[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。   T&%ux=Jt  
$ACvV"b  
acceptance 承兌   |X0Y-  
account 賬戶   mL{B!Q  
accountant 會計員   8P^ITL z%  
accounting 會計   c(:f\Wc3Z  
accounting system 會計制度   Bg&i63XL$$  
accounts payable 應付賬款   LQ(yScA@  
accounts receivable 應收賬款   u.mJQDTH  
accumulated profits 累積利益   O4r0R1VQM  
adjusting entry ?#123;整記錄   bSfpbo4(  
adjustment ?#123;整   `tHvD=`m.  
administration expense 管理費用   : >6F+XZ  
advances 預付   J8S'/y(LE<  
advertising expense 廣告費   =NnNN'}  
agency 代理   0'V5/W  
agent 代理人   RIb4!!',c  
agreement 契約   N}pw74=1  
allotments 分配數   tS
Vc|j  
allowance 津貼   J6U$qi  
amalgamation 合併   19O,a#{KHf  
amortization 攤銷   DB-l$rj  
amortized cost 應攤成本   AvdXEY(-  
annuities 年金   plb!.g  
applied cost 已分配成本   -R57@D>j\  
applied expense 已分配費用   [`^a=:*  
applied manufacturing expense 己分配製造費用   z.GMqW%B  
apportioned charge 攤派費用   4US"hexE<  
appreciation 漲價   v}1QH  
article of association 公司章程   eZ|%<Wpu  
assessment 課稅   tNGp\~  
assets 資產   b~'"^ Bts*  
attorney fee 律師費   txiP!+3OWB  
audit 審計   O-LO/*5MI  
auditor 審計員   5]n[]FW  
average 平均數   7on.4/;M  
average cost 平均成本   n` xR5!de  
bad debt 壞賬   RoU55mL  
balance 餘額   )3~{L;q
 
balance sheet 資產負債表   9[G[$c  
bank account 銀行賬戶   -i)ZQCE  
bank balance 銀行結存   IB[)TZ2m  
bank charge 銀行手續費   NF+iza;DP  
bank deposit 銀行存款   JsDpy{q  
bank discount 銀行貼現   R{ a"Y$  
bank draft 銀行匯票   2Ou[u#H  
bank loan 銀行借款   P"W2(d  
bank overdraft 銀行透支   kPVO?u
O  
bankers acceptance 銀行承兌   VY~yg*  
bankruptcy 破產   QA<Jr5Ys  
bearer 持票人   D@ Vt^_  
beneficiary 受益人   a#>Yh;FA  
bequest 遺產   |2abmuR0  
bill 票據   ^c&L,!_)H  
bill of exchange 匯票   $lLz3YS  
bill of lading 提單   Zy o[(`y  
bills discounted 貼現票據   >N]7IU[-  
bills payable 應付票據   ,wIONDnLZ  
bills receivable 應收票據   NMa} <  
board of directors 董事會   /4g1zrU
  
bonds 債券   w,h`s.AN  
bonus 紅利   ;~"FLQg@  
book value 賬面價值   _>| =L W@7  
bookkeeper 簿記員   dR"@`  
bookkeeping 簿記   .u4 W /  
branch office general ledger 支店往來賬戶   j#+!\ft5  
broker 經紀人   KU8Jbl*   
brought down 接前   "J4WzA%i  
brought forward 接上頁   C q%IE^g<  
budget 預算   4"(<X  
by-product 副產品   a{R%# e\n  
by-product sales 副產品銷售   89o/F+_b  
capital 股本   @}@Z8$G^  
capital income 資本收益   _NMm/]mN /  
capital outlay 資本支出   M7@2^G]p  
capital stock 股本   n2oz"<?$S  
capital stock certificate 股票    !"\80LP  
carried down 移後   ~},=OF-b  
carried forward 移下頁   >U%gctIg  
cash 現金   ApAO/q  
cash account 現金賬戶   Zg'Q>.:  
cash in bank 存銀行現金   8xccp4  
cash on delivery 交貨收款   f}x.jxY?  
cash on hand 庫存現金   /7}It$|nhy  
cash payment 現金支付   Y*H|?uNF
 
