[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。   yx;R#8;b.  
R/cq00g
 
acceptance 承兌   (0m$W<  
account 賬戶   e.ym7L]$O  
accountant 會計員   bK;a V&  
accounting 會計   -t'oW*kdL  
accounting system 會計制度   ?F!J@Xn5  
accounts payable 應付賬款   u,SZ-2K!7~  
accounts receivable 應收賬款   /~huTKA}  
accumulated profits 累積利益   il%tu<E#J~  
adjusting entry ?#123;整記錄   "57G@NC{n  
adjustment ?#123;整   n]c,0N  
administration expense 管理費用   pz}hh^]t  
advances 預付   f>[;|r@K  
advertising expense 廣告費   J3S+| x h~  
agency 代理   Ns8NaD  
agent 代理人   t\d;}@bl  
agreement 契約   s:F+bG}|  
allotments 分配數   PlRs-%d  
allowance 津貼   Prx s2 i 8  
amalgamation 合併   tU/NwA"  
amortization 攤銷   S,v>*AF  
amortized cost 應攤成本   n(Op<  
annuities 年金   3^yWpSC
 
applied cost 已分配成本   < ^!eaBR4  
applied expense 已分配費用   J,KTc'[  
applied manufacturing expense 己分配製造費用   O|zmDp8a+  
apportioned charge 攤派費用   *t9qH  
appreciation 漲價   slO9H6<  
article of association 公司章程   MJpTr5Vs  
assessment 課稅   ibUPd."W  
assets 資產   xm,yqM!0A  
attorney fee 律師費   5<?$/H|
7T  
audit 審計   zR_l^NK  
auditor 審計員   b+apNph  
average 平均數   s(Bi&C\  
average cost 平均成本   \1D,Kx;Cb  
bad debt 壞賬   '6J$X-  
balance 餘額   yZaDNc9'  
balance sheet 資產負債表   &?sjeC_  
bank account 銀行賬戶   K
:ptfD  
bank balance 銀行結存   Dq4
}VkY  
bank charge 銀行手續費   ,.MG&O  
bank deposit 銀行存款   J uKaRR~  
bank discount 銀行貼現   [;8fL  
bank draft 銀行匯票   8Kkr1}!wd  
bank loan 銀行借款   D ,^ U%<`  
bank overdraft 銀行透支   , )3+hnFY  
bankers acceptance 銀行承兌   2DdLqZY#  
bankruptcy 破產   5
z]KkPQ  
bearer 持票人   )X$n'E  
beneficiary 受益人   v~QZO4['  
bequest 遺產   *X5LyO3-gP  
bill 票據   HV(*6b
@  
bill of exchange 匯票   i.,B 0s]Z  
bill of lading 提單   481u1  
bills discounted 貼現票據   V t
;&2v  
bills payable 應付票據   }gaKO 5  
bills receivable 應收票據   m]pvJJ@  
board of directors 董事會   '-TFrNO;h  
bonds 債券   PMZzzZ  
bonus 紅利   ~3]8f0^%m  
book value 賬面價值   vjS7nR"T  
bookkeeper 簿記員   Yr0i9Qow  
bookkeeping 簿記  
sRI8znus  
branch office general ledger 支店往來賬戶   MRu+:Y=K  
broker 經紀人   ,kuOaaV7K  
brought down 接前   1H@F>}DP  
brought forward 接上頁   vbJMgdHFR  
budget 預算   c3-bn #  
by-product 副產品   @cNI|T  
by-product sales 副產品銷售   lR^Qm|  
capital 股本   .AS,]*?Zn%  
capital income 資本收益   WG4|Jf Y  
capital outlay 資本支出   PmTd +Gj$  
capital stock 股本   $"1&!  
capital stock certificate 股票   ^>uGbhBp  
carried down 移後   za
PR>:r0  
carried forward 移下頁   ?q`mr_x%?  
