[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。   "WR)a`$UR  
>t')ZSjRs  
acceptance 承兌   n; ;b6s5  
account 賬戶   Bh?K_{
e  
accountant 會計員   @V:4tG.<sw  
accounting 會計   VnW]-P*:  
accounting system 會計制度   J4!Om&\@  
accounts payable 應付賬款   vBAds  
accounts receivable 應收賬款   B'>(kZYMs  
accumulated profits 累積利益   !mH2IjcL  
adjusting entry ?#123;整記錄   _3-nw  
adjustment ?#123;整   T:IKyb  
administration expense 管理費用   _P.+[RS@  
advances 預付   W*iPseXq  
advertising expense 廣告費   1\t}pGSOeh  
agency 代理   !7t,(Id8  
agent 代理人   SbU=Lkx#  
agreement 契約   H5uW I  
allotments 分配數   )B.NV<m  
allowance 津貼   A$.woE@  
amalgamation 合併   3\WLm4  
amortization 攤銷   pB;)Hii\  
amortized cost 應攤成本   !fUrDOM0E  
annuities 年金   B]~#+rMK  
applied cost 已分配成本   
ORk8^0\  
applied expense 已分配費用   JnE
\E(ez  
applied manufacturing expense 己分配製造費用   .w2X24Mmb  
apportioned charge 攤派費用   fl>*>)6pm  
appreciation 漲價   2 >G"A  
article of association 公司章程   e8O[xM  
assessment 課稅   !4 `any  
assets 資產   {t`UV,  
attorney fee 律師費   "&Ym(P
 
audit 審計   "?a(JC  
auditor 審計員   1"ko wp  
average 平均數   '^"6EF.R  
average cost 平均成本   &>43l+  
bad debt 壞賬   G>f-w F6  
balance 餘額   S*~v9+  
balance sheet 資產負債表   Ag QR"Nu6  
bank account 銀行賬戶   ;Q>(%"z};  
bank balance 銀行結存   V4'G%!NY  
bank charge 銀行手續費   1V(tt{  
bank deposit 銀行存款   95jJ"4a+  
bank discount 銀行貼現   ?zp@HSa9  
bank draft 銀行匯票   sr ,8zKM)  
bank loan 銀行借款   |9.`qv  
bank overdraft 銀行透支   h3Kv0^{  
bankers acceptance 銀行承兌   Z o  
bankruptcy 破產   aY7kl  
bearer 持票人   j4RM'_*G  
beneficiary 受益人   }<`Mn34@  
bequest 遺產   d4<Ic#  
bill 票據   gn"_()8cT  
bill of exchange 匯票   *+TIF"|1  
bill of lading 提單   1HK5OT&  
bills discounted 貼現票據   *L>gZ`Q  
bills payable 應付票據   +o})Cs`|=A  
bills receivable 應收票據   H)aeSF5  
board of directors 董事會   Z[:fqvXQ  
bonds 債券   E`%Ewt$Z  
bonus 紅利   tAH,3Sz( /  
book value 賬面價值   d[;=X.fZ2  
bookkeeper 簿記員   Un\h[m  
bookkeeping 簿記   W_(  
branch office general ledger 支店往來賬戶   n| =k9z<y8  
broker 經紀人   R4=n">>Q  
brought down 接前   3l"7$B  
brought forward 接上頁   &A>Hq/Y  
budget 預算   %mr  
by-product 副產品   >i=^Mh-bm  
by-product sales 副產品銷售   bAv>?Xqa  
capital 股本   qYLOq`<f  
capital income 資本收益   Z{nJ\`  
capital outlay 資本支出   6( TG/J  
capital stock 股本   =\H.C@r  
capital stock certificate 股票   \2,7fy'  
carried down 移後   H^P uC (  
carried forward 移下頁   !Tuc#yFw  
cash 現金   _KVge)j  
cash account 現金賬戶   D(6d#c  
cash in bank 存銀行現金   %9hz z5#  
cash on delivery 交貨收款   aLapb5VV  
cash on hand 庫存現金   I8 Ai_^P  
cash payment 現金支付   J8w#J  
cash purchase 現購   OpeK-K
 
cash sale 現沽   Bgs3sM9  
cashier 出?#123;員   8;>vgD  
cashiers check 本票   {X$8yy2zC5  
certificate of deposit 存款單折   8d.5D&  
certificate of indebtedness 借據   wlr/zquAE9  
certified check 保付支票   @WVpDhG  
certified public accountant 會計師   z;`o>Ja2  
charges 費用   En%PIkxeR  
charge for remittances 匯水手續費   v~i/e+.h>y  
charter 營業執照   ~ldqg2c  
chartered accountant 會計師   A9^t $Ii  
chattles 動產   ><9E^ k0.  
