[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。   . X:
 
%pJRu-D  
acceptance 承兌   !^Ly#$-X  
account 賬戶   <2.87:  
accountant 會計員   ~10>mg  
accounting 會計   `] fud{  
accounting system 會計制度   `F(ghC  
accounts payable 應付賬款   ^Rpy5/d  
accounts receivable 應收賬款   ~[N"Q|D3Y  
accumulated profits 累積利益   TA9Kg=_  
adjusting entry ?#123;整記錄   {0(:5%  
adjustment ?#123;整   R(^2+mV?  
administration expense 管理費用   HL`=zB%  
advances 預付   If*+yr|  
advertising expense 廣告費   7]8nW!h;  
agency 代理   w;OvZo|  
agent 代理人    /N8>>g  
agreement 契約   sC}p_'L  
allotments 分配數   TXWYQ~]3w  
allowance 津貼   prdc}~J8{  
amalgamation 合併   :>q*#vlb  
amortization 攤銷   ! ^ DQX=1  
amortized cost 應攤成本   \@8.BCWK  
annuities 年金   Gi+ZI{)  
applied cost 已分配成本   v'e5j``=  
applied expense 已分配費用    ob_*fP  
applied manufacturing expense 己分配製造費用   Sb|9U8h  
apportioned charge 攤派費用   Cu $mb}@  
appreciation 漲價   fep8hf B;  
article of association 公司章程   yQ03&{#  
assessment 課稅   E9bc pup  
assets 資產   x|=]Xxco  
attorney fee 律師費   h>:eu#  
audit 審計   svWQk9d  
auditor 審計員   Chs#}=gzi  
average 平均數   =>mx>R`S  
average cost 平均成本   [-p?gyl  
bad debt 壞賬   dRGgiQO  
balance 餘額   K;'s+ZD  
balance sheet 資產負債表   wfMtWXd;KB  
bank account 銀行賬戶   - %'ys  
bank balance 銀行結存   S)\Yc=~h  
bank charge 銀行手續費   ~gi,ky^!  
bank deposit 銀行存款   U{Xx)l/o  
bank discount 銀行貼現   V"u .u  
bank draft 銀行匯票   it)!-[:bm  
bank loan 銀行借款   -L6V
)aK&  
bank overdraft 銀行透支   50R&;+b  
bankers acceptance 銀行承兌   x!`~+f.6  
bankruptcy 破產   K)&oDwk  
bearer 持票人   YcdT/
  
beneficiary 受益人   2PDU(R  
bequest 遺產   y3Q2d7G  
bill 票據   ;Ob`B@!=b  
bill of exchange 匯票   1$RUhxT  
bill of lading 提單   EHlkt,h*  
bills discounted 貼現票據   3q)y;T\yW  
bills payable 應付票據   SLjSNuOP  
bills receivable 應收票據   P+gYLX8  
board of directors 董事會   mIYM+2p  
bonds 債券   %|o2d&i  
bonus 紅利   caD|*.b  
book value 賬面價值   ~\o hH  
bookkeeper 簿記員   m[$pj~<\  
bookkeeping 簿記   j1i<.,0g  
branch office general ledger 支店往來賬戶   ;-"'sEu}  
broker 經紀人   TO]7%aB  
brought down 接前   AD@-H0Y  
brought forward 接上頁   ^b&U0k$R  
budget 預算   EF5:$#  
by-product 副產品   Bxf]Lu,\U@  
by-product sales 副產品銷售   *U:0c ;h  
capital 股本   A[8vD</}_  
capital income 資本收益   3aERfIJyE  
capital outlay 資本支出   Uy;e5<<  
capital stock 股本   Kn`-5{
1B|  
capital stock certificate 股票   vcz?;lg  
carried down 移後   ]s>y
se  
carried forward 移下頁   T(q/$p&q  
cash 現金   iT,Ya-9"  
cash account 現金賬戶   9^2l<4^Z  
cash in bank 存銀行現金   i"OY=iw-N  
cash on delivery 交貨收款   D&/~lhyNZ  
cash on hand 庫存現金   <wj}y0(  
cash payment 現金支付   ,cwjieM  
cash purchase 現購   3c[< #]8S  
cash sale 現沽   Tq,xW  
cashier 出?#123;員   ~7O.}RP0  
cashiers check 本票   <:!;79T\  
certificate of deposit 存款單折   GI[XcK^*w  
certificate of indebtedness 借據   oBI@.&tG}  
certified check 保付支票   5K[MKfT  
certified public accountant 會計師   a8v9j3.  
