[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。   }mx>3G{d  
)=]u]7p}  
acceptance 承兌   zOfMKrRG  
account 賬戶   <<5x"W(,  
accountant 會計員   4[o/p8*/  
accounting 會計   xP61^*-2  
accounting system 會計制度   ]8;2Oh   
accounts payable 應付賬款   )GC9%mF;  
accounts receivable 應收賬款   @3_[NI%  
accumulated profits 累積利益   ;?K>dWf3f  
adjusting entry ?#123;整記錄   CqkY_z  
adjustment ?#123;整   9iy3 dy^  
administration expense 管理費用   zY^QZceq"  
advances 預付   6PyODW;R/5  
advertising expense 廣告費   fp`k1Uq@  
agency 代理   [42Eq
VR  
agent 代理人   dPmtU{E<M  
agreement 契約   *@(j'0hj  
allotments 分配數   XQhbH^  
allowance 津貼   Fk*C8  
amalgamation 合併   DbIn3/WNe  
amortization 攤銷   s-"oT=  
amortized cost 應攤成本   =(cfo_B@K  
annuities 年金   4 !k0  
applied cost 已分配成本   T5gL  
applied expense 已分配費用   IB%Hv]  
applied manufacturing expense 己分配製造費用   .FWi$B';  
apportioned charge 攤派費用   G%#M17   
appreciation 漲價   5xIOi(3`Q  
article of association 公司章程   Sz'H{?"  
assessment 課稅   6 #m:=  
assets 資產   P'<D0   
attorney fee 律師費   }xG~a=,  
audit 審計   >5c38D7k)  
auditor 審計員   z1vSt[s  
average 平均數   kmZ  U;Z  
average cost 平均成本   Vu1swq)l  
bad debt 壞賬   @ ||GMA+|  
balance 餘額   Y0B d[  
balance sheet 資產負債表   3Q\k!$zq  
bank account 銀行賬戶   _p^&]eQ+k#  
bank balance 銀行結存  
,JONc9  
bank charge 銀行手續費   1kdQh&~G  
bank deposit 銀行存款   fB"It~ p  
bank discount 銀行貼現   (D~NW*,9  
bank draft 銀行匯票   [+.P'6/[$R  
bank loan 銀行借款   4E 32DG*  
bank overdraft 銀行透支   [MI
?  
bankers acceptance 銀行承兌   l`(pV ;{W  
bankruptcy 破產   >uy(N  
bearer 持票人   o)r%4YOL  
beneficiary 受益人   FL?Ndy"I  
bequest 遺產   FwaYp\z  
bill 票據   ^"!)p2=  
bill of exchange 匯票   5JggU  
bill of lading 提單   -hpC8YS  
bills discounted 貼現票據   5ji#rIAhxh  
bills payable 應付票據   Qt
(4N!j  
bills receivable 應收票據   /Ps5Og  
board of directors 董事會   4khc *fh  
bonds 債券   sHn-#SGm  
bonus 紅利   ,WgEl4  
book value 賬面價值   -![>aqWmj1  
bookkeeper 簿記員   gt|:K)[,6  
bookkeeping 簿記   B82SAV/O  
branch office general ledger 支店往來賬戶   H*R4AE0  
broker 經紀人   .\}nDT  
brought down 接前   }Jm~b9j  
brought forward 接上頁   ipH'}~=ID  
budget 預算   Uf\,U8UB  
by-product 副產品   c6~<vV'}  
by-product sales 副產品銷售    7I;A5f  
capital 股本   ("txj[v-/  
capital income 資本收益   kpLx?zW--q  
capital outlay 資本支出   ;!Q}g19C  
capital stock 股本   "*JyNwf  
capital stock certificate 股票   `Ti?hQm/  
carried down 移後   p|RFpn2ygF  
carried forward 移下頁   6!$
2nK+  
cash 現金   pZV=Co3!I  
cash account 現金賬戶   k#DMd9
 
cash in bank 存銀行現金   9D,/SZ-v  
cash on delivery 交貨收款  
{No Y`j5S  
cash on hand 庫存現金   owKOH {otf  
cash payment 現金支付   PCs`aVZ  
cash purchase 現購   ;q&2$Mb  
cash sale 現沽   3u@=]0ZN  
cashier 出?#123;員   {2=f,,|+f  
cashiers check 本票   ;:Q&Rf"@%  
certificate of deposit 存款單折   @D+2dT0[M  
certificate of indebtedness 借據   +XoY@|Djd  
certified check 保付支票   Y wu > k  
certified public accountant 會計師   @;`d\lQ  
charges 費用   rPUk%S  
charge for remittances 匯水手續費   xjH({(/B>a  
charter 營業執照   HMl M!Xk?  
