[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。   DH)E9HL  
}(K1=cE aL  
acceptance 承兌   7v}(R:*  
account 賬戶   HrUE?Sq  
accountant 會計員   8YQ7XB  
accounting 會計   9)uJ\NMy
 
accounting system 會計制度   >[Tt'.S!?  
accounts payable 應付賬款   r6I
t)PQ  
accounts receivable 應收賬款   *DvQnj  
accumulated profits 累積利益   @QE&D+NS  
adjusting entry ?#123;整記錄  
[rz5tfMp  
adjustment ?#123;整   +K,T^<F;  
administration expense 管理費用   D-e?;<  
advances 預付   U#{(*)q r  
advertising expense 廣告費   JW"n#sR4  
agency 代理   )[ejb?{d  
agent 代理人   Lz!H@)-mr  
agreement 契約   H#G3C D2&  
allotments 分配數   >u]9(o7I  
allowance 津貼   /x\~5
cC  
amalgamation 合併   j.c{%UYj  
amortization 攤銷    V`G^Jyj  
amortized cost 應攤成本   @h(Z;  
annuities 年金   1v*N]}`HU  
applied cost 已分配成本   fZQ2<*)pqO  
applied expense 已分配費用   # hw;aQ  
applied manufacturing expense 己分配製造費用   WA.c.{w\  
apportioned charge 攤派費用   l  nJ  
appreciation 漲價   [MD"JW?4B  
article of association 公司章程   V7D<'!  
assessment 課稅   fP 3t0cp  
assets 資產   Y Azj>c&  
attorney fee 律師費   S|?P#.=GX  
audit 審計   x@D>JG  
auditor 審計員   /v.<h*hxWy  
average 平均數   -fN5-AC  
average cost 平均成本   }0]iS8*tL  
bad debt 壞賬   ^ Z3y  
balance 餘額   P G zwS  
balance sheet 資產負債表   ""IPaNHQ  
bank account 銀行賬戶   e}(8BF  
bank balance 銀行結存   Ml/K
~H tN  
bank charge 銀行手續費   -h=wLYl@0i  
bank deposit 銀行存款   5UX-Qqr  
bank discount 銀行貼現   <- R%  
bank draft 銀行匯票   7/K'nA  
bank loan 銀行借款   [}4\CWM  
bank overdraft 銀行透支   i8%Z(@_`  
bankers acceptance 銀行承兌   N|8^S  
bankruptcy 破產   g[;&_gL  
bearer 持票人   Oq(FV[N7t  
beneficiary 受益人   UJjtDV3@_g  
bequest 遺產   z?GtC{L9  
bill 票據   99n; %W>  
bill of exchange 匯票   =w<iYO  
bill of lading 提單   U !%IC7@  
bills discounted 貼現票據   w ^:@g~  
bills payable 應付票據   N:EljzvP}  
bills receivable 應收票據   [8vqw(2Tm(  
board of directors 董事會   q(BRJ(  
bonds 債券   rddn"~lm1  
bonus 紅利   hl2|Ec  
book value 賬面價值   M7#CMLy  
bookkeeper 簿記員   &SPIu,  
bookkeeping 簿記   [C!m,4  
branch office general ledger 支店往來賬戶   4 C3i  
broker 經紀人   pP%+@;  
brought down 接前   CY"i|s  
brought forward 接上頁   h TPvt  
budget 預算   nN>Uh T  
by-product 副產品   `W7;-  
by-product sales 副產品銷售   "&\(:#L  
capital 股本   n.,ZgLx["  
capital income 資本收益   waG &3m  
capital outlay 資本支出   3%u: c]-wF  
capital stock 股本   |BO5 <`&I  
capital stock certificate 股票   AP9\]qZ(7  
carried down 移後   Np;tpq~  
carried forward 移下頁   ]SN5&S  
cash 現金   9e&*++vf  
cash account 現金賬戶   (~(FQ:L%U  
cash in bank 存銀行現金   iztgk/(+G  
cash on delivery 交貨收款   ncpA\E;ff^  
cash on hand 庫存現金   gL1r"&^L  
cash payment 現金支付   K k^!P*#  
cash purchase 現購   3Qp6$m  
cash sale 現沽   yKmHTjX=  
cashier 出?#123;員   TC ;Aj|)N  
cashiers check 本票   "AIS6%,  
certificate of deposit 存款單折   #t VGqf  
certificate of indebtedness 借據   R5 EC/@  
certified check 保付支票   .:(gg  
certified public accountant 會計師   {@Z*.G^  
charges 費用   V3axwg_  
charge for remittances 匯水手續費   o+\?E.%%g  
charter 營業執照   syb$%  
chartered accountant 會計師   dhuIVBp!!e  
chattles 動產   Mi`t $hmP  
check 支票   5KssfI a  
che stub 支票存根   2O2d*Ld>  
closed account 己結清賬戶   ePxf.U  
closing 結算   HBw0
N?  
