[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。    *a)n62  
qK+5NF|  
acceptance 承兌  
}ZI
7J  
account 賬戶   R_KH"`q  
accountant 會計員   z}<^jgJ  
accounting 會計   x;S @bY  
accounting system 會計制度   :s,Z<^5a)g  
accounts payable 應付賬款   ~u{uZ(~
  
accounts receivable 應收賬款   &m3lXl  
accumulated profits 累積利益   wkq 
66 ?  
adjusting entry ?#123;整記錄   965jtn  
adjustment ?#123;整   |)&%A%m  
administration expense 管理費用   ]'cs.  
advances 預付   x2EUr,7  
advertising expense 廣告費   hxx.9x>ow  
agency 代理   6863xOv{T  
agent 代理人   >?b!QU*a  
agreement 契約   '91/md5  
allotments 分配數   1\Xw3prH  
allowance 津貼   >z03{=sAN  
amalgamation 合併   ^~dWU>  
amortization 攤銷   :/#rZPPF  
amortized cost 應攤成本   45e~6",  
annuities 年金   b 6p|q_e  
applied cost 已分配成本   bOB\--:]  
applied expense 已分配費用   _#niyW+?~  
applied manufacturing expense 己分配製造費用   r$1Qf}J3=  
apportioned charge 攤派費用   |>Vb9:q9Po  
appreciation 漲價   Wzh
`or  
article of association 公司章程   j.Hf/vi`z  
assessment 課稅   +z( Lr=G  
assets 資產   3F3A%C%  
attorney fee 律師費   6<
]lW  
audit 審計   xAr\gu  
auditor 審計員   |=w@H]r  
average 平均數   hrn+UL:d  
average cost 平均成本   3<!7>]A  
bad debt 壞賬   h\o.&6sd  
balance 餘額   bsX[UF
  
