[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。   ;]>a7o  
C(n_*8{  
acceptance 承兌   (} wMU]!_  
account 賬戶   RG:_:%@%}  
accountant 會計員   TGGbO:s3  
accounting 會計   lX64IvG8+o  
accounting system 會計制度   bMGXx>
x  
accounts payable 應付賬款   2}rYH;Mx  
accounts receivable 應收賬款   aSIoq}c(  
accumulated profits 累積利益   28>/#I9/]  
adjusting entry ?#123;整記錄   Ge1"+:tbJ  
adjustment ?#123;整   IHv>V9yiG  
administration expense 管理費用   H3+P;2{  
advances 預付   K_%gda|l+  
advertising expense 廣告費   X'p%K/-m  
agency 代理   .V@3zzv\  
agent 代理人   9\
>{1"a  
agreement 契約   y> 0Gmr  
allotments 分配數   GYtp%<<9;  
allowance 津貼   Bz? (?fyd  
amalgamation 合併   7 lu_E
.Bv  
amortization 攤銷   0zE(:K  
amortized cost 應攤成本   G%>M@nYUE  
annuities 年金   ~^l;~&

  
applied cost 已分配成本   3x)jab  
applied expense 已分配費用   /L=Y8tDt
 
applied manufacturing expense 己分配製造費用   kV4,45r  
apportioned charge 攤派費用   +iw4>0pi  
appreciation 漲價   0E#?H0<OeG  
article of association 公司章程   d$y?py  
assessment 課稅   >aT~G!y  
assets 資產   {
dwlW`{  
attorney fee 律師費   5C-XQ
S1  
audit 審計   ' ^(qlCI  
auditor 審計員   ]
{18-=  
average 平均數   W4=A .2[q  
average cost 平均成本   ))I[@D1b  
bad debt 壞賬   aX? tnDv  
balance 餘額   \"b'Z2g  
balance sheet 資產負債表   nZ[`Yrq)0  
bank account 銀行賬戶   9>=S@hVMd  
bank balance 銀行結存   ?@7Reh\  
bank charge 銀行手續費   w,LB  
bank deposit 銀行存款    #!t6'
*  
bank discount 銀行貼現   ,,;vG6^a  
bank draft 銀行匯票   "Iacs s0;  
bank loan 銀行借款   xXCsJ9]  
bank overdraft 銀行透支   ppnl bL^*  
bankers acceptance 銀行承兌   c"P:p%\m&u  
bankruptcy 破產   [0lO0ik>G  
bearer 持票人   E+J+fi  
beneficiary 受益人   /]2I%Q  
bequest 遺產   XRi37|p  
bill 票據   ,%U\@*6=  
bill of exchange 匯票   FY pspv?4  
bill of lading 提單   <(l`zLf4p  
bills discounted 貼現票據   C)ic;!$Qhb  
bills payable 應付票據   6 2t 9SY  
bills receivable 應收票據   s?PB ]Tr
 
