[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。   4<CHwIRHY  
{]]qd!,  
acceptance 承兌   y((I2g1rv  
account 賬戶   w?|gJ*B"  
accountant 會計員   H@GiHej  
accounting 會計   Wg9q
_Ql  
accounting system 會計制度   ZgVYC4=Q-\  
accounts payable 應付賬款   `j{5$X  
accounts receivable 應收賬款   /MKcS%/H/  
accumulated profits 累積利益   avrf]r aM|  
adjusting entry ?#123;整記錄   QL%&b\K  
adjustment ?#123;整   eSHyA+F  
administration expense 管理費用   p"EQ6_f  
advances 預付   gf7%vyMo$  
advertising expense 廣告費   m~mw1r  
agency 代理   BR*,E~%  
agent 代理人   ohklLZoZ  
agreement 契約   GY%lPp  
allotments 分配數   gZF-zhnC  
allowance 津貼   Rqu_[M  
amalgamation 合併   YYwFjA@  
amortization 攤銷   A J<Sa=  
amortized cost 應攤成本   EUevR/S  
annuities 年金   LK5,GWF;  
applied cost 已分配成本   ~'k.'O{  
applied expense 已分配費用   D&KRJQ/  
applied manufacturing expense 己分配製造費用   *o <S{  
apportioned charge 攤派費用   ]JF>a_2wG  
appreciation 漲價   U
[1Rw6  
article of association 公司章程   Q]wM WV  
assessment 課稅   Kv
W{M  
assets 資產   {?yZdL:m)  
attorney fee 律師費   Ry
9kGdqO  
audit 審計   ( `T;nz  
auditor 審計員   #InuN8sI  
average 平均數   yXyL,R  
average cost 平均成本   706-
QE^  
bad debt 壞賬   %>u(UmFO  
balance 餘額   ;G_{$)P.o  
balance sheet 資產負債表   I(!i"b9  
bank account 銀行賬戶   9cQ Z`Ex  
bank balance 銀行結存   }}L :6^  
bank charge 銀行手續費   C.`C T7  
bank deposit 銀行存款   uL| Wuq  
bank discount 銀行貼現   91'i7&~xdG  
bank draft 銀行匯票   D>neY9  
bank loan 銀行借款   Ud@D%?A7  
bank overdraft 銀行透支   r$<-2lW  
bankers acceptance 銀行承兌   EY'kIVk  
bankruptcy 破產   tP/0_^m  
bearer 持票人   2loy4f  
beneficiary 受益人   eW%Cef  
bequest 遺產   i
[,9hp  
bill 票據   N 0<([B;  
bill of exchange 匯票   W6STjtT3P  
bill of lading 提單   KWwEK]  
bills discounted 貼現票據   !7)` g i  
bills payable 應付票據   zl8O @g  
bills receivable 應收票據   x~3N})T5  
board of directors 董事會   (SMnYh4  
bonds 債券   /Wos{}Z0  
bonus 紅利   iF0x>pvJ@  
book value 賬面價值   C]/]ot0%t  
bookkeeper 簿記員   39Nz>Nu:
 
bookkeeping 簿記   t@=*k9  
branch office general ledger 支店往來賬戶   SLI(;, s  
broker 經紀人   W&MZ5t,k=  
brought down 接前   V ,# |\  
brought forward 接上頁   va6e]p*Oy  
budget 預算   I'W`XN  
by-product 副產品   |AD"}8  
by-product sales 副產品銷售   VS.~gHx  
capital 股本   CY kU-  
capital income 資本收益   R-%v??  