check 支票   afY~Y?PJ<  
che stub 支票存根   g2p/#\D\J  
closed account 己結清賬戶   `[x`#irD  
closing 結算   apQ` l^  
closing entries 結賬紀錄   tEP~`$9  
closing stock 期末存貨   $rFLhp}  
closing the book 結賬   cSy{*K{B  
columnar journal 多欄日記賬   !U38aHG  
combination 聯合   td{M%D,R"  
commission 佣金   hhQLld4  
commodity 商品   d>@&[C!28  
common stock 普通股   vL~nJv  
company 公司   Oi#F  
compensation 賠償   G/ToiUY  
compound interest 複利   ?:F#WDD  
consignee 承銷人   MzLnD D^  
consignment 寄銷   k@r%>Ul@  
consignor 寄銷人   >g8H  
consolidated balance sheet 合併資產負債表   )=6|G^  
consolidated profit and loss account 合併損益表   gB1w,96J  
consolidation 合併   F8{"Rk}  
construction cost 營建成本   ^6Y4=  
construction revenue 營建收入   t3%[C;@wB  
contract 合同   (bnyT?p%  
control account 統制賬戶   hd*bPj;  
copyright 版權  
K4938 v  
corporation 公司   8,
Iil:w  
cost 成本   w_o|k&~,  
cost accounting 成本會計   P)bS ;w\(Y  
cost of labour 勞工成本   Bu4J8eLx  
cost of production 生產成本   8z\v|-%Z  
cost of manufacture 製造成本   It.G-(  
cost of sales 銷貨成本   .9X
,)^D  
cost price 成本價格   kc#<Gr&Z&  
credit 貸方   Yg_;Eu0'?  
credit note 收款通知單   04{*iS95J  
creditor 債權人   oGz-lO{lt  
crossed check 橫線支票   P YWp2V/  
current account 往來活期賬戶   *`D(drnT{  
current asset 流動資產   y>}dKbCN  
current liability 流動負債   RK%N:!fq=  
current profit and loss 本期損益   QR4!r@*=  
debit 借方   3(D!]ku~
m  
debt 債務   &K Ti[   
debtor 債務人   }T([gc7~  
deed 契據   {.=4;   
deferred assets 遞延資產   O3,IR1  
deferred liabilities 遞延負債   4t3Y/X  
delivery 交貨   ~Y=v@] 2/  
delivery expense 送貨費   .ET@J`"M  
delivery order 出貨單   (80 Tbi~+  
demand draft 即期匯票   CMk0(sztU_  
demand note 即期票據   uA#uq^3  
demurrage charge 延期費   *xY}?vSs  
deposit 存款   \va'>?#o1  
deposit slip 存款單   nff X  
depreciation 折舊   AWkXWl}  
direct cost 直接成本   VKUoVOFvPR  
direct labour 直接人工   9I3vW]0x[  
director 董事   GF(<!PC  
discount 折扣   (.6~t<DRv  
discount on purchase 進貨折扣   cs0;:H*N*  
   9C;Hm>WEpP