[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。   .PVYYhrt
 
.S#i/A'x  
acceptance 承兌   :.]EM*p?GV  
account 賬戶   e@0|fB%2  
accountant 會計員   r,0D I  
accounting 會計   $hcv}<$/  
accounting system 會計制度   %N ~c9B  
accounts payable 應付賬款   @-\=`#C**  
accounts receivable 應收賬款   'h'pM#D  
accumulated profits 累積利益   7qO
kv1.}0  
adjusting entry ?#123;整記錄   iv6G9e{cx  
adjustment ?#123;整   stUv!   
administration expense 管理費用   D})/2O p  
advances 預付   |UWIV  
advertising expense 廣告費   C=q&S6/+  
agency 代理   iJOG"gI&  
agent 代理人   zNrn|(Y%Y  
agreement 契約   d$bO.t5CLh  
allotments 分配數   <ml?DXT  
allowance 津貼   0
[%{YmI{W  
amalgamation 合併   C
kNR{?S  
amortization 攤銷   .[]S!@+%  
amortized cost 應攤成本   uKM` umE  
annuities 年金   wZ\93W-}  
applied cost 已分配成本   JkT! X  
applied expense 已分配費用   [#Gu?L_W  
applied manufacturing expense 己分配製造費用   BF gxa#De  
apportioned charge 攤派費用   nKr'cb  
appreciation 漲價   x,10o
 
article of association 公司章程   *qSvSY*  
assessment 課稅   {Hl(t$3V`  
assets 資產   2ns,q0I A  
attorney fee 律師費   <_|@~^u  
audit 審計   >W-xDzJry  
auditor 審計員   yLf
yLyO L  
average 平均數   f['lY1#V1  
average cost 平均成本   5Wa)_@qI)`  
bad debt 壞賬   vvxD}p=y  
balance 餘額   <|Lz#iV37  
balance sheet 資產負債表   (n?f016*%d  
bank account 銀行賬戶   8W P"~Js!  
bank balance 銀行結存   UMd.=HC L  
bank charge 銀行手續費   yy8BkG(  
bank deposit 銀行存款   O4oN)
 
