[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。   j8gdlIx  
K sCyFp  
acceptance 承兌   hbn([+xY  
account 賬戶   j<$2hiI/?&  
accountant 會計員   X8\GzNE~R  
accounting 會計   !r-F>!~  
accounting system 會計制度   dRMx[7jVA  
accounts payable 應付賬款   \)e'
`29;  
accounts receivable 應收賬款   5V-I1B&  
accumulated profits 累積利益   AQ Ojit6p  
adjusting entry ?#123;整記錄   lhJ'bYI  
adjustment ?#123;整   CC`JZ.SO  
administration expense 管理費用   FI.\%x  
advances 預付   < %Y}R\s?  
advertising expense 廣告費   =~ gvZV-<  
agency 代理   2 E=L8<  
agent 代理人   Y:`&=wjP~  
agreement 契約   i#O SC5ZI  
allotments 分配數   <3 uNl  
allowance 津貼   ~ ri5zb20  
amalgamation 合併   05R@7[GWq  
amortization 攤銷   (<lhn  
amortized cost 應攤成本   gM]:Ma  
annuities 年金   +[ZY:ZQ  
applied cost 已分配成本   ry]l.@o;  
applied expense 已分配費用   W*G<X.Hf  
applied manufacturing expense 己分配製造費用   Ort(AfW  
apportioned charge 攤派費用   p<%d2@lp  
appreciation 漲價   a9Vi];  
article of association 公司章程   F"kAkX>3}  
assessment 課稅   V[V [~;Py  
assets 資產   qgB_=Q#E  
attorney fee 律師費   -g<oS9   
audit 審計   gDzK{6Z}  
auditor 審計員   jWgX_//!  
average 平均數   ~"bVL[  
average cost 平均成本   =MWHJ'3-/  
bad debt 壞賬   atzX
;@"
K  
balance 餘額   |BYRe1l6l  
balance sheet 資產負債表   #K&Gp-  
bank account 銀行賬戶   ` %}RNC  
bank balance 銀行結存   AFn7uW!9Gw  
bank charge 銀行手續費   ; @X<lCk  
bank deposit 銀行存款   {h4E8.E  
bank discount 銀行貼現   DfB7*+x{  
bank draft 銀行匯票   d_CT$  
bank loan 銀行借款   d'ifLQ\  
bank overdraft 銀行透支   R-14=|7a-  
bankers acceptance 銀行承兌   u:b=\T L  
bankruptcy 破產   4z)]@:`}z  
bearer 持票人   ABkl%m6xf  
beneficiary 受益人   sRf
cF`7  
bequest 遺產   zeRyL3fnmb  
bill 票據   }2oc#0  
bill of exchange 匯票   0"#HJ A44  
bill of lading 提單   q\)-BXw:  
bills discounted 貼現票據   k=^xVQuI  
bills payable 應付票據    lRQYpc\  
bills receivable 應收票據   `_h&glMJ,q  
board of directors 董事會   DwF hK*  
bonds 債券   V)4J`xg^  
bonus 紅利   31)&vf[[  
book value 賬面價值   z%kULTL  
bookkeeper 簿記員   6C )_  
bookkeeping 簿記   TZ`SZDc7_  
branch office general ledger 支店往來賬戶   8Y?;x}  
broker 經紀人   !'Kjx  
brought down 接前   ]^
]wP]R_  
brought forward 接上頁   IA(5?7x`<  
budget 預算   Ca\6v
R  
by-product 副產品   :EyD+!LJ  
by-product sales 副產品銷售   T
C"<g  
capital 股本   jdBLsy@  
capital income 資本收益   +[P{&\d4}  
capital outlay 資本支出   I:.s_8mH}  
capital stock 股本   EK'!}OGCG  
capital stock certificate 股票   Ss`LLq0LO  
carried down 移後   <GsuZ  
carried forward 移下頁   PW4q~rc=:  
cash 現金   0$njMnB2l  
cash account 現金賬戶   SAz   
