[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。   LPt9+sauf1  
%mT/y%&:  
acceptance 承兌   ;HXk'xN  
account 賬戶   Ei
@  
accountant 會計員   L>sL b(2\i  
accounting 會計   -\? -  
accounting system 會計制度   8Zsaq1S  
accounts payable 應付賬款   ktTP~7UVi  
accounts receivable 應收賬款   r4*H96l  
accumulated profits 累積利益   Pa3-0dUr  
adjusting entry ?#123;整記錄   VM\R-[  
adjustment ?#123;整   xo'!$a}I2  
administration expense 管理費用   kMch   
advances 預付   uM[|>t  
advertising expense 廣告費   iG6]Pr|;e  
agency 代理   "V]* ov&[  
agent 代理人   lgU!D |v  
agreement 契約   }bS1M  
allotments 分配數   (y>N\xS9  
allowance 津貼   ekyCZ8iai  
amalgamation 合併   {\1b
Wr8!U  
amortization 攤銷   '1b 1N5~  
amortized cost 應攤成本   "73y}'  
annuities 年金   %[*-aA  
applied cost 已分配成本   :zKW[sF  
applied expense 已分配費用   >EJ{ *  
applied manufacturing expense 己分配製造費用   ,#ZPg_x?1  
apportioned charge 攤派費用   <9fXf*  
appreciation 漲價   iiq `:G  
article of association 公司章程   Zio!j%G  
assessment 課稅   wz:e\ !  
assets 資產   .-rz30xT  
attorney fee 律師費   :;eOhZ=_  
audit 審計   w
ea  
auditor 審計員   -6- sI  
average 平均數   Ln,<|,fZN  
average cost 平均成本   }=bzUA`C  
bad debt 壞賬   ~q566k!Ll!  
balance 餘額   n?r8ZDJ'  
balance sheet 資產負債表   /r~2KZE  
bank account 銀行賬戶   %;QK5L 
 
bank balance 銀行結存   VX.LL 5  
bank charge 銀行手續費   GCN-T1HvA2  
bank deposit 銀行存款   fL2P6N@  
bank discount 銀行貼現   s|<n7 =J  
bank draft 銀行匯票   {k.:DH)  
bank loan 銀行借款   g.9C>>tj  
bank overdraft 銀行透支   ek]JzD~w$  
bankers acceptance 銀行承兌   Gpxp8[ {  
bankruptcy 破產   PM84Z@Y  
bearer 持票人   PxrT@.T$  
beneficiary 受益人   )4uWB2ZRoi  
bequest 遺產   1w7tRw  
bill 票據   j67a?0<C2U  
bill of exchange 匯票   L%v@|COQ3  
bill of lading 提單   o4FHR+u<M  
bills discounted 貼現票據   e#HPU  
bills payable 應付票據   )b1hF  
bills receivable 應收票據   d {U%q d  
board of directors 董事會   <T[LugI  
bonds 債券   0j!<eN=  
bonus 紅利   q&@s/k  
book value 賬面價值   [ft6xI  
bookkeeper 簿記員   @~hy'6/  
bookkeeping 簿記   O.Pp*sQ^  
branch office general ledger 支店往來賬戶   p4z4[=-:  
broker 經紀人  
_@B?  
brought down 接前   ~fkcal1@  
brought forward 接上頁   X:Z3R0  
budget 預算   Iz+%wAZ|B6  
by-product 副產品   QY)p![6Fj  
by-product sales 副產品銷售  
i.6b%  
capital 股本   G$Mf(S'f  
capital income 資本收益   apm%\dN  
capital outlay 資本支出   Jt]RU+TB  
capital stock 股本   xbCR4upS  
capital stock certificate 股票   c+3(|k-M  
carried down 移後   ~|=D.}#$  
carried forward 移下頁   K9xvog  
cash 現金   ZJs~,Q  
cash account 現金賬戶   u $-&Im<  
cash in bank 存銀行現金   Y }VJ4!%U
 
