[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。   JAy-N bb
\  

Qe_C^(P  
acceptance 承兌   |Mgzb0_IiQ  
account 賬戶   *y', eB  
accountant 會計員   qMw_`dC  
accounting 會計   _na/&J6  
accounting system 會計制度   YMVmpcz  
accounts payable 應付賬款   Z29LtKr  
accounts receivable 應收賬款   Y$9x!kV  
accumulated profits 累積利益   FiSx"o  
adjusting entry ?#123;整記錄   Awr(}){  
adjustment ?#123;整   #Z,@yJ2wl  
administration expense 管理費用   LI<Emez  
advances 預付   Gd$!xN%O  
advertising expense 廣告費   H;0K4|I  
agency 代理  
3p]\l ]=  
agent 代理人   *S?'[PS]1  
agreement 契約   \-sW>LIA  
allotments 分配數   xVRxKM5 {  
allowance 津貼   r;p@T8k  
amalgamation 合併   Zu4au<  
amortization 攤銷   c}s#!|E0v  
amortized cost 應攤成本   5Pf)&iG  
annuities 年金   yY rFk^  
applied cost 已分配成本   6n
~) R  
applied expense 已分配費用   "&o"6ra}  
applied manufacturing expense 己分配製造費用   eZD"!AT  
apportioned charge 攤派費用   a^_W}gzzd  
appreciation 漲價   U;0:@.q  
article of association 公司章程   (?ULp{VPFl  
assessment 課稅   ,3!TyQ\m'  
assets 資產   ^XG$?2<U  
attorney fee 律師費   cP\ZeG#<  
audit 審計   85
$ WH  
auditor 審計員   f$vU$>+[  
average 平均數   HU$]o
 N  
average cost 平均成本   <[w5M?n8  
bad debt 壞賬   X_!km-{  
balance 餘額   'Yd
r_Ses  
balance sheet 資產負債表   zF|c3ap  
bank account 銀行賬戶   o ZQ@Yu3  
bank balance 銀行結存   rITA-W O  
bank charge 銀行手續費   1K(mdL{m5  
bank deposit 銀行存款   C6Cr+TScH  
bank discount 銀行貼現   fs-LaV 0  
bank draft 銀行匯票   <H{K&,Z(ZM  
bank loan 銀行借款   k~I]Y,  
bank overdraft 銀行透支   YV} "#  
bankers acceptance 銀行承兌   X|D-[|P  
bankruptcy 破產   4*IXBi7%  
bearer 持票人   vif)g6,  
beneficiary 受益人   [rW];H8:~  
bequest 遺產   KP 6vb@(6  
bill 票據   1yqsE`4f  
bill of exchange 匯票   j@Pd" Z9  
bill of lading 提單   HXC\``E  
bills discounted 貼現票據   QcJC:sP\>  
bills payable 應付票據   !%$,S=_F  
bills receivable 應收票據   5g O9 <  
board of directors 董事會   ^W n+G8n  
bonds 債券   X|G[Ma?   
bonus 紅利   Vw.)T/B_D  
book value 賬面價值   &#KN"uPW  
bookkeeper 簿記員   bC98<if  
bookkeeping 簿記   EUVD)+it  
branch office general ledger 支店往來賬戶   a)c;z@r  
broker 經紀人   g^x=y   
brought down 接前   wwQ2\2w>Hm  
brought forward 接上頁   /y|ZAN  
budget 預算   bfm+!9=9S  
by-product 副產品   cP\z*\dS  
by-product sales 副產品銷售   sjb.Ezoq3  
capital 股本   )WW*X6[k  
capital income 資本收益   uA;#*eiA/  
capital outlay 資本支出   n
K)1.KVN  
capital stock 股本   H_Va$}8z  
capital stock certificate 股票   `M{Ne:J  
carried down 移後   m*CW3y{n)  
carried forward 移下頁   bsr]Z&9rrk  
cash 現金   W7gY$\1<&  
cash account 現金賬戶   #s B
L E  
cash in bank 存銀行現金   $ZZ?*I  
cash on delivery 交貨收款   JtsXMZz  
cash on hand 庫存現金   d:>'c=y  
cash payment 現金支付   t& F:C  
cash purchase 現購   f F)M'C
  
