[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。   t
)LU\!  
IWQ&6SDW$z  
acceptance 承兌   +Y7Pg'35  
account 賬戶   l{8CISO*  
accountant 會計員   S#k{e72 *  
accounting 會計   wTTRoeJ}  
accounting system 會計制度   hH px?9O+!  
accounts payable 應付賬款   @|DmE!)  
accounts receivable 應收賬款   9qEOgJ  
accumulated profits 累積利益   5? Wg%@  
adjusting entry ?#123;整記錄   s3seK6x'  
adjustment ?#123;整   d>&\V)E  
administration expense 管理費用   qmEo qU  
advances 預付   iAK/d)bq  
advertising expense 廣告費   /J;;|X#P  
agency 代理   sc%dh?m7  
agent 代理人   {(;B 5rs  
agreement 契約   P@C c]Z  
allotments 分配數   Vc|NL^  
allowance 津貼   +$PFHXB  
amalgamation 合併   TFO74^  
amortization 攤銷   _ \l HI  
amortized cost 應攤成本   gt/!~f0r  
annuities 年金   6J\q`q(W(  
applied cost 已分配成本   \*uugw,\y  
applied expense 已分配費用   Uj,g]e8e  
applied manufacturing expense 己分配製造費用  
/jR8|sb  
apportioned charge 攤派費用   6+iK!&+=  
appreciation 漲價   p'}lN|"{O  
article of association 公司章程   (-\]A|
 
assessment 課稅   k{a)gFH O  
assets 資產   /_q#ah  
attorney fee 律師費   7aQn;  
audit 審計   ehE-SrkU'  
auditor 審計員   _lP4}9p  
average 平均數   yw'ezpO"  
average cost 平均成本   \#++s&06  
bad debt 壞賬   S;8.y
j-  
balance 餘額   >b>gr OX  
balance sheet 資產負債表   uJY.5w  
bank account 銀行賬戶   j{)~QD?  
bank balance 銀行結存   
KY g3U  
bank charge 銀行手續費   .a,(pq Jg  
bank deposit 銀行存款   /ERNS/w  
bank discount 銀行貼現   G?<pBMy  
bank draft 銀行匯票   dKm`14f]@G  
bank loan 銀行借款   dQ<(lz
S~  
bank overdraft 銀行透支   _s*! t  
bankers acceptance 銀行承兌   E5gl^Q?Z  
bankruptcy 破產   ,Aj }]h\L  
bearer 持票人   xQo~%wW,?  
beneficiary 受益人   l<xFnj  
bequest 遺產   K_>/lirE?  
bill 票據   EjSD4   
bill of exchange 匯票   IcFK,y%1  
bill of lading 提單   c;wA  
bills discounted 貼現票據   Y 9i][  
bills payable 應付票據   ,]7XMU3  
bills receivable 應收票據   J)*8|E9P  
board of directors 董事會   E~RV1)  
bonds 債券   4)^vMG&  
bonus 紅利   Fc'[+L--Q  
book value 賬面價值   H* /&A9("  
bookkeeper 簿記員   kwlC[G$j7  
bookkeeping 簿記   ]G*$W+G]  
branch office general ledger 支店往來賬戶   6R 2uW v  
broker 經紀人   RM,'o[%  
brought down 接前   YBvd q 1  
brought forward 接上頁   G#0,CLGN^  
budget 預算   rz.IoQo  
by-product 副產品   >A($8=+#x  
by-product sales 副產品銷售   X`1p'J D  
capital 股本   *S4aF*Qk  
capital income 資本收益   Lm|
al.Z  
capital outlay 資本支出   6vobta^w  
capital stock 股本   K_#UZA< Y  
capital stock certificate 股票   JNBT^=x  
carried down 移後   kOipH |.x  
carried forward 移下頁   EwQae(PpA  
cash 現金   .&iN(Bd  
cash account 現金賬戶   =/9<(Tt%m  
cash in bank 存銀行現金   o1k#."wHr  
cash on delivery 交貨收款   ~<,Sh~Ana.  
