[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。   3?-V>-[G_  
p1[WGeV  
acceptance 承兌   \J#I}-a&j  
account 賬戶   F!DrZd>\  
accountant 會計員   0l
l,V  
accounting 會計   ulJ+:zwq$  
accounting system 會計制度   'dd<<E   
accounts payable 應付賬款   cHfK-R  
accounts receivable 應收賬款   0hEF$d6U  
accumulated profits 累積利益   P Da0
6(t7  
adjusting entry ?#123;整記錄   'Y6(4|w (  
adjustment ?#123;整   >QbI)if`1  
administration expense 管理費用   zXA= se0U  
advances 預付   `0/gs  
advertising expense 廣告費   *{L<BB^  
agency 代理   #==[RNM%ap  
agent 代理人   m"ki*9]  
agreement 契約   Fp* &os  
allotments 分配數   la6e`  
allowance 津貼   aG8;,H=%,  
amalgamation 合併   2n\i0?RD  
amortization 攤銷   6r?cpJV{  
amortized cost 應攤成本   crF9,p  
annuities 年金   `\}zm~  
applied cost 已分配成本   lVO(9sl*i  
applied expense 已分配費用   `jl. f  
applied manufacturing expense 己分配製造費用   _'o^@v:  
apportioned charge 攤派費用   0Mzc1dG:  
appreciation 漲價   tF)k6*+  
article of association 公司章程    Q}`2Y^.  
assessment 課稅   l"V8n BR`  
assets 資產  
$(!D/bvJ  
attorney fee 律師費   pNk,jeo
  
audit 審計   ~S~x@&yR  
auditor 審計員   %QlBFl0a  
average 平均數   |R|U z`  
average cost 平均成本   S -mzxj  
bad debt 壞賬   FkkZyCqZ`  
balance 餘額   ?PH}b?f4  
balance sheet 資產負債表   Yqj.z|}Nb  
bank account 銀行賬戶   1Rb<(%   
bank balance 銀行結存   =Am*$wGI  
bank charge 銀行手續費   1]zyME  
bank deposit 銀行存款   1+y6W1m^R  
bank discount 銀行貼現   ~`Gcq"7,!  
bank draft 銀行匯票   A/W7;D  
bank loan 銀行借款   2v; 7ohK  
bank overdraft 銀行透支   }][|]/s?42  
bankers acceptance 銀行承兌   DdA}A>47  
bankruptcy 破產   0zk T8'v  
bearer 持票人   -^NAHE$bW  
beneficiary 受益人   71,0v`Z<  
bequest 遺產   mU0r"\**c3  
bill 票據   clU3#8P!=  
bill of exchange 匯票   .$T:n[@  
bill of lading 提單   t+Q|l&|0  
bills discounted 貼現票據   I;fw]/M%!  
bills payable 應付票據   =<27qj  
bills receivable 應收票據   Yi! >8  
board of directors 董事會   `cTsS  
bonds 債券   &?ed.V@E5  
bonus 紅利   J7aK3he  
book value 賬面價值   dzC&7 9$  
bookkeeper 簿記員   c
bHn\m)J,  
bookkeeping 簿記   "vHAp55B{  
branch office general ledger 支店往來賬戶   0jx~_zq-j  
broker 經紀人   OrqJo!FEg{  
brought down 接前   '%r@D&*vp  
brought forward 接上頁   1Z{p[\k  
budget 預算   D_;n4<|.  