balance sheet 資產負債表   pkzaNY/q  
bank account 銀行賬戶   E.TAbD&5(  
bank balance 銀行結存   \<' ?8ri#  
bank charge 銀行手續費   *g% yRU{N  
bank deposit 銀行存款   >
j/w@Fj  
bank discount 銀行貼現   uYN`:b8  
bank draft 銀行匯票   Q?vlfZR`8  
bank loan 銀行借款   Wc#24:OKe3  
bank overdraft 銀行透支   sT)CxOV  
bankers acceptance 銀行承兌   vQCy\Gi  
bankruptcy 破產   6N4~~O  
bearer 持票人   Y|n"dMrL  
beneficiary 受益人    )2.Si#  
bequest 遺產  
WE?5ehEme  
bill 票據   tA;}h7/Lc~  
bill of exchange 匯票   8=l%5r^cq  
bill of lading 提單   q
1,~  
bills discounted 貼現票據   <YY14p  
bills payable 應付票據   {mg2pfhB!  
bills receivable 應收票據   b;n[mk  
board of directors 董事會   xpt:BBo  
bonds 債券   CrLrw T  
bonus 紅利   ^sw?gH*  
book value 賬面價值   $Yq9P0Ya  
bookkeeper 簿記員   ueudRb  
bookkeeping 簿記   r&CiSMS*  
branch office general ledger 支店往來賬戶   K-4PI+qQ\  
broker 經紀人   S'" Df5  
brought down 接前   )pa]ui\t  
brought forward 接上頁   #e"[^_C@!  
budget 預算   ]G\}k  
by-product 副產品   (>Em^(&  
by-product sales 副產品銷售   80I#TA6C  
capital 股本   ^!d3=}:
0  
capital income 資本收益   V`- 9m$  
capital outlay 資本支出   Y4-t7UlS;  
capital stock 股本   Y]>t[Lo%  
capital stock certificate 股票   LoV<:|GTI  
carried down 移後   jp,4h4C^)  
carried forward 移下頁   7! Nsm  
cash 現金   Tk
}]Gev  
cash account 現金賬戶   ^('wy};  
cash in bank 存銀行現金   dN q$}  
cash on delivery 交貨收款   8tL~FiHb"  
cash on hand 庫存現金   ZVBXx\{s  
cash payment 現金支付   Vr}'.\$  
cash purchase 現購   vP&(-a  
cash sale 現沽  
1Mzmg[L8  
cashier 出?#123;員   ll^#JpT[S  
cashiers check 本票   {c'lhUB   
certificate of deposit 存款單折   4Z*/WsCv  
certificate of indebtedness 借據   o&%g8= n%  
certified check 保付支票   dV_G1'  
certified public accountant 會計師   `?]k{ l1R  
charges 費用   ye&;(30Oq  
charge for remittances 匯水手續費   @JMiO^  
charter 營業執照   fhiM U8(&  
chartered accountant 會計師   vXs"Dst  
chattles 動產   1}x%%RD_  
check 支票   iS^QTuk3%  
che stub 支票存根   Cdn J&N{  
closed account 己結清賬戶   o!Zb0/AP)  
closing 結算   @ Y+oiB~Y  
closing entries 結賬紀錄   %b$>qW\*&  
closing stock 期末存貨   >:- $+I  
closing the book 結賬   j#|ZP-=1_  
columnar journal 多欄日記賬   Sjqpec8  
combination 聯合   (.:e,l{U%  
commission 佣金   V[LglPt  
commodity 商品   Q ,g\  
common stock 普通股   c 9Mz]1@f  
company 公司   D.:Zx  
compensation 賠償   ?,z}%p  
compound interest 複利   cuX)8+  
consignee 承銷人   Nn6%9PX_)  
consignment 寄銷   -?\D\\+t  
consignor 寄銷人   J.a]K[ci  
consolidated balance sheet 合併資產負債表   -7ep{p-  
consolidated profit and loss account 合併損益表   5pX6t  
consolidation 合併   V~GDPJ+  
construction cost 營建成本   K(4_a``05  
construction revenue 營建收入   Rcuz(yS8  
contract 合同   3o*YzwRt  
control account 統制賬戶    wwqEl(  
copyright 版權   &>O+}>lr9  
corporation 公司   m67V_s,7B  
cost 成本   &oNAv-m^GD  
cost accounting 成本會計   $xsd~L&  
cost of labour 勞工成本   VbYdZCC  
cost of production 生產成本   )%TmAaj9d  
cost of manufacture 製造成本   z{q`GwW  
cost of sales 銷貨成本   ).O)p9  
cost price 成本價格   }MySaL>  
credit 貸方   w0. u\  
credit note 收款通知單   xT8?&Bx  
creditor 債權人   @7}W=HB  
crossed check 橫線支票   X$ D6Ey  
current account 往來活期賬戶   [),ige  
current asset 流動資產   y_)FA"IkE  
current liability 流動負債   i8p6Xht  
current profit and loss 本期損益    " bG2:  
debit 借方   8ag!K*\V<  
debt 債務  
*CMx-_  
debtor 債務人   )X7A  
deed 契據   ib m4fa  
deferred assets 遞延資產   7zMr:JmV  
deferred liabilities 遞延負債   :RYTL'hes  
delivery 交貨   ceA9){  
delivery expense 送貨費   6)J#OKZ  
delivery order 出貨單   [g,}gyeS(  
demand draft 即期匯票   YSMAd-Ef-  
demand note 即期票據   #yen8SskB  
demurrage charge 延期費    XppOU  
deposit 存款   !-bB559Nv  
deposit slip 存款單   iZ%yd-  
depreciation 折舊   6!o1XQr=Z  
direct cost 直接成本   }H4RR}g  
direct labour 直接人工   $b\P|#A  
director 董事   b>k y  
discount 折扣   WIOV2+
 
discount on purchase 進貨折扣   ,4rPg
]r@  
   -Za/p@gM