[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。   oMLs22Do?  
$|&<cenMT  
acceptance 承兌   \nWb GS(  
account 賬戶   W.cc!8  
accountant 會計員   "fhQ{b$i  
accounting 會計   AY <L8  
accounting system 會計制度   6LCR ;~ ]  
accounts payable 應付賬款   4VeT]`C^h  
accounts receivable 應收賬款   ;8K>]T)  
accumulated profits 累積利益   )p;t '
*]  
adjusting entry ?#123;整記錄   uqI'e_&=&5  
adjustment ?#123;整   5bXpj86mY  
administration expense 管理費用   u*5}c7)uId  
advances 預付   [.xc`CF  
advertising expense 廣告費   /4+Q; P  
agency 代理   m{U
h{G$  
agent 代理人   !t~tIJ>6  
agreement 契約   fH_l2b[-3@  
allotments 分配數   ._A4:  
allowance 津貼   <"`f!k#[  
amalgamation 合併   <P0 P*>M  
amortization 攤銷   FJ!`[.t1AU  
amortized cost 應攤成本   R<Mp$K^b  
annuities 年金   :%Iv<d<  
applied cost 已分配成本   [PiMu,O[v  
applied expense 已分配費用   0[<'ygu  
applied manufacturing expense 己分配製造費用   o$%KbfXO]  
apportioned charge 攤派費用   XY9%aT*  
appreciation 漲價   K8-1?-W  
article of association 公司章程   :8}Qt^p  
assessment 課稅   rwW"B   
assets 資產   &FOq c  
attorney fee 律師費   Lk$Mfm5"M  
audit 審計   5W|wDy  
auditor 審計員   QQ{*j7i)  
average 平均數   NYg&8s.  
average cost 平均成本   t.RDS2N|  
bad debt 壞賬    v^Fu/
Y  
balance 餘額   }QQl.'
 
balance sheet 資產負債表   LX&O"YY  
bank account 銀行賬戶   JgP%4)]LV  
bank balance 銀行結存   tP2.D:( R  
bank charge 銀行手續費   j"TEp$x  
bank deposit 銀行存款   tBZ?UAe;  
bank discount 銀行貼現   f>cUdEPBb  
bank draft 銀行匯票   i,Z-UA|f=T  
bank loan 銀行借款   \Wppl,"6c  
bank overdraft 銀行透支   Z[Iej:o5  
bankers acceptance 銀行承兌   +8\?7,FY  
bankruptcy 破產   %
" mki>  
bearer 持票人   + `'wY?  
beneficiary 受益人   )g $T%  
bequest 遺產   8dt=@pwx&  
bill 票據   e?07o!7[;  
bill of exchange 匯票   QZ7W:%r(4  
bill of lading 提單  
]c'EJu  
bills discounted 貼現票據   IQ~Anp^R  
bills payable 應付票據   0;=]MEk?  
