[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。   |1"&[ .  

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acceptance 承兌   p0WUF\ "  
account 賬戶   &92/qRh7  
accountant 會計員   E]rXp~AZm  
accounting 會計   -iS^VzI|I  
accounting system 會計制度   F3EAjO)ch  
accounts payable 應付賬款   @lF?+/=$  
accounts receivable 應收賬款   6^WNwe\  
accumulated profits 累積利益   W2#
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adjusting entry ?#123;整記錄   L2,2Sn*4i  
adjustment ?#123;整   }L)[>  
administration expense 管理費用   cZQ8[I  
advances 預付   *d3-[HwZCL  
advertising expense 廣告費   B=r DU$z  
agency 代理   O-X(8<~H=  
agent 代理人   uQKQC?w  
agreement 契約   l)vC=V6MG  
allotments 分配數   S)rr  
allowance 津貼   zQ|2D*W  
amalgamation 合併   DPjs?M<  
amortization 攤銷   }q`9U!v  
amortized cost 應攤成本   &F uPd}F  
annuities 年金   Vf&U`K  
applied cost 已分配成本   &U7v=a  
applied expense 已分配費用   {#qUZ z-  
applied manufacturing expense 己分配製造費用   0#9H;j<Op  
apportioned charge 攤派費用   b^Z2Vf:k]  
appreciation 漲價   <7VLUk}  
article of association 公司章程   | J3'#7  
assessment 課稅   Ku l<Q<  
assets 資產   BV B2$&eJ  
attorney fee 律師費   K2
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audit 審計   |@iM(MM[?  
auditor 審計員   XnZ$%?$  
average 平均數   Q38+`EhLA  
average cost 平均成本   {&,p<5o  
bad debt 壞賬   <#h,_WP*  
balance 餘額   ^)~Smj^d  
balance sheet 資產負債表   QQS*r}>  
bank account 銀行賬戶   iz#R)EB/g  
bank balance 銀行結存   pPBXUu'  
bank charge 銀行手續費   bW6| &P}X  
bank deposit 銀行存款   \Nt 5TG_  
bank discount 銀行貼現   %NrH\v{7Q  
bank draft 銀行匯票   &SE}5
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bank loan 銀行借款   ks0Q+YW  
bank overdraft 銀行透支   oZiW4z*Wh  
bankers acceptance 銀行承兌   X\h.@+f=  
bankruptcy 破產   PaI\y!f  
bearer 持票人    {Nl?  
beneficiary 受益人   wuH*a3(  
bequest 遺產   o~~;I  
bill 票據   ^~H{I_Y  
bill of exchange 匯票   ;#85 _/  
bill of lading 提單   d/7R}n^  
bills discounted 貼現票據   B?z2@,  
bills payable 應付票據   O`~#X w  
bills receivable 應收票據   /yG34) aB  
board of directors 董事會   eP@#I^_  
bonds 債券   Mp`$1Ksn  
bonus 紅利   S[zvR9AW&  
book value 賬面價值   PY5&Fwjc  
bookkeeper 簿記員   hI:.Qp`r  
bookkeeping 簿記   tn5%zJ#+  
branch office general ledger 支店往來賬戶   BYq80Vk% @  
broker 經紀人   XPX?+W=mv  
brought down 接前   ['IH*gi  
brought forward 接上頁   1,wcf,  
budget 預算   =wh[D$n$~  
by-product 副產品   7[1L
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by-product sales 副產品銷售   M@cFcykK  
capital 股本   =P(*j7=  
capital income 資本收益   /Q;wz!V$  
capital outlay 資本支出   b(0<,r8  
capital stock 股本   e34>q:#5l  
capital stock certificate 股票   6$R9Y.s>Z  
carried down 移後   ,.<mj !YE  
carried forward 移下頁   Ol>q(-ea  
cash 現金   3(WijtH  
cash account 現金賬戶  
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cash in bank 存銀行現金    J#(AX6  
cash on delivery 交貨收款   EV?}oh"x  
cash on hand 庫存現金   \V>5)Rn  
cash payment 現金支付   Z mJ<h&  
cash purchase 現購   B]
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cash sale 現沽   I\Op/`_=E  
cashier 出?#123;員   j9+4},>>CU  
cashiers check 本票   WWu
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certificate of deposit 存款單折   
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certificate of indebtedness 借據   e$~[\ w  
certified check 保付支票   VfcIR(  
certified public accountant 會計師   aD: #AmbJ  
charges 費用   Ixa0;nxj  
charge for remittances 匯水手續費   8}0wSVsxV$  
charter 營業執照   Wl
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chartered accountant 會計師   gA2Wo+\^bq  
chattles 動產   sy
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check 支票   K?uZIDo  
che stub 支票存根    pQiC#4b  
closed account 己結清賬戶   ok\-IU?  
closing 結算   X!]v4ma`  
closing entries 結賬紀錄   ?\o~P  
closing stock 期末存貨   hP"2X"kz&  
closing the book 結賬   FP= B/!g  
columnar journal 多欄日記賬   y \skke]  
combination 聯合   tA
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commission 佣金   T-] {gc  
commodity 商品   oqJYbim  
common stock 普通股   }Fjbj5w0  
company 公司   %66="1z0@  
compensation 賠償   [M\ an6h6O  
compound interest 複利   \|,| )  
consignee 承銷人   r)^sHpK:`  
consignment 寄銷   
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consignor 寄銷人   ZwUBeyxS=c  
consolidated balance sheet 合併資產負債表   tl0|.Q,  
consolidated profit and loss account 合併損益表   {+67<&g  
consolidation 合併   zZ%[SW&vC  
construction cost 營建成本   p {w-  
construction revenue 營建收入   DB|1Sqjsn  
contract 合同   MfL 7|b)  
control account 統制賬戶   N68mvBe  
copyright 版權   Lwl1ta-  
corporation 公司   eh9?GUr5  
cost 成本   ]hS:0QE  
cost accounting 成本會計   yNI0 Do 2  
cost of labour 勞工成本   $lxpwO  
cost of production 生產成本   ^-"I
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cost of manufacture 製造成本   u9"=t  
cost of sales 銷貨成本   vG
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cost price 成本價格   b G:\*1T  
credit 貸方   #^T`vTD-  
credit note 收款通知單   0+CcNY9  
creditor 債權人   Tx.N#,T|  
crossed check 橫線支票   Py;5z  
current account 往來活期賬戶   aj5HtP-  
current asset 流動資產   d"FB+$  
current liability 流動負債   kSz+UMC-7:  
current profit and loss 本期損益   Hhknjx  
debit 借方   t.( `$  
debt 債務   ce;7  
debtor 債務人   LSC[
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deed 契據   F!X0Wo=  
deferred assets 遞延資產   ( cs  
deferred liabilities 遞延負債   30sJ"hF9  
delivery 交貨   V#EL
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delivery expense 送貨費   uyYV_Q0~;  
delivery order 出貨單   5SY%B#;5G  
demand draft 即期匯票   aF 2vgE\  
demand note 即期票據   Q4cCg7|0  
demurrage charge 延期費   kPX+n+$  
deposit 存款   $'V^_|EL7  
deposit slip 存款單   YZf{."Opj[  
depreciation 折舊   E+/Nicn=  
direct cost 直接成本   )gd eFA V  
direct labour 直接人工   A$@;Q5/2  
director 董事   U"r*kO %  
discount 折扣   )k( K/m  
discount on purchase 進貨折扣   rCw4a?YS  
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