[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。   E#s)52z=B  
hUm'8)OJ  
acceptance 承兌   J+f!Ar  
account 賬戶   +&["HoKg}&  
accountant 會計員   3"{.37Q  
accounting 會計   ~,2/JDVJ5-  
accounting system 會計制度   h
`3eu;5)  
accounts payable 應付賬款   G}9=)  
accounts receivable 應收賬款   #0Tq=:AE>  
accumulated profits 累積利益   /x1MPP>fu
 
adjusting entry ?#123;整記錄   hI(SOsKs  
adjustment ?#123;整   Q3"}Hl2  
administration expense 管理費用   sCu+Lg~f  
advances 預付   'FY JMIs  
advertising expense 廣告費   *OyHHq|>q  
agency 代理   %e@#uxm  
agent 代理人   l{D' uI[&  
agreement 契約   )$,"u4  
allotments 分配數   "kc/J*u-3  
allowance 津貼   3 zn W=  
amalgamation 合併   'KPASfC  
amortization 攤銷   )*:`':_a  
amortized cost 應攤成本   9+keX{/c  
annuities 年金   mJM_2Ab  
applied cost 已分配成本   +[xnZ$Iev  
applied expense 已分配費用   ]TaN{
"  
applied manufacturing expense 己分配製造費用   n>'Kp T9|  
apportioned charge 攤派費用   _A0w[ n  
appreciation 漲價   K+6e?5t  
article of association 公司章程   lqb/eN9(t  
assessment 課稅   $k$4% 7  
assets 資產   x\Y $+A,P  
attorney fee 律師費   5MS
B dO  
audit 審計   )7:J[0ZiQ  
auditor 審計員   vip~'  
average 平均數   r `eU~7  
average cost 平均成本   $O^v]>h  
bad debt 壞賬   x1ztfJd  
balance 餘額  
q=lAb\i  
balance sheet 資產負債表   ^#0U ?9  
bank account 銀行賬戶   vaon{2/I  
bank balance 銀行結存   =v*.p=
r  
bank charge 銀行手續費   pZU9^Z?~6  
bank deposit 銀行存款   w eQYQrN  
bank discount 銀行貼現   C4NTh}6tT  
bank draft 銀行匯票   (os$B  
bank loan 銀行借款   46k?b|Q  
bank overdraft 銀行透支   R-:fd!3oQ  
bankers acceptance 銀行承兌   7G)H.L)$m"  
bankruptcy 破產   (@#M!'  
bearer 持票人   ;Q+xKh%  
beneficiary 受益人   v)
_nWu  
bequest 遺產   WF\)fc#;_o  
bill 票據   (mlzg=szW  
bill of exchange 匯票   gqWupL  
bill of lading 提單   `|Or{ih  
bills discounted 貼現票據   d`1I".y  
bills payable 應付票據   v<fnB  
bills receivable 應收票據   07Edfe  
board of directors 董事會   FaBqj1O1  
bonds 債券   K6ol YG>  
bonus 紅利   0KD]j8^  
book value 賬面價值   ",)Qc!^P$  
bookkeeper 簿記員   al`3Lu0  
bookkeeping 簿記   q:<{% U$  
branch office general ledger 支店往來賬戶   @JW@-9/  
broker 經紀人   *Y@nVi  
brought down 接前   P4Th_B7  
brought forward 接上頁   hb{u'=  
budget 預算   (8ht*b.5K  
by-product 副產品   h!m_PgRSs  
by-product sales 副產品銷售   BYKoel  
capital 股本   3z]+uv+2J  
capital income 資本收益   V#jWege  
capital outlay 資本支出   {Ha8]y  
capital stock 股本   } za[E>z  
capital stock certificate 股票   7r{83_B  
carried down 移後   +D1d=4  
carried forward 移下頁   TT9z_Q5~  
cash 現金   ,j5&6X=1M  
cash account 現金賬戶   n$[f94d=  
cash in bank 存銀行現金   ^V|Oxp'7_  
cash on delivery 交貨收款   3/#:~a9Q  
cash on hand 庫存現金   a" H WGY  
cash payment 現金支付   V)P&Zw  
cash purchase 現購   RaTH\>n  
cash sale 現沽   ejA%%5q  
cashier 出?#123;員   IG3,XW  
cashiers check 本票   $3,ryXp7  
certificate of deposit 存款單折   Va$Pi19 O  
certificate of indebtedness 借據   QORN9SY  
certified check 保付支票   W>b(Om_%  
certified public accountant 會計師   45&8weXO:'  
charges 費用   vzn{h)D  
charge for remittances 匯水手續費   Zatf9yGD  
charter 營業執照   8t=(,^c  
chartered accountant 會計師   VxzkQ}o  
chattles 動產   sK=0Np=`  
check 支票   JH7Ad (:  
che stub 支票存根   8UkKU_Uso  
closed account 己結清賬戶   {NJ fNu  
closing 結算   a=T
G[* s  
closing entries 結賬紀錄   wZh:F !  