bills receivable 應收票據   sRcS-Yw[S  
board of directors 董事會   ?*kB>U9e  
bonds 債券   Ygg(qB1q  
bonus 紅利   ouoIbA9X  
book value 賬面價值   "W4|}plnu  
bookkeeper 簿記員   Y:Lkh>S1Q  
bookkeeping 簿記   ]w]BKpU=  
branch office general ledger 支店往來賬戶   vmfFR  
broker 經紀人   ;Z"Iv  
brought down 接前   Nknd8>Hy+  
brought forward 接上頁  
1g,gilc  
budget 預算   S;8=+I,  
by-product 副產品   + >:}  
by-product sales 副產品銷售   i88`W&tI{  
capital 股本   l6xqc,h!K  
capital income 資本收益   F &5iA\  
capital outlay 資本支出   'aD"v>  
capital stock 股本   >}]bKq  
capital stock certificate 股票   Vi'7m3&  
carried down 移後   NL-PQ%lUA  
carried forward 移下頁   ).u>%4=6  
cash 現金   SLNOOEN  
cash account 現金賬戶   S}0-2T[  
cash in bank 存銀行現金   +@8, uL  
cash on delivery 交貨收款   Q($@{[lT  
cash on hand 庫存現金   TI"Ki$jC  
cash payment 現金支付   LSXsq}  
cash purchase 現購   vKdS1Dn1  
cash sale 現沽   i^ILo,Q  
cashier 出?#123;員   !&@t  
cashiers check 本票   "~6&rt  
certificate of deposit 存款單折   DSp~k)  
certificate of indebtedness 借據   :l Z\=2D  
certified check 保付支票   tN.BI1 nB  
certified public accountant 會計師   Jzy:^PObT  
charges 費用   o2]Np~`g,  
charge for remittances 匯水手續費   xZV|QVY;  
charter 營業執照   F60m]NUM)c  
chartered accountant 會計師   N5cC!K  
chattles 動產   qf[J-"o  
check 支票   7+[L6q/K  
che stub 支票存根   ]:?hU^H]<  
closed account 己結清賬戶   _wW"Tn ]  
closing 結算   Sv>CVp*  
closing entries 結賬紀錄   Z~|%asjFE  
closing stock 期末存貨   Xfg?\j/  
closing the book 結賬   L/bvM?B^  
columnar journal 多欄日記賬   [fkt3fS  
combination 聯合   0BjP|API  
commission 佣金   2#UVpgX?  
commodity 商品   SST@   
common stock 普通股   ?&U~X)Q  
company 公司   7(LB}  
compensation 賠償   = 4'r+2[  
compound interest 複利   +f_3JL$  
consignee 承銷人   0.(7R,-  
consignment 寄銷   EW]8k@&g  
consignor 寄銷人   .0X 5Vy  
consolidated balance sheet 合併資產負債表   j \#y  
consolidated profit and loss account 合併損益表   $Nj' _G\}  
consolidation 合併   iZ ;562Mo  
construction cost 營建成本   ;1TQr3w  
construction revenue 營建收入   "oR%0pU*  
contract 合同   oMq:4W,  
control account 統制賬戶   f=4q]y#& X  
copyright 版權   brF) %x`  
corporation 公司   '^2bC  
cost 成本   Ipow Jw^  
cost accounting 成本會計   `j.-hy>s  
cost of labour 勞工成本   -b  )~  
cost of production 生產成本   ?i~mt'O  
cost of manufacture 製造成本   v}^uN+a5  
cost of sales 銷貨成本   MP Q?Q]'  
cost price 成本價格   >-`-D=!V  
credit 貸方   Nlm3RxSn  
credit note 收款通知單   JVPLE*T  
creditor 債權人   <2I<Z'B,e  
crossed check 橫線支票   DPl&e-`  
current account 往來活期賬戶   #'y^@90R  
current asset 流動資產   86Xf6Ea  
current liability 流動負債   uH)v\Js  
current profit and loss 本期損益   09Z\F^*$F  
debit 借方   w~e$ul(IQM  
debt 債務   dJ{'b'#  
debtor 債務人   +/#Lm#*nu%  
deed 契據   XJ7mvLM;  
deferred assets 遞延資產   7 /DDQ  
deferred liabilities 遞延負債   P[Id[}5Pw  
delivery 交貨   M_;hfpJZ  
delivery expense 送貨費   nh"LdHqiDB  
delivery order 出貨單   PV/hnVUl  
demand draft 即期匯票   \e?w8R.6w^  
demand note 即期票據   EI&)+cC  
demurrage charge 延期費   z}P1+Pm  
deposit 存款   >#xIqxV,  
deposit slip 存款單   rPJbbV",+^  
depreciation 折舊   U {sT %G  
direct cost 直接成本   x.U:v20`  
direct labour 直接人工   =G1 5eZW  
director 董事   l;;"v) C8  
discount 折扣   W -5wjc  
discount on purchase 進貨折扣   yd`f<Hr<m  
   T`Qg+Q$