[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。   =oV8!d %]  
>w9fFm!Q  
acceptance 承兌  
LL7a20  
account 賬戶   ~Wm`SIV  
accountant 會計員   dMp7 ,{FhF  
accounting 會計   u7UqN  
accounting system 會計制度   M6jP>fbV*  
accounts payable 應付賬款   #%il+3J  
accounts receivable 應收賬款   dur}3oS0p  
accumulated profits 累積利益   Y [ 0S  
adjusting entry ?#123;整記錄   $Ud-aRlD  
adjustment ?#123;整   4~53%=+  
administration expense 管理費用   cm
mH)6c>  
advances 預付   tYC`?HT  
advertising expense 廣告費   gz;().{  
agency 代理   :=UiEDN@  
agent 代理人   1c(1 YGuH  
agreement 契約   cYFR.~p  
allotments 分配數   \5BI!<  
allowance 津貼   DQDt*Uj,  
amalgamation 合併   \O/EY&  
amortization 攤銷   7v}4 Pl,$4  
amortized cost 應攤成本   :+|b7fF  
annuities 年金   43W>4fsc  
applied cost 已分配成本   /XjIm4EN  
applied expense 已分配費用   7]_UZ)u  
applied manufacturing expense 己分配製造費用   WLV'@$<|(  
apportioned charge 攤派費用   yb2*K+Kv  
appreciation 漲價   L%ND?'@  
article of association 公司章程   JUok@6  
assessment 課稅   6d&BN7B  
assets 資產   N{IY\/;\  
attorney fee 律師費   2T<QG>;)j  
audit 審計   !bFa\6]q  
auditor 審計員   [R)?93  
average 平均數   8)&H=#E  
average cost 平均成本   I1=YSi;A  
bad debt 壞賬   T {a%:=`  
balance 餘額   B08q/qi  
balance sheet 資產負債表   _-H uO/  
bank account 銀行賬戶   2mP| hp?  
bank balance 銀行結存   [-f0s;F1%  
bank charge 銀行手續費   wh l)^D  
bank deposit 銀行存款   F=kD/GCB  
bank discount 銀行貼現   JAj<*TB.%  
bank draft 銀行匯票   +V4BJ/H  
bank loan 銀行借款   6*Qn9
Q%p-  
bank overdraft 銀行透支   ez%RWck  
bankers acceptance 銀行承兌   ;LELC5[*s  
bankruptcy 破產   EB)j&y_  
bearer 持票人   _|D8~\y  
beneficiary 受益人   u`$,S&Er  
bequest 遺產   0PE $n  
bill 票據   9Xmb_@7b}  
bill of exchange 匯票   zkYlIUD  
bill of lading 提單   P1]ucu_y,  
bills discounted 貼現票據   \K9XG/XIx  
bills payable 應付票據   L;I.6<K.  
bills receivable 應收票據   J)Dw`=O0n  
board of directors 董事會   a"&@G=M@d  
bonds 債券   zh2$U dZ|M  
bonus 紅利   7qt<CLJ  
book value 賬面價值   5F+5J)h  
bookkeeper 簿記員   #M&rmKv)g  
bookkeeping 簿記   BoG/Hd.S  
branch office general ledger 支店往來賬戶   &NZN_%  
broker 經紀人   I! {AWfp0  
brought down 接前   I>k3X~cG  
brought forward 接上頁   ;'!U/N;-  
budget 預算   ?/9]"HFHN  
by-product 副產品   fu}NH\{  
by-product sales 副產品銷售   &<R8'  
capital 股本   Qzw~\KY:  
capital income 資本收益   m=Y9sB  
capital outlay 資本支出   }O
J*o  
capital stock 股本   aj51%wKMb:  
capital stock certificate 股票  
l %=yT6  
carried down 移後   PvBx<i}A  
carried forward 移下頁   h']R
P  
cash 現金   >Bq;Z }EV  
cash account 現金賬戶   p<Wb^BE  
cash in bank 存銀行現金   YR'?f r  
cash on delivery 交貨收款   o<1
e-  
cash on hand 庫存現金   " E72j.  
