[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。   g Oj5c
 
t(Zs *c(  
acceptance 承兌   Uaj=}p\+.p  
account 賬戶   '*XNgvX  
accountant 會計員   9aU:[]w   
accounting 會計   ._&lG3'  
accounting system 會計制度   HV9SdJOf  
accounts payable 應付賬款   ],YYFU}  
accounts receivable 應收賬款   7 h1"8#X  
accumulated profits 累積利益   s4gNS eA  
adjusting entry ?#123;整記錄   <ut DZ#k  
adjustment ?#123;整   DqMK[N,0  
administration expense 管理費用   9sCk\`n  
advances 預付   ?R]y}6P$  
advertising expense 廣告費   WhZaq  
agency 代理   h*KHEg"+  
agent 代理人   yUW&Wgc=:  
agreement 契約   "k<:a2R  
allotments 分配數   VqL 5 f  
allowance 津貼   v|I5Gz$qpa  
amalgamation 合併   AMd)d^;  
amortization 攤銷   8-"5|pNc  
amortized cost 應攤成本   '^l^g
W/|\  
annuities 年金   hcgc =$^  
applied cost 已分配成本   )h0E$*  
applied expense 已分配費用   i+[3o@  
applied manufacturing expense 己分配製造費用   iHn!KV  
apportioned charge 攤派費用   0Mu8ZVI{  
appreciation 漲價   unnx#e]  
article of association 公司章程   DjzUH{6O  
assessment 課稅   gc@#O#K~h^  
assets 資產   @sHw+to|p)  
attorney fee 律師費   MgQU6O<  
audit 審計   S%X\,N  
auditor 審計員   =_=Z;#`cXk  
average 平均數   GWInN8.5  
average cost 平均成本   #a |ch6B  
bad debt 壞賬   bfJ`}xl
(8  
balance 餘額   zf,%BI[Hr  
balance sheet 資產負債表   (bx\4Ws  
bank account 銀行賬戶   aoDD&JE  
bank balance 銀行結存  
+%Yc4  
bank charge 銀行手續費   "Wk{4gS7l  
bank deposit 銀行存款   f4k5R  
bank discount 銀行貼現   bkwa{ V  
bank draft 銀行匯票   Ydh<TF4!  
bank loan 銀行借款   WYC1rfd=  
bank overdraft 銀行透支   @y(Wy}  
bankers acceptance 銀行承兌   e ?| URW  
bankruptcy 破產   RF5q5<0  
bearer 持票人   ~$4.Mf,u  
beneficiary 受益人   akhL\-d)al  
bequest 遺產   V`\f+Uu  
bill 票據   ],F}}pv  
bill of exchange 匯票   -#wVtXaSc  
bill of lading 提單   5Y Q  
bills discounted 貼現票據   %R|"Afa=  
bills payable 應付票據   ^
+as\  
bills receivable 應收票據   6%kJDY.  
board of directors 董事會   XalJo@%-  
bonds 債券   4`6c28K0?  
bonus 紅利   QM ZUt  
book value 賬面價值   (.,'}+1  
bookkeeper 簿記員   rMHQzQ
0%  
bookkeeping 簿記   v1nQs='  
branch office general ledger 支店往來賬戶   ``$%L=_m  
broker 經紀人   H=&/Q  
brought down 接前   (9}eF)+O  
brought forward 接上頁   /c@*eU  
budget 預算   )[^y t0%  
by-product 副產品   K3rBl!7v  
by-product sales 副產品銷售   *`Z B+ \*  
capital 股本   'B3Wz a.  
