[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。   z}pdcQl#
 
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acceptance 承兌   5X[=Q>  
account 賬戶   ?p}m[9@  
accountant 會計員   IJs`3?  
accounting 會計   D+k5e=  
accounting system 會計制度   (A?e}M^}  
accounts payable 應付賬款   Z$+0gm\Cnw  
accounts receivable 應收賬款   ^Ji5)c  
accumulated profits 累積利益   jT'1k[vJj  
adjusting entry ?#123;整記錄   O@Ep
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adjustment ?#123;整   0h#' 3z<  
administration expense 管理費用   7 bpV=  
advances 預付   P
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advertising expense 廣告費   y&SueU=  
agency 代理   %pV/(/Q  
agent 代理人   OHH wcJ7N  
agreement 契約   ~xzRx$vU  
allotments 分配數   ^S[Mg6J  
allowance 津貼   K72U0}$B  
amalgamation 合併   a[t2TjB  
amortization 攤銷   N|8TE7- F|  
amortized cost 應攤成本   WzZb-F  
annuities 年金   D[9eu>"'9M  
applied cost 已分配成本   U?H!:?,C  
applied expense 已分配費用   $0{c=r9  
applied manufacturing expense 己分配製造費用   bl:.D~@  
apportioned charge 攤派費用   e>MC 3D`5  
appreciation 漲價   gwT"o
 
article of association 公司章程   ,qt9S0QS  
assessment 課稅   lB3W|-Ci  
assets 資產   l*/I ;a$  
attorney fee 律師費   7X1T9'jI2  
audit 審計   /1g_Uv;  
auditor 審計員   llI` "a  
average 平均數   JZN'U<R  
average cost 平均成本   ?!8M I,c/  
bad debt 壞賬   $c[8-=  
balance 餘額   mZ*!$P:vy"  
balance sheet 資產負債表   # (
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bank account 銀行賬戶   ^qYJx  
bank balance 銀行結存   kcI3pmgj  
bank charge 銀行手續費   vA :1z$m  
bank deposit 銀行存款   MyAi)Mz~o  
bank discount 銀行貼現   >STWt>s  
bank draft 銀行匯票   V% psaT=)P  
bank loan 銀行借款   yp_:]RE  
bank overdraft 銀行透支   ;#cb%e3  
bankers acceptance 銀行承兌   <<Ut@243\  
bankruptcy 破產   1Y\g{A"  
bearer 持票人   2
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beneficiary 受益人   &+d>xy\^/  
bequest 遺產   M-"%4^8_  
bill 票據   GR Rv0M  
bill of exchange 匯票   $#8dtF  
bill of lading 提單   3<CCC+47  
bills discounted 貼現票據   LZ}C{M{=5A  
bills payable 應付票據   f9F@G&&Ugg  
bills receivable 應收票據   Z$~Wr3/  
board of directors 董事會   oaM $<  
bonds 債券   &}Cm9V  
bonus 紅利   V8 }yK$4b  
book value 賬面價值   ,Qd UfM  
bookkeeper 簿記員   a9`E&Q}z  
bookkeeping 簿記   c54oQ1Q&"  
branch office general ledger 支店往來賬戶   uL\ B[<:  
broker 經紀人   8:|F'{<<b  
brought down 接前   f3[gAY  
brought forward 接上頁   y08.R. l  
budget 預算   I|@%|s TW  
by-product 副產品   lqT
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by-product sales 副產品銷售   NDWpV  
capital 股本   @GK0j" _  
capital income 資本收益   CMI%jyiX
 
capital outlay 資本支出   NVAt-u0LB  
capital stock 股本   s(o{SC'tt  
capital stock certificate 股票   4U*J{''L  
carried down 移後   Xk8+m>   
carried forward 移下頁   Oca_1dlx  
cash 現金   =rM T1  
cash account 現金賬戶   q~48lx DU  
cash in bank 存銀行現金   Lo5itW  
cash on delivery 交貨收款   ?4P*,c  
cash on hand 庫存現金   !X[b 4p  
cash payment 現金支付   $h"tg9L^)  
cash purchase 現購   aqSHo2]DX9  
cash sale 現沽   s{4|eYR  
cashier 出?#123;員   I6,'o)l{_  
cashiers check 本票   `lX |yy"  
certificate of deposit 存款單折   MkEr|w'  
certificate of indebtedness 借據   dgh)Rfp3  
certified check 保付支票   >7[. {Y  
certified public accountant 會計師   FctqE/>}I  
charges 費用   s`B ]+  
charge for remittances 匯水手續費   .
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charter 營業執照   XCc/\  
chartered accountant 會計師   f 0A0uU8y  
chattles 動產   WwG78b-OA  
check 支票   71_{FL8  
che stub 支票存根   /7/d u[P6  
closed account 己結清賬戶   hy3j8?66  
closing 結算   G1=GzAd$5  
closing entries 結賬紀錄   .$pW?C 3e  
closing stock 期末存貨   {4SwCN /  
closing the book 結賬   ViIt'WX  
columnar journal 多欄日記賬   WvQK$}Ax4N  
combination 聯合   7p}J]!Z  
commission 佣金   ?-1r$z  
commodity 商品   r9McCebIW  
common stock 普通股   %5Hsd  
company 公司   'Alt+O_  
compensation 賠償   #Mkwd5S|L  
compound interest 複利   Cgq/#2BM  
consignee 承銷人   3z';Zwz &X  
consignment 寄銷   azF|L"-RP  
consignor 寄銷人   Q\|72NWS  
consolidated balance sheet 合併資產負債表   ^m8T$^z>  
consolidated profit and loss account 合併損益表   WDQtj$e+  
consolidation 合併   m7}PJ^*b  
construction cost 營建成本   6;6a.iZ  
construction revenue 營建收入   3omFd#EP  
contract 合同   l$N b1&  
control account 統制賬戶   a$H*C(wL  
copyright 版權   Z M_ 6A1  
corporation 公司   3C'`K,
  
cost 成本   ky>0  
cost accounting 成本會計   Yt*2/jw^  
cost of labour 勞工成本   |U)m'W-(q  
cost of production 生產成本   &~gqEl6RF  
cost of manufacture 製造成本   itClCEOA  
cost of sales 銷貨成本   zea=vx>`  
cost price 成本價格   5mxHOtvtWM  
credit 貸方   K;moV| j  
credit note 收款通知單   3 r4QB  
creditor 債權人   uTgBnv( Y*  
crossed check 橫線支票   acr@erk  
current account 往來活期賬戶   |TM&:4D]^  
current asset 流動資產   ,S[,F0"%  
current liability 流動負債   m}/LMY  
current profit and loss 本期損益   9ZFvN*Zf'  
debit 借方   &Uq++f6  
debt 債務   |:yQOq|  
debtor 債務人   a Mp*Ap  
deed 契據   ]4~- z3=y  
deferred assets 遞延資產   1&N|k;#QS  
deferred liabilities 遞延負債   C/V{&/5w  
delivery 交貨   gSLwpIK
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delivery expense 送貨費   :aHD'K  
delivery order 出貨單   mw0#Dhyy1=  
demand draft 即期匯票   7LMad %  
demand note 即期票據   YF/@]6j  
demurrage charge 延期費   B~zP!^m  
deposit 存款   y em*g1  
deposit slip 存款單   Cx$C+  
depreciation 折舊   bU'{U0lM  
direct cost 直接成本   w}n:_e  
direct labour 直接人工   $jMU|{  
director 董事   f5D.wSY  
discount 折扣   3?|gBi
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discount on purchase 進貨折扣   k<W n  
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