charges 費用   PsOu:`=r  
charge for remittances 匯水手續費   bc% N !d  
charter 營業執照   WP ~]pduT  
chartered accountant 會計師   ^w+)A;?W  
chattles 動產   !v?WyGbUg  
check 支票   Ojs^-R_  
che stub 支票存根   y#?AW`|  
closed account 己結清賬戶   rpMjDjW  
closing 結算   $G D@e0  
closing entries 結賬紀錄   tJ9-8ZT*  
closing stock 期末存貨   Q/y"W,H#  
closing the book 結賬   ?8TIPz J  
columnar journal 多欄日記賬   c7f11N!v>b  
combination 聯合   ~F^7L5d}C  
commission 佣金   L3|~ i&k  
commodity 商品   1azj%WY  
common stock 普通股   /4%ycr6  
company 公司   Qzq3{%^x_  
compensation 賠償   ~X<Ie9m1x  
compound interest 複利   344E4F"ph  
consignee 承銷人   U "kD)\  
consignment 寄銷   a@s@E  
consignor 寄銷人   !rPU5y*  
consolidated balance sheet 合併資產負債表   jQ&82X%m  
consolidated profit and loss account 合併損益表   (^9dp[2  
consolidation 合併   &KPJB"0L  
construction cost 營建成本   M#o'hc  
construction revenue 營建收入   C)qy =lx%  
contract 合同   *di}rQHm  
control account 統制賬戶   apw/nhQ.[  
copyright 版權   b5t:">wC  
corporation 公司   CCp&+LRvR  
cost 成本   (^mpb  
cost accounting 成本會計   #"KaRh  
cost of labour 勞工成本   Ew>lk9La(  
cost of production 生產成本   tVqc!][  
cost of manufacture 製造成本   &N:`Rler  
cost of sales 銷貨成本   fYUbr"Oe  
cost price 成本價格   |Wz`#<t  
credit 貸方   _8ubo\M~  
credit note 收款通知單   i;I!Jc_b'  
creditor 債權人   XI7:y4M  
crossed check 橫線支票   1/<Z6 ?U  
current account 往來活期賬戶   p$_X\,F  
current asset 流動資產   KGNBzy~9  
current liability 流動負債   X3l? YA  
current profit and loss 本期損益   g ^4<ve  
debit 借方   *Y<1KXFU  
debt 債務   09sdt;V Q  
debtor 債務人   *Vr;rk  
deed 契據   +~f5dJyk`  
deferred assets 遞延資產    LAO2Py#  
deferred liabilities 遞延負債   = @n`5g  
delivery 交貨   rO7[{<97m  
delivery expense 送貨費   a n,$Z,G#K  
delivery order 出貨單   xn,I<dL39  
demand draft 即期匯票   WYY&MHp  
demand note 即期票據   [E6ZmMB&  
demurrage charge 延期費   Jx
LSQ-"  
deposit 存款   HrH ! 'bd  
deposit slip 存款單   |nT+W|0U  
depreciation 折舊   yYn7y1B  
direct cost 直接成本   H#FH'@J  
direct labour 直接人工   Zg/ ],/`  
director 董事   E0aJ~A(Hv  
discount 折扣   qJYEsI2M  
discount on purchase 進貨折扣   U2 kl-E:  
   $@@@<
/VbP