cash payment 現金支付   J?)vsnD.H  
cash purchase 現購   5)' _3r  
cash sale 現沽   *>V6KW  
cashier 出?#123;員   8jd<|nYnfc  
cashiers check 本票   e'[T5HI  
certificate of deposit 存款單折   -Cd4yWkO  
certificate of indebtedness 借據   vC E$)z'"  
certified check 保付支票   C6,GgDH`  
certified public accountant 會計師   'C+z  
charges 費用   NoO>CjeFb  
charge for remittances 匯水手續費   R[LVx-e7'  
charter 營業執照   9vWKyzMi  
chartered accountant 會計師   %E?:9. :NJ  
chattles 動產   vD D !.i  
check 支票   5#g<L ~  
che stub 支票存根   C$){H"#  
closed account 己結清賬戶   bM;yXgorU  
closing 結算   lyI rO"o  
closing entries 結賬紀錄   Y'i0=w6G  
closing stock 期末存貨   {S%)GvrT  
closing the book 結賬   0 lXV+lj  
columnar journal 多欄日記賬   \=Af AO@  
combination 聯合   nL5Gr:SLo  
commission 佣金   bxyEn'vNvQ  
commodity 商品   4q/E7n  
common stock 普通股   >hoIJZP,  
company 公司   fKOm\R47  
compensation 賠償   =rl/l8|P  
compound interest 複利   bW;0E%_  
consignee 承銷人   Q-F'-@`(C  
consignment 寄銷   9Re605xQ6  
consignor 寄銷人   m?'5*\(ST  
consolidated balance sheet 合併資產負債表   `]\4yTd  
consolidated profit and loss account 合併損益表   QtJe){(z+  
consolidation 合併   Jc~^32  
construction cost 營建成本   ><"5 VwR  
construction revenue 營建收入   VD/Wl2DK  
contract 合同   %5
6pP"w  
control account 統制賬戶   ^%~ztn 51  
copyright 版權   cBmo#:>'  
corporation 公司   bv9\Jp0c  
cost 成本   aQCbR S6  
cost accounting 成本會計   "8ILV`[  
cost of labour 勞工成本   , M/-lW  
cost of production 生產成本   m}:";>?#  
cost of manufacture 製造成本   l<PGUm:_  
cost of sales 銷貨成本   +'>N]|Z  
cost price 成本價格   THJ KuWy  
credit 貸方   to[EA6J8l  
credit note 收款通知單   SOb17:o3|  
creditor 債權人   j$T2ff6  
crossed check 橫線支票   MVjc.^  
current account 往來活期賬戶   mz1Xk ]nE  
current asset 流動資產   Tr)a6Cf  
current liability 流動負債   KD$P\(5#  
current profit and loss 本期損益   [ w  
debit 借方   .!KlN%As  
debt 債務   }E]`ly<Z  
debtor 債務人   6NbIT[LvT  
deed 契據   Y((z9-`  
deferred assets 遞延資產   SjKIn-  
deferred liabilities 遞延負債   -yg9ug  
delivery 交貨   l6xC'c,jg  
delivery expense 送貨費   1KruGq~  
delivery order 出貨單   5U|f"3&8  
demand draft 即期匯票   y 97QqQ^  
demand note 即期票據   / Zz2=gDY  
demurrage charge 延期費   wz.Il-sm  
deposit 存款   PdMx6 Ab  
deposit slip 存款單   ?8-e@/E#x  
depreciation 折舊   p!' "hx  
direct cost 直接成本   miuJ!Kr'  
direct labour 直接人工   V?Lf&X?  
director 董事   2-o,4EfHVO  
discount 折扣   P{(m:`N  
discount on purchase 進貨折扣   vH# US  
   1)#<nk)I