[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。   ]MTbW=*}ED  
-9Ws=r0R  
acceptance 承兌   r/:%}(7;  
account 賬戶   CAc %f9!3  
accountant 會計員   ~H6;I$e[  
accounting 會計   _|{aC1Y!V  
accounting system 會計制度   bKbp?-]  
accounts payable 應付賬款   vS?odqi#n  
accounts receivable 應收賬款   v."Dnl  
accumulated profits 累積利益   Q(@IK&v  
adjusting entry ?#123;整記錄   ?.bnIwQe  
adjustment ?#123;整   ?Dsm~bkX[  
administration expense 管理費用   -$a>f4]  
advances 預付   NCS!:d:Ry  
advertising expense 廣告費   N2, D:m\  
agency 代理   RDQ^dui
  
agent 代理人   _}Ps(_5D  
agreement 契約   _YHu96H;  
allotments 分配數   *~VxC{  
allowance 津貼   kODK@w V-  
amalgamation 合併   6`H.%zM  
amortization 攤銷   5,KWprb  
amortized cost 應攤成本   )NW6?Pu"  
annuities 年金   ;h/pnmhP  
applied cost 已分配成本   { 1lO  
applied expense 已分配費用   #gbH^a'  
applied manufacturing expense 己分配製造費用   {pa
dD p  
apportioned charge 攤派費用   2XSHZ|;  
appreciation 漲價   f@V3\Z/6E  
article of association 公司章程   G*8GGWB^a  
assessment 課稅   !]?$f=  
assets 資產   +5p{5 q(o  
attorney fee 律師費   i6PM<X,{;  
audit 審計   N X6nQ  
auditor 審計員   (!K_Fy@  
average 平均數   %@J1]E;  
average cost 平均成本   Q5+_u/  
bad debt 壞賬   i^"+5Eq[D  
balance 餘額   }ZOFYu0f  
balance sheet 資產負債表   j|_E$L A\  
bank account 銀行賬戶   @e2}BhB2  
bank balance 銀行結存   %b!-~ Y.  
bank charge 銀行手續費   }=}>9DSM  
bank deposit 銀行存款  
h8 @  
bank discount 銀行貼現   ,TC;{ $O5  
bank draft 銀行匯票   yfNX7  
bank loan 銀行借款   f"5g>[1  
bank overdraft 銀行透支   \c`oy=qY0  
bankers acceptance 銀行承兌   7,$z;Lr0S  
bankruptcy 破產   Ka_S n  
bearer 持票人   {U!uVQC'  
beneficiary 受益人   o>D  
bequest 遺產   fZWGn6$
  
bill 票據   ZU2laqa_  
bill of exchange 匯票   Wsj=!Obc  
bill of lading 提單   C*70;:b  
bills discounted 貼現票據   gPC@Yy  
bills payable 應付票據   M^madx6`  
bills receivable 應收票據   OyG"1F  
board of directors 董事會   p='-\M74K  
bonds 債券   E8}+k o  
bonus 紅利   QL7
>;t;  
book value 賬面價值   (&\aA 0-}H  
bookkeeper 簿記員   t,%iL  
bookkeeping 簿記   in%;Eqk  
branch office general ledger 支店往來賬戶   VV_l$E$  
broker 經紀人   MQ/ A]EeL  
brought down 接前   ub?K,  
brought forward 接上頁   q }C+tn"\  
budget 預算   JcO08
n  
by-product 副產品   %g"eV4j  
by-product sales 副產品銷售   J u` [m  
capital 股本   ><?BqRm+  
capital income 資本收益   Jc*XX u)  
capital outlay 資本支出   4/>Our 5  
capital stock 股本   VL( <  
capital stock certificate 股票   jdqj=Yc  
carried down 移後   o@E/r.uK  
carried forward 移下頁   2h^WYpCm  
cash 現金   |01?w|  
cash account 現金賬戶   x BnbF[  
