[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。   o`}(1$a>  
>*S ;z+!&  
acceptance 承兌   w@& (=C  
account 賬戶   h^=9R6im  
accountant 會計員   &VfMv'%x  
accounting 會計   /eNDv(g)M  
accounting system 會計制度   $7'Kc
G  
accounts payable 應付賬款   GP;UuQ
z  
accounts receivable 應收賬款   Xwt}WSdF`k  
accumulated profits 累積利益   fVx_]5jM  
adjusting entry ?#123;整記錄   `CF.-Vl3J#  
adjustment ?#123;整   LP:F'Q:<  
administration expense 管理費用   m.
 "T3K  
advances 預付   RLr^6+v)U  
advertising expense 廣告費   _&|<(m&."  
agency 代理   N(=\S:  
agent 代理人   I2 ^Eo5'  
agreement 契約   U.p"JSH L  
allotments 分配數   fs6% M]u  
allowance 津貼   -VO* P  
amalgamation 合併   |tqYRWn0  
amortization 攤銷   (H-}z`sy/@  
amortized cost 應攤成本   ,ou&WI yC  
annuities 年金   ~Op~~ m  
applied cost 已分配成本   (YKkJ  
applied expense 已分配費用   HA0Rv#p  
applied manufacturing expense 己分配製造費用  
J1gLT $  
apportioned charge 攤派費用   z`KP }-  
appreciation 漲價   6P U]I+  
article of association 公司章程   0>)F+QC  
assessment 課稅   )2mvW1M=7;  
assets 資產   J{h?=vK  
attorney fee 律師費   ~5sH`w~vQ  
audit 審計   +[Zcz4\9  
auditor 審計員   N@G~+
GCxL  
average 平均數  
8KyF0r?  
average cost 平均成本   Z2^B.r
#  
bad debt 壞賬   ^U[yk'!Y  
balance 餘額   !@wG22iC4d  
balance sheet 資產負債表   lz88//@gZ  
bank account 銀行賬戶   DfV'1s4y  
bank balance 銀行結存   B96"|v$  
bank charge 銀行手續費   p{S#>JT
r  
bank deposit 銀行存款   -G@: uxB  
bank discount 銀行貼現   )9'Zb`n  
bank draft 銀行匯票   To@77.'  
bank loan 銀行借款   ~ w,hJ `  
bank overdraft 銀行透支   P[<EFjE  
bankers acceptance 銀行承兌   z((9vi W  
bankruptcy 破產   v!77dj 6I  
bearer 持票人   +L\bg|;  
beneficiary 受益人   .BjnV%l7Id  
bequest 遺產   fZF.eRP'  
bill 票據   AAPfU_: ^  
bill of exchange 匯票   1./iF>*A  
bill of lading 提單   >a$b4 pvh  
bills discounted 貼現票據   lJ/{.uK  
bills payable 應付票據   `;H3['~$  
bills receivable 應收票據   cNvh2JI  
board of directors 董事會   sm96Ye{O{  
bonds 債券  
C3GI?|b  
bonus 紅利   e=Teq~K  
book value 賬面價值   6Z7J<0  
bookkeeper 簿記員   Z&Ao;=Gp1  
bookkeeping 簿記   ruK,Z,3Q  
branch office general ledger 支店往來賬戶   VaLl$w  
broker 經紀人   FErKr)  
brought down 接前   5B,HJax  
brought forward 接上頁   RuuXDuu:VL  
budget 預算   F|{F'UXj|  
by-product 副產品   kV:C=MLI  
by-product sales 副產品銷售   0f3C;u-q-  
capital 股本   A.
