[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。   wd*8w$\  

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acceptance 承兌   l*~O;do  
account 賬戶   4 Bg
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accountant 會計員   F|pM$Kd`  
accounting 會計   n]:Xmi8p  
accounting system 會計制度   '[(]62j  
accounts payable 應付賬款   }#):ZPTs  
accounts receivable 應收賬款   "g27| e?y  
accumulated profits 累積利益   V
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adjusting entry ?#123;整記錄   2q]y(kW+  
adjustment ?#123;整   35=kZXwG+4  
administration expense 管理費用   #$W02L8  
advances 預付   8p D$
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advertising expense 廣告費   &iKy  
agency 代理   ~+DPq|-O  
agent 代理人   <8;SSdoKi  
agreement 契約   4P(muOS  
allotments 分配數   z5.Uv/n\1  
allowance 津貼   @A32|p}  
amalgamation 合併   1.Kun !w  
amortization 攤銷   8R|!$P  
amortized cost 應攤成本   tSibzl~  
annuities 年金   'kBg3E$y  
applied cost 已分配成本   ;IyA"C(i  
applied expense 已分配費用   IE*eDj  
applied manufacturing expense 己分配製造費用   Zt HTl\z  
apportioned charge 攤派費用   -YvnX0j+  
appreciation 漲價   >_XC  
article of association 公司章程   0b=1Ce+0q  
assessment 課稅   (|O9L s7N  
assets 資產   |ppG*ee  
attorney fee 律師費   NJ]AxFG  
audit 審計   @vyq?H$U;N  
auditor 審計員   l9{}nz  
average 平均數   Yzr)UJl*I  
average cost 平均成本   suOWmq Ls  
bad debt 壞賬   B|WM;Y^  
balance 餘額   hp|.hN(kS]  
balance sheet 資產負債表   '#<4oW\]  
bank account 銀行賬戶   'Fq+\J#%  
bank balance 銀行結存   $'*q]]  
bank charge 銀行手續費   p"@[2hK  
bank deposit 銀行存款   *Wj]e%  
bank discount 銀行貼現   ;f?suawMv  
bank draft 銀行匯票   _c !$K#Yl{  
bank loan 銀行借款   5aZbNV}-  
bank overdraft 銀行透支   LNNwy:_ !  
bankers acceptance 銀行承兌   !d.bCE~  
bankruptcy 破產   [?>\]  
bearer 持票人   G0%},Q/  
beneficiary 受益人   jw5ldC>U  
bequest 遺產   gN@|lHbU  
bill 票據   :+ZLK
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bill of exchange 匯票   l+nT$IPF  
bill of lading 提單   Cer&VMrQK  
bills discounted 貼現票據   &9K ni/  
bills payable 應付票據   Q{[l1
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bills receivable 應收票據   `!(IQ&  
board of directors 董事會   0u) m9eg  
bonds 債券   OLS/ 3c z  
bonus 紅利   y5{Vx{V"Q  
book value 賬面價值   ]9$iUA%Ef  
bookkeeper 簿記員   U9"( jl/o  
bookkeeping 簿記   ]?G|:Kx$y%  
branch office general ledger 支店往來賬戶   Y_zMj`HE  
broker 經紀人   XCyU)[wY  
brought down 接前   {8* d{0l  
brought forward 接上頁   do.AesdXaq  
budget 預算   QYg V[\&  
by-product 副產品   @{>0
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by-product sales 副產品銷售   I>EEUQR/$H  
capital 股本   vnN0o5  
capital income 資本收益   AqiH1LAE  
capital outlay 資本支出   F|a'^:Qs  
capital stock 股本   {E[t(Ig  
capital stock certificate 股票   s(T0lul  
carried down 移後   >[2;  
carried forward 移下頁   uH&B=w  