cash on hand 庫存現金   U 5<@<j(@  
cash payment 現金支付   L\L"mc|O  
cash purchase 現購   ffk4mhH  
cash sale 現沽   a#y{pT2 b  
cashier 出?#123;員   xNX'~B^4d  
cashiers check 本票   8=F%+  
certificate of deposit 存款單折   }0;Sk(B>  
certificate of indebtedness 借據   azX`oU,l  
certified check 保付支票   b_vTGl1_6  
certified public accountant 會計師   t$ZkdF  
charges 費用   gxmc|  
charge for remittances 匯水手續費   .C= I^  
charter 營業執照   GNU;jSh5  
chartered accountant 會計師   ,I`_F,  
chattles 動產   5UOk)rOf  
check 支票   _{Y$o'*#I  
che stub 支票存根   !SF^a6jT  
closed account 己結清賬戶   eYEc^nC,c)  
closing 結算   ZEGd4_ux  
closing entries 結賬紀錄   ~`R1sSr"  
closing stock 期末存貨   ~@P)tl>  
closing the book 結賬  
{/ &B!zvl  
columnar journal 多欄日記賬   KlUqoJ;"  
combination 聯合   /U* yw5  
commission 佣金   zfjw;sUX  
commodity 商品   Rp/-Pv   
common stock 普通股   pjN:&#Y]  
company 公司   ^i`*Wm@!  
compensation 賠償   +'XhC#:  
compound interest 複利   xl2g0?   
consignee 承銷人   GwQn;gkF  
consignment 寄銷   V@Wcb$mgk  
consignor 寄銷人   :woa&(wN;1  
consolidated balance sheet 合併資產負債表   Dp^/gL=  
consolidated profit and loss account 合併損益表   !8$RBD %  
consolidation 合併   ^~l  $&~  
construction cost 營建成本   }-p,iTm  
construction revenue 營建收入   Km*<Kfcz  
contract 合同   ><Uk*mwL  
control account 統制賬戶   io4aYB\  
copyright 版權   ,4Y*:JU4  
corporation 公司   'qy#)F  
cost 成本   'msmX
X@q  
cost accounting 成本會計   uvB1VV4  
cost of labour 勞工成本   SRCOs1(EK9  
cost of production 生產成本   8i:[:Z  
cost of manufacture 製造成本   >Z\BfH  
cost of sales 銷貨成本   5@P-g  
cost price 成本價格   R2LK.bTVn  
credit 貸方   m:{tgcE  
credit note 收款通知單   0{ R/<N  
creditor 債權人    (M`|'o!  
crossed check 橫線支票    Oh`2t c-  
current account 往來活期賬戶   sX:lE^)-z  
current asset 流動資產   (1){A8=?o  
current liability 流動負債   ut5yf
$%  
current profit and loss 本期損益   Y8ehmz|g]J  
debit 借方   cOku1g8  
debt 債務   Qb`C)Nh:  
debtor 債務人   ( v@jc8 y  
deed 契據   m;/i<:`  
deferred assets 遞延資產   NHiq^ojk  
deferred liabilities 遞延負債   onl>54M^  
delivery 交貨   qI2'u %  
delivery expense 送貨費   7>-yaL{  
delivery order 出貨單   g-@h>$< 1  
demand draft 即期匯票   )^ <3\e  
demand note 即期票據   o6|-=FcvC  
demurrage charge 延期費   I]uhi{\C  
deposit 存款   Q%5F ]`VN  
deposit slip 存款單   l`gTU?<xd  
depreciation 折舊   ',mW`ZN  
direct cost 直接成本   Y\?j0X;  
direct labour 直接人工   ($WE=biZ&  
director 董事   Kt `  
discount 折扣   !k<:k "7  
discount on purchase 進貨折扣   n`L,]dco  
   J70D+