[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。   )VrHP9fu  
:PJjy6,1  
acceptance 承兌   |ESe=G  
account 賬戶   
e9nuQ\=  
accountant 會計員   elQ44)TrQ  
accounting 會計   &nn":  
accounting system 會計制度   `. Z".
  
accounts payable 應付賬款   ,0O!w>u_]J  
accounts receivable 應收賬款   bcg)K`'N  
accumulated profits 累積利益   :mL.Y em*'  
adjusting entry ?#123;整記錄   J<D =\  
adjustment ?#123;整   -i4gzak  
administration expense 管理費用   Zf! 7pM  
advances 預付   pw .(6"  
advertising expense 廣告費   v?J2cL  
agency 代理   O1PdM52  
agent 代理人   ~j_H2+!  
agreement 契約   ,;g:qe3D$  
allotments 分配數   a+d|9y/k  
allowance 津貼   Vj1AW<  
amalgamation 合併   _eS*e-@O5  
amortization 攤銷   X9>ujgK   
amortized cost 應攤成本   `*B8IT)  
annuities 年金   v%r!}s  
applied cost 已分配成本   SJfsFi?n  
applied expense 已分配費用   #frhO;6  
applied manufacturing expense 己分配製造費用   =KMck=#B  
apportioned charge 攤派費用   U]d+iz??b  
appreciation 漲價   Sq ,x@  
article of association 公司章程   *)Y;`Yg$  
assessment 課稅   gDH x+"?  
assets 資產   '5IJ;4 k  
attorney fee 律師費   {u7E)Fdl  
audit 審計   ZD*>i=S  
auditor 審計員   D6D*RT
i4  
average 平均數   HO' HkVA  
average cost 平均成本   4o_1F).\D  
bad debt 壞賬   qsLsyi|zG  
balance 餘額   0xsvxH"*  
balance sheet 資產負債表   3|C"F-'<  
bank account 銀行賬戶   lD(d9GVm{z  
bank balance 銀行結存   fK[9<"PC0  
bank charge 銀行手續費   k[][Md2Vh  
bank deposit 銀行存款   Y?> S
.B7  
bank discount 銀行貼現   f!87JE=<  
bank draft 銀行匯票   8<P.>u  
bank loan 銀行借款   bF3j*bpO"  
bank overdraft 銀行透支   7+ c?eH  
bankers acceptance 銀行承兌   Z-WWp#b  
bankruptcy 破產   y jb .6  
bearer 持票人   z*FlZLHY  
beneficiary 受益人   +ISB"a  
bequest 遺產   E3`KO'v%  
bill 票據   u*"tZ+|m  
bill of exchange 匯票   s4w<X}O_  
bill of lading 提單   SN+&'?$WD  
bills discounted 貼現票據   Cu>pql<O  
bills payable 應付票據   9t=erhUr  
bills receivable 應收票據   seJc,2Ex  
board of directors 董事會   4((Z8@iX/  
bonds 債券   %e_WO,R  
bonus 紅利   ,u$$w  
book value 賬面價值   rq$%  
bookkeeper 簿記員   e&E*$G@.7  
bookkeeping 簿記   1W5YS +pf  
branch office general ledger 支店往來賬戶   ])e6\)  
broker 經紀人   LV`- eW  
brought down 接前   5^pQ=Sgt  
brought forward 接上頁   ctj.rC)6n  
budget 預算   cLamqZf3  
by-product 副產品   YV0e)bf  
by-product sales 副產品銷售   _oR6^#5#  
capital 股本   K?P.1H`  
capital income 資本收益   1`b?nX  
capital outlay 資本支出   UUX _x?BD  
capital stock 股本   w:pc5N>we0  
capital stock certificate 股票   /Z \zB  
carried down 移後   m`n51
i{U  
carried forward 移下頁   ; <3w ,r  
cash 現金   N+h|Ffnp  
cash account 現金賬戶   5PdC4vI*+  
cash in bank 存銀行現金   @Yy
=HV  
cash on delivery 交貨收款   n1$p esr  
cash on hand 庫存現金   z^~fVl  
cash payment 現金支付   ^fH]Rlx
 
