[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。   c^R "g)gr  

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acceptance 承兌   knzQ)iv&&  
account 賬戶   u4x J-Vu  
accountant 會計員   OqX+R4S  
accounting 會計   m/WDJ$d  
accounting system 會計制度   X^C $|:  
accounts payable 應付賬款   @"iNjqxh  
accounts receivable 應收賬款   I. o3Ol
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accumulated profits 累積利益   3*R(&O6}  
adjusting entry ?#123;整記錄   (kx>\FIK*  
adjustment ?#123;整   &VxK AQMxN  
administration expense 管理費用   bBQHxH}vi  
advances 預付    v%QCp  
advertising expense 廣告費   qz 29f  
agency 代理   akQb%Wq  
agent 代理人   6wb M$|yFj  
agreement 契約   S;BMM8U  
allotments 分配數   
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allowance 津貼   w$749jGx  
amalgamation 合併  
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amortization 攤銷   8g/r8u~  
amortized cost 應攤成本   XX*f  
annuities 年金   7A  
applied cost 已分配成本   O>ZJOKe  
applied expense 已分配費用   U}{\qs-zt  
applied manufacturing expense 己分配製造費用   ?hW(5]p|  
apportioned charge 攤派費用   )EG-
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appreciation 漲價   ]xhH:kW4  
article of association 公司章程   "?YpF2pD  
assessment 課稅   CF5%&B  
assets 資產   |h:3BV_  
attorney fee 律師費   =OR&,xt  
audit 審計   $'lJ_jL  
auditor 審計員   o#IWH;ck.  
average 平均數   tdC kvVE  
average cost 平均成本   &HJ~\6r\  
bad debt 壞賬   =II E]<z  
balance 餘額   i{PX=  
balance sheet 資產負債表   OmP(&t7  
bank account 銀行賬戶   tI2p-d9B  
bank balance 銀行結存   *1}vn%wvn  
bank charge 銀行手續費   [oH,FSuO!2  
bank deposit 銀行存款   1xwq:vFC.  
bank discount 銀行貼現   _[ `"E'  
bank draft 銀行匯票   '`p0T%w  
bank loan 銀行借款   B^1Io9  
bank overdraft 銀行透支   n6*; ~h5  
bankers acceptance 銀行承兌   UOIZ8Po  
bankruptcy 破產   wD[qE  
bearer 持票人   D7$xY\0r  
beneficiary 受益人   2K'}Vm+  
bequest 遺產   P +3)Y O1C  
bill 票據   7M9s}b%?  
bill of exchange 匯票   X .S8vlb4z  
bill of lading 提單   n]btazM{   
bills discounted 貼現票據   !Jo.Un7  
bills payable 應付票據   g/,O51f'  
bills receivable 應收票據   g? \pH:|79  
board of directors 董事會   F^');8~L  
bonds 債券   to 3i!b  
bonus 紅利   E9[8th,t  
book value 賬面價值   0M>%1*  
bookkeeper 簿記員   ;D<rGkry  
bookkeeping 簿記   wmPpE_{  
branch office general ledger 支店往來賬戶   P^*gk P  
broker 經紀人   U0S}O(Ptr  
brought down 接前   k<S!|  
brought forward 接上頁   Va'K~$d_  
budget 預算   VAR/
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by-product 副產品   %n#^#:  
by-product sales 副產品銷售   -OP5v8c f  
capital 股本   KBGJB`D*  
capital income 資本收益   |m7`:~ow  
capital outlay 資本支出   RwwX;I"o%  
capital stock 股本   }(XvI^K[^  
capital stock certificate 股票   =;xlmndT,  
carried down 移後   %x7l`.)N  
carried forward 移下頁   oApI/o  
cash 現金    XC{(O:EG  
cash account 現金賬戶   H\!u5 o&}`  
cash in bank 存銀行現金   'lNl><
e-  
cash on delivery 交貨收款   JXnPKAN  
cash on hand 庫存現金   VVje|T^{Z  
cash payment 現金支付   f:g<Bz=u)*  
cash purchase 現購   egi?Qg  
cash sale 現沽   E]Hl&t/}  
cashier 出?#123;員   f1>^kl3@P  
cashiers check 本票    g^En6n)  
certificate of deposit 存款單折   ,K6]Q|U@r  
certificate of indebtedness 借據   Y<. F/iaH  
certified check 保付支票   9tC8|~Q  
certified public accountant 會計師   z:R2Wksg  
charges 費用   &f qmO>M  
charge for remittances 匯水手續費   vR~*r6hX8  
charter 營業執照   I_ .;nU1xA  
chartered accountant 會計師   Tm^zoVi
 
chattles 動產   jIc;jjAF  
check 支票   IJXH_H_%*  
che stub 支票存根   hOMFDfhU  
closed account 己結清賬戶   ddHIP`wb  
closing 結算   Nmsb  
closing entries 結賬紀錄   [I4FU7mpH  
closing stock 期末存貨   cCV"(Oo[H|  
closing the book 結賬   j)IK  
columnar journal 多欄日記賬   a\m10Ih:  
combination 聯合   e?lqs,m@"  
commission 佣金   M7Hk54U+t  
commodity 商品   |H_)u  
common stock 普通股   (\/HGxv  
company 公司   JkxS1  
compensation 賠償   16Gv? I h  
compound interest 複利   iK%Rq  
consignee 承銷人   o >`/,-!  
consignment 寄銷   v,i:vT\~  
consignor 寄銷人   1v\-jM
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consolidated balance sheet 合併資產負債表   A
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consolidated profit and loss account 合併損益表   =OZ_\vO  
consolidation 合併   lIFU7g  
construction cost 營建成本   4QZy-a*tA  
construction revenue 營建收入   QT&{M #Ydn  
contract 合同   usTCn3u  
control account 統制賬戶   ^:)&KV8D|  
copyright 版權   l*m|b""].u  
corporation 公司   t+(CAP|,  
cost 成本   eu:_V+  
cost accounting 成本會計   M7>\Qk  
cost of labour 勞工成本   =W|Q0|U  
cost of production 生產成本   "&+0jfLY+  
cost of manufacture 製造成本   TQ2Tt"  
cost of sales 銷貨成本   6~/H#8Kdn  
cost price 成本價格   oV!9B-<  
credit 貸方   [1UqMkXtf  
credit note 收款通知單   anwn!Eqk"  
creditor 債權人   y14@9<~9  
crossed check 橫線支票   J;kbY9e  
current account 往來活期賬戶   zn~m;0Xi  
current asset 流動資產   9,c>H6R7  
current liability 流動負債    Fszk?0T  
current profit and loss 本期損益   5
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debit 借方   -)I_+N  
debt 債務   E37@BfpO3  
debtor 債務人   E0pQRGPA  
deed 契據   PYf`a`dH  
deferred assets 遞延資產   )yK!qu  
deferred liabilities 遞延負債   09?<K)_G  
delivery 交貨   f\^QV  
delivery expense 送貨費   VV4_  
delivery order 出貨單   %%>?<4t  
demand draft 即期匯票   F3'X  
demand note 即期票據   rN~`4mZ  
demurrage charge 延期費   -&A[{m<,>  
deposit 存款   e](=)h|  
deposit slip 存款單   t}FMBGo[  
depreciation 折舊   YBO53S]=  
direct cost 直接成本   !jW32$YTR  
direct labour 直接人工   mN*P2*  
director 董事   ~z}au"k  
discount 折扣   ;~bn@T-  
discount on purchase 進貨折扣   <<1oc{i  
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