[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。   c9dH
^t  
fQ
&:1ec  
acceptance 承兌   Y.Er!(pz  
account 賬戶   ='7n  
accountant 會計員   <h/\)bPB  
accounting 會計   <9S?wju4W'  
accounting system 會計制度   "}b
k *2  
accounts payable 應付賬款   S"iQQV{)Z  
accounts receivable 應收賬款   I54O9Aoy  
accumulated profits 累積利益   GLe(?\Ug=  
adjusting entry ?#123;整記錄   `O5kI#m)L*  
adjustment ?#123;整   #_+T@|r  
administration expense 管理費用   fNi&1J-/  
advances 預付   j${:Y$V
mE  
advertising expense 廣告費   \kiCczW_  
agency 代理   2&W(@wT$  
agent 代理人   <%JRZYZ  
agreement 契約   ]u_^~   
allotments 分配數   b&g9A{t  
allowance 津貼   #4{f2s[j6  
amalgamation 合併   v UA YYe  
amortization 攤銷   $a6&OH/  
amortized cost 應攤成本   Q~4o{"3.'  
annuities 年金   -#b-@sD  
applied cost 已分配成本   |67j__XC  
applied expense 已分配費用   Y"mD)\Bw?  
applied manufacturing expense 己分配製造費用   WT!8.M;Kv  
apportioned charge 攤派費用   O\L(I079  
appreciation 漲價   )S$!36Ni[  
article of association 公司章程   Osb"$8im  
assessment 課稅   1;ulqO  
assets 資產   %HuQc^  
attorney fee 律師費   eb:m
p/  
audit 審計   {MKq Yl{  
auditor 審計員   {Gs&u>>R"^  
average 平均數   gU/\'~HG  
average cost 平均成本   %2<chq  
bad debt 壞賬   sHe:h XG'  
balance 餘額   fp9ksxb@m  
balance sheet 資產負債表   Ifu$p]~z$  
bank account 銀行賬戶   WjGv%^?  
bank balance 銀行結存   "2CiW6X[M  
bank charge 銀行手續費   |rf\]3 F  
bank deposit 銀行存款   +*g[hRw[  
bank discount 銀行貼現   {!B0&x  
bank draft 銀行匯票   0-g,C=L  
bank loan 銀行借款   )^)VyI`O  
bank overdraft 銀行透支   g?(Z+w4A 3  
bankers acceptance 銀行承兌   5SX0g(C  
bankruptcy 破產   U;KH
F{Vm  
bearer 持票人   _3T*[s;H  
beneficiary 受益人   L5cNCWpo  
bequest 遺產   oC U8;z  
bill 票據   i,ku91T  
bill of exchange 匯票   f+s'.z %  
bill of lading 提單   oCSf$g8q  
bills discounted 貼現票據   XFmnZpqXH  
bills payable 應付票據   P _Zf(`jJ  
bills receivable 應收票據   ~m uVQ  
board of directors 董事會   m |,ocz  
bonds 債券  
+F 6KGK[  
bonus 紅利   e\.|d<N?  
book value 賬面價值   HqOSQ<-Fo  
bookkeeper 簿記員   b_Ba0h=  
bookkeeping 簿記   hS +;HB,  
branch office general ledger 支店往來賬戶   lyZof_/*  
broker 經紀人   RGLwtN  
brought down 接前   NEZF q?  
