[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。   1=DUFl.  
ziuhS4k  
acceptance 承兌   8aw'
Q
?  
account 賬戶   1>W|vOv"Z?  
accountant 會計員   ;{]%ceetcu  
accounting 會計   dQ*3s>B[  
accounting system 會計制度   Ez^U1KKOE7  
accounts payable 應付賬款   YaTJKgi"0  
accounts receivable 應收賬款   <Bc J;X/  
accumulated profits 累積利益   ]R^?Pa1Te4  
adjusting entry ?#123;整記錄   =G*rfV@__V  
adjustment ?#123;整   .K(IRWuw  
administration expense 管理費用   4ze-N8<[  
advances 預付   .M_[tl  
advertising expense 廣告費   B7qm;(?X&  
agency 代理   7Rr(YoWa  
agent 代理人   Pms"YhyZ7  
agreement 契約   3n']\V  
allotments 分配數   XW6>;:4k  
allowance 津貼    MD~03  
amalgamation 合併   BH0@WG7F  
amortization 攤銷   pg69mKZ$  
amortized cost 應攤成本   n !mtMPH$  
annuities 年金   d$<HMs:o@  
applied cost 已分配成本   <`EZ^S L;  
applied expense 已分配費用   }E$^!q{  
applied manufacturing expense 己分配製造費用   ?6B n&qa  
apportioned charge 攤派費用   =iy%;>I`  
appreciation 漲價   *]
%{ttR~  
article of association 公司章程    +Io^U  
assessment 課稅   lz 
X0B&:  
assets 資產   @bdGV#*d  
attorney fee 律師費   >\hu1C|W  
audit 審計   |`9POl=  
auditor 審計員   XW6Ewrm=vT  
average 平均數   ^B2>lx\n  
average cost 平均成本   |yiM7U,i  
bad debt 壞賬   EBS04]5ul  
balance 餘額   HK>!%t0S  
balance sheet 資產負債表   \R45#. P6X  
bank account 銀行賬戶   I.I:2Ew+  
bank balance 銀行結存   0qSd#jO  
bank charge 銀行手續費   ~4o2!!^tI  
bank deposit 銀行存款   FbQ"ZTN\;Y  
bank discount 銀行貼現   +DS_'Tmr  
bank draft 銀行匯票   X b-q:{r1h  
bank loan 銀行借款   xd\k;nq  
bank overdraft 銀行透支   JB(~O `  
bankers acceptance 銀行承兌   aG QC  
bankruptcy 破產   WE\912j  
bearer 持票人   l)`bm/k]V  
beneficiary 受益人   ZRO   
bequest 遺產   > Zo_-,  
bill 票據   yhQv $D,^f  
bill of exchange 匯票   |cL'4I>b9  
bill of lading 提單   ZLe@O~f;%  
bills discounted 貼現票據   7{j9vl6  
bills payable 應付票據   HjKj.f
V  
bills receivable 應收票據   <jXXj[M2  
board of directors 董事會   s=Pwkte  
bonds 債券   xlF$PpRNM  
bonus 紅利   U/&!F  
book value 賬面價值   EY;C5P4  
bookkeeper 簿記員   wI\v5&X-B  
bookkeeping 簿記   k'Fc:T8:~5  
branch office general ledger 支店往來賬戶   }R*[7V9"  
broker 經紀人   x/47e8/  
brought down 接前   Iq.*2aff+  
brought forward 接上頁   HMJx[ yD  
budget 預算   ; k{w@L.@  
by-product 副產品   ,tv P"@d  
by-product sales 副產品銷售   a5C%OI<  
capital 股本   ac6Lv}w_  
capital income 資本收益   B<(v\=xZ  
capital outlay 資本支出   j` Fsr?]/  
capital stock 股本   P31}O2 Nh  
capital stock certificate 股票   c?5e|dZz  
carried down 移後  
~]BxM9  
carried forward 移下頁   ]&w>p#_C  
cash 現金   IZBU<1M  
cash account 現金賬戶   ;1^_.3  
cash in bank 存銀行現金   Y!* \=h6h  
cash on delivery 交貨收款   v |`f8M2  
cash on hand 庫存現金   5mdn77F_  
cash payment 現金支付   K5No6dsD  
cash purchase 現購   H2`aw3  
cash sale 現沽   >t')ZSjRs  
cashier 出?#123;員   {0F\Y+  
cashiers check 本票   v.H00}[.  