cash 現金   H[U*' 2TJ  
cash account 現金賬戶   wt,N<L  
cash in bank 存銀行現金   |9M y>8k(  
cash on delivery 交貨收款   l).Ijl}AH;  
cash on hand 庫存現金   %&GQ]pmcY  
cash payment 現金支付   l>q.BG  
cash purchase 現購   I A^DfdZY  
cash sale 現沽   yB[LO(i  
cashier 出?#123;員   1N*~\rV*?  
cashiers check 本票   VQ`O;n6/`  
certificate of deposit 存款單折   f}3bYF  
certificate of indebtedness 借據   =z.AQe+  
certified check 保付支票   [r'M_foga*  
certified public accountant 會計師   EQ-~e   
charges 費用   VNPdL  
charge for remittances 匯水手續費   H8U*oLlc  
charter 營業執照   qxh\umm+2  
chartered accountant 會計師   hw2Hn   
chattles 動產   S?$T=[yY)  
check 支票   K*[wr@)
u  
che stub 支票存根   #kEdf0  
closed account 己結清賬戶   E"!
*ASN  
closing 結算   I}x*AM 7+  
closing entries 結賬紀錄   ) 'KHUa9  
closing stock 期末存貨   uqH;1T;s  
closing the book 結賬   Joj
8'  
columnar journal 多欄日記賬   /8R1$7  
combination 聯合   @"0qS:s]X  
commission 佣金   I&0
yUhn  
commodity 商品    t&]IgF  
common stock 普通股   SQK6BEjE8  
company 公司   iV=#'yY  
compensation 賠償   Zup?nP2GkT  
compound interest 複利   m? hX=  
consignee 承銷人   *']RYu?X  
consignment 寄銷   0fNBy^(K  
consignor 寄銷人   g(Nf.hko  
consolidated balance sheet 合併資產負債表   &gfQ ZxT  
consolidated profit and loss account 合併損益表   8*ysuL#  
consolidation 合併   e2Dj%=`EU  
construction cost 營建成本   dewu@  
construction revenue 營建收入   Fk:(%ci  
contract 合同   +tF,E^  
control account 統制賬戶   XDF",N)  
copyright 版權   R<)uvW_@  
corporation 公司   s zg1.&  
cost 成本   /k,p]/e  
cost accounting 成本會計   2ou?:5i  
cost of labour 勞工成本   Z8W<RiR  
cost of production 生產成本   HT'dft #  
cost of manufacture 製造成本   $- L) >"  
cost of sales 銷貨成本   
d8>D=Ve  
cost price 成本價格   =9M-N?cV  
credit 貸方   xXt
DGP  
credit note 收款通知單   !p2&$s"N.  
creditor 債權人   zc"eSy< w$  
crossed check 橫線支票   n3w2&  
current account 往來活期賬戶   .:0nK bW  
current asset 流動資產   RK0IkRXQd  
current liability 流動負債   >=bO@)[  
current profit and loss 本期損益   Vz^:|qON  
debit 借方   4ET P  
debt 債務   +qdK]RR}  
debtor 債務人   @`{UiTNX`  
deed 契據   Q. >"@c[  
deferred assets 遞延資產   - mXEbsm  
deferred liabilities 遞延負債   n| %
{R|s  
delivery 交貨   :;EzvRy  
delivery expense 送貨費   bm^ou#]|  
delivery order 出貨單   "6ZatRUd  
demand draft 即期匯票   ~(c<ioIf  
demand note 即期票據   @ 9uwcM1F  
demurrage charge 延期費   BB-`=X~:m  
deposit 存款   rRMC<.=  
deposit slip 存款單   X qh+  
depreciation 折舊   ~b+>o  
direct cost 直接成本   4 ClW*l  
direct labour 直接人工   `]Xbw^Y'x  
director 董事   B:l(`G  
discount 折扣   )wC>Hq[mhW  
discount on purchase 進貨折扣   uZNR]+Yu@  
   nV<YwqK