cash purchase 現購  
%o.+B~r  
cash sale 現沽   HD Eqq  
cashier 出?#123;員   owQLAV  
cashiers check 本票   gn7pIoN
 
certificate of deposit 存款單折   m_oBV|v{  
certificate of indebtedness 借據   A
Q@A$  
certified check 保付支票   >[ywrB ?T  
certified public accountant 會計師   L[rJ 7:  
charges 費用   )6Z)z;n]aW  
charge for remittances 匯水手續費   HnZrRHT0  
charter 營業執照   PE+N5n2Tl  
chartered accountant 會計師   RDk{;VED{  
chattles 動產   *9*6n\~aI  
check 支票   -H{c@hl  
che stub 支票存根   m&b!\"0  
closed account 己結清賬戶   l0Y(9(M@  
closing 結算   =v1s@5;~  
closing entries 結賬紀錄   o"K{^ L~u  
closing stock 期末存貨   ^PO0(rh  
closing the book 結賬   Z3"f7l6  
columnar journal 多欄日記賬   aZ#c_Q#gZ  
combination 聯合   "0nto+v  
commission 佣金   NcRY Ch  
commodity 商品   KG)Y{-Ao  
common stock 普通股   i7:j(W^I8  
company 公司   PJ9JRG7j  
compensation 賠償   \/lH]u\x  
compound interest 複利   'N0d==aI  
consignee 承銷人   Aln\:1MU  
consignment 寄銷   CQ6Z[hLWF  
consignor 寄銷人   O" n/.`  
consolidated balance sheet 合併資產負債表   RwN*/Li  
consolidated profit and loss account 合併損益表   6d`6=D:  
consolidation 合併   MhHygZT[}  
construction cost 營建成本   ]`]m41+w  
construction revenue 營建收入   kQwBrb4  
contract 合同   7J7uHl`yq`  
control account 統制賬戶   B4_0+K H  
copyright 版權   ,]1K^UeZ  
corporation 公司   m>:3Ku  
cost 成本   pOpie5)7X  
cost accounting 成本會計   !&ac}uD^g  
cost of labour 勞工成本   Jc:*X4-'  
cost of production 生產成本   VI[ikNpX  
cost of manufacture 製造成本   ]hN%~ ~$>  
cost of sales 銷貨成本   o1-Zh!*a*  
cost price 成本價格   Mryi
6XT  
credit 貸方    |Zncr9b  
credit note 收款通知單   T'0Ot
3m`  
creditor 債權人   @y{Whun~  
crossed check 橫線支票   Z#nj[r!l}  
current account 往來活期賬戶   [uW{Ap~2  
current asset 流動資產   0B>{31)  
current liability 流動負債   kMf]~EZ?  
current profit and loss 本期損益   dG TAZ(1W  
debit 借方   Dm"GCV  
debt 債務   }vPDCUZ  
debtor 債務人   C/tn0  
deed 契據   pkM_ @K  
deferred assets 遞延資產   SP97Q-  
deferred liabilities 遞延負債   x$?{)EY  
delivery 交貨   5<Xq7|Jt  
delivery expense 送貨費   Ik(TII_  
delivery order 出貨單   %7z  
demand draft 即期匯票   lX;2~iW{/  
demand note 即期票據   )1Z*kY?f!  
demurrage charge 延期費   0".pw; .}  
deposit 存款   -{-w5_B$  
deposit slip 存款單   hF.9\X]  
depreciation 折舊   htq#( M  
direct cost 直接成本   l{E+j%  
direct labour 直接人工   =k 2In_  
director 董事   7fgA)dU:K  
discount 折扣   ?sdVd  
discount on purchase 進貨折扣   BI3Q~ADV  
   Yvcd(2