[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。   uL |O<  
m*'87a9q0  
acceptance 承兌   Q&8epO|J  
account 賬戶   7O<K?;I  
accountant 會計員   Dn@Sjsj>  
accounting 會計   v?s%qb=T  
accounting system 會計制度   8RjFp2)W  
accounts payable 應付賬款   U~O*9  
accounts receivable 應收賬款   sDP 8!  
accumulated profits 累積利益   bj7r" _  
adjusting entry ?#123;整記錄   _ pO1XM  
adjustment ?#123;整   e|eWV{Dsz  
administration expense 管理費用   m(CAXq-t  
advances 預付   >(C5&3^  
advertising expense 廣告費   R/jHH{T3  
agency 代理   jh"YHe/X  
agent 代理人   % O Jq(}  
agreement 契約   oD=+  
allotments 分配數   cS RmC  
allowance 津貼   `2,F!kCt  
amalgamation 合併   Vw+RR i(  
amortization 攤銷   @o>3 Bv.  
amortized cost 應攤成本   _bSn YhS  
annuities 年金   WP >VQZ&  
applied cost 已分配成本   xP$\ }  
applied expense 已分配費用   =O>E>Q  
applied manufacturing expense 己分配製造費用   {~EPP .  
apportioned charge 攤派費用   `gz/?q  
appreciation 漲價   qL~|bfN  
article of association 公司章程   7uq^TO>9f  
assessment 課稅   I
\@`AU  
assets 資產   V11XI<V
 
attorney fee 律師費   rT';7> {g  
audit 審計   gXe`G(w  
auditor 審計員   >r.W \  
average 平均數   ='Yg^:n  
average cost 平均成本   PGhYkj2  
bad debt 壞賬   3 uJ?;  
balance 餘額   La r9}nx0  
balance sheet 資產負債表   =DwY-Ex  
bank account 銀行賬戶   f}cCnJK  
bank balance 銀行結存   r=S,/N(1  
bank charge 銀行手續費   aRcVoOq  
bank deposit 銀行存款   l
!j
,9wz7  
bank discount 銀行貼現   <\oD4EE_  
bank draft 銀行匯票   d$:LUxM#  
bank loan 銀行借款   U3BhoD#f\  
bank overdraft 銀行透支   G#j~8`3X  
bankers acceptance 銀行承兌   gm=LM=  
bankruptcy 破產   ="de+S8W  
bearer 持票人   23/;W|   
beneficiary 受益人    \nU_UH  
bequest 遺產   f47dB_{5f.  
bill 票據   o8fY!C)  
bill of exchange 匯票   F"0=r  
bill of lading 提單   \{;3'<  
bills discounted 貼現票據   2k!4oVUN  
bills payable 應付票據   _&aPF/  
bills receivable 應收票據   P. - `[  
board of directors 董事會   _ qU-@Y$  
bonds 債券   7'Gkip  
bonus 紅利   W^)'rH  
book value 賬面價值   ))4RgS$  
bookkeeper 簿記員   ,1>n8f77]  
bookkeeping 簿記   cFr`9A\-n  
branch office general ledger 支店往來賬戶   f7:}t+d  
broker 經紀人   ##nC@h@  
brought down 接前   v(=E R%  
brought forward 接上頁   ^u> fW["[  
budget 預算   \`R8s_S  
by-product 副產品   dP=,<H#]m  
by-product sales 副產品銷售   GQDW}b8  
capital 股本   3,1HD_  
capital income 資本收益   `o?PLE;)p  
capital outlay 資本支出   +aN"*//i  
capital stock 股本   a?@lX>Z  
capital stock certificate 股票   ~L:H]_8F l  
carried down 移後   {43J'WsJ  
carried forward 移下頁   C4)m4r%  
cash 現金   +h8`8k'}-2  
cash account 現金賬戶   a"^rOiXR{  
cash in bank 存銀行現金   2^y*O  
cash on delivery 交貨收款   Rp0^Gwa  
cash on hand 庫存現金   f([d/  
cash payment 現金支付   }#6~/ W  
cash purchase 現購   f<M!L>+M6  
cash sale 現沽   ^.c<b_(=h  
cashier 出?#123;員   !V-(K_\t  
cashiers check 本票   +asO4'r  
certificate of deposit 存款單折   eU\XAN#@  
certificate of indebtedness 借據   Ll, U>yo  
certified check 保付支票   [DvQk?,t  
certified public accountant 會計師   pO)5NbU  
charges 費用   "-S@R=bi  
charge for remittances 匯水手續費   myF/_o&Ty  
charter 營業執照   9# #(B  
chartered accountant 會計師   5]K2to)>`  
chattles 動產   M2I*_pI  
check 支票   Fz' s\  
che stub 支票存根   vbfQy2q  
closed account 己結清賬戶   38GZ_z}r  
closing 結算   B_*Ayk   
closing entries 結賬紀錄   *W2o$_Hs  
closing stock 期末存貨   51xf.iB  
closing the book 結賬   ZE9
.r`  
columnar journal 多欄日記賬   )FN$Jlo  
combination 聯合   49YN@PXC  
commission 佣金   A2SD
EVU  
commodity 商品   <GLn!~Px@5  
common stock 普通股   ^Hz1z_[X@  
company 公司   xNjWo*y v  
compensation 賠償   Re*_Dt=r  
compound interest 複利   g}pD%  
consignee 承銷人   ZS[Ut  
consignment 寄銷   HSVl$66  
consignor 寄銷人   }ld^zyL  
consolidated balance sheet 合併資產負債表   \\;y W~  
consolidated profit and loss account 合併損益表   WEtPIHruyt  
consolidation 合併   Pbt7T Q  
construction cost 營建成本   ;9LOeH?  
construction revenue 營建收入   "" *g\  
contract 合同   D 9UM8Hxi  
control account 統制賬戶   'mZQ}U=<  
copyright 版權   NryOdt tI  
corporation 公司   "28zLo3  
cost 成本   ;=WwJ Np~  
cost accounting 成本會計   +.Xi7x+#O  
cost of labour 勞工成本   u<4bOJn({  
cost of production 生產成本   =}YX I  
cost of manufacture 製造成本   ]CPF7Hf  
cost of sales 銷貨成本   "C
?H:8W  
cost price 成本價格   =.w~qL  
credit 貸方   eD7qc1*G  
credit note 收款通知單   1 J}ML}h)  
creditor 債權人   zO@>)@~  
crossed check 橫線支票   0o:R:*  
current account 往來活期賬戶   '8[; m_S  
current asset 流動資產   iB`EJftI!  
current liability 流動負債   G#M0 C>n  
current profit and loss 本期損益   BWNI|pq)v  
debit 借方   3W{!\  
debt 債務   cICfV,j  
debtor 債務人   q@tym5  
deed 契據   zQ#*O'-n  
deferred assets 遞延資產   *eX/ZCn  
deferred liabilities 遞延負債   7O:g;UI#  
delivery 交貨   O<E8,MCA[a  
delivery expense 送貨費   x=+>J$~Pb  
delivery order 出貨單   !qU
1RdZ  
demand draft 即期匯票   pRd'\+  
demand note 即期票據   aNA ]hl  
demurrage charge 延期費   q;UGiB^(A  
deposit 存款   |* ^LsuFb  
deposit slip 存款單   H \'1.8g/  
depreciation 折舊   [P6m8%Y|s  
direct cost 直接成本   :(wFNK/0{  
direct labour 直接人工   t=9f:,I$  
director 董事   dFA1nn6{  
discount 折扣   y#th&YC_b  
discount on purchase 進貨折扣   -m@PqJF^  
   WIuYSt)h