chartered accountant 會計師   n?}7vz;  
chattles 動產   T))F r:  
check 支票   s~g0VNu Y  
che stub 支票存根   6`V~cVu  
closed account 己結清賬戶   9*;OHoDh  
closing 結算   aK5O 0`  
closing entries 結賬紀錄   A?4s+A@Eg  
closing stock 期末存貨   E:ti]$$  
closing the book 結賬   $b`~KMO  
columnar journal 多欄日記賬   &\L\n
}i-  
combination 聯合   |}D5q| d@n  
commission 佣金   'h3yxf}\  
commodity 商品   -n~%v0D8c  
common stock 普通股   +V9<ug6T  
company 公司   ?4H>1Wk
b  
compensation 賠償   /y[zOT6  
compound interest 複利   >bbvQb+j  
consignee 承銷人   h 42dk(B  
consignment 寄銷   F42?h:y8I  
consignor 寄銷人   'tn-o  
consolidated balance sheet 合併資產負債表   c
xpG6c  
consolidated profit and loss account 合併損益表   9?zi  
consolidation 合併   BXa.XZ<n(  
construction cost 營建成本   W,bu=2K6  
construction revenue 營建收入   q"Th\? }%  
contract 合同   0P^&{ek+)  
control account 統制賬戶   qc"PTv0q  
copyright 版權   |oX1J<LM  
corporation 公司   bu,xIT^  
cost 成本   tNC;CP#R+  
cost accounting 成本會計   a,eJO??  
cost of labour 勞工成本   Mt\.?V:  
cost of production 生產成本   vEC#W43l  
cost of manufacture 製造成本   *^i"q\n5(  
cost of sales 銷貨成本   P 9?I]a)G  
cost price 成本價格   DSL3+%KF#  
credit 貸方   Q=h37]U+  
credit note 收款通知單   RW|Xh8.O  
creditor 債權人   I]6,hygs  
crossed check 橫線支票   Ws;X;7tS  
current account 往來活期賬戶   8/zv3.+[  
current asset 流動資產   6!Uk c'r  
current liability 流動負債   7g-{<d  
current profit and loss 本期損益   J!d=aGY0-  
debit 借方   )*nZ6Cg'  
debt 債務   d5#z\E??  
debtor 債務人   CG]/.  
deed 契據   BDT"wy8  
deferred assets 遞延資產   g>;"Fymc'  
deferred liabilities 遞延負債   ~ugH2jiB  
delivery 交貨   UY^TTRrH  
delivery expense 送貨費   oq[r+E-]$@  
delivery order 出貨單   ;!,I1{`  
demand draft 即期匯票   !dOpLUh l  
demand note 即期票據   rAh| r}R  
demurrage charge 延期費    & {=}U  
deposit 存款   !112u#V  
deposit slip 存款單   iiv`ji  
depreciation 折舊   q+{yv  
direct cost 直接成本   z LZHVvL3  
direct labour 直接人工   hQwUwfoe@  
director 董事   Qt.|YB8  
discount 折扣   8u7QF4 Id  
discount on purchase 進貨折扣   ?\_vqW  
   (g0U v.*