brought forward 接上頁   X\$
|oiR  
budget 預算   ^gkyi/z  
by-product 副產品   O(/K@e  
by-product sales 副產品銷售   u|
8`=  
capital 股本   4pq>R  
capital income 資本收益   H:9( XW  
capital outlay 資本支出   |fTQ\q]W  
capital stock 股本   OU9=O>  
capital stock certificate 股票   yQ+#Tlji  
carried down 移後   ?ArQ{9c  
carried forward 移下頁   1 EC
0wX  
cash 現金   v_5DeaMF'  
cash account 現金賬戶   ;=)CjC8)  
cash in bank 存銀行現金   f*5=,$0  
cash on delivery 交貨收款   ?e]4HHgU]  
cash on hand 庫存現金   +#Ov9b  
cash payment 現金支付   s/sH",  
cash purchase 現購   ENJ]  
cash sale 現沽   K]kL?-A#'  
cashier 出?#123;員   c!Pi)  
cashiers check 本票   qI;k2sQR  
certificate of deposit 存款單折   w=#&(xm0  
certificate of indebtedness 借據   (: ZOoL  
certified check 保付支票   "t"dz'  
certified public accountant 會計師   $!obpZ~}  
charges 費用   92 Pp.
Rh  
charge for remittances 匯水手續費   s977k 2pp-  
charter 營業執照   mvUYp,JECl  
chartered accountant 會計師   &g) `  
chattles 動產   RNX}Wlo-s  
check 支票   7Zu!s]t  
che stub 支票存根   HSK^vd?_l  
closed account 己結清賬戶   KM0 #M'dXy  
closing 結算   sSD(mO<(  
closing entries 結賬紀錄   YLobBtXc9  
closing stock 期末存貨   k92X)/ll'  
closing the book 結賬   /~ V"v"7E  
columnar journal 多欄日記賬   7 )_0jp~2  
combination 聯合   tvb hWYe  
commission 佣金   },i?3dSvl  
commodity 商品   3\D jV2t  
common stock 普通股   5 YC(gv3/  
company 公司   9sE>K)  
compensation 賠償   z9dVT'  
compound interest 複利   pd7FU~-  
consignee 承銷人   &LL81u6=S  
consignment 寄銷   2EK \QWo  
consignor 寄銷人   aL=VNZ!Pqc  
consolidated balance sheet 合併資產負債表   Brpin  
consolidated profit and loss account 合併損益表   l0Pg`wH,  
consolidation 合併   n:<avl@o<  
construction cost 營建成本   NqF-[G<  
construction revenue 營建收入   t 8M3VGN  
contract 合同   3
!}'A  
control account 統制賬戶   *"e[au^8*b  
copyright 版權   cPS!%?}I  
corporation 公司   `kj7I{'l%9  
cost 成本   Y_)04dmr@[  
cost accounting 成本會計   <:&w/NjbI  
cost of labour 勞工成本   xc*ys-Nv  
cost of production 生產成本   HPp nw]_  
cost of manufacture 製造成本   y"9TS,lmK  
cost of sales 銷貨成本   /+IR^WG#C}  
cost price 成本價格   _t;w n7p  
credit 貸方   w[|!$J
?  
credit note 收款通知單   f%@Y XGf  
creditor 債權人   y|lP.N/  
crossed check 橫線支票   RNt3az  
current account 往來活期賬戶   41C=O@9m  
current asset 流動資產   9f"6Jw@F  
current liability 流動負債   ^WD[>E~  
current profit and loss 本期損益   U`8)rtYw  
debit 借方   uP*>-s'm  
debt 債務  
Y0eu^p)  
debtor 債務人   vMC;5r6*d  
deed 契據   iySmNI  
deferred assets 遞延資產   f%|g7[  
deferred liabilities 遞延負債   < )?&Jf>_  
delivery 交貨   z$YOV"N  
delivery expense 送貨費   [R Ch7FE23  
delivery order 出貨單   94lm sE  
demand draft 即期匯票   .#Sd|C]R7  
demand note 即期票據   oNEU?+  
demurrage charge 延期費   q&W#nWBV  
deposit 存款   74[}AA  
deposit slip 存款單   /aPq9B@  
depreciation 折舊   QR8F'7S  
direct cost 直接成本   9g*~X;`2  
direct labour 直接人工   YWdlE7 y  
director 董事   5VPuHY2  
discount 折扣   9B%"7MVn  
discount on purchase 進貨折扣   tx.YW9xD  
   dm 2_Fj