[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。   c3BL2> c  
hS/'b $#  
acceptance 承兌   [Y~s  
account 賬戶   P.P>@@+d  
accountant 會計員   vG}oo  
accounting 會計   CplRnKra  
accounting system 會計制度   |ZzBCL8q  
accounts payable 應付賬款   a VMFjkW  
accounts receivable 應收賬款   q{(&:~M  
accumulated profits 累積利益   32/P (-  
adjusting entry ?#123;整記錄   IH}L1i A)  
adjustment ?#123;整   h0pr"]sO;$  
administration expense 管理費用   e4LNnJU\|  
advances 預付   9D21e(7X  
advertising expense 廣告費   Hvk?(\x  
agency 代理   N$
b;8F  
agent 代理人   xb;mm9H  
agreement 契約   1
r4/McB  
allotments 分配數   |Q;1;QXd  
allowance 津貼   G-<~I#k  
amalgamation 合併   g>CQO,s;w  
amortization 攤銷   %tLq&tyeY  
amortized cost 應攤成本   GjG3aqP&!  
annuities 年金   8B9zo&  
applied cost 已分配成本    K>eG5tt  
applied expense 已分配費用   'kK%sE   
applied manufacturing expense 己分配製造費用   z5/O8}Gz@  
apportioned charge 攤派費用   z$b!J$A1  
appreciation 漲價   3!W&J  
article of association 公司章程   ,oil}N(  
assessment 課稅   B/}>UHM  
assets 資產   |SleSgS<#  
attorney fee 律師費   b5R*]  
audit 審計    p-k
qX  
auditor 審計員   BD+?A d?  
average 平均數   Awh)@iTL  
average cost 平均成本   Mr(3]EfgO  
bad debt 壞賬   g7-K62bb  
balance 餘額   3\7$)p+c  
balance sheet 資產負債表   cGKk2'v?  
bank account 銀行賬戶   X;tk\ Ixd  
bank balance 銀行結存   ;;5i'h~?]J  
bank charge 銀行手續費   kvn6 NiU  
bank deposit 銀行存款   e+TNG &_  
bank discount 銀行貼現   m6D4J=59  
bank draft 銀行匯票   rJ>8|K[kt  
bank loan 銀行借款   tAUMSr| ?  
bank overdraft 銀行透支   cO9Aw!  
bankers acceptance 銀行承兌   |zKcL3*  
bankruptcy 破產   d\M !o
*U  
bearer 持票人   L8Q!6oO=<  
beneficiary 受益人   <Vb{Q
Ogc;  
bequest 遺產   f -5ZXpWs'  
bill 票據   >rubMGb  
bill of exchange 匯票   iqeGy&F-  
bill of lading 提單   yM@cml6Ox  
bills discounted 貼現票據   %s>E@[s  
bills payable 應付票據   \\JXY*DA:+  
bills receivable 應收票據   |~Iw  
board of directors 董事會   DP_\%(A  
bonds 債券   ; Lu|fQ#u*  
bonus 紅利   \ :.p8`  
book value 賬面價值   om6R/K  
bookkeeper 簿記員   ;nE}%lT  
bookkeeping 簿記   HFOp4  
branch office general ledger 支店往來賬戶   )SuJK.IF  
broker 經紀人   FB sw\P5w  
brought down 接前   sTDBK!9I  
brought forward 接上頁   :|Cf$2k7  
budget 預算   |a+8-@-Tj  
by-product 副產品   q`hg@uwA{`  
by-product sales 副產品銷售   C'ZU .Y  
capital 股本   Yi`.zm  
capital income 資本收益   al/~  
capital outlay 資本支出   KMV!Hqkk  
capital stock 股本   =[kv@
p  
capital stock certificate 股票   <3KrhhH  
carried down 移後   S%2qB;uw  
carried forward 移下頁   i{2KMa{K  
cash 現金   &BkNkb0  
cash account 現金賬戶   dq2v[?*R  