cash sale 現沽   i*$~uuY  
cashier 出?#123;員   %{pjC7j#  
cashiers check 本票    ;(J&%  
certificate of deposit 存款單折   ryw%0H18  
certificate of indebtedness 借據   RAk"C!&^m  
certified check 保付支票   XjP&  
certified public accountant 會計師   zi_$r oq=)  
charges 費用   \8m9^Z7IfK  
charge for remittances 匯水手續費   7U1M;@y  
charter 營業執照   v\MQ?VC  
chartered accountant 會計師   ;|Hpg_~%>  
chattles 動產   J~4mp\4b  
check 支票   D&I/Tbc  
che stub 支票存根   !Ur
.b @ke  
closed account 己結清賬戶   <|.]$QSi  
closing 結算   <8Tp]1z  
closing entries 結賬紀錄   F$jy~W_  
closing stock 期末存貨   F?"Gln~;  
closing the book 結賬   kX`m( N$  
columnar journal 多欄日記賬   KdYR?rY  
combination 聯合   DpeJ x  
commission 佣金   Y`{62J8oy  
commodity 商品   i2rSP$j  
common stock 普通股   m@+QC$6S  
company 公司   ::'Y07  
compensation 賠償   /W-g es  
compound interest 複利   *?~"Jw  
consignee 承銷人   KK1?!7  
consignment 寄銷   T3<1{"&  
consignor 寄銷人   Ejr'Yzl3_  
consolidated balance sheet 合併資產負債表   &A.0(s  
consolidated profit and loss account 合併損益表   ,H,[)8
 
consolidation 合併   @1&"S7@}u  
construction cost 營建成本   ~av#r=x  
construction revenue 營建收入   vnVT0)Lel  
contract 合同   On~KTt3Mp  
control account 統制賬戶   ks6iy}f7  
copyright 版權   mSYm18   
corporation 公司   NqD Hrx  
cost 成本   K1A<m=If  
cost accounting 成本會計   G4~@  
cost of labour 勞工成本   =M4:nt  
cost of production 生產成本   !.q99DB  
cost of manufacture 製造成本   FXn98UFY  
cost of sales 銷貨成本   _yR_u+
5  
cost price 成本價格   ,Eh]Zv1AE  
credit 貸方   @_$$'XA7  
credit note 收款通知單   F=
w:!tqA  
creditor 債權人   lw}7kp4 2F  
crossed check 橫線支票   *QWOWg4w  
current account 往來活期賬戶   X$1YvYsID  
current asset 流動資產   xP9h$!  
current liability 流動負債   4
e eh+T  
current profit and loss 本期損益   cN?/YkW?]  
debit 借方   j<~T:Tk  
debt 債務   <%%)C>l  
debtor 債務人   sR83e|4I  
deed 契據   yEbo`/ ]b  
deferred assets 遞延資產  
}2e s"  
deferred liabilities 遞延負債   &fWC-|  
delivery 交貨   :aaX Y:<  
delivery expense 送貨費   m%[/w wL  
delivery order 出貨單   cLwnV.  
demand draft 即期匯票   _izjvg  
demand note 即期票據   ^VG].6  
demurrage charge 延期費   z,E`+a;  
deposit 存款   f.^|2T I1g  
deposit slip 存款單   EK[J!~  
depreciation 折舊   Cd=$XJ-b  
direct cost 直接成本   0L8fpGJ  
direct labour 直接人工   ! }e75=x  
director 董事   ;L-)$Dy4  
discount 折扣   PX/{!_mM  
discount on purchase 進貨折扣   +swTMR  
   [)jNy_4