[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。   rkn'1M
&u  
U 
U@  
acceptance 承兌   p{[(4}ql  
account 賬戶   kHd`k.nW  
accountant 會計員   3M5wF6nY[[  
accounting 會計   C=`MzZbJ  
accounting system 會計制度   <ToRPx&E  
accounts payable 應付賬款   9](RZ6A+o  
accounts receivable 應收賬款   J }|6m9k!  
accumulated profits 累積利益   >\[|c  
adjusting entry ?#123;整記錄   jbp?6GW  
adjustment ?#123;整   fT.MglJcb  
administration expense 管理費用  
J*t_r-z  
advances 預付   rY295Q  
advertising expense 廣告費   U\i7'9w]3  
agency 代理   F<J`1 :  
agent 代理人   Or:P*l  
agreement 契約   q,>4#J[2;s  
allotments 分配數   sf8F h  
allowance 津貼   yZc#@R[0  
amalgamation 合併   f"t+r /d  
amortization 攤銷   :H>0 /^Mg0  
amortized cost 應攤成本   W{fNZb'  
annuities 年金   Y{9xF8#   
applied cost 已分配成本   |>KOlwh5n  
applied expense 已分配費用   1t}  
applied manufacturing expense 己分配製造費用   d[oHjWk  
apportioned charge 攤派費用   N)4R.}  
appreciation 漲價   ]nq/yAF%  
article of association 公司章程   k(M(]y_  
assessment 課稅   $ EexNz  
assets 資產   7KN+ @6!x  
attorney fee 律師費   AA0\C_W0p  
audit 審計   rDv`E^\  
auditor 審計員   Y b4%W-5  
average 平均數   vrIWw?/z?  
average cost 平均成本   H7}f[4S%  
bad debt 壞賬   $'3'[Nr(;t  
balance 餘額   +h8`8k'}-2  
balance sheet 資產負債表   ;cGY  
bank account 銀行賬戶   p\DSFB  
bank balance 銀行結存   Rp0^Gwa  
bank charge 銀行手續費    GK1oS  
bank deposit 銀行存款   1AQy8n*  
bank discount 銀行貼現   Qcn;:6_&W  
bank draft 銀行匯票   v(zfq'^%`  
bank loan 銀行借款   L| ;WE=  
bank overdraft 銀行透支   (Ta(Y=!uq  
bankers acceptance 銀行承兌   q^h/64F  
bankruptcy 破產    vURgR  
bearer 持票人   1}~`g ED  
beneficiary 受益人   yz=aJ v; H  
bequest 遺產   l OiZ2 _2  
bill 票據   p3V?n[/}  
bill of exchange 匯票   Sl'{rol'  
bill of lading 提單   CW -[c  
bills discounted 貼現票據   !\!j?z=O8  
bills payable 應付票據   (XEJd4r  
bills receivable 應收票據   Fz' s\  
board of directors 董事會   -6$GM J7  
bonds 債券   d6)+d9?<  
bonus 紅利   j<
)`|?@e(  
book value 賬面價值   ~-#Jcw$+n=  
bookkeeper 簿記員   z fu)X!t^  
bookkeeping 簿記   tGF3Hw^mS  
branch office general ledger 支店往來賬戶   9I(00t _  
broker 經紀人   a\}` f=T  
brought down 接前   C8D`:k  
brought forward 接上頁   S|F:[(WaM  
budget 預算   /!fJ`pu!  
by-product 副產品   Y|buQQ|  
by-product sales 副產品銷售   Re*_Dt=r  
capital 股本   g}pD%  
capital income 資本收益   ZS[Ut  
capital outlay 資本支出   vRH2[{KQ9  
capital stock 股本   7"1]5\p^g  
capital stock certificate 股票   EI496bsRHm  
carried down 移後   L%+mD$@u  
carried forward 移下頁    HlEHk'  
cash 現金   [Y.=bfV!  
