[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。   ~ |6dH  
_2b
9QP p  
acceptance 承兌   ][,4,?T7  
account 賬戶   f\fdg].!  
accountant 會計員   Frk c
O  
accounting 會計   S=' wJ@?;
 
accounting system 會計制度   rz6uDJ"  
accounts payable 應付賬款   d{f@K71*  
accounts receivable 應收賬款   ^(ScgoXva  
accumulated profits 累積利益   x[QZ@rGIW  
adjusting entry ?#123;整記錄   -D^L}b  
adjustment ?#123;整   98fu>>*G{  
administration expense 管理費用   ` @8`qXg  
advances 預付   petW M@  
advertising expense 廣告費   d6`OXTD  
agency 代理   [8"ojhdV  
agent 代理人   <\" .L  
agreement 契約   K%MW6y  
allotments 分配數   b
tH _HE
 
allowance 津貼   *5e+@rD`  
amalgamation 合併   RsW9:*R  
amortization 攤銷   ZQ3_y $  
amortized cost 應攤成本   UNDi_6Dy  
annuities 年金   LvJGvj  
applied cost 已分配成本   @b2`R3}9R  
applied expense 已分配費用   - hzjV|  
applied manufacturing expense 己分配製造費用   &-%X:~|:X  
apportioned charge 攤派費用   *XbI#L%>  
appreciation 漲價   +R6a}d/K  
article of association 公司章程   mf' ]O,  
assessment 課稅   ,Ol (piR  
assets 資產   =p@8z /u  
attorney fee 律師費   !"Q}R p  
audit 審計   aQ#qRkI  
auditor 審計員   8!mc@$Z  
average 平均數   F2 ~%zNe  
average cost 平均成本   ^N{ltgQY  
bad debt 壞賬   :m'+tGs  
balance 餘額   ]"F5;p;y  
balance sheet 資產負債表   2 -Xdoxw  
bank account 銀行賬戶   -Xz&}QA  
bank balance 銀行結存   Q6 ?z_0  
bank charge 銀行手續費   >O7~h[FN  
bank deposit 銀行存款   ]3B%8  
bank discount 銀行貼現   ?m0IehI  
bank draft 銀行匯票   :!fG; )
=  
bank loan 銀行借款   ZDx@^P y  
bank overdraft 銀行透支   "w_N'-}#  
bankers acceptance 銀行承兌   rR,2UZR  
bankruptcy 破產   eKN$jlg  
bearer 持票人   %zeATM[`  
beneficiary 受益人   4v'A\~ZU  
bequest 遺產   %O%=rUD  
bill 票據   -x`G2i  
bill of exchange 匯票   Y[Ltrk{  
bill of lading 提單   s%pfkoOY%  
bills discounted 貼現票據   k~3.MU  
bills payable 應付票據   FP^{=0  
bills receivable 應收票據   !k&Q
5s:  
board of directors 董事會   ,xI%A, (,;  
bonds 債券   |3hY6aty  
bonus 紅利   pS[KBQ"F  
book value 賬面價值   p?X02 >yA  
bookkeeper 簿記員   x9W(cKB'S  
bookkeeping 簿記   >dzsQ^Nj  
branch office general ledger 支店往來賬戶   _qXa=|}V.  
broker 經紀人   v$wBxC Y  
brought down 接前   x3pND  
brought forward 接上頁   17.x0gW,  
budget 預算   SC &~s
$P;  
by-product 副產品   <spZ! #o  
by-product sales 副產品銷售   J;$N{"M  
capital 股本   ww k PF  
capital income 資本收益   F^k.is  
capital outlay 資本支出   P u0uKE  
capital stock 股本   a4i:|
  