by-product 副產品   X +
  
by-product sales 副產品銷售   ?;=Y1O7N(  
capital 股本   frO/ nx|9  
capital income 資本收益   I4DlEX  
capital outlay 資本支出   OgpH{"  
capital stock 股本   C%7,#}[U/  
capital stock certificate 股票   d"$oV~>P|  
carried down 移後   hF%~iqd  
carried forward 移下頁   e, 3(i!47  
cash 現金   IgnY*2FT  
cash account 現金賬戶   ^T J  
cash in bank 存銀行現金   9;WOqBD  
cash on delivery 交貨收款   eX),B  
cash on hand 庫存現金   _nCs$U  
cash payment 現金支付   &JQ@(w  
cash purchase 現購   ;w&yGm  
cash sale 現沽    WT? U~.U  
cashier 出?#123;員   sYW)h$p;D  
cashiers check 本票   kIZdND&  
certificate of deposit 存款單折   E3C[o! 5  
certificate of indebtedness 借據   g"AfI  
certified check 保付支票   4 ~|TKd{  
certified public accountant 會計師   zbKW.u]v  
charges 費用   VX@G}3Ck  
charge for remittances 匯水手續費   "+JwS  
charter 營業執照   h+d;`7Z>  
chartered accountant 會計師   \36;csu  
chattles 動產   = 8e8!8  
check 支票   3
B|-xq;]I  
che stub 支票存根   uM6!RR!~  
closed account 己結清賬戶   V# %spW  
closing 結算   Xr6 !b:UX  
closing entries 結賬紀錄   av$_hEjo|D  
closing stock 期末存貨   `G5wiyH})  
closing the book 結賬   !rqR]nd  
columnar journal 多欄日記賬   8 =Lv7G%  
combination 聯合   zi&d  
commission 佣金   p5rRhu/|k3  
commodity 商品   w+(wvNmNEK  
common stock 普通股   5WN Z7cO  
company 公司   *U^hwL  
compensation 賠償   hd BC ^n  
compound interest 複利   >43yty\   
consignee 承銷人   ZVR 9vw28  
consignment 寄銷   %hb5C 4q  
consignor 寄銷人  
~0{Kga  
consolidated balance sheet 合併資產負債表   )GKgK;=~  
consolidated profit and loss account 合併損益表   y$Noo)Z  
consolidation 合併   EQhV}9  
construction cost 營建成本   T/6=A$4 #  
construction revenue 營建收入   D;n%sRq(Z  
contract 合同   !27]1%Aw  
control account 統制賬戶   >RnMzH/9  
copyright 版權   lH>XIEj  
corporation 公司   N9|.D.#MF  
cost 成本   V-r<v1}M  
cost accounting 成本會計   W)~.o/;  
cost of labour 勞工成本   `v{X@x  
cost of production 生產成本   ?7ZlX?D[  
cost of manufacture 製造成本   }f'1x%RS^  
cost of sales 銷貨成本   L2$L.@  
cost price 成本價格   F}DD;K  
credit 貸方   xAE@cwg  
credit note 收款通知單   vp9<.*h  
creditor 債權人   <\EfG:e  
crossed check 橫線支票   (:x"p{  
current account 往來活期賬戶   tP{$}cEY  
current asset 流動資產   >D#}B1(!  
current liability 流動負債   \ \}/2#1=c  
current profit and loss 本期損益   k|C8sSH  
debit 借方   * v]UgPk  
debt 債務   Y\|J1I,Z4  
debtor 債務人   W-QPO  
deed 契據   3:#rFb  
deferred assets 遞延資產   ,e_#   
deferred liabilities 遞延負債   iCKwd9?)  
delivery 交貨   1hS~!r'qqv  
delivery expense 送貨費   I W_D$pq  
delivery order 出貨單   34:EpZO@  
demand draft 即期匯票   2H "iN[2A  
demand note 即期票據   Lc?O K"[m  
demurrage charge 延期費   .U%"oD  
deposit 存款   R  |%  
deposit slip 存款單   Zw{tuO7}K  
depreciation 折舊   RBD MZ  
direct cost 直接成本   1iDo$]TEK  
direct labour 直接人工   -=IM8Dny  
director 董事   uJ\Nga<?  
discount 折扣   :n9^:srGZH  
discount on purchase 進貨折扣   @E;pT3; )  
   #B9[U} 8