[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。   6$e]i|e  

!=zx  
acceptance 承兌   E 5kF^P  
account 賬戶   n9}RW;N+u  
accountant 會計員   3VP$x@AV  
accounting 會計   L$JI43HZ  
accounting system 會計制度   R^{xwI  
accounts payable 應付賬款   /7p>7q9g  
accounts receivable 應收賬款   |cTpw1%I~  
accumulated profits 累積利益   #8?^C]*{0  
adjusting entry ?#123;整記錄   z}APR@?`n8  
adjustment ?#123;整   9O >z4o  
administration expense 管理費用   sJ6a7A8)  
advances 預付   zl)&U=
4l  
advertising expense 廣告費   #<#%>Y^  
agency 代理   HF4Lqh'oco  
agent 代理人   w~-X>~
}  
agreement 契約   k^*$^;z  
allotments 分配數   ,f<B}O  
allowance 津貼   1P5LH5  
amalgamation 合併   ;X7i/DQ  
amortization 攤銷   `p|[rS>  
amortized cost 應攤成本   n6cq\@~A  
annuities 年金   BJIQ zn3  
applied cost 已分配成本   5bfb!7-[i  
applied expense 已分配費用   S:Xs'0K_  
applied manufacturing expense 己分配製造費用   tp+=0k2i  
apportioned charge 攤派費用   HDj$"pS  
appreciation 漲價   Yw^ Gti'<  
article of association 公司章程   oFyeH )!  
assessment 課稅   BTs0o&}e  
assets 資產   9.-47|-9C  
attorney fee 律師費   "^"'uO$
 
audit 審計   wP`sXPSmIu  
auditor 審計員   UPO^V:.R
4  
average 平均數   _80ns&q  
average cost 平均成本   B/_6Ieb+  
bad debt 壞賬   k`@w(HhS  
balance 餘額   4WG= m}X  
balance sheet 資產負債表   G+C}<S}  
bank account 銀行賬戶   Z:^3Fm->+  
bank balance 銀行結存   )k~1,  
bank charge 銀行手續費   \_>?V5(  
bank deposit 銀行存款   9l l|JeNi  
bank discount 銀行貼現   GC?S]
;PL  
bank draft 銀行匯票   T9y768%  
bank loan 銀行借款   %yhI;M^  
bank overdraft 銀行透支   u*k*yWdr  
bankers acceptance 銀行承兌   9fCO7AE0#  
bankruptcy 破產   :B^mV{~  
bearer 持票人   #NMJZ  
beneficiary 受益人   L5C2ng>  
bequest 遺產   4tnjXP8  
bill 票據   9<Ag1 l  
bill of exchange 匯票   T0?uC/7H  
bill of lading 提單   oek #^:pF  
bills discounted 貼現票據   qm}\
?_  
bills payable 應付票據   ,4yG(O$)  
bills receivable 應收票據   $owb3g(%4  
board of directors 董事會   ?&\h;11T  
bonds 債券   D+hB[*7Fs  
bonus 紅利   w5Z2N[hy  
book value 賬面價值   ;"SZ}  
bookkeeper 簿記員   O(Td:Zdp  
bookkeeping 簿記   wO!% q[  
branch office general ledger 支店往來賬戶   PS/W h  
broker 經紀人   &/DOO ^  
brought down 接前   Z?C4a}  
brought forward 接上頁   Yg|"-  
budget 預算   g~|y$T  
by-product 副產品   OsB?1;:  
by-product sales 副產品銷售   %A=|'6)k2  
capital 股本   pMDH   
capital income 資本收益   r8F{A6iN  
capital outlay 資本支出   "Whwc   
capital stock 股本   _y"a2M  
capital stock certificate 股票   uYabJqV  
carried down 移後   *{Yi}d@h(  
carried forward 移下頁   O&52o]k5l  
cash 現金   cp|:8 [  
cash account 現金賬戶   =kF?_KN  