cash in bank 存銀行現金   ``Q2P%  
cash on delivery 交貨收款   ;DRTQn`m  
cash on hand 庫存現金   2YwVU.*>  
cash payment 現金支付   D vkxI<Xa  
cash purchase 現購   8%{q%+  
cash sale 現沽   P1zK2sL_  
cashier 出?#123;員   pa .K-e)Mu  
cashiers check 本票   Bo_ym36N  
certificate of deposit 存款單折   x<(b|2qf  
certificate of indebtedness 借據   S4NL "m  
certified check 保付支票   *iXe^<6v  
certified public accountant 會計師   g9h(sLSF  
charges 費用   !|wzf+ V  
charge for remittances 匯水手續費   *=F(KZ  
charter 營業執照   qB6dFl\ (  
chartered accountant 會計師   HaNboYW_K  
chattles 動產   &Y>zT9]$K  
check 支票     NY  
che stub 支票存根   i^Ut015q%  
closed account 己結清賬戶   zi]%Zp  
closing 結算   ]5CNk+`'  
closing entries 結賬紀錄   6)RbPPeE  
closing stock 期末存貨   V-O(U*]  
closing the book 結賬   VkmRh,T  
columnar journal 多欄日記賬   `\$8`Zb;  
combination 聯合   {
i{xo2<1"  
commission 佣金   >O`l8tM  
commodity 商品   =5]n\"/  
common stock 普通股   |!z2oO  
company 公司   T8J4C=?/  
compensation 賠償   9> *c_  
compound interest 複利   $ r.U  
consignee 承銷人   5OLQw(E  
consignment 寄銷   4n( E;!s  
consignor 寄銷人   RNJFSD.  
consolidated balance sheet 合併資產負債表   !AN^ ,v]D  
consolidated profit and loss account 合併損益表   HZJL/=;  
consolidation 合併   N_wp{4 0/  
construction cost 營建成本   $K}. +`vVO  
construction revenue 營建收入   oY9FK{  
contract 合同   ?s%v0cF  
control account 統制賬戶   f_mhD dq  
copyright 版權   EYzg%\HH  
corporation 公司   `$;+g ,  
cost 成本   F#r#}.B='U  
cost accounting 成本會計   Nud,\mXrY[  
cost of labour 勞工成本   bi[7!VQf  
cost of production 生產成本   cSD{$B:  
cost of manufacture 製造成本   ;<Q dy` T  
cost of sales 銷貨成本   D#rrW?-z  
cost price 成本價格   7ETjn)%bs  
credit 貸方   f4t.f*#  
credit note 收款通知單   AHh#Fx+K  
creditor 債權人   pK_?}~  
crossed check 橫線支票   _2Py\+$  
current account 往來活期賬戶   qt?*MyfV  
current asset 流動資產   kE
N#u  
current liability 流動負債   _GaJXWMbk  
current profit and loss 本期損益    $g8}^1  
debit 借方   v"6 \=@  
debt 債務   HOW7cV'X  
debtor 債務人   #;r
]/)>  
deed 契據   2Oc$+St~8  
deferred assets 遞延資產   loOOmHhJ&  
deferred liabilities 遞延負債   -$k>F#  
delivery 交貨   XX;6 P  
delivery expense 送貨費   $~u.Wq  
delivery order 出貨單   D,;\F,p  
demand draft 即期匯票   4YA./j%'  
demand note 即期票據   u=K2 Q4  
demurrage charge 延期費   L10IF  
deposit 存款   Q
JX/7RA  
deposit slip 存款單   ,Qc.;4s-  
depreciation 折舊   ? Nj)6_&  
direct cost 直接成本   /XpSe<3  
direct labour 直接人工   :[7lTp   
director 董事   e-6w8*!i  
discount 折扣   &y.dmW  
discount on purchase 進貨折扣   )C]x?R([m  
   e1(h</MU2