cash purchase 現購   /+@p7FqlE  
cash sale 現沽   Zo g']=  
cashier 出?#123;員   %`&2+\`  
cashiers check 本票   4iKgg[)7`=  
certificate of deposit 存款單折  
A1.7O  
certificate of indebtedness 借據  
PX<J&rx  
certified check 保付支票   5 N#3 a0)  
certified public accountant 會計師   f Ss4ZXC  
charges 費用   bT^I"  
charge for remittances 匯水手續費   g7OqX \  
charter 營業執照   O"F_*  
chartered accountant 會計師   i*#-I3  
chattles 動產   ?XA
2&  
check 支票   qI~xlW  
che stub 支票存根   :9^;Qv*  
closed account 己結清賬戶   joiL{  
closing 結算   d` jjGEj  
closing entries 結賬紀錄   z7Q?D^miy  
closing stock 期末存貨   |j#C|V%kV  
closing the book 結賬   xwJH(_-  
columnar journal 多欄日記賬  
[Pq}p0cD  
combination 聯合   K':K{ee>  
commission 佣金   9J9)AV  
commodity 商品   /.Ww6a~  
common stock 普通股   w*oQ["SL  
company 公司   o1FF"tLkN  
compensation 賠償   IE9XU9Kd  
compound interest 複利   }j*KcB_  
consignee 承銷人   E ,|xJjh  
consignment 寄銷   dIRm q+d^  
consignor 寄銷人   2JJ"O|Ibz  
consolidated balance sheet 合併資產負債表   `kZ@Zmj#  
consolidated profit and loss account 合併損益表   ?<(m 5Al7  
consolidation 合併   ]>~)<   
construction cost 營建成本   %jJ>x3$F  
construction revenue 營建收入   1oN^HG6O  
contract 合同   Z; A`oKd  
control account 統制賬戶   .pN`;*7`  
copyright 版權   <
iH`rP#  
corporation 公司   pXJpK@z  
cost 成本   Re
M=eS  
cost accounting 成本會計   (UU(:/  
cost of labour 勞工成本   %2XHNW  
cost of production 生產成本   ;)!Sp:mHX  
cost of manufacture 製造成本   X_$Cb<e  
cost of sales 銷貨成本   k; w- E  
cost price 成本價格   2ioQb`=  
credit 貸方   dv.(7Y7.x  
credit note 收款通知單   ds?v'|  
creditor 債權人   0el9&l9Ew  
crossed check 橫線支票   )0Me?BRp  
current account 往來活期賬戶   JWMp Pzs  
current asset 流動資產   jC7&s$>Q"g  
current liability 流動負債   Kd=% tNp  
current profit and loss 本期損益   Y x eOI#L  
debit 借方   Vzwc}k*Y  
debt 債務   mw='dFt  
debtor 債務人   't6V:X  
deed 契據   &<UM BAS  
deferred assets 遞延資產   6bBB/yd  
deferred liabilities 遞延負債   ad:&$  
delivery 交貨   k[HAkB \{  
delivery expense 送貨費   )w0AC"2O~  
delivery order 出貨單   V\ ^EfQ  
demand draft 即期匯票   j4;0|zx-i  
demand note 即期票據   l PK +$f$  
demurrage charge 延期費   V}SBuQp"  
deposit 存款    v7DE  
deposit slip 存款單   V( -mD  
depreciation 折舊   72oF,42y  
direct cost 直接成本   =9"W@n[>W  
direct labour 直接人工   p~9vP)74u  
director 董事   4R vf  
discount 折扣   jSwf*u  
discount on purchase 進貨折扣   /yZQ\{=  
   -mRA#