cash in bank 存銀行現金   Tfr`?:yF  
cash on delivery 交貨收款   W0U`Kt&~a  
cash on hand 庫存現金   !6{Jq]  
cash payment 現金支付   u(8 ~4P0w  
cash purchase 現購   wn{]#n=|l  
cash sale 現沽   (< :mM  
cashier 出?#123;員   %B0w~[!4}  
cashiers check 本票   Dl&PL  
certificate of deposit 存款單折   [~!.a\[RW  
certificate of indebtedness 借據   b24di  
certified check 保付支票   *^ey]),f54  
certified public accountant 會計師   C)U #T)  
charges 費用   nZ541o@t9  
charge for remittances 匯水手續費   gh'kUZG a  
charter 營業執照   Q|Nzbmwh  
chartered accountant 會計師   2c"/QT  
chattles 動產   5d%_Wb'  
check 支票   t[/\KG8  
che stub 支票存根   G I&qwA  
closed account 己結清賬戶   CH55K[{<  
closing 結算   i]LU4y%'  
closing entries 結賬紀錄   fJvr+4i4k  
closing stock 期末存貨   tI"wVr  
closing the book 結賬   L!?v BL  
columnar journal 多欄日記賬   sC!1B6:  
combination 聯合   loR,XW7z  
commission 佣金   O(WEgz  
commodity 商品   <|B$dz?r  
common stock 普通股   0 -!?W  
company 公司   'w'Dwqhmr  
compensation 賠償   vwm|I 7/w  
compound interest 複利   W;q#ZD(;  
consignee 承銷人   a^ %8QJW  
consignment 寄銷   <=$rU232}  
consignor 寄銷人   ZUv ZNf  
consolidated balance sheet 合併資產負債表   -|6V}wHg~  
consolidated profit and loss account 合併損益表   ]!]`~ Z/  
consolidation 合併   qwL0~I  
construction cost 營建成本   }Q,(u  
construction revenue 營建收入   
wEZ,49  
contract 合同   4u@yJ?U  
control account 統制賬戶   ;_ >s0rUV  
copyright 版權   8y-e+  
corporation 公司   |GJBwrL^0  
cost 成本   W]} #\\$z  
cost accounting 成本會計   L-`(!j  
cost of labour 勞工成本   9cl{hdP{  
cost of production 生產成本   0T7M_G'5Q  
cost of manufacture 製造成本   @gs26jX~2}  
cost of sales 銷貨成本   6{cybD`Ef&  
cost price 成本價格   k,a,h^{}j  
credit 貸方   mipi]*ZfXE  
credit note 收款通知單   A$%@fO.b  
creditor 債權人   T_3V/)%@  
crossed check 橫線支票   Up_>y>x  
current account 往來活期賬戶   M|1eqR%x-?  
current asset 流動資產   eL>K2Jxq  
current liability 流動負債   9"m,p  
current profit and loss 本期損益   >&*6Fqd  
debit 借方   H?rSP0.  
debt 債務   cjCE3V9X  
debtor 債務人   Kh>?!`lL  
deed 契據   Vww@eK%5Q  
deferred assets 遞延資產   %{N>c:2I$  
deferred liabilities 遞延負債   $
ijx#a&O  
delivery 交貨   -fb1cv~N  
delivery expense 送貨費   ?y+\v'3v  
delivery order 出貨單   U;x99Go:  
demand draft 即期匯票   R tXF  
demand note 即期票據   nL 1IS  
demurrage charge 延期費   V`WI"HO+  
deposit 存款   z44  
deposit slip 存款單   *5ka.=Qs  
depreciation 折舊   \9dz&H  
direct cost 直接成本   fs]#/*RR  
direct labour 直接人工   U'JP1\  
director 董事   8Uj68Jl?  
discount 折扣   !X \Sp}  
discount on purchase 進貨折扣   qkIA,Kgy  
   :6\-9m8JM