capital outlay 資本支出   \.!+'2!m  
capital stock 股本   oW[];r  
capital stock certificate 股票   ,v
^A;,q  
carried down 移後   (x)}k&B;  
carried forward 移下頁   (^),G -]  
cash 現金   NJ%>|`FEi7  
cash account 現金賬戶   K9z 1'k QH  
cash in bank 存銀行現金   OO$YwOKS  
cash on delivery 交貨收款   .5?e)o)  
cash on hand 庫存現金   vMD %.tk  
cash payment 現金支付   [2~^~K  
cash purchase 現購   v*Dz4K#  
cash sale 現沽   irZMgRQAT  
cashier 出?#123;員   0Wd2Z-I  
cashiers check 本票   ML:Zm~A1U  
certificate of deposit 存款單折   5f#N$mh  
certificate of indebtedness 借據   X%>nvp  
certified check 保付支票   <I 5F@pe'  
certified public accountant 會計師   d1[;~)  
charges 費用   /w|!SZB  
charge for remittances 匯水手續費   ^$>Q6.x?*)  
charter 營業執照   `#g62wb,HY  
chartered accountant 會計師   ?**9hu\BG  
chattles 動產   g]$e-X@k  
check 支票   Yee% <<S  
che stub 支票存根   %2q0lFdcM  
closed account 己結清賬戶   #aHJ|[[(n  
closing 結算   5I`_SOa!  
closing entries 結賬紀錄   x^sSAI(  
closing stock 期末存貨   iNO}</7?  
closing the book 結賬   ;xXD2{q  
columnar journal 多欄日記賬   tZL|;
K  
combination 聯合   ]c
mq  
commission 佣金   %tK^&rw%  
commodity 商品   2h;#BJ))  
common stock 普通股   TWU[/>K  
company 公司   r*F^8_YMK  
compensation 賠償   S' <X)  
compound interest 複利   l b9O  
consignee 承銷人   H6.  
consignment 寄銷   O-3R#sZ0  
consignor 寄銷人   Jn\@wF9xd  
consolidated balance sheet 合併資產負債表   5+Ld1nom  
consolidated profit and loss account 合併損益表   ##QKXSD  
consolidation 合併   Zws[C  
construction cost 營建成本   6,raRg6  
construction revenue 營建收入   ~[Fh+t(Y  
contract 合同   &_1x-@oI2:  
control account 統制賬戶   =".sCV9"N  
copyright 版權   &Hj1jM'  
corporation 公司   O$*\JL  
cost 成本   _xz>O[unf  
cost accounting 成本會計   Ny" "lcy  
cost of labour 勞工成本   dq4t@:\o0  
cost of production 生產成本   'Szk!,_  
cost of manufacture 製造成本   j>I.d+  
cost of sales 銷貨成本   3vc2t6S%*  
cost price 成本價格   8ioxb`U  
credit 貸方   b/]@G05>>  
credit note 收款通知單   .-mlV ^  
creditor 債權人   ugy:^U  
crossed check 橫線支票   Q2LAXTF]y  
current account 往來活期賬戶   IxU#x*  
current asset 流動資產   V9\y*6#Y,  
current liability 流動負債   *eEn8rAr  
current profit and loss 本期損益   .4%6_`E  
debit 借方   4_KRH1   
debt 債務   1i=p5,|  
debtor 債務人   4|INy=<"t  
deed 契據   6DxT(VU}  
deferred assets 遞延資產   IAFj_VWC0  
deferred liabilities 遞延負債   3bK=Q3N  
delivery 交貨   _08y; _S  
delivery expense 送貨費   ^@-qnU lH  
delivery order 出貨單   8eDKN9kq  
demand draft 即期匯票   k:0nj!^4w>  
demand note 即期票據   3FQ
Xp  
demurrage charge 延期費   )uK Tf=;  
deposit 存款   ,AuejMd  
deposit slip 存款單   eFz!`a^dX  
depreciation 折舊   {SJnPr3R  
direct cost 直接成本   F!MxC  
direct labour 直接人工   {^N90,!  
director 董事   dMDSyd<(  
discount 折扣   FV>xAU$  
discount on purchase 進貨折扣   ,/Yo1@U  
   a-Ne!M[