[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。   B{Rig5Sc  
QH;
aJ(>$  
acceptance 承兌   cIH`,bR  
account 賬戶   #RcmO*
*  
accountant 會計員   jU=)4nx  
accounting 會計   ~0`Pe{^*  
accounting system 會計制度   W H!<Z=#c}  
accounts payable 應付賬款   @Q'5/q +  
accounts receivable 應收賬款   ZyTah\yPM  
accumulated profits 累積利益    mJ-@:5  
adjusting entry ?#123;整記錄   ls=<c<  
adjustment ?#123;整   fK[9<"PC0  
administration expense 管理費用   z-,'W`  
advances 預付   SL(Q;_  
advertising expense 廣告費   T]+*}C  
agency 代理   PUI.Un2C_  
agent 代理人   0GB6.Ggft  
agreement 契約   iS{)Tll}&  
allotments 分配數   3.>jagu  
allowance 津貼   dX<UruPA  
amalgamation 合併   =%bc;ZUu  
amortization 攤銷   nC z[# t  
amortized cost 應攤成本   wH<S0vl  
annuities 年金   P9c1 NX\-  
applied cost 已分配成本   zX3O_  
applied expense 已分配費用   ]O 2_&cs  
applied manufacturing expense 己分配製造費用   f+d{^-  
apportioned charge 攤派費用   M 3^p,[9r#  
appreciation 漲價   ~_K  
article of association 公司章程   r+ >9O  
assessment 課稅   #GTmC|[  
assets 資產   D}:D,s8UP  
attorney fee 律師費   hcej ?W8j  
audit 審計   X,~8) W  
auditor 審計員   /wmJMX  
average 平均數    -"<eq0  
average cost 平均成本   -WEi Y  
bad debt 壞賬   "5{\0CfS  
balance 餘額   -i9/1.Z  
balance sheet 資產負債表   %$b 5&>q  
bank account 銀行賬戶   UF}fmDi  
bank balance 銀行結存   <F&S  
bank charge 銀行手續費   r,F'Jd5  
bank deposit 銀行存款   l*h6JgU  
bank discount 銀行貼現   ow+
NT  
bank draft 銀行匯票   qWo|LpxWt  
bank loan 銀行借款   bBjVot  
bank overdraft 銀行透支   lVMAab  
bankers acceptance 銀行承兌   B^eea[  
bankruptcy 破產   T%Z`:mf  
bearer 持票人   5^pQ=Sgt  
beneficiary 受益人   T `N(=T^*  
bequest 遺產   ^c+6?  
bill 票據   dNIY`u  
bill of exchange 匯票   m^p Q55,  
bill of lading 提單   2 !{P<   
bills discounted 貼現票據   zm"&8/l  
bills payable 應付票據   jk)U~KGcg  
bills receivable 應收票據   5-n N8qs  
board of directors 董事會   | YvO$4=s  
bonds 債券   75<E0O  
bonus 紅利   LM0TSB?  
book value 賬面價值   w:pc5N>we0  
bookkeeper 簿記員   x!S8'  
bookkeeping 簿記   594$X@!v  
branch office general ledger 支店往來賬戶   d d8^V_Kx  
broker 經紀人   _QCAV+K'  
brought down 接前   >4bOM@[]  
brought forward 接上頁   !1|f ,9C  
budget 預算   &u$l2hSS  
by-product 副產品   bvZmozbD  
by-product sales 副產品銷售   ;0@"1`  
capital 股本   !! #\P7P  
capital income 資本收益   aRfkJPPa[  
capital outlay 資本支出   ?jy^
WF`  
capital stock 股本   ""TRLs!:M  
capital stock certificate 股票   ^fH]Rlx
 