closing entries 結賬紀錄   % F<3_#Y  
closing stock 期末存貨   "eI">`!g  
closing the book 結賬   2 xi@5;!  
columnar journal 多欄日記賬   l%`~aVGJ  
combination 聯合   !V/p.O  
commission 佣金   0JhUncx  
commodity 商品   K n\$\?u  
common stock 普通股   1z3I^gI*i  
company 公司   :5:_Dr<  
compensation 賠償   6|1#Prj  
compound interest 複利    M|>-q  
consignee 承銷人   CS"p3$7,  
consignment 寄銷   1EHNg<J(  
consignor 寄銷人   uJ,I6P~9  
consolidated balance sheet 合併資產負債表   B_%O6  
consolidated profit and loss account 合併損益表   ur k@v  
consolidation 合併   HGW;]8xl  
construction cost 營建成本   `y.i(~^1  
construction revenue 營建收入   $U%N$_k?  
contract 合同   ?QzN\fY;  
control account 統制賬戶   ^X<ytOd5  
copyright 版權   =}W)%Hldr.  
corporation 公司   K]i2$M  
cost 成本   o4&#,m+:  
cost accounting 成本會計   bvo }b-]E  
cost of labour 勞工成本   ~I%JVX%  
cost of production 生產成本   s06R~P4  
cost of manufacture 製造成本   p* =9Ea:  
cost of sales 銷貨成本   8V:yOq10  
cost price 成本價格   4$v08zZ  
credit 貸方   AFNE1q;{\  
credit note 收款通知單   ` ln=D$  
creditor 債權人   
iS28p  
crossed check 橫線支票   \JZ'^P$Q  
current account 往來活期賬戶   , pr ",=  
current asset 流動資產   i)d'l<RA  
current liability 流動負債   p2Fi(BW*q  
current profit and loss 本期損益   fOO[`"'Pq  
debit 借方   s,GGO3^  
debt 債務   H3o Um1  
debtor 債務人   z^9df(  
deed 契據   L|w} #|-  
deferred assets 遞延資產   U^$l$"~"  
deferred liabilities 遞延負債   Xdc>Z\0V  
delivery 交貨   HLDg_ On8  
delivery expense 送貨費   H
d=!  
delivery order 出貨單   !rgdOlTR^  
demand draft 即期匯票   *:V"C\`^n  
demand note 即期票據   5nG$6Hw  
demurrage charge 延期費   &k {1N.  
deposit 存款   3?DM AV  
deposit slip 存款單   Z9 tjo1X  
depreciation 折舊   KP!ctlP~  
direct cost 直接成本   NU|T`gP  
direct labour 直接人工   F!yejn [  
director 董事   \9dC z;  
discount 折扣   Nv
_"?er+y  
discount on purchase 進貨折扣   uEkUK|
 
   _ ;_NM5