cash 現金   OO2uE ;( 3  
cash account 現金賬戶   h% eGtd$n  
cash in bank 存銀行現金   4/ WKR3X  
cash on delivery 交貨收款   QWc,J
Cu  
cash on hand 庫存現金   \E=MV~:R  
cash payment 現金支付   _\8jnpT:  
cash purchase 現購   R<B5<!+  
cash sale 現沽   !bCSt?}@u  
cashier 出?#123;員   JZdRAL2#v  
cashiers check 本票   !r8_'K5R(  
certificate of deposit 存款單折   I_m3|VCa|t  
certificate of indebtedness 借據   +MZI\>  
certified check 保付支票   %:s+5*SKe  
certified public accountant 會計師   z/]]u.UP  
charges 費用   RFLfvD<  
charge for remittances 匯水手續費   u`ryCZo#g  
charter 營業執照   aGd wuD  
chartered accountant 會計師   b"aF-,M>  
chattles 動產   >F>VlRg  
check 支票   bg!(B<!X  
che stub 支票存根   's.e"F#  
closed account 己結清賬戶   ?7]G)8G6  
closing 結算   ,5V6=pr$  
closing entries 結賬紀錄   HSWki';G  
closing stock 期末存貨   XzPOqZ`Nv  
closing the book 結賬   t`="2$NO  
columnar journal 多欄日記賬   q_6fr$-Qh  
combination 聯合   2F+"v?n=\  
commission 佣金   HC}vO0X4  
commodity 商品   !Rc %  
common stock 普通股   :C>iV+B j  
company 公司   ohbU~R3{U  
compensation 賠償   IG{ lr  
compound interest 複利   ;Xf1BG r  
consignee 承銷人   D>8p:^3g  
consignment 寄銷   0hhxTOp  
consignor 寄銷人   Y=4 7se=h"  
consolidated balance sheet 合併資產負債表   Ims?  
consolidated profit and loss account 合併損益表   g V-*z}`U  
consolidation 合併   41]a{A
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construction cost 營建成本   ]ag{sU@#  
construction revenue 營建收入   ZH|q#<{l  
contract 合同   b*(K;`9)B  
control account 統制賬戶   I(Qz%/Ox  
copyright 版權   Z;V(YK(WO.  
corporation 公司   ZY8w1:'  
cost 成本   N,Z* d  
cost accounting 成本會計   B~E">}=!  
cost of labour 勞工成本   I eJI-lo  
cost of production 生產成本   Vz$ xV!  
cost of manufacture 製造成本   Ka6u*:/  
cost of sales 銷貨成本   D+v?zQw  
cost price 成本價格   n 7i5A:  
credit 貸方   qFK.ULgP`  
credit note 收款通知單   O
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creditor 債權人   {Ef.wlZ  
crossed check 橫線支票   KJV8y"^=Q  
current account 往來活期賬戶   ?QmtZG.$  
current asset 流動資產   .8Bu%Sf  
current liability 流動負債   G^tazAEfo  
current profit and loss 本期損益   kc0MQ TJU  
debit 借方   6lCpf1>6@  
debt 債務   $cK}Tlq  
debtor 債務人   @I-,5F|r  
deed 契據   >O<a9wz  
deferred assets 遞延資產   I5q$QQK  
deferred liabilities 遞延負債   f]#\&"  
delivery 交貨   p:TE##
  
delivery expense 送貨費   c+&Kq.~K  
delivery order 出貨單   U+*l!"O,  
demand draft 即期匯票   -yB}(69  
demand note 即期票據   {?`7D:]`^  
demurrage charge 延期費   o5p{ O>D[z  
deposit 存款   O-HS)g$2  
deposit slip 存款單   <!g]q1  
depreciation 折舊   NuPlrCy;  
direct cost 直接成本   /6Q]f  
direct labour 直接人工   
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director 董事   %-yzU/`JF  
discount 折扣   ,|d9lK`"P  
discount on purchase 進貨折扣   rbnAC*y8'L  
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