[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。   r$Yh)rp
t:  
"@aq@mY@  
acceptance 承兌   |: \$n}K  
account 賬戶   ;}n|,g>  
accountant 會計員   P~n8EO1r  
accounting 會計   w 5!ndu  
accounting system 會計制度   ZKZl>dDuh  
accounts payable 應付賬款   70d] d+M|  
accounts receivable 應收賬款   x
NocGt
S  
accumulated profits 累積利益   b*@&c9I;q  
adjusting entry ?#123;整記錄   ]L[JS^#7  
adjustment ?#123;整   fpI;`s  
administration expense 管理費用   YLD-SS[/>  
advances 預付   G*8+h  
advertising expense 廣告費   n.=e)*  
agency 代理   aslU`#"  
agent 代理人   3w[<cq.!  
agreement 契約   e4[-rkn{hl  
allotments 分配數   'Wo ?%n  
allowance 津貼   Tz+HIUIxF  
amalgamation 合併   :|*Gnu  
amortization 攤銷   ]J8KCjq@  
amortized cost 應攤成本   Kx(76_XD  
annuities 年金   =$ &7IQ?  
applied cost 已分配成本   Tb5$  
applied expense 已分配費用   8<E!rn-  
applied manufacturing expense 己分配製造費用   n1fEdaa7g  
apportioned charge 攤派費用   y|&.v<  
appreciation 漲價   .rt8]
%  
article of association 公司章程   "#_)G7W+e  
assessment 課稅   Gp?ToS2^d  
assets 資產   U-wq- GT  
attorney fee 律師費  
>X-e
d  
audit 審計   u|]mcZ,ZW  
auditor 審計員   (M+,wW[6  
average 平均數   1(#*'xR  
average cost 平均成本   UE}8Rkt  
bad debt 壞賬   $gj+v+%N  
balance 餘額   <M5{.`o  
balance sheet 資產負債表   RT8_@8  
bank account 銀行賬戶   F[o+p|nF  
bank balance 銀行結存   s0~0
5{  
bank charge 銀行手續費   ]%cHm4#m3  
bank deposit 銀行存款   3D 4]yR5  
bank discount 銀行貼現   lp37irI:  
bank draft 銀行匯票   1kz
9>;Ud6  
bank loan 銀行借款   INN/VDsJ  
bank overdraft 銀行透支   =UI,+P:  
bankers acceptance 銀行承兌   97:t29N  
bankruptcy 破產   F]URf&U  
bearer 持票人   Q
2_WH)J 3  
beneficiary 受益人   Mhu5 3DT  
bequest 遺產   2|T|K?R^  
bill 票據   5WtQwN~  
bill of exchange 匯票   +l[Z2
mW  
bill of lading 提單   LV[66<T  
bills discounted 貼現票據   rzYobOKd#  
bills payable 應付票據   t5X G^3X@  
bills receivable 應收票據   ZTgAZ5_cz  
board of directors 董事會   mK7^:(<.LO  
bonds 債券   qb>|n1F_  
bonus 紅利   Et@=Ic^E  
book value 賬面價值   ^cKv JSY  
bookkeeper 簿記員   Xa@ _^oL  
bookkeeping 簿記   'NG^HLD/  
branch office general ledger 支店往來賬戶   " kE:T.,  
broker 經紀人   $~w@0Yl  
brought down 接前   0,"n-5Im  
brought forward 接上頁   RJ=c[nb  
budget 預算   +7lRP)1R  
by-product 副產品   (d5vH)+A  
by-product sales 副產品銷售   >tXufzW  
capital 股本   _4XoUE\\  
capital income 資本收益   ;QvvU[eb  
capital outlay 資本支出   ^cPo{xf  
capital stock 股本   T
?<'=  
capital stock certificate 股票   VAF:Z  
carried down 移後   YN5OuKMUd'  
carried forward 移下頁   k?|F0e_  
cash 現金   V!kQuQJ>  
cash account 現金賬戶   Us@ {w`T  
cash in bank 存銀行現金   Gg3?2h"d  
cash on delivery 交貨收款   &Gy'AUz-  
cash on hand 庫存現金   c^dl+-{Mc  
cash payment 現金支付   [6RV'7`Abj  
cash purchase 現購   @6I[{{>X  
cash sale 現沽   'wT./&Z  
cashier 出?#123;員   +n8I(l=  
cashiers check 本票   !5' 8a5  
certificate of deposit 存款單折   UtG d/\:  
certificate of indebtedness 借據   dZ]\1""#H  
certified check 保付支票   kw-
Kx4 )  
certified public accountant 會計師   79c9+  
charges 費用   q=E}#[EgY  
charge for remittances 匯水手續費   <=y58O]
x  
charter 營業執照   D\_*
,Fc  
chartered accountant 會計師   O+8ApicjTc  
chattles 動產   }HA2ce\  
check 支票   U7f&N  
che stub 支票存根   r/s& ee  
closed account 己結清賬戶   Y(G*Yi?;  
closing 結算   zOdasEd8!  