cash account 現金賬戶   Dt(x j}[tC  
cash in bank 存銀行現金   J~C=o(r  
cash on delivery 交貨收款   V>D }z8w7  
cash on hand 庫存現金   N_/+B]r }T  
cash payment 現金支付   tG~[E,/`  
cash purchase 現購   +!ZfJZls  
cash sale 現沽   sG\K$GP!  
cashier 出?#123;員   KDb`g}1Q  
cashiers check 本票   v-wZHkdd1  
certificate of deposit 存款單折   E6z&pM8<8  
certificate of indebtedness 借據   kK/XYC 0D  
certified check 保付支票   e^;%w#tEqI  
certified public accountant 會計師   1 J}ML}h)  
charges 費用   '_5|9 }  
charge for remittances 匯水手續費   ~/XDA:nfL:  
charter 營業執照   3O;"{E= <  
chartered accountant 會計師   P
kLNIp1  
chattles 動產   G#M0 C>n  
check 支票   | AiMx2  
che stub 支票存根   &x;n^W;#  
closed account 己結清賬戶   20}w.V  
closing 結算   0Ua=&;/2  
closing entries 結賬紀錄   q@tym5  
closing stock 期末存貨   E^$8nqCL:  
closing the book 結賬   pC #LQ  
columnar journal 多欄日記賬   |(AFU3~  
combination 聯合   @_W13@|  
commission 佣金   u:mndTpB6x  
commodity 商品   jAU&h@  
common stock 普通股   pRd'\+  
company 公司   aNA ]hl  
compensation 賠償   q;UGiB^(A  
compound interest 複利   AyPtbrO  
consignee 承銷人   Cy*.pzCi  
consignment 寄銷   %ZX9YuXQ  
consignor 寄銷人   m) 3M)8t  
consolidated balance sheet 合併資產負債表   FBbaLqgVF{  
consolidated profit and loss account 合併損益表   {&UA60~6  
consolidation 合併   _,I jB/PR(  
construction cost 營建成本   -y{(h% 6  
construction revenue 營建收入   LNyrIk/1  
contract 合同  
@$'pMg  
control account 統制賬戶   :H wdXhA6  
copyright 版權   s ;Gg  
corporation 公司   boHbiE  
cost 成本   k61mRO  
cost accounting 成本會計   2dcvB]T!  
cost of labour 勞工成本   >oO]S]W  
cost of production 生產成本   3zu6#3^  
cost of manufacture 製造成本   EW1,&H  
cost of sales 銷貨成本   r/HTkXs I  
cost price 成本價格   ch25A<O<R.  
credit 貸方   '5LdiS k  
credit note 收款通知單   >]_^iD]*t  
creditor 債權人   L`X5\D'X  
crossed check 橫線支票   &9|L Z9K  
current account 往來活期賬戶   {dm>]@"S  
current asset 流動資產   j/fniyJ)  
current liability 流動負債   kkWv#,qwU  
current profit and loss 本期損益  
'&dT  
debit 借方   GM?s8yZ<  
debt 債務   gPb.%^p  
debtor 債務人   {L~dER  
deed 契據   M=lU`Sm  
deferred assets 遞延資產   yj# *H  
deferred liabilities 遞延負債   k54\H.  
delivery 交貨   =B5{7g\  
delivery expense 送貨費   ^L)TfI_n  
delivery order 出貨單   @!u{>!~0  
demand draft 即期匯票   +ima$a0Zyt  
demand note 即期票據   q6w)zTpJGJ  
demurrage charge 延期費   '^>} =f  
deposit 存款   Z"%.  
deposit slip 存款單   &)gc{(4$  
depreciation 折舊   6<$.Z-,  
direct cost 直接成本   0 !{X8>x  
direct labour 直接人工   CbC[aVA=  
director 董事   BV:Ca34&  
discount 折扣   iC
/*d  
discount on purchase 進貨折扣   vdC0tax  
   IGQBTdPUa