cash on delivery 交貨收款   {ax]t-ZwJ5  
cash on hand 庫存現金   f{VV U/$  
cash payment 現金支付   IWv5UmjN  
cash purchase 現購   vcQl0+
&  
cash sale 現沽   )=GPhC/sw  
cashier 出?#123;員   Y(6evo&IR  
cashiers check 本票   $rW(*#C  
certificate of deposit 存款單折   f
eyc  
certificate of indebtedness 借據   cu>(;=  
certified check 保付支票   V $I8iVGL  
certified public accountant 會計師   ] hK}ASC  
charges 費用   o7E|wS  
charge for remittances 匯水手續費   -51LF=(!L  
charter 營業執照   B\R X  
chartered accountant 會計師   *yT>  
chattles 動產   P0>2}/;o  
check 支票   /Yi4j,8!|  
che stub 支票存根   %R?7u '=~  
closed account 己結清賬戶   tcoG;ir  
closing 結算   '/qy_7O  
closing entries 結賬紀錄   8'@5X-nD  
closing stock 期末存貨   L< =Dl  
closing the book 結賬   %]7 6u7b/  
columnar journal 多欄日記賬   OcV,pJ  
combination 聯合   [(Z(8{3i  
commission 佣金   }y*D(`  
commodity 商品   5B)&;[  
common stock 普通股   kF^4kCJ@  
company 公司   B0|W
  
compensation 賠償   "[7-1}l  
compound interest 複利   99*k&mb  
consignee 承銷人   TOG4=y-N  
consignment 寄銷   g|uyQhsg  
consignor 寄銷人   stK}K-=`  
consolidated balance sheet 合併資產負債表   ?l%4 P5  
consolidated profit and loss account 合併損益表   !0lk}Uzkh  
consolidation 合併   +0U=UV)U  
construction cost 營建成本   LQk^l`  
construction revenue 營建收入   jC[
_uG  
contract 合同   !y XGAg,  
control account 統制賬戶   nG4ZOx.*1g  
copyright 版權   IH=$ wc  
corporation 公司   yfV]f LZ  
cost 成本   D|(\5]:R  
cost accounting 成本會計   P^"RH&ZQJ  
cost of labour 勞工成本   ZMlBd}H  
cost of production 生產成本   Ojz'p5d`>  
cost of manufacture 製造成本   AJ6l#j-  
cost of sales 銷貨成本   rM.Pc?Z
 
cost price 成本價格   kCEuzd=$V  
credit 貸方   TO89;O  
credit note 收款通知單   o@gceZuk  
creditor 債權人   #&)H&H}  
crossed check 橫線支票   nuWQ3w p[e  
current account 往來活期賬戶   +&)/dHbL`]  
current asset 流動資產   W7A!QS  
current liability 流動負債   F8<G9#%s\  
current profit and loss 本期損益   4>oM5Yf8  
debit 借方   M`K]g&57hL  
debt 債務   U -O D  
debtor 債務人   py7Zh%k  
deed 契據   D"aK;_W@h  
deferred assets 遞延資產   -){6ynqv  
deferred liabilities 遞延負債   RuYIG?J=/  
delivery 交貨   wipl5O@L  
delivery expense 送貨費   !%M,x~H  
delivery order 出貨單   8y6
dT  
demand draft 即期匯票   6M&ajl`o  
demand note 即期票據   'z,kxra|n  
demurrage charge 延期費   [- 92]  
deposit 存款   -4+'(3qr  
deposit slip 存款單   b#N P*L&  
depreciation 折舊   dakHH @Q  
direct cost 直接成本   n\D/WLvM  
direct labour 直接人工   _!zc <&~I  
director 董事   &)6}.$`  
discount 折扣   @,1_CqV  
discount on purchase 進貨折扣   G{6@]72  
   +o4o!;E)