@
Af+  
capital income 資本收益   <N}*|z7=b  
capital outlay 資本支出   d0CFMy6  
capital stock 股本   fS?fNtD6<  
capital stock certificate 股票   :MbD=sX  
carried down 移後   bf&k:. v'8  
carried forward 移下頁   h(Ccm
44  
cash 現金  
("-`Y'"K  
cash account 現金賬戶   KM jnY2  
cash in bank 存銀行現金   tF=Y3W+L  
cash on delivery 交貨收款   %eDJ]\*^X  
cash on hand 庫存現金   ;OD+6@Sr  
cash payment 現金支付   9a;8^?Ld%S  
cash purchase 現購   dpI9DzA;  
cash sale 現沽   KuohUH+  
cashier 出?#123;員   Oxq} dX7S  
cashiers check 本票   gP 6`q  
certificate of deposit 存款單折   R4P$zB_<2  
certificate of indebtedness 借據   kFsq23Ne  
certified check 保付支票   `UH 1B/  
certified public accountant 會計師   Z4aK  
charges 費用   "}'Sk(  
charge for remittances 匯水手續費   q26%Z)'nf  
charter 營業執照   96.Vm*/7  
chartered accountant 會計師   .vJt&@NO  
chattles 動產   %zA$+eT  
check 支票   KXTx{R  
che stub 支票存根   JU\wvP5j  
closed account 己結清賬戶   2W]y9)<c  
closing 結算   D"RxI)"HP  
closing entries 結賬紀錄   %*`yd.L0W  
closing stock 期末存貨   0&k!=gj:>Z  
closing the book 結賬   '-k~qQk)6  
columnar journal 多欄日記賬   k9iXVYQ.;r  
combination 聯合   0nO
p'Ky\k  
commission 佣金   I}{Xv#@o  
commodity 商品   4hh=z>$|l)  
common stock 普通股  
b/g"ws_  
company 公司   | *J-9  
compensation 賠償   mbm|~UwD  
compound interest 複利   #m<<]L(o8W  
consignee 承銷人   +HxL>\  
consignment 寄銷   v'zj<|2  
consignor 寄銷人   A7X-),D  
consolidated balance sheet 合併資產負債表   B{+ Ra  
consolidated profit and loss account 合併損益表   =-GHs$u%f  
consolidation 合併   fW'U7&O  
construction cost 營建成本   [6Nw)r(a(  
construction revenue 營建收入   5{uK;Vxse  
contract 合同   N>J"^GX  
control account 統制賬戶   >4lT0~V/  
copyright 版權   U%,N"]`  
corporation 公司   r=3knCEWK  
cost 成本   `!$I6KxT  
cost accounting 成本會計   %: .{?FB_  
cost of labour 勞工成本   ;uazQyo6  
cost of production 生產成本   %Kq`8  
cost of manufacture 製造成本   (~<9\ZJs  
cost of sales 銷貨成本   ]{<`W5b/  
cost price 成本價格   Sn lKPd  
credit 貸方   A/4
HR]  
credit note 收款通知單   c#6g[TE@  
creditor 債權人   k)a-odNrb  
crossed check 橫線支票   {,aI0bw;  
current account 往來活期賬戶   T]fu[yRVvg  
current asset 流動資產   CrIt h/Z  
current liability 流動負債   rHWlv\+Nn  
current profit and loss 本期損益   xXktMlI  
debit 借方   URFp3qE  
debt 債務   W l+[{#  
debtor 債務人   "x*5g*k  
deed 契據   ~e!b81  
deferred assets 遞延資產   9(/ ;Wutj"  
deferred liabilities 遞延負債   1E*No1  
delivery 交貨   iJrF$Xw  
delivery expense 送貨費   @!:~gQ  
delivery order 出貨單   >_4Ck{^d#  
demand draft 即期匯票   }(r%
'(.6  
demand note 即期票據   URodvyD  
demurrage charge 延期費   -K_p? l  
deposit 存款   hF!t{ Lf3  
deposit slip 存款單   TFWx(}1  
depreciation 折舊   8SGFzb! h  
direct cost 直接成本   xjOj1Hv  
direct labour 直接人工   Z/wKUK;  
director 董事   h
o7L@NR  
discount 折扣   >*PZ&"}M  
discount on purchase 進貨折扣   YYz,sR'%|}  
   65ctxxWv1