bank discount 銀行貼現   VgYy7\?p  
bank draft 銀行匯票   Oi:
Hs  
bank loan 銀行借款   ~< UYJc  
bank overdraft 銀行透支   2INpo  
bankers acceptance 銀行承兌   P(7el  
bankruptcy 破產   |&WYu,QQ4  
bearer 持票人   2D"my]FnF  
beneficiary 受益人   urx?p^c  
bequest 遺產   #'%ii,;wQ  
bill 票據   ^i_v\E[QU  
bill of exchange 匯票   DeF`#a0E  
bill of lading 提單   &ot^+uVH  
bills discounted 貼現票據   LsIZeL^  
bills payable 應付票據   ]3*w3Y!XK  
bills receivable 應收票據   5cQ]vb  
board of directors 董事會   R-Lpgi<a"  
bonds 債券   13v`rK`7o  
bonus 紅利   dS 4/spNq  
book value 賬面價值   > _sSni  
bookkeeper 簿記員   {{P 3Z[  
bookkeeping 簿記   ;k#_/c  
branch office general ledger 支店往來賬戶   PZV>A!7C8n  
broker 經紀人   Z9 ws{8@_  
brought down 接前   }6%\/d1~ 6  
brought forward 接上頁   ]rY9t@  
budget 預算   DU"Gz!X]Jd  
by-product 副產品   U ^O4HJ  
by-product sales 副產品銷售   L9Zz-Dr s  
capital 股本   UQh.o  
capital income 資本收益   e#mf{1&  
capital outlay 資本支出   6q>iPK Jt  
capital stock 股本   $04lL/;  
capital stock certificate 股票   vD9.X}l]  
carried down 移後   Wll0mtv  
carried forward 移下頁   ]JGq{I>%+6  
cash 現金   MH'%E^n `  
cash account 現金賬戶   (oy@j{G)c6  
cash in bank 存銀行現金   (_}q>3  
cash on delivery 交貨收款   GR*sk#{  
cash on hand 庫存現金   oO?+2pTQV  
cash payment 現金支付    bV(BwWm  
cash purchase 現購   yxpv;v:)=  
cash sale 現沽   X!z-J>  
cashier 出?#123;員   wVf 7<@/y  
cashiers check 本票   yc7b%T*Y  
certificate of deposit 存款單折   .b p#YU,m  
certificate of indebtedness 借據   ) aMiT  
certified check 保付支票   Z D"*fr  
certified public accountant 會計師   ke W7p N?  
charges 費用   ]-#/wC[$l=  
charge for remittances 匯水手續費   Il@K8?H@  
charter 營業執照   X}3?k<m  
chartered accountant 會計師   Jg'#IM  
chattles 動產   /
O.q4p  
check 支票   _I'k&R  
che stub 支票存根   AtHkz|sl  
closed account 己結清賬戶   ip'{@1L  
closing 結算   'Bt!X^  
closing entries 結賬紀錄   b}Im>n!  
closing stock 期末存貨   AdDR<IW  
closing the book 結賬   8irTGA  
columnar journal 多欄日記賬   bg0ix"  
combination 聯合   V[WZ#u-p  
commission 佣金   rf+}J_  
commodity 商品   'M?ptu?f  
common stock 普通股   Gb[J3:.  
company 公司   .e3@fq  
compensation 賠償   ='kCY}dkO  
compound interest 複利   n>Oze7hVY  
consignee 承銷人   [=cbzmX[  
consignment 寄銷   Y~^R^J  
consignor 寄銷人   J#@+1 Nt  
consolidated balance sheet 合併資產負債表   mz<,nR\  
consolidated profit and loss account 合併損益表   8_`C&vx  
consolidation 合併   _hJ+8B^`  
construction cost 營建成本   kl1Q:  
construction revenue 營建收入    n'pJl  
contract 合同   U5cbO{\3I  
control account 統制賬戶   vOKNBR2  
copyright 版權   Xu#?Lw  
corporation 公司   3My}u>  
cost 成本   ;IPk+,hpmi  
cost accounting 成本會計   QRl+7V  
cost of labour 勞工成本   e9:pS WA-n  
cost of production 生產成本   GYJ j$'  
cost of manufacture 製造成本   :si&A;k  
cost of sales 銷貨成本   UHfE.mTjM  
cost price 成本價格   ZK2&l 8  
credit 貸方   [Ax:gj  
credit note 收款通知單   ? AxB0d9z  
creditor 債權人   &dw=jHt  
crossed check 橫線支票   .pl,uj
v  
current account 往來活期賬戶   o( v7&m;  
current asset 流動資產   dW5r]D[Cx  
current liability 流動負債   7bGt'gvv  
current profit and loss 本期損益   SV95
g@  
debit 借方   <]oPr1  
debt 債務   Q-G8Fo%#,E  
debtor 債務人   Eoo[H2=^H  
deed 契據   *j1Skd.#At  
deferred assets 遞延資產   &DtI+)[|  
deferred liabilities 遞延負債   zh?
B-"O=5  
delivery 交貨   dYwEVu6q  
delivery expense 送貨費   =7: }/&  
delivery order 出貨單   #sv}%oV,F  
demand draft 即期匯票   1UrkDz?X  
demand note 即期票據   ^pfM/LQ@  
demurrage charge 延期費   0@u{(m  
deposit 存款   ,@N.v?p>  
deposit slip 存款單   e2nZwPH  
depreciation 折舊   4RQ38%> >j  
direct cost 直接成本   67Tu8I/r  
direct labour 直接人工   0&&P+adk  
director 董事   =q"0GUei3  
discount 折扣   v=uQ8_0~N  
discount on purchase 進貨折扣   xTcY&   
   8)
`