carried down 移後   (gz|6N  
carried forward 移下頁   T<P4+#JK  
cash 現金   r)ga{Nn,.  
cash account 現金賬戶   6VRVk7"  
cash in bank 存銀行現金    ]5c|  
cash on delivery 交貨收款   vrh}X[JEw'  
cash on hand 庫存現金   "x&H*"  
cash payment 現金支付   S tn[M|
 
cash purchase 現購   .] 5 &\  
cash sale 現沽   7M5HIK6_  
cashier 出?#123;員   c~ @I1M  
cashiers check 本票   {_PV~8u  
certificate of deposit 存款單折   :N(L7&<
 
certificate of indebtedness 借據   3 nb3rHQ  
certified check 保付支票   Dt yT8kr  
certified public accountant 會計師   }?"f#bI  
charges 費用   <#sB ;  
charge for remittances 匯水手續費   ePB=aCZ  
charter 營業執照   ?^0#:QevC  
chartered accountant 會計師   -H{c@hl  
chattles 動產   LKztGfy  
check 支票   to+jQ9q8  
che stub 支票存根   8ec~"vGLz~  
closed account 己結清賬戶   $  5  
closing 結算   o"K{^ L~u  
closing entries 結賬紀錄   K@%.T#  
closing stock 期末存貨   eRC@b^~  
closing the book 結賬   z I(b#eUF  
columnar journal 多欄日記賬   l{vi{9n)  
combination 聯合   2i8'*L+j  
commission 佣金    XW`&1qx  
commodity 商品   [G4#DP\t>p  
common stock 普通股   h?fv :^vSi  
company 公司   oQFpIX;\m  
compensation 賠償   fytgS(?I'  
compound interest 複利   YgrBIul  
consignee 承銷人   { H"xC~.  
consignment 寄銷   L<5go\!bV  
consignor 寄銷人   d(42ob.Tr  
consolidated balance sheet 合併資產負債表   Bglh}_X  
consolidated profit and loss account 合併損益表   2~~Q NWN  
consolidation 合併   5=5~GX-kr  
construction cost 營建成本   TE^BfAw@  
construction revenue 營建收入   <eb>/ D  
contract 合同   m3K8hL/  
control account 統制賬戶   ppfBfMX  
copyright 版權   =@&]PYv  
corporation 公司   5H`k$[3V  
cost 成本   0|HD(d`a  
cost accounting 成本會計   tJ[Hcx*N  
cost of labour 勞工成本   jcv3ES^  
cost of production 生產成本   cMIQbBM  
cost of manufacture 製造成本   ;&?NuK  
cost of sales 銷貨成本   tb^3-ZUb  
cost price 成本價格   L0_R2E A  
credit 貸方   ^~8l|d_  
credit note 收款通知單   oF)+f 4  
creditor 債權人    |Zncr9b  
crossed check 橫線支票   OT\[qaK  
current account 往來活期賬戶   -E?h^J&U  
current asset 流動資產   |'b=xeH.^<  
current liability 流動負債   m?>$!B4jFB  
current profit and loss 本期損益   Ga"$_DyM  
debit 借方   f4CwyL6ur  
debt 債務   HmAA?J}  
debtor 債務人   ,z<\Z!+=  
deed 契據   Azq,N@HO  
deferred assets 遞延資產   ~g ~z"!K  
deferred liabilities 遞延負債   aZ@Ke$jD  
delivery 交貨   g_5:o 3s  
delivery expense 送貨費   %dKUB4  
delivery order 出貨單   \<]nv}1O  
demand draft 即期匯票   G}AfCd4  
demand note 即期票據   }`\+_@w  
demurrage charge 延期費   j ]F  Zy  
deposit 存款   #p6#,PZ  
deposit slip 存款單   *GTCVxu  
depreciation 折舊   ie=tM'fb  
direct cost 直接成本   WdnCRFO?l  
direct labour 直接人工   #=q)>+\  
director 董事   `` 6?;Y  
discount 折扣   r,EIOcz:  
discount on purchase 進貨折扣   nkSYW]aQ1g  
   khyn4