board of directors 董事會   Dlz1"|SF  
bonds 債券   K+`deH_d  
bonus 紅利   fni7HBV?  
book value 賬面價值   )gV @6w  
bookkeeper 簿記員   f& Vx`oj  
bookkeeping 簿記   BOv^L?)*Z  
branch office general ledger 支店往來賬戶   ie7P^:T|+  
broker 經紀人   .M0pb^M  
brought down 接前   T-Yb |@4  
brought forward 接上頁   GjbOc   
budget 預算   u24XuSe$  
by-product 副產品   $Km~x  
by-product sales 副產品銷售   ynJ)6n7a  
capital 股本   s`=&l  
capital income 資本收益   p,14'HS%@  
capital outlay 資本支出   1z_1Hl  
capital stock 股本   M6y|;lh''c  
capital stock certificate 股票   |{La@X  
carried down 移後   5m\)82s  
carried forward 移下頁   Qjmo{'d  
cash 現金   kNX8y--  
cash account 現金賬戶   G$2Pny<!  
cash in bank 存銀行現金   =]o2{d  
cash on delivery 交貨收款   3*-!0  
cash on hand 庫存現金   wpt5'|I  
cash payment 現金支付   {Rn*)D9  
cash purchase 現購   j9.%(*  
cash sale 現沽   g`4WisL1n  
cashier 出?#123;員   
YTg8Zg-Z  
cashiers check 本票   q><wzCnRu~  
certificate of deposit 存款單折   'N`x@(  
certificate of indebtedness 借據   B. ~[m}  
certified check 保付支票   B5[As 8
Sa  
certified public accountant 會計師   gi+FL_8CzU  
charges 費用   bVr`a*EM  
charge for remittances 匯水手續費   seb/rxb  
charter 營業執照   /sSM<r]5j  
chartered accountant 會計師   3gv?rJV  
chattles 動產   t-SZBNb  
check 支票   VUD9ZyPw  
che stub 支票存根   fONycXM]  
closed account 己結清賬戶   n>,? V3ly  
closing 結算   4@0Z<8Mo  
closing entries 結賬紀錄   .g_^! t  
closing stock 期末存貨   *r  ('A  
closing the book 結賬   QV -ZP'e^  
columnar journal 多欄日記賬   :0p$r pJP  
combination 聯合   ~xcU6@/  
commission 佣金   9{%/I   
commodity 商品   xPJ@!ks9  
common stock 普通股   uCgJF@  
company 公司   pv^:G;  
compensation 賠償   <&HHo>rl  
compound interest 複利   c/%GfB[w0  
consignee 承銷人   W+Ou%uv}S  
consignment 寄銷   .f|)od[  
consignor 寄銷人   1w+)ne_&  
consolidated balance sheet 合併資產負債表   =[0|qGzg  
consolidated profit and loss account 合併損益表   A2.4#Qb'  
consolidation 合併   >^g\s]c[  
construction cost 營建成本   mqDI'~T9 u  
construction revenue 營建收入   hJ?PV@xy
 
contract 合同  
c=re(  
control account 統制賬戶   #<es>~0!  
copyright 版權   [buLo*C4:  
corporation 公司   $&sV.fGu  
cost 成本   :bkmm,%O  
cost accounting 成本會計   8J~-|<Q6  
cost of labour 勞工成本   6Q_ZP#oAV  
cost of production 生產成本   vZPBjloT!.  
cost of manufacture 製造成本   0J W =RW  
cost of sales 銷貨成本   xF*i+'2  
cost price 成本價格   0iKAg  
credit 貸方   #V y:6O  
credit note 收款通知單   k|$?b7)"@  
creditor 債權人   6cOlY= bn  
crossed check 橫線支票   {gzVbZ#  
current account 往來活期賬戶   kpMo
7n  
current asset 流動資產   H% FP!03  
current liability 流動負債   Kp19dp}'b  
current profit and loss 本期損益   zX6Q7 Bc  
debit 借方   EIF  
debt 債務   S$46YQ  
debtor 債務人   -*qoF(/U  
deed 契據   whFJ]  
deferred assets 遞延資產   /)sP<WPQ6  
deferred liabilities 遞延負債   |3>%(4 OS  
delivery 交貨   }taG/kE62  
delivery expense 送貨費   s%G%s,d  
delivery order 出貨單   ^OK;s wDW  
demand draft 即期匯票   BCX2C  
demand note 即期票據   gOMy8w4>  
demurrage charge 延期費   CD4@0Z+  
deposit 存款   HE0m#  
deposit slip 存款單   ,lVQ-qw5  
depreciation 折舊   wM}AWmH  
direct cost 直接成本   %zO>]f&  
direct labour 直接人工   t >Rh  
director 董事   @S 0mNA  
discount 折扣   T/:6Z  
discount on purchase 進貨折扣   yi2F#o 'K  
   Az/B/BLB