[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。   e-b>  

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acceptance 承兌   Q&/WVR D  
account 賬戶   wNmC1HOh  
accountant 會計員   SnM^T(gtS3  
accounting 會計   "|V}[
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accounting system 會計制度   K\.tR  
accounts payable 應付賬款   > iYdr/^a  
accounts receivable 應收賬款   PM'2zP[*W  
accumulated profits 累積利益   2HF`}H)H  
adjusting entry ?#123;整記錄   WADEDl&,'  
adjustment ?#123;整   ]kF1~kXBe  
administration expense 管理費用   Ei=rBi  
advances 預付   [\&2&  
advertising expense 廣告費   dEW= V"W  
agency 代理   > }kZXeR|  
agent 代理人   6Xbf3So  
agreement 契約   PX`xr1o  
allotments 分配數   zMd><UQP{  
allowance 津貼   OU!."r`9  
amalgamation 合併   lr@
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amortization 攤銷   U\M9 sTqo  
amortized cost 應攤成本   c:<a"$  
annuities 年金   _'
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applied cost 已分配成本   4vCUVo r  
applied expense 已分配費用   ):y^ g:  
applied manufacturing expense 己分配製造費用   xC}'"``s  
apportioned charge 攤派費用   |I{3~+E h  
appreciation 漲價   @jrxbo;5  
article of association 公司章程   7NnXt'  
assessment 課稅   ekqS=KfWl;  
assets 資產   ngI+afo   
attorney fee 律師費   /vu]ch  
audit 審計   W>:MK-_J  
auditor 審計員   (!YJ:,!so  
average 平均數   tD4-Llj6  
average cost 平均成本   1/K1e$r  
bad debt 壞賬   C &y 2I  
balance 餘額   }>V
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balance sheet 資產負債表   Gl[1K/,*  
bank account 銀行賬戶   0G2Y_A&e**  
bank balance 銀行結存   $xcZ{C  
bank charge 銀行手續費   #zBqj;p  
bank deposit 銀行存款   O\ )Kg2  
bank discount 銀行貼現   k4E9=y?  
bank draft 銀行匯票   }Z
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bank loan 銀行借款   }w-M.  
bank overdraft 銀行透支   LXPO@2QF  
bankers acceptance 銀行承兌   ]Tg@wMgI  
bankruptcy 破產   MU\Pggs  
bearer 持票人   p(K^Zc  
beneficiary 受益人   )d2:r 07a  
bequest 遺產   i ^2A:6}?  
bill 票據   G;EJ\J6@Yw  
bill of exchange 匯票   lcgG5/82  
bill of lading 提單   #z7yoP  
bills discounted 貼現票據   V`HnFAW  
bills payable 應付票據   e,lLHg  
bills receivable 應收票據   0WYu5|   
board of directors 董事會   }X/YMgJ  
bonds 債券   4^ U%` 1  
bonus 紅利   # ;?/fZjY  
book value 賬面價值   .rnT'""i<5  
bookkeeper 簿記員   (hg6<`  
bookkeeping 簿記   "S*@._   
branch office general ledger 支店往來賬戶   oN%zpz;OR  
broker 經紀人   %d%?\jVb  
brought down 接前   0Ub'=`]5a  
brought forward 接上頁   }[h]z7e2S  
budget 預算   He}?\C Bo  
by-product 副產品   o= K9\l  
by-product sales 副產品銷售   A|YgA66M  
capital 股本   yPs6_Qo!p  
capital income 資本收益   USHQwn)%  
capital outlay 資本支出   rK`^A  
capital stock 股本   iHK.hs;  
capital stock certificate 股票   H)EL0 Kv/  
carried down 移後   F
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carried forward 移下頁   h.KgHMV`  
cash 現金   <5P*uZ  
cash account 現金賬戶   &K(y%ieIJ  
cash in bank 存銀行現金   pU'>!<zGr  
cash on delivery 交貨收款   Q" GM3?  
cash on hand 庫存現金   c_?^:xs:d  
cash payment 現金支付   (n7{?`Yid  
cash purchase 現購   8#- Nx]VM  
cash sale 現沽   mg@Ol"2  
cashier 出?#123;員   "*N#-=MJF  
cashiers check 本票   %lGOExV%  
certificate of deposit 存款單折   *N:0L,8  
certificate of indebtedness 借據   vqO#Z  
certified check 保付支票   Oh>hyY)}  
certified public accountant 會計師   X(rXRP#  
charges 費用   nZ(wfNk  
charge for remittances 匯水手續費   AXSip  
charter 營業執照   cAot+N+9|]  
chartered accountant 會計師   5MD'AP:  
chattles 動產   8oXp8CC  
check 支票   UK1)U)*+  
che stub 支票存根   q9{) nU  
closed account 己結清賬戶   [@8po-()L  
closing 結算   $!y^t$u$@  
closing entries 結賬紀錄   R[S1<m;  
closing stock 期末存貨   %*wE zvt*  
closing the book 結賬   ~J>;l s1  
columnar journal 多欄日記賬   $Bl51VjN  
combination 聯合   \~(kGE--+  
commission 佣金   +zq"dj_  
commodity 商品   \%.o
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common stock 普通股   3dLqlJ^7B  
company 公司   -)3+/4Q(  
compensation 賠償   96
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compound interest 複利   8"g+ k`PRy  
consignee 承銷人   QjG/H0*mP  
consignment 寄銷   KG9-ac  
consignor 寄銷人   gsM^Pu09ud  
consolidated balance sheet 合併資產負債表   EzjK{v">  
consolidated profit and loss account 合併損益表   NH}o`x/  
consolidation 合併   Y~A I2HS  
construction cost 營建成本   JX[]u<h?  
construction revenue 營建收入   q5-i=lw  
contract 合同   I"x|U[*B  
control account 統制賬戶   b=pk;'-  
copyright 版權   B)1(  
corporation 公司   "kBVHy  
cost 成本   ^_DwuY  
cost accounting 成本會計   G/~gF7  
cost of labour 勞工成本   D1v0`od'  
cost of production 生產成本   Ol+D"k~<C  
cost of manufacture 製造成本   YM'4=BlJHv  
cost of sales 銷貨成本   NCG;`B`i  
cost price 成本價格   GiEt;8  
credit 貸方   knph549  
credit note 收款通知單   ,+6u6  
creditor 債權人   Y,Rr[i"j  
crossed check 橫線支票   QT^b-~^  
current account 往來活期賬戶   \4G9YK-N>  
current asset 流動資產   7Re\*[)T  
current liability 流動負債   j|K;Yi  
current profit and loss 本期損益   q oi21mCn  
debit 借方   *?HoN;^  
debt 債務   Q1x&Zm1v  
debtor 債務人   {z0iWY2Xw  
deed 契據   udA@9a^;  
deferred assets 遞延資產   JJ}DYv  
deferred liabilities 遞延負債   SlR//h  
delivery 交貨   YW/ V}C'>  
delivery expense 送貨費   ~&qvS  
delivery order 出貨單   Hv^Bw{"/R  
demand draft 即期匯票   LPu*Lkx  
demand note 即期票據   0:u:#))1  
demurrage charge 延期費   3e1-w$z&S  
deposit 存款   GWPBP-)0  
deposit slip 存款單   JJ_Z{  
depreciation 折舊   DgW@v[#BK=  
direct cost 直接成本   7kE+9HmfMk  
direct labour 直接人工   4W*o:Y!  
director 董事   w(S~}'Sg*P  
discount 折扣   2(l0Lq*  
discount on purchase 進貨折扣   OQKg/1  
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