[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。   e@<?zS6  

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acceptance 承兌   0\QR!*'$  
account 賬戶   |V,<+BE i  
accountant 會計員   Ri7((x]H"  
accounting 會計   FY3IUG  
accounting system 會計制度   ['qnn|  
accounts payable 應付賬款   &(pjqV  
accounts receivable 應收賬款   O6s.<`\  
accumulated profits 累積利益   o*S"KX$  
adjusting entry ?#123;整記錄    $)~   
adjustment ?#123;整   /F/;G*n  
administration expense 管理費用   %VNlXHO.  
advances 預付   aAt>QxGQ W  
advertising expense 廣告費   
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agency 代理   1R%1h9I4'  
agent 代理人   2[yBD-":  
agreement 契約   2tQ`/!m>v$  
allotments 分配數   Jf;?XP]z  
allowance 津貼   =6nD si bf  
amalgamation 合併   dl]#
 
amortization 攤銷   Q;/a F`  
amortized cost 應攤成本   WgQBGch,!  
annuities 年金   V A^l+Z,d  
applied cost 已分配成本   'fd1Pj9~$  
applied expense 已分配費用   ts~{w;c  
applied manufacturing expense 己分配製造費用   8(U{2B8>\%  
apportioned charge 攤派費用   u{H?4|'(  
appreciation 漲價   ^%T7.1'x  
article of association 公司章程   2][DZl  
assessment 課稅   30j|D3-  
assets 資產   ,\)a_@@k  
attorney fee 律師費   ?)4?V\$  
audit 審計   j7QX,_Q  
auditor 審計員   vG41Ck1  
average 平均數   f:
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average cost 平均成本   [#^#+ |{\  
bad debt 壞賬   WN]<q`.  
balance 餘額   ,L> ar)B  
balance sheet 資產負債表   = "ts`>  
bank account 銀行賬戶   uRV<?y%  
bank balance 銀行結存   B^ 7eoW  
bank charge 銀行手續費   F'RUel_%  
bank deposit 銀行存款   }ut]\ ]b  
bank discount 銀行貼現   mB '3N;~  
bank draft 銀行匯票   %:v`EjRD0  
bank loan 銀行借款   *Nb#W!  
bank overdraft 銀行透支   6 ,ANN
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bankers acceptance 銀行承兌   $rB3m~c|  
bankruptcy 破產   Ka!I`Yf  
bearer 持票人   JAc_kl{4O  
beneficiary 受益人   ~EiH-z4U  
bequest 遺產   [IZM.r`Z  
bill 票據   ~"x5U{K48S  
bill of exchange 匯票   OR6ML-|  
bill of lading 提單   w
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bills discounted 貼現票據   ZfAzc6J?\  
bills payable 應付票據   E$s/]wnr[  
bills receivable 應收票據   d50Vtm\  
board of directors 董事會   \ gwXH  
bonds 債券   1Nn@L2b 2  
bonus 紅利   IXLO
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book value 賬面價值   p&p.Q^"ok  
bookkeeper 簿記員   :fcM:w&  
bookkeeping 簿記   .1 )RW5|c  
branch office general ledger 支店往來賬戶   :Sg&0Wj+#j  
broker 經紀人   d[ gl]tj9  
brought down 接前   -;(Q1)&  
brought forward 接上頁    9Ru;`  
budget 預算   h+~P"i}&\  
by-product 副產品   ^?"\?M1  
by-product sales 副產品銷售   RrrK*Fk8=  
capital 股本   j-@kW'K  
capital income 資本收益   66&EBX}  
capital outlay 資本支出   pE]?x$5U  
capital stock 股本   +]xFoH  
capital stock certificate 股票   &$FvWFRh#  
carried down 移後   6(&Y(/  
carried forward 移下頁   -!M,75nU  
cash 現金   &Nl2sey  
cash account 現金賬戶   'vV$]/wBF  
cash in bank 存銀行現金   I_)*)d44_  
cash on delivery 交貨收款   `m@U!X  
cash on hand 庫存現金   _cH @I?B  
cash payment 現金支付   I`RBj`IF  
cash purchase 現購   J:dof:q  
cash sale 現沽   0*%&>  
cashier 出?#123;員   LHCsk{3
 
cashiers check 本票   b8KsR=]4I  
certificate of deposit 存款單折   ^ZeJ[t&!#  
certificate of indebtedness 借據   9v)%dO.  
certified check 保付支票   *V^ #ga#A  
certified public accountant 會計師   ^>&k]T`  
charges 費用   2RtHg_d_l  
charge for remittances 匯水手續費   $& ~;@*[  
charter 營業執照   8ovM\9qT  
chartered accountant 會計師   !cW[G/W8  
chattles 動產   t@oK~ Nr  
check 支票    NW9n  
che stub 支票存根   <lxD}DH=  
closed account 己結清賬戶   .lG5=Th!
 
closing 結算   \t4tiCw  
closing entries 結賬紀錄   e;YW6}'}  
closing stock 期末存貨   Yj(4&&Q  
closing the book 結賬   1^J`1  
columnar journal 多欄日記賬   FN[R(SLbL  
combination 聯合   `s#Hq\C  
commission 佣金   /?-7Fg+,  
commodity 商品   \,UZX&ip  
common stock 普通股   ~ AQp|  
company 公司   Rf %HIAVE  
compensation 賠償   5r{;CKKz
 
compound interest 複利   !<@J6??a}s  
consignee 承銷人   9.O8/0w7LV  
consignment 寄銷   ybdd;t}&1  
consignor 寄銷人   uwIc963  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   VObrlOkp  
consolidation 合併   dj6*6qX0'^  
construction cost 營建成本   vH%gdpxX  
construction revenue 營建收入   Fig&&b a  
contract 合同   I3S9Us-\  
control account 統制賬戶   `BFIC7a  
copyright 版權   V_n<?9^4  
corporation 公司   (WlIwKP  
cost 成本   ;!@EixN-YH  
cost accounting 成本會計   0o&MB Dp  
cost of labour 勞工成本   +?D6T!
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cost of production 生產成本   d^ ZMS~\*  
cost of manufacture 製造成本   E .6HpIx  
cost of sales 銷貨成本   cp Ear  
cost price 成本價格   H(^bC5'  
credit 貸方   n}-
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credit note 收款通知單   $gle8Z-  
creditor 債權人   4b]a&_-}  
crossed check 橫線支票   yI{5m^s{  
current account 往來活期賬戶   G28O%jD?  
current asset 流動資產   'WyTI^K9  
current liability 流動負債   4pz|1Hw7  
current profit and loss 本期損益   &:*q_$]Oz  
debit 借方   ITuq/qts]A  
debt 債務   =dP{Gh  
debtor 債務人   ]LPQYL  
deed 契據   v0*N)eqDGd  
deferred assets 遞延資產   O OFVnu  
deferred liabilities 遞延負債   L?&'xzt B  
delivery 交貨   2i#Sn'1  
delivery expense 送貨費   $.St ej1  
delivery order 出貨單   bucR">_p  
demand draft 即期匯票   d?,M /$h  
demand note 即期票據   96Wp!]*  
demurrage charge 延期費   C"T1MTB  
deposit 存款   >ndJNinV  
deposit slip 存款單   :q##fG'm/  
depreciation 折舊   JMBK{JK>  
direct cost 直接成本   Zc&&[g  
direct labour 直接人工   vW,snxK6y&  
director 董事   5m$2Ku  
discount 折扣   sPAg)6&M  
discount on purchase 進貨折扣   5__+_hO ;3  
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