[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。   q0l=S+0
 
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acceptance 承兌   :GaK.W q  
account 賬戶   T1&^IO-F7$  
accountant 會計員   E =7m@" 0  
accounting 會計   0 ; bi*2U  
accounting system 會計制度   t'{\S_  
accounts payable 應付賬款   2W_p)8t>b  
accounts receivable 應收賬款   V #Px  
accumulated profits 累積利益   v_$'!i$  
adjusting entry ?#123;整記錄   RrPo89o  
adjustment ?#123;整   ;GgW&*|  
administration expense 管理費用   |QIFtdU5T  
advances 預付   %S
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advertising expense 廣告費   GkT:7` |C  
agency 代理   dD Zds k+!  
agent 代理人   SX4"HadV>  
agreement 契約   Snav )Hb'  
allotments 分配數   M^E\L C  
allowance 津貼   }95;qyQ$  
amalgamation 合併   ?1G7=R  
amortization 攤銷   *nPB+
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amortized cost 應攤成本   X}/{90UD  
annuities 年金   <r{M(yZ?@  
applied cost 已分配成本   I,:R~^qJ8v  
applied expense 已分配費用   *XCid_{(  
applied manufacturing expense 己分配製造費用   NPL(5@  
apportioned charge 攤派費用   2'38(wXn#  
appreciation 漲價   D]s8w  
article of association 公司章程   yz CQ  
assessment 課稅   "XU M$:D  
assets 資產   kYVn4Wq  
attorney fee 律師費   9b/7~w.  
audit 審計   oBm^RHTZ  
auditor 審計員   *,UD&N_)*6  
average 平均數   pnvHh0ck_  
average cost 平均成本   (61_=,jv\h  
bad debt 壞賬   7I,/uv?  
balance 餘額   "0nT:!BZ  
balance sheet 資產負債表   *f? z$46  
bank account 銀行賬戶   a *pwVn  
bank balance 銀行結存   nJvDkh#h1  
bank charge 銀行手續費   /-.i=o]b  
bank deposit 銀行存款   3y9K'  
bank discount 銀行貼現   D?v)Xqw=  
bank draft 銀行匯票   cNX0.7Ls  
bank loan 銀行借款   }[[  
bank overdraft 銀行透支    !IZbMn6  
bankers acceptance 銀行承兌    Qe&K
 
bankruptcy 破產   ]$StbBP  
bearer 持票人   nY#V~^|  
beneficiary 受益人   q]-CTx$  
bequest 遺產   rT2gX^Mj&  
bill 票據   g`)5 g5  
bill of exchange 匯票   x}`]9XQ  
bill of lading 提單   r@2{>j
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bills discounted 貼現票據   5i+0GN3nd  
bills payable 應付票據   j=%^CRum  
bills receivable 應收票據   ^&AhWm7\  
board of directors 董事會   uA}w? ;  
bonds 債券   C/J
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bonus 紅利   wX0m8"g@  
book value 賬面價值   X_7cwPY  
bookkeeper 簿記員   #SHmAB  
bookkeeping 簿記   Y\.ds%G  
branch office general ledger 支店往來賬戶   gbf-3KSp^  
broker 經紀人   (|6Y1``  
brought down 接前   >d`XR"_e  
brought forward 接上頁   W;Rx(o>  
budget 預算   ]8}+%P,Q  
by-product 副產品   =aWj+ggd@  
by-product sales 副產品銷售   !Od?69W, $  
capital 股本   CDy *8<-&  
capital income 資本收益   an4^(SY  
capital outlay 資本支出   xm)s%"6n  
capital stock 股本   >t[beRcR6  
capital stock certificate 股票   wIrjWU2  
carried down 移後   SNV[KdvP*  
carried forward 移下頁   )YDuq(g&  
cash 現金   dFd^@b  
cash account 現金賬戶   +>em !~
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cash in bank 存銀行現金   23lLo yN  
cash on delivery 交貨收款   NhI&
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cash on hand 庫存現金   6I$laHx?  
cash payment 現金支付   9@Iz:!oqb  
cash purchase 現購   14[+PoF^A  
cash sale 現沽   NZJ:@J=-  
cashier 出?#123;員   U{IY F{;@  
cashiers check 本票   73-*
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certificate of deposit 存款單折   )JO#Z(  
certificate of indebtedness 借據   @>wD`<U|  
certified check 保付支票   5wy1%/;  
certified public accountant 會計師   *h<= (Y%   
charges 費用   N=>6PLie  
charge for remittances 匯水手續費   }!5x1F!  
charter 營業執照   6@7K \${  
chartered accountant 會計師   L[]*vj   
chattles 動產   W"m\|x  
check 支票   DcNQ2Zz?%  
che stub 支票存根   Ub0hISA  
closed account 己結清賬戶   N1lhlw6  
closing 結算   Dq#/Uw#  
closing entries 結賬紀錄   WIytgM  
closing stock 期末存貨   O'6zV"<P  
closing the book 結賬   LvWl*:z  
columnar journal 多欄日記賬   0WasE1t|  
combination 聯合   l7 +#gPA  
commission 佣金   + d[A'&"  
commodity 商品   +GgJF Bl  
common stock 普通股   ^ i"C%8  
company 公司   >^1|Mg/!>  
compensation 賠償   1v)X]nW  
compound interest 複利   9Tgl/}q)  
consignee 承銷人   O
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consignment 寄銷   3)F9:Tzw1  
consignor 寄銷人   s6#@S4^=\  
consolidated balance sheet 合併資產負債表   h'i8
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consolidated profit and loss account 合併損益表   \hjGw,d  
consolidation 合併   49)A.Bh&!  
construction cost 營建成本   ;j#$d@VG"  
construction revenue 營建收入   BrW1:2w >\  
contract 合同   xwjim7#_:  
control account 統制賬戶   b-/ztZ@u  
copyright 版權   =j)y.
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corporation 公司   "[`.I*WNo  
cost 成本   :NB,Dz+i  
cost accounting 成本會計    #RE  
cost of labour 勞工成本   f@ &?K<  
cost of production 生產成本   w#?@ulr]d  
cost of manufacture 製造成本   .U8Se+;  
cost of sales 銷貨成本   JvA6kw,  
cost price 成本價格   . g CC$  
credit 貸方   '64&'.{#>r  
credit note 收款通知單   Mo+mO&B  
creditor 債權人   RwH<JaL:  
crossed check 橫線支票   +]n.uA-`[a  
current account 往來活期賬戶   tEz6B }  
current asset 流動資產   %ZN p  
current liability 流動負債   |E\0Rv{H3  
current profit and loss 本期損益   QN%w\JXS  
debit 借方   *wNX<R.  
debt 債務   TBfX1v|Z)  
debtor 債務人   LPjsR=xi  
deed 契據   oo{5:  
deferred assets 遞延資產   e=11EmN9  
deferred liabilities 遞延負債   /Q7cQ2[EU  
delivery 交貨   O|#N$a&_N  
delivery expense 送貨費   btq`[gAF\  
delivery order 出貨單   )P6n,\  
demand draft 即期匯票   o<`)cb }  
demand note 即期票據   K^V*JH\G  
demurrage charge 延期費   T[w]w  
deposit 存款   +k!Y]_&(:f  
deposit slip 存款單   QjW7XVxB#N  
depreciation 折舊   \bt+46y@]  
direct cost 直接成本   ,hj5.;
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direct labour 直接人工   E$z)$`"1  
director 董事  
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discount 折扣   f%LzWXA  
discount on purchase 進貨折扣   u-W6 hZ$  
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