closing entries 結賬紀錄   ) *$  
closing stock 期末存貨   \.{pZMM  
closing the book 結賬   h.s<0.  
columnar journal 多欄日記賬   4~pO>6P   
combination 聯合   ^B"_b?b  
commission 佣金   %.atWX`b  
commodity 商品   )l!&i?h%  
common stock 普通股   sJYKt  
company 公司   WE Svkm;  
compensation 賠償   m?R+Z6c[  
compound interest 複利   dPdHY&#`  
consignee 承銷人   l`5}i|4KTW  
consignment 寄銷   L+0N@`nRF  
consignor 寄銷人   -WHwz m  
consolidated balance sheet 合併資產負債表   x+)hL D[ n  
consolidated profit and loss account 合併損益表   :R|2z`b!  
consolidation 合併   ]zM90$6  
construction cost 營建成本   /wCxf5q0  
construction revenue 營建收入   hoD[wAC  
contract 合同   XGrxzO|{  
control account 統制賬戶   0wE8GmG  
copyright 版權   < 
&m  
corporation 公司   0?4^.N n3  
cost 成本   !PP?2Ax  
cost accounting 成本會計   )*L?PT  
cost of labour 勞工成本   $GfxMt  
cost of production 生產成本   7zkm  
cost of manufacture 製造成本   +VI0oo {Z  
cost of sales 銷貨成本   >8HRnCyp/  
cost price 成本價格   bA9
dbe  
credit 貸方   "@'9+$i6  
credit note 收款通知單   0PX@E-n  
creditor 債權人   gdn,nL`dP  
crossed check 橫線支票   F9G$$
%Q-Z  
current account 往來活期賬戶   +z/73s0~  
current asset 流動資產   Zo6a_`)d  
current liability 流動負債   'A@Oia1;{  
current profit and loss 本期損益   W;xLuKIG  
debit 借方   Y?SJQhN6W  
debt 債務   7&U+f:-w  
debtor 債務人   g
Rd1(S  
deed 契據   rO> wX_  
deferred assets 遞延資產   9*Mg<P"  
deferred liabilities 遞延負債   a+Qj[pS  
delivery 交貨   HE.Dl7{  
delivery expense 送貨費   v ?'k)B  
delivery order 出貨單   ,3TD $2};.  
demand draft 即期匯票   ]tV{#iIJ*  
demand note 即期票據   nQ*oOxe|X  
demurrage charge 延期費   K?<Odw'k  
deposit 存款   Jx[e{o)o  
deposit slip 存款單   H;}ue  
depreciation 折舊   97 X60<  
direct cost 直接成本   ;7{wa]  
direct labour 直接人工   KD<`-b)7<  
director 董事   7`n8 OR4  
discount 折扣   vb2O4%7tw  
discount on purchase 進貨折扣   y,eoTmaI  
   T{2//$T?