[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。   %<^j=K= 0  
$'93:9tg
 
acceptance 承兌   rE9Nt9 }  
account 賬戶   F4=V*/7  
accountant 會計員   Eanwk` Rx  
accounting 會計   ^W,~  
accounting system 會計制度   @ x5LrQ_`r  
accounts payable 應付賬款   I)q"M]~  
accounts receivable 應收賬款   C,VvbB  
accumulated profits 累積利益   jUd)|v+t  
adjusting entry ?#123;整記錄   |a>,FZv8e  
adjustment ?#123;整   J)P7QTC  
administration expense 管理費用   IRT0   
advances 預付   B PG&R  
advertising expense 廣告費   f}w_]l#[G  
agency 代理   OzAxnd\.N  
agent 代理人   8Cw3b\ne  
agreement 契約   tYCVVs`?  
allotments 分配數   HlraOp+  
allowance 津貼   9i+`,r  
amalgamation 合併   ;={3H_{3  
amortization 攤銷   W7"Uh M  
amortized cost 應攤成本   C!W0L
`r  
annuities 年金   xt1\Sie  
applied cost 已分配成本   Nf)$K'/  
applied expense 已分配費用   J(w 3A)(  
applied manufacturing expense 己分配製造費用   %`}nP3  
apportioned charge 攤派費用   *g[MGyF"  
appreciation 漲價   >Xw0i\G  
article of association 公司章程   w[OUGn'  
assessment 課稅   W}@IUCRs  
assets 資產   3a}53?$  
attorney fee 律師費   Tb}op XYK  
audit 審計   d8K|uEHVz  
auditor 審計員   Ix+eP|8F  
average 平均數   2ae"Sd!-2  
average cost 平均成本   qIvnPaY W  
bad debt 壞賬   I %|;M%B  
balance 餘額   pKaU [1x?%  
balance sheet 資產負債表   "<&) G{  
bank account 銀行賬戶   +`uNO<$~f  
bank balance 銀行結存    Lr0:yo  
bank charge 銀行手續費   C%H?vrR  
bank deposit 銀行存款   i(> WeC+  
bank discount 銀行貼現   8^sh@j2L  
bank draft 銀行匯票   GI6]Ecc  
bank loan 銀行借款   Sg*+!  
bank overdraft 銀行透支   -^q;e]+J  
bankers acceptance 銀行承兌   (C0Wty  
bankruptcy 破產   m"!Q5[  
bearer 持票人   Y=t ?"E  
beneficiary 受益人   g)7@EU2  
bequest 遺產   k/1S7X[  
bill 票據   [9G=x[  
bill of exchange 匯票   8.Ufw. 5  
bill of lading 提單   ,0{x-S0jX<  
bills discounted 貼現票據   w|abaMam  
bills payable 應付票據   YdyTt5-  
bills receivable 應收票據   xjD."q  
board of directors 董事會   2#/23(Wc  
bonds 債券   y?U@F/^}N  
bonus 紅利   mZO-^ct4  
book value 賬面價值   ~tn$AtK  
bookkeeper 簿記員   _0UE*l$t  
bookkeeping 簿記   z /fSstN  
branch office general ledger 支店往來賬戶   cbl>:ev1h  
broker 經紀人   4U~'Oa@p  
brought down 接前   uIBN !\j  
brought forward 接上頁   +s^nT{B@\  
budget 預算   _>ZC;+c?  
by-product 副產品   P+BGCc%);B  
by-product sales 副產品銷售   LH.Gf  
capital 股本   TO.STK`  
capital income 資本收益   bR,E
s~n  
capital outlay 資本支出   cQ'x]u_  
capital stock 股本   h=\1ZQKC)  
capital stock certificate 股票   -}PE(c1%?q  
carried down 移後   vKWi?}1  
carried forward 移下頁   &xA>(|a\&-  
cash 現金   {]dG 9  
cash account 現金賬戶   TQb@szp:|  
