZ  
charter 營業執照   x-c"%Z|  
chartered accountant 會計師   :UdF  
chattles 動產   ICCc./l|  
check 支票   }Jw,>}  
che stub 支票存根   =N@t'fOr  
closed account 己結清賬戶   )u">it+
 
closing 結算   *Ex|9FCt$  
closing entries 結賬紀錄   iso4]>LF  
closing stock 期末存貨   IV-{ve6  
closing the book 結賬   hZ3bVi)L\  
columnar journal 多欄日記賬   :&Nbw  
combination 聯合   ,Q B
<7a+I  
commission 佣金   Tw% 3p=  
commodity 商品   0(Ij%Wi,  
common stock 普通股   eyaNs{TV  
company 公司   oU|c
.mYe  
compensation 賠償   :N@^?q{b  
compound interest 複利   }G=M2V<L  
consignee 承銷人   X]=t>
 
consignment 寄銷   !k%#R4*>  
consignor 寄銷人   q4q6c")zp  
consolidated balance sheet 合併資產負債表   SuznN L=/$  
consolidated profit and loss account 合併損益表   NI5``BwpO  
consolidation 合併   V)^+?B)T  
construction cost 營建成本   g`^x@rj`E  
construction revenue 營建收入   .hiSw  
contract 合同   J1kM\8%b\  
control account 統制賬戶   !wNO8;(  
copyright 版權   5x
de;  
corporation 公司   d _ e WcI  
cost 成本   f::Dx1VcX  
cost accounting 成本會計   _|p8M!  
cost of labour 勞工成本   Q?T]MUY(L  
cost of production 生產成本   kT?J5u_o  
cost of manufacture 製造成本   \jA~9  
cost of sales 銷貨成本   +"(jjxJm  
cost price 成本價格   ,[Fb[#Qqb  
credit 貸方   l,:F  
credit note 收款通知單   x"(KBEK~  
creditor 債權人   *VeRVaBl  
crossed check 橫線支票   "L1Zi.)  
current account 往來活期賬戶   f)!Z~t &  
current asset 流動資產   z~Q)/d,Ac  
current liability 流動負債   OB7hlW  
current profit and loss 本期損益   -8Xf0_  
debit 借方   7rA;3?p)  
debt 債務   . .-hAH  
debtor 債務人   }
%z  
deed 契據   #%s#c0TX  
deferred assets 遞延資產   M;NX:mX9  
deferred liabilities 遞延負債   7.T?#;'3  
delivery 交貨   HThcn1u~^b  
delivery expense 送貨費   yNc2@  
delivery order 出貨單   3F0 N^) @
 
demand draft 即期匯票   mTh]PPo
 
demand note 即期票據   Ah<+y\C  
demurrage charge 延期費   oE~RySX  
deposit 存款   !c-*O<Y  
deposit slip 存款單   *kVV+H<X|b  
depreciation 折舊   ^(<f/C)i  
direct cost 直接成本   )i<j XZ:O  
direct labour 直接人工   IAEAhqp  
director 董事   K>9 ()XT)  
discount 折扣   f-d1
KNY  
discount on purchase 進貨折扣   e%6QTg5#  
   kl,3IKHa