capital income 資本收益   OK-sT7But  
capital outlay 資本支出   Ug7`ez4vw  
capital stock 股本   5@czK*5  
capital stock certificate 股票   Jq$_=X&  
carried down 移後   z!s.9  
carried forward 移下頁   f6B-~x< l  
cash 現金   (!*Xhz,(-  
cash account 現金賬戶   (Pv`L  
cash in bank 存銀行現金   [0u.}c;(  
cash on delivery 交貨收款   ZU |6jI}  
cash on hand 庫存現金   rFmKmV  
cash payment 現金支付   StU  4{  
cash purchase 現購   ;8*XOC;[  
cash sale 現沽   2W3NL|P  
cashier 出?#123;員   _[OF"X2  
cashiers check 本票   1Xy8|OFc[  
certificate of deposit 存款單折   [ WV@w  
certificate of indebtedness 借據   DS:>/m>)  
certified check 保付支票   ><NI'q*cQ  
certified public accountant 會計師   {f+N] Oo*  
charges 費用   'tb(J3ZP  
charge for remittances 匯水手續費   d4Co^A&  
charter 營業執照   qz
A`d 5rX  
chartered accountant 會計師   b , juF2  
chattles 動產   )
jyq{Jb  
check 支票   erx 5j\  
che stub 支票存根   b7B+eN ?z  
closed account 己結清賬戶   lWx  
closing 結算   T'
ED$}N>~  
closing entries 結賬紀錄    hv+|s(  
closing stock 期末存貨   lPM3}52Xu  
closing the book 結賬   Ih.rC>)rx  
columnar journal 多欄日記賬   f dlvn*H  
combination 聯合   No`|m0 :j  
commission 佣金   O
'k+7y  
commodity 商品   Q [rj  
common stock 普通股   EL^8zyg%%  
company 公司   #`W=mN(+k  
compensation 賠償   4k8*E5cx  
compound interest 複利   ?X\3&Ujy$  
consignee 承銷人   5Sr4-F+@%  
consignment 寄銷   ,E\h!/X  
consignor 寄銷人   B*\$ /bk,  
consolidated balance sheet 合併資產負債表   XJqTmj3   
consolidated profit and loss account 合併損益表   g;pR^D'M5C  
consolidation 合併   :e*D TVv8  
construction cost 營建成本   \K}-I  
construction revenue 營建收入   !fY7"E{%%  
contract 合同   pb!V|#u"  
control account 統制賬戶   W'a(oI  
copyright 版權   L7'% ;?Z  
corporation 公司   M!1U@6n!=)  
cost 成本   lDN"atSf  
cost accounting 成本會計   +l`65!"  
cost of labour 勞工成本   0n Y6A~  
cost of production 生產成本   kv6Cp0uFg  
cost of manufacture 製造成本   bS.s?a  
cost of sales 銷貨成本   vCw<G6tD  
cost price 成本價格   xc9YM0B&  
credit 貸方   U-i.(UyZ  
credit note 收款通知單   7kKuZW@K-  
creditor 債權人   (n,u|}
8Y  
crossed check 橫線支票   C{EAmv'  
current account 往來活期賬戶   ^/HW$8wEi  
current asset 流動資產   =;0wFwSz  
current liability 流動負債   ohUdGO[/  
current profit and loss 本期損益   {_?rh,9q  
debit 借方   bu>qsU3  
debt 債務   iPq &Y*  
debtor 債務人   OS-sk!  
deed 契據   ='Q{R*u  
deferred assets 遞延資產   v2Bzx/F :  
deferred liabilities 遞延負債   Z$p0&~  
delivery 交貨   NYwR2oX  
delivery expense 送貨費   FmEc`N9\v  
delivery order 出貨單   _A98  
demand draft 即期匯票   UiH!Dl}<  
demand note 即期票據   j9d!yW  
demurrage charge 延期費   > _ <'D  
deposit 存款   41G5!=i  
deposit slip 存款單   /kgeV4]zR  
depreciation 折舊   <3TA>Dz  
direct cost 直接成本   >-.e AvD  
direct labour 直接人工   Z:*

@5  
director 董事   #`(WUn0H?  
discount 折扣   |Os6V<u"  
discount on purchase 進貨折扣   ]5}=^  
   <[Q3rJ