certificate of deposit 存款單折   q:@$$}FjL  
certificate of indebtedness 借據   f.cIhZF  
certified check 保付支票    bz'V
50  
certified public accountant 會計師   j#r|t
+{"C  
charges 費用   =FQ]eb*  
charge for remittances 匯水手續費   ;=>4 '$8  
charter 營業執照   TWkuR]5  
chartered accountant 會計師   _]H$rf,Rc  
chattles 動產   d-nqV5  
check 支票   z8FeL5.(  
che stub 支票存根   |&lAt\  
closed account 己結清賬戶   ;g$s`l / 4  
closing 結算   #FKo:id`K  
closing entries 結賬紀錄   4^(u6tX5|+  
closing stock 期末存貨   ?khwupdi  
closing the book 結賬   JPW+(n|g  
columnar journal 多欄日記賬   7
sZVN  
combination 聯合   5fuOl-M0W  
commission 佣金   X>l  
commodity 商品   U,S&"`a  
common stock 普通股   }@Lbvaa  
company 公司   {
^ 1s  
compensation 賠償   gE'b.04Y9i  
compound interest 複利   "mr;!"LA  
consignee 承銷人   n_vopDMm  
consignment 寄銷   +
[@Ug`5M  
consignor 寄銷人   |uVhfD=NG  
consolidated balance sheet 合併資產負債表   VE1 B"s</  
consolidated profit and loss account 合併損益表   ~Q%C >  
consolidation 合併   fvccut;K  
construction cost 營建成本   u6h"=l{  
construction revenue 營建收入   /Hb'3,jN  
contract 合同   ZOvMA]Rf  
control account 統制賬戶   n }X)a-=  
copyright 版權   G>f-w F6  
corporation 公司   5#/"0:2  
cost 成本   1~NXCIdF  
cost accounting 成本會計   ;Q>(%"z};  
cost of labour 勞工成本   V4'G%!NY  
cost of production 生產成本   1V(tt{  
cost of manufacture 製造成本   ] )D\ws)a9  
cost of sales 銷貨成本   ?zp@HSa9  
cost price 成本價格   sr ,8zKM)  
credit 貸方   |9.`qv  
credit note 收款通知單   8 St`,Tq)  
creditor 債權人   ~jMdM~}  
crossed check 橫線支票   EdxTaR  
current account 往來活期賬戶   U WYLT-^x  
current asset 流動資產   f!2`N  
current liability 流動負債   rSDS9Vf(  
current profit and loss 本期損益   ]Ija,C!#  
debit 借方   {<%zcNKl^L  
debt 債務   1HK5OT&  
debtor 債務人   so_  
deed 契據   (:W=8G,p  
deferred assets 遞延資產   4Sv&iQ=vh  
deferred liabilities 遞延負債   HT7V} UiaO  
delivery 交貨  
L>Bf}^  
delivery expense 送貨費   XmN3[j  
delivery order 出貨單   NFTEp0eP  
demand draft 即期匯票   ma.yI};
$  
demand note 即期票據   OLpE0gZ.|`  
demurrage charge 延期費   _q`$W9M+k  
deposit 存款   i~ D,  
deposit slip 存款單   "2:]9j  
depreciation 折舊   -#T?C]}  
direct cost 直接成本   UV8,SSDTV  
direct labour 直接人工   oZ;u>MeZ  
director 董事   eKV^ia  
discount 折扣   3#vhQ*xU  
discount on purchase 進貨折扣   bj^YB,iSM  
   A7@5lHMF