[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。   r4FGz!U  

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acceptance 承兌   ,aQ{  
account 賬戶   "yc_*R(pU  
accountant 會計員   |c5r&oM&m  
accounting 會計   j692M.A  
accounting system 會計制度   k_%"#  
accounts payable 應付賬款   M?zwXmTVW0  
accounts receivable 應收賬款   x$ oId{;  
accumulated profits 累積利益   ]2o?Gnn@  
adjusting entry ?#123;整記錄   I~P]_DmM  
adjustment ?#123;整   CYWL@<p,  
administration expense 管理費用   n{v[mqm^  
advances 預付   ~xaPq=AH  
advertising expense 廣告費   %Ut7%obpi  
agency 代理   @{y[2M} %]  
agent 代理人   q+/7v9  
agreement 契約   (*\*7dIo  
allotments 分配數   9H4NvB{  
allowance 津貼   VOK0)O>&  
amalgamation 合併   Xeo2 < @[  
amortization 攤銷   NU?05sF  
amortized cost 應攤成本   l^*'W(%  
annuities 年金   zw,=mpf3_  
applied cost 已分配成本   Qt+;b  
applied expense 已分配費用   y7)$~R):-  
applied manufacturing expense 己分配製造費用   :#=XT9  
apportioned charge 攤派費用   o?l9$"\sqb  
appreciation 漲價   }Kc03Ue`%e  
article of association 公司章程   mUW4d3tE  
assessment 課稅   tE]0 #B)D<  
assets 資產   !uJDhC  
attorney fee 律師費   +Tug.[A  
audit 審計   2PrUI;J$  
auditor 審計員   Tf1G827  
average 平均數   LmQS;/:  
average cost 平均成本   ^dF?MQA<@  
bad debt 壞賬   K~B@8az  
balance 餘額   Pa-p9]gq  
balance sheet 資產負債表   D[ -Gzqh  
bank account 銀行賬戶   [Q5>4WY
 
bank balance 銀行結存   _
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bank charge 銀行手續費   2,,t+8"`  
bank deposit 銀行存款   :n} NQzs  
bank discount 銀行貼現   }pzUHl>  
bank draft 銀行匯票   W%bzA11l  
bank loan 銀行借款   Dy[_Ix/Y,  
bank overdraft 銀行透支   ?onTW2cG;  
bankers acceptance 銀行承兌   .+ w#n<  
bankruptcy 破產   ;Iu}Q-b*  
bearer 持票人   1\'zq;I~  
beneficiary 受益人   )Kw Gb&l&  
bequest 遺產   e MT5bn  
bill 票據   e0ea2 2  
bill of exchange 匯票   r(#]Z  
bill of lading 提單   a*4l!-7  
bills discounted 貼現票據   :t36]NM  
bills payable 應付票據   Fuuy_+p@G  
bills receivable 應收票據   gLyE,1Z}u  
board of directors 董事會   1>BY:xZr  
bonds 債券   KiDL]2  
bonus 紅利   gISG<!+X^  
book value 賬面價值   Qg\{d)X[N  
bookkeeper 簿記員   muc>4!Q  
bookkeeping 簿記   Pl}>  
branch office general ledger 支店往來賬戶   cn~M:LW23  
broker 經紀人   Tz Jp3  
brought down 接前   '8$*gIQ8  
brought forward 接上頁   >*A"tk#oR  
budget 預算   5A~lu4-q  
by-product 副產品   y)B>g/Hoh  
by-product sales 副產品銷售   };z[x2l^  
capital 股本   X_6h8n}i  
capital income 資本收益   -9Ll'fbq  
capital outlay 資本支出   hrRkam!y  
capital stock 股本   X?'v FC  
capital stock certificate 股票   <oc"!c;T  
carried down 移後   t%`
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carried forward 移下頁   xKl!{A9$w  
cash 現金  
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cash account 現金賬戶   I}&`IUP  
cash in bank 存銀行現金   ^s_BY+#  
cash on delivery 交貨收款   {O4y Y=G  
cash on hand 庫存現金   Sas&P:#r  
cash payment 現金支付   tS2Orzc>,  
cash purchase 現購   {b<;?Dus^  
cash sale 現沽   9F &s9(=\  
cashier 出?#123;員   U',9t  
cashiers check 本票   ? ^EB"{  
certificate of deposit 存款單折   uEK9  
certificate of indebtedness 借據   a<W[???m/M  
certified check 保付支票   w _*|u
 
certified public accountant 會計師   XpFoSW#K  
charges 費用   zPC&p{S>  
charge for remittances 匯水手續費   :KJG3j?   
charter 營業執照   JwkMRO  
chartered accountant 會計師   IwE{Zvr  
chattles 動產   lO Rym:P  
check 支票   %,l+
?fF  
che stub 支票存根   yK$.wd2,  
closed account 己結清賬戶   9vAY|b^  
closing 結算   W' DpI7  
closing entries 結賬紀錄   `Y
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closing stock 期末存貨   4z_>Ci
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closing the book 結賬   X"S-f;b#  
columnar journal 多欄日記賬   RY>BP[h  
combination 聯合   kiW|h)w_,v  
commission 佣金   /GzA89N(  
commodity 商品   IsaL+elq|  
common stock 普通股   i|@lUXBp  
company 公司   Qj?qWVapA  
compensation 賠償   k,~I>qg  
compound interest 複利   S690Y]:h$v  
consignee 承銷人   @+gr>a1K#  
consignment 寄銷   "kE$2Kg  
consignor 寄銷人   w4:  
consolidated balance sheet 合併資產負債表   *K{-J*   
consolidated profit and loss account 合併損益表   iK#5nY].  
consolidation 合併   q,ry3Nr4n  
construction cost 營建成本   y%y F34  
construction revenue 營建收入   pwiXA{  
contract 合同   peA}/Jc  
control account 統制賬戶   F~N
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copyright 版權   }`O_  
corporation 公司   nX@lR~g%F  
cost 成本   KxEy N(n  
cost accounting 成本會計   H%!ED1zpA  
cost of labour 勞工成本   NW/RQ(  
cost of production 生產成本    h:[8$]  
cost of manufacture 製造成本   zL1*w@6  
cost of sales 銷貨成本   q'07  
cost price 成本價格   kIm)Um  
credit 貸方   6' 9ITA  
credit note 收款通知單   Mw0Kg 9M  
creditor 債權人   B,@<60u  
crossed check 橫線支票   ewo
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current account 往來活期賬戶   WBo|0(#  
current asset 流動資產   xKilTh_.6  
current liability 流動負債   =F(fum;zH  
current profit and loss 本期損益   %n^jho5  
debit 借方   ]BY^.!Y  
debt 債務   @~4Q\^;NX  
debtor 債務人   {,Y?+F  
deed 契據   X+'z@xpj  
deferred assets 遞延資產   %gF; A*  
deferred liabilities 遞延負債   j k%MP6  
delivery 交貨   C^}2::Qu  
delivery expense 送貨費   N36<EHq  
delivery order 出貨單   5h"moh9tG  
demand draft 即期匯票   SR,id B&i  
demand note 即期票據   bNUb  
demurrage charge 延期費   >dnH  
deposit 存款   jTo-xP{lC  
deposit slip 存款單   ~1x,m.f8  
depreciation 折舊   6`KAl rH  
direct cost 直接成本   Lo'P;Sb4<}  
direct labour 直接人工   MwoU>+XB  
director 董事   C~1
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discount 折扣   t0
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discount on purchase 進貨折扣   a3&&7n  
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