[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。   i?W]*V~ply  

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acceptance 承兌   4[(?L{  
account 賬戶   `+fk `5Y  
accountant 會計員   \L %q[  
accounting 會計   n`QO(pZ6+  
accounting system 會計制度   1(#RN9   
accounts payable 應付賬款   Zr9d& |$  
accounts receivable 應收賬款   %2zas(b9j  
accumulated profits 累積利益   yYBNH1  
adjusting entry ?#123;整記錄   uwId  
adjustment ?#123;整   W{\EE[XhCf  
administration expense 管理費用   'FqEB]gu  
advances 預付   4D GY6PS  
advertising expense 廣告費   y-<$bA[K~  
agency 代理   SL g+H  
agent 代理人   ])S$x{.g  
agreement 契約   "]w!`^'_  
allotments 分配數  
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allowance 津貼   >KKeV(Ur  
amalgamation 合併   hXPocP  
amortization 攤銷   @$EjD3Z-  
amortized cost 應攤成本   Ia'x]
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annuities 年金   SF"#\{cjj  
applied cost 已分配成本   x!`b'U\  
applied expense 已分配費用   ">4PePt.n  
applied manufacturing expense 己分配製造費用   ]79~:m[C  
apportioned charge 攤派費用   Hw y5G;  
appreciation 漲價  
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article of association 公司章程  
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assessment 課稅    >6IXuq  
assets 資產   hR!}u}ECd  
attorney fee 律師費   f.J9) lfb  
audit 審計   64h_1,U  
auditor 審計員   z'_&|-m  
average 平均數   5Yn{?r\#F  
average cost 平均成本   Ny.*G@&  
bad debt 壞賬   -}E)M}W  
balance 餘額   |.Em_*V G  
balance sheet 資產負債表   m$,cH>E  
bank account 銀行賬戶   !O 4<I_EY{  
bank balance 銀行結存   #UBB lE#  
bank charge 銀行手續費   G l_\Vy  
bank deposit 銀行存款   Zd8drT'@#  
bank discount 銀行貼現   Sf=F cb  
bank draft 銀行匯票   ^Wif!u/HM  
bank loan 銀行借款   `bzr_fJ  
bank overdraft 銀行透支   IF5sqv  
bankers acceptance 銀行承兌   Ap%d<\,Z  
bankruptcy 破產   \Bt=bu>Z  
bearer 持票人   ';&0~[R[  
beneficiary 受益人   sZ]'DH&_(  
bequest 遺產   c6t2Q6zV  
bill 票據   sfyBw  
bill of exchange 匯票   O%fUm0O d  
bill of lading 提單   J`YnT  
bills discounted 貼現票據    NvUu
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bills payable 應付票據   <njI Xa{  
bills receivable 應收票據   &S<?07Z  
board of directors 董事會   i
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bonds 債券   T~s&)wD  
bonus 紅利   *e%Dg{_  
book value 賬面價值   3\7'm]  
bookkeeper 簿記員   nrF%w H/5  
bookkeeping 簿記   "EN98^ Sl  
branch office general ledger 支店往來賬戶   5.O-(eSa0&  
broker 經紀人   2dXU0095  
brought down 接前   a_Z.J
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brought forward 接上頁   tB GkRd!  
budget 預算   "fRlEO[9  
by-product 副產品   _t$lcOT  
by-product sales 副產品銷售   qo61O\qm  
capital 股本   5woIGO3X  
capital income 資本收益   U&,r4>V@h>  
capital outlay 資本支出   +Y^-e.UO  
capital stock 股本   MhHr*!N"}  
capital stock certificate 股票   hK:#+hg,  
carried down 移後   +xn&K"]:3  
carried forward 移下頁   2_Pz^L  
cash 現金   |VTWw<{LX  
cash account 現金賬戶   ;:AG2z
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cash in bank 存銀行現金   cC b>zI  
cash on delivery 交貨收款   mG>T`c|r3  
cash on hand 庫存現金   yQ<6p3  
cash payment 現金支付   Bh\ [CY  
cash purchase 現購   v;K{|zUdB  
cash sale 現沽   tU9rCL:P  
cashier 出?#123;員   01&*`0?  
cashiers check 本票   (hpTJsZ  
certificate of deposit 存款單折   ''$` ;?t>  
certificate of indebtedness 借據   D_O5k|-V  
certified check 保付支票   R"m.&%n  
certified public accountant 會計師   M7`UoTc+>d  
charges 費用   )W[KD,0+j  
charge for remittances 匯水手續費   !}iLO0  
charter 營業執照   `K$:r4/[  
chartered accountant 會計師   %2^['8t#NH  
chattles 動產   @:S$|D~  
check 支票   }9MW!Ss  
che stub 支票存根   \7|s$ XQ\  
closed account 己結清賬戶   j'G"ZPw1  
closing 結算   w;lx:j!Vp$  
closing entries 結賬紀錄   $~ pr+Ei  
closing stock 期末存貨   ;6DR.2}?>  
closing the book 結賬    <'g0il  
columnar journal 多欄日記賬   &i4 (s%z#  
combination 聯合   B(S5+Y  
commission 佣金   /IGrp
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commodity 商品   Q.j-C}a  
common stock 普通股   M\:"~XW  
company 公司   w:m'uB%W  
compensation 賠償   $-C6pZN(X  
compound interest 複利   (1j(*
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consignee 承銷人   @"q~AY  
consignment 寄銷   (Q}PeKM?jq  
consignor 寄銷人   X
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consolidated balance sheet 合併資產負債表   C!aX45eg  
consolidated profit and loss account 合併損益表   FiV^n6-F`  
consolidation 合併   `77;MGg*  
construction cost 營建成本   RM?
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construction revenue 營建收入   :d!i[W*  
contract 合同   ve64-D  
control account 統制賬戶   D7Rbho<  
copyright 版權    d'**wh,  
corporation 公司   TkoCyD9  
cost 成本   } (GQDJp  
cost accounting 成本會計   D6pEQdX`  
cost of labour 勞工成本   0X S' v,|  
cost of production 生產成本   ~gzpX,{n  
cost of manufacture 製造成本   Poylq]F  
cost of sales 銷貨成本   egIS rmL+X  
cost price 成本價格   <O`q3u
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credit 貸方   lHj7O&+  
credit note 收款通知單   aa qjE  
creditor 債權人   ZQ-z2s9U  
crossed check 橫線支票   Z"+rg9/p  
current account 往來活期賬戶   .J7-
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current asset 流動資產   #L+s%OJ`  
current liability 流動負債   `5~o=g  
current profit and loss 本期損益   H'0J1\ h  
debit 借方   01SFOPuR%(  
debt 債務   \:f}X
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debtor 債務人   .Q6{$Y%l   
deed 契據   8
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deferred assets 遞延資產   |[n|=ORI'  
deferred liabilities 遞延負債   [/2@=Uh-  
delivery 交貨   tg m{gR  
delivery expense 送貨費   JY,l#?lM{  
delivery order 出貨單   fxf GJNR  
demand draft 即期匯票   hzf}_
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demand note 即期票據   A$Jn3Xd~!  
demurrage charge 延期費   0UAr}H.:  
deposit 存款   YM4U.! 4o  
deposit slip 存款單   *rMN,B@  
depreciation 折舊   1>O0Iu  
direct cost 直接成本   _o=`-iy9  
direct labour 直接人工   ",,qFM!  
director 董事   %/,Uk+3p  
discount 折扣   Q*{H]  
discount on purchase 進貨折扣   D3Ea2}8  
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