[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。    Hu2g (!  

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acceptance 承兌   [t)i\ }V  
account 賬戶   Y rnqi-P  
accountant 會計員   8J U~Q  
accounting 會計   ov> L-  
accounting system 會計制度   V *y  
accounts payable 應付賬款   r@UY$z  
accounts receivable 應收賬款   ?^5*[H  
accumulated profits 累積利益   zm"g,\.d  
adjusting entry ?#123;整記錄   s""8 V_,;  
adjustment ?#123;整   7V``f:#d  
administration expense 管理費用   3m7V6##+  
advances 預付   *9wHH-#  
advertising expense 廣告費   o_m.MMEU  
agency 代理   4x=Y9w0?8  
agent 代理人   fG5}'8  
agreement 契約   ' uw&f;/E  
allotments 分配數   Mwk_SCy  
allowance 津貼   =nZd"t'p|  
amalgamation 合併   Xe+FMbBco  
amortization 攤銷   a/#,Y<kJ  
amortized cost 應攤成本   5)<jP
yC  
annuities 年金   FWN%JCOj@  
applied cost 已分配成本   8QBL:7<  
applied expense 已分配費用   e/\_F+jyc  
applied manufacturing expense 己分配製造費用   |:[vpJFK  
apportioned charge 攤派費用   2=+ ,jX{  
appreciation 漲價   XnOl*#P  
article of association 公司章程   _8`
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assessment 課稅   %;?3A#  
assets 資產   @1Lc`;Wd  
attorney fee 律師費   y@JYkp>I  
audit 審計   Jz'+@q6h  
auditor 審計員   1zW6Pb  
average 平均數   <Rt@z|Zv  
average cost 平均成本   *4y r7~S5  
bad debt 壞賬   Jj:4@p:  
balance 餘額   .CpO+z  
balance sheet 資產負債表   5C?1`-&65V  
bank account 銀行賬戶   OG`Oi^2  
bank balance 銀行結存   4gENV{L  
bank charge 銀行手續費   W7"s
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bank deposit 銀行存款   D*,H%xA  
bank discount 銀行貼現   s'
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bank draft 銀行匯票   #Qd3
A  
bank loan 銀行借款   2jC\yY |PN  
bank overdraft 銀行透支   6P|neb}  
bankers acceptance 銀行承兌   L9)&9 /f  
bankruptcy 破產    Z.JTq~`I  
bearer 持票人   fh<G&E8 p  
beneficiary 受益人   &0`7_g7G  
bequest 遺產   i[#Tn52D  
bill 票據   )v0vdAh'b  
bill of exchange 匯票   T7'$A!c  
bill of lading 提單   g2q=&eI"  
bills discounted 貼現票據   9Z 4R!Q  
bills payable 應付票據   [K- s\  
bills receivable 應收票據   rgY~8PY"  
board of directors 董事會   ` 454=3H  
bonds 債券   _jz=BRO$  
bonus 紅利   p<e~x/@m*  
book value 賬面價值   _: K\v8  
bookkeeper 簿記員   1 Y&d%AA  
bookkeeping 簿記   lR!$+atW  
branch office general ledger 支店往來賬戶   a=dN.OB}F7  
broker 經紀人   cj *4XYu  
brought down 接前   8>9+w/DL  
brought forward 接上頁   }dM^6 Kd%  
budget 預算   b.;W|$.  
by-product 副產品   4{KsCd)  
by-product sales 副產品銷售   }o4Cd$,8  
capital 股本   L')zuI  
capital income 資本收益   4KnDXQ%  
capital outlay 資本支出   Zpmy)W]1  
capital stock 股本   P'8E8_M}  
capital stock certificate 股票   SH.'E Hd  
carried down 移後   Jk*MxlA.b  
carried forward 移下頁   -,&Xp>u\  
cash 現金   ~7 TzUb  
cash account 現金賬戶   UsTPNQj  
cash in bank 存銀行現金   xo$ZPnf(zv  
cash on delivery 交貨收款   jo~Pr  
cash on hand 庫存現金   L/I-(08!Y:  
cash payment 現金支付   Kf.b <wP{  
cash purchase 現購   ;l' I.j  
cash sale 現沽   >. Y~F(  
cashier 出?#123;員   d9(FwmE  
cashiers check 本票   F@BNSs N=  
certificate of deposit 存款單折   w3@te\  
certificate of indebtedness 借據   2wd(0K}b  
certified check 保付支票   _,^sI%  
certified public accountant 會計師   p P @#|T  
charges 費用   &ly[mBP~  
charge for remittances 匯水手續費   1;W>ceN"  
charter 營業執照   7}Sw(g)o7  
chartered accountant 會計師   LjH];=R  
chattles 動產   Ogb_WO;)  
check 支票   AZa3!e/1  
che stub 支票存根   C N"c  
closed account 己結清賬戶   3jNcL{  
closing 結算   1 .M?Hp9i  
closing entries 結賬紀錄   v09f#t$;5  
closing stock 期末存貨   Fv 9Z'#t  
closing the book 結賬   i]nE86.;  
columnar journal 多欄日記賬   I9E@2[=!  
combination 聯合   61'7b`:(hi  
commission 佣金   )~` zjVx_  
commodity 商品  
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common stock 普通股   *s^5BLI9  
company 公司   {x8`gP\H  
compensation 賠償   bbJa,}R  
compound interest 複利   ')BQ 0sg  
consignee 承銷人   ?vVkZsU  
consignment 寄銷   %_ ~[+~#  
consignor 寄銷人   t`AD9 H"\!  
consolidated balance sheet 合併資產負債表   6voK{C4J  
consolidated profit and loss account 合併損益表   ciTQH
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consolidation 合併   +FiV!nRkZ  
construction cost 營建成本   &l Q j?]  
construction revenue 營建收入   `&_qK~&/X  
contract 合同   J0#% *B  
control account 統制賬戶   Q-"FmD-Yw  
copyright 版權   gvC2\k{  
corporation 公司   -K jCPc  
cost 成本   ^Z*_@A_v  
cost accounting 成本會計   L,WKL.  
cost of labour 勞工成本   ?sO_c3^7z  
cost of production 生產成本   ^T5c^ M8o  
cost of manufacture 製造成本   6"DvdJ0MB  
cost of sales 銷貨成本   d >%_<pw  
cost price 成本價格   & zG=  
credit 貸方   3t,SXI@  
credit note 收款通知單   ql#K72s  
creditor 債權人   NB^.$39n  
crossed check 橫線支票   eYagI  
current account 往來活期賬戶   *f(}@U  
current asset 流動資產   &0#qy 9wx  
current liability 流動負債   #_ E8>;)k  
current profit and loss 本期損益   -l\@50,D  
debit 借方   4
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debt 債務   oqj3Q 1  
debtor 債務人   pTTif|c  
deed 契據   Qu\E/T`  
deferred assets 遞延資產   HV sIbQS  
deferred liabilities 遞延負債   $d"6y  
delivery 交貨   T>c;q%A/  
delivery expense 送貨費   1kpI?Plki  
delivery order 出貨單   @ +7'0[y?  
demand draft 即期匯票   3]!(^N>V  
demand note 即期票據   t`LH\]6@  
demurrage charge 延期費   r
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deposit 存款   MT9a1 >  
deposit slip 存款單   C{c (K!  
depreciation 折舊   pS%Az)3RZ  
direct cost 直接成本   ]8mBFr5E9  
direct labour 直接人工   `jV0;sPd;  
director 董事   [p<L*3<  
discount 折扣   zYep V  
discount on purchase 進貨折扣   #*9*[Xbi  
  
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