cash in bank 存銀行現金   l fFRqZ  
cash on delivery 交貨收款   W?"l6s  
cash on hand 庫存現金   h(R7y@mp\0  
cash payment 現金支付    ;u[:J  
cash purchase 現購   #%F-Xsk  
cash sale 現沽   J5n6K$.d  
cashier 出?#123;員   BMI`YGjY1  
cashiers check 本票   ycSGv4 )  
certificate of deposit 存款單折   ZjY ,k  
certificate of indebtedness 借據   -2!S>P Zs  
certified check 保付支票   /KNR;n'  
certified public accountant 會計師   L>mM6$l  
charges 費用   kvuRT`/  
charge for remittances 匯水手續費   A+GRTwj  
charter 營業執照   %hN(79:g  
chartered accountant 會計師   FPkk\[EU  
chattles 動產   .dVV# H  
check 支票   ITg:OOQ  
che stub 支票存根   cvo+{u$s  
closed account 己結清賬戶   `"PHhCG+z  
closing 結算   {
to(?`Y  
closing entries 結賬紀錄   /W`CqJk-*.  
closing stock 期末存貨   ,X1M!'  
closing the book 結賬   |&xaV-b9W  
columnar journal 多欄日記賬   o5 ~VT!'[  
combination 聯合   jMCd`Q]K  
commission 佣金   1h(IrV5g  
commodity 商品   6"Lyv  
common stock 普通股   s,f2[6\Y  
company 公司   EpKZ.lCU  
compensation 賠償   %rJDpB{  
compound interest 複利   $]Ix(7@W  
consignee 承銷人   D\+x/r?-I  
consignment 寄銷   X lItg\R  
consignor 寄銷人   U,7  
consolidated balance sheet 合併資產負債表   Y0kcxpK/  
consolidated profit and loss account 合併損益表   wr:W}Z@pL  
consolidation 合併   XR9kxTuk  
construction cost 營建成本   `?.6}*4@_A  
construction revenue 營建收入   }No#_{  
contract 合同   JP0aNu  
control account 統制賬戶   0TA8#c  
copyright 版權   lP)n$?u  
corporation 公司   74:( -vS  
cost 成本   rPBsr<k#5  
cost accounting 成本會計   5%(whSKZF  
cost of labour 勞工成本   lK7:q o  
cost of production 生產成本   Q]GS#n  
cost of manufacture 製造成本   Ws1|idAT  
cost of sales 銷貨成本   @BjB Mi,  
cost price 成本價格   p/Q< VV  
credit 貸方   A^6z.MdYZ  
credit note 收款通知單   Og1\6Q  
creditor 債權人   N0}[&rE 8  
crossed check 橫線支票   s.rQiD  
current account 往來活期賬戶   TCzlu# w  
current asset 流動資產   Oi& 9FS  
current liability 流動負債   ,1B4FAR&  
current profit and loss 本期損益   Z:,\FB_U  
debit 借方   #:yAi_Ct  
debt 債務   H1%o)'Kut4  
debtor 債務人   [tSv{
  
deed 契據   E
$4H;SN \  
deferred assets 遞延資產   frm[<-~w0  
deferred liabilities 遞延負債   bZgo}`o%  
delivery 交貨   yx&}bu\  
delivery expense 送貨費   UtJfO`m9P  
delivery order 出貨單   *oIIcE4g7  
demand draft 即期匯票   W{ !5}Sh
 
demand note 即期票據   PWvTC`?  
demurrage charge 延期費   Ksh[I,+N\  
deposit 存款   ro AHkI  
deposit slip 存款單   g8&& W_BI  
depreciation 折舊   R+He6c!?9  
direct cost 直接成本   R\n@q_!`X  
direct labour 直接人工   n#WOIweInf  
director 董事   H(--hG5}  
discount 折扣   /Us+>vg!  
discount on purchase 進貨折扣   (QqeMG,Y  
   )v+
&l9D