cash in bank 存銀行現金   7+"X^$  
cash on delivery 交貨收款   E2MpMR  
cash on hand 庫存現金   -84Z8
?_  
cash payment 現金支付   l}x{.q7Ul  
cash purchase 現購   <,{v>vlw  
cash sale 現沽   P1<;:!8'  
cashier 出?#123;員   @)B_e*6>'  
cashiers check 本票   N@}U;x}  
certificate of deposit 存款單折   )'JSu=E
j  
certificate of indebtedness 借據   pyKMi /)bL  
certified check 保付支票   IWkBq]Y  
certified public accountant 會計師   0^=S:~G  
charges 費用   ?k#%AM  
charge for remittances 匯水手續費   :.<&Y=^  
charter 營業執照   &N EzKf  
chartered accountant 會計師   MEu-lM7v  
chattles 動產   ;1KhUf;&F  
check 支票   pmC@ fB  
che stub 支票存根   /bWV`*  
closed account 己結清賬戶   Nn$$yUkMX  
closing 結算   g!$ "CX%8  
closing entries 結賬紀錄   j[9B,C4  
closing stock 期末存貨   2rxdRg'YLQ  
closing the book 結賬   B?jF1F!9  
columnar journal 多欄日記賬   <YC{q>EMc  
combination 聯合   m5S/T\,X  
commission 佣金   2}NfR8 N  
commodity 商品   #r1x0s40D  
common stock 普通股   =c|Bu^(Ctw  
company 公司    6?6 u  
compensation 賠償   *G9; d0  
compound interest 複利   }V 1sY^C  
consignee 承銷人   =Zj9F1E[i  
consignment 寄銷   tQ/U 'Ap&  
consignor 寄銷人   L@/+u+j0  
consolidated balance sheet 合併資產負債表   Y, P-@ (  
consolidated profit and loss account 合併損益表   \sk,3b
-&'  
consolidation 合併   _u>+H#  
construction cost 營建成本   |k8;[+  
construction revenue 營建收入   o` e~1  
contract 合同   ~Sh}\&3p  
control account 統制賬戶   T/H*Bo*=5  
copyright 版權   _2|,j\f;L  
corporation 公司   oR+Fn}mG  
cost 成本   t*COzE  
cost accounting 成本會計   RKe19l_V  
cost of labour 勞工成本   $1axZ~8sS  
cost of production 生產成本   ?B-aj  
cost of manufacture 製造成本   A s"'KR  
cost of sales 銷貨成本   Qwb@3{  
cost price 成本價格   <Sz9: hg-  
credit 貸方   LcF0:h'  
credit note 收款通知單   })J]D~!p  
creditor 債權人   y"2c; *7[{  
crossed check 橫線支票   `q F:rQ  
current account 往來活期賬戶   , 7}Ri  
current asset 流動資產  
8}U/fQ~  
current liability 流動負債   u", [ulP  
current profit and loss 本期損益   "$WZd  
debit 借方   7|{QAv  
debt 債務   _8bqk\m+  
debtor 債務人   C}M0KDF  
deed 契據   lY6U$*9c  
deferred assets 遞延資產   5~\W!|j/  
deferred liabilities 遞延負債   \\[P^ tsF  
delivery 交貨   6ds&n#n  
delivery expense 送貨費   ztu N0}'  
delivery order 出貨單   aUd633  
demand draft 即期匯票   [P 8e=;  
demand note 即期票據   Q 5Ln'La$  
demurrage charge 延期費   n.XT-X^  
deposit 存款  
d@C93VYp  
deposit slip 存款單   nF7Ozxm#  
depreciation 折舊   5^%FEZ&Sp  
direct cost 直接成本   %cBJ haR{(  
direct labour 直接人工   r> NgJf,  
director 董事   AR&u9Y)I  
discount 折扣   ,#s}nJ4  
discount on purchase 進貨折扣   P*\.dAi  
   u\6:Txqq