capital stock certificate 股票   vhu
w&.\  
carried down 移後   8}e,%
{q  
carried forward 移下頁   ~z5R{;Nbz|  
cash 現金   mTNVU@TY=  
cash account 現金賬戶   -fI@])$9J  
cash in bank 存銀行現金   %wptZ"2M  
cash on delivery 交貨收款   6 sxffJt  
cash on hand 庫存現金   e`>{$t  
cash payment 現金支付   US [dkbKo  
cash purchase 現購   4*.K'(S5fx  
cash sale 現沽   SLfFqc+n0  
cashier 出?#123;員   eP.Vd7ky  
cashiers check 本票   (b,[C\RBF  
certificate of deposit 存款單折   J?UQJ&!@O  
certificate of indebtedness 借據   &k7;DO  
certified check 保付支票   e
M7Bc4V  
certified public accountant 會計師   s@hRqGd:  
charges 費用   Zk8|K'oHx  
charge for remittances 匯水手續費   bI.t<;  
charter 營業執照   '})0!g<Y  
chartered accountant 會計師   A5'NG t  
chattles 動產   Wo~vhv$E  
check 支票   ^u}L;` L  
che stub 支票存根   l1U=f]  
closed account 己結清賬戶   .`<@m]m-  
closing 結算   ;Vik5)D2D  
closing entries 結賬紀錄   7pA/   
closing stock 期末存貨   S [h];eM  
closing the book 結賬   me6OPc;:!  
columnar journal 多欄日記賬   G0O#/%%  
combination 聯合   54-#QIx|  
commission 佣金   v[plT2"s  
commodity 商品   65h @}9,U  
common stock 普通股   @yXfBML?]  
company 公司   `LAR@a5i  
compensation 賠償   /2EHv.e`  
compound interest 複利   =0;}K@(J  
consignee 承銷人   2&c9q5.b  
consignment 寄銷   ae"]\a\&1o  
consignor 寄銷人   P}ok*{"J<>  
consolidated balance sheet 合併資產負債表   :1XtvH  
consolidated profit and loss account 合併損益表   \)K^=jM  
consolidation 合併   kF;DBN  
construction cost 營建成本   ;,i]w"*  
construction revenue 營建收入   u]u[(K5F  
contract 合同   &[NG]V!Oc  
control account 統制賬戶   P&m\1W(  
copyright 版權   -/{4Jf Wf  
corporation 公司   f7h*Vu`>  
cost 成本   8:BIbmtt5  
cost accounting 成本會計   oI)GKA_Ng7  
cost of labour 勞工成本   p~noM/*2r  
cost of production 生產成本   A;\7|'4  
cost of manufacture 製造成本   { -|{xBd  
cost of sales 銷貨成本   Xc"&0v%;#  
cost price 成本價格   ~%?`
P/.o  
credit 貸方   .q&'&~!_  
credit note 收款通知單   uVzFsgBp  
creditor 債權人   +xc'1id@[  
crossed check 橫線支票   `wF8k{Pb  
current account 往來活期賬戶   DvvT?K  
current asset 流動資產   (b'B%rFO  
current liability 流動負債   [,2|Flf e  
current profit and loss 本期損益   2 I*;A5$N1  
debit 借方   .h0b~nI>>  
debt 債務   d*)CT?d
&  
debtor 債務人   kJWN.  
deed 契據   yG Wnod'
 
deferred assets 遞延資產   vSi_t K4  
deferred liabilities 遞延負債   n,B,"\fw  
delivery 交貨   "D?z  
delivery expense 送貨費   Hwo$tVa:=  
delivery order 出貨單   F(na{<g};  
demand draft 即期匯票   >#,G}xf  
demand note 即期票據   p^ pOuy8  
demurrage charge 延期費   i>joT><B  
deposit 存款   LbII?N8`N  
deposit slip 存款單   LB.c o4  
depreciation 折舊   Rd>B0;4  
direct cost 直接成本   .m`y><.5  
direct labour 直接人工   }>[G5[\  
director 董事   hbcuK&  
discount 折扣   >pr=|$zk=  
discount on purchase 進貨折扣   ~%2pp~1K  
   a$-ax[:\sm