closing stock 期末存貨   }oJAB1'k  
closing the book 結賬   @/&b;s73  
columnar journal 多欄日記賬   % },Pe  
combination 聯合   V ]S1X^
 
commission 佣金   rfw-^`&{  
commodity 商品   )+H[kiN  
common stock 普通股   al+ #y)+  
company 公司   c)&>$S8*  
compensation 賠償   "S&%w8V  
compound interest 複利   +PK6-c\r  
consignee 承銷人   Qo = Kqv  
consignment 寄銷   RmI1`  
consignor 寄銷人   @u._"/K  
consolidated balance sheet 合併資產負債表   _j>;ipTb+  
consolidated profit and loss account 合併損益表   \(p{t  
consolidation 合併   %c)[ kAU!  
construction cost 營建成本   HMY@F_qY`u  
construction revenue 營建收入   7FO'{Qq  
contract 合同   #Dfo#
]k(  
control account 統制賬戶   -A-tuyIsh"  
copyright 版權   6bBdIq Gb}  
corporation 公司   9%sM*[A  
cost 成本   ~L7:2weV[  
cost accounting 成本會計   \C5%\4  
cost of labour 勞工成本   8j1ekv  
cost of production 生產成本   (5^ZlOk3  
cost of manufacture 製造成本   }`yiT<z  
cost of sales 銷貨成本   s/Xb^XjS1  
cost price 成本價格   bAr` E  
credit 貸方   oVCmI"'  
credit note 收款通知單   ~Ki`Ze"x  
creditor 債權人   zX{.^|  
crossed check 橫線支票   V^Rkt%JY  
current account 往來活期賬戶   6D;^uM2N  
current asset 流動資產   >"3>fche  
current liability 流動負債   ^/Sh=4=G  
current profit and loss 本期損益    j<"nO(  
debit 借方   0uCT+-  
debt 債務   UK*qKj.)  
debtor 債務人   9N[EZhW  
deed 契據   x
v7"WFb  
deferred assets 遞延資產   7+w'Y<mJ  
deferred liabilities 遞延負債    8RwX=  
delivery 交貨   V,%L~dI  
delivery expense 送貨費   Lv1{k\aw  
delivery order 出貨單   VhEMk\  
demand draft 即期匯票   Mp\ <cE  
demand note 即期票據   e~v(eK_  
demurrage charge 延期費   {F|48P;J  
deposit 存款   oojiJ~  
deposit slip 存款單   rsa&Oo D>  
depreciation 折舊   #t!}K_  
direct cost 直接成本   GJ'spgz  
direct labour 直接人工   <@b A?FY  
director 董事   NE|[o0On  
discount 折扣   U\+&cob.  
discount on purchase 進貨折扣   TJ6#P<M  
   ;+pOP |P=