cash in bank 存銀行現金   OJxl<Q=z  
cash on delivery 交貨收款   v>56~AJ  
cash on hand 庫存現金   ~s{$WL&  
cash payment 現金支付   ,0k;!YK  
cash purchase 現購   snJ129}A  
cash sale 現沽   = /8cp  
cashier 出?#123;員   > P)w?:k  
cashiers check 本票   Ep}s}Stlr}  
certificate of deposit 存款單折   #/]nxW.S  
certificate of indebtedness 借據   _G0x3  
certified check 保付支票   c`W,~[Q<O+  
certified public accountant 會計師   =Sv/IXX\di  
charges 費用   <uJ@:oWG7  
charge for remittances 匯水手續費   c 9Yrw^  
charter 營業執照   wS*E(IAl  
chartered accountant 會計師   )X!,3Ca{43  
chattles 動產   (#
'>(t(4  
check 支票   NO3/rJ6-  
che stub 支票存根   0`hdMLONR  
closed account 己結清賬戶   0aAoV0fMDz  
closing 結算   =T_g}
pu  
closing entries 結賬紀錄   ME d WLFf  
closing stock 期末存貨   ry!!9Z>9n  
closing the book 結賬   `2snz1>!j  
columnar journal 多欄日記賬   fZ. ONq  
combination 聯合   n|;Im&,  
commission 佣金   M?qy(zb  
commodity 商品   M`>E|"<  
common stock 普通股   :S
ma`U&  
company 公司   xfQ1T)F3g  
compensation 賠償   AR=]=8  
compound interest 複利   :%.D78&  
consignee 承銷人   HV .t6@\};  
consignment 寄銷    =Uh$&m  
consignor 寄銷人   ^s=8!=A(  
consolidated balance sheet 合併資產負債表   ]tD]Wx%  
consolidated profit and loss account 合併損益表   v1[29t<I!  
consolidation 合併   9iq_rd]  
construction cost 營建成本   6 r"<jh#  
construction revenue 營建收入   3Y &d=  
contract 合同   +0~YP*I`/  
control account 統制賬戶   HhpDR  
copyright 版權   _LPHPj^Pg  
corporation 公司   w@b)g  
cost 成本   yw!{MO  
cost accounting 成本會計   2?5>o!C  
cost of labour 勞工成本   } }[2SH'nH  
cost of production 生產成本   Zh,71Umz  
cost of manufacture 製造成本   ,^:.dFH6  
cost of sales 銷貨成本   : 'c&,oLY  
cost price 成本價格   z}@7'_iJ  
credit 貸方   YN,A)w:]  
credit note 收款通知單   ZEQEx]Y  
creditor 債權人   VnzZTGs  
crossed check 橫線支票   9FvFhY  
current account 往來活期賬戶   Jvi#)  
current asset 流動資產   O}P`P'Y|'  
current liability 流動負債   $Y;RKe9  
current profit and loss 本期損益   SIllU  
debit 借方   TJN4k@\$2  
debt 債務   <[phnU^ 8  
debtor 債務人   H[gWGbPq7  
deed 契據   %RVZD# zr  
deferred assets 遞延資產   y(&Ac[foS}  
deferred liabilities 遞延負債    Z.WW(C.  
delivery 交貨   d1
*< Ll9K  
delivery expense 送貨費   /mHqurB  
delivery order 出貨單   GeqP Rah  
demand draft 即期匯票   ,bd_:  
demand note 即期票據   2|,VqVb  
demurrage charge 延期費   u y+pP!<  
deposit 存款   ~?dI*BZ)]  
deposit slip 存款單   lk!@?  
depreciation 折舊   .6> w'F{>  
direct cost 直接成本   j+!v}*I![  
direct labour 直接人工   G)YcJv7  
director 董事   @c#(.=  
discount 折扣   B1gR5p0  
discount on purchase 進貨折扣   @L`jk+Y0vF  
   >sF)BoLc