[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。   |mrAvm}  
?S!lX[#v  
acceptance 承兌   qwA:o-q"  
account 賬戶   z@&_3 Gl  
accountant 會計員   0;e>kz3o  
accounting 會計   dOqwF iO  
accounting system 會計制度   q{c6DCc]\  
accounts payable 應付賬款   hvGb9  
accounts receivable 應收賬款   =Ze~6vS,  
accumulated profits 累積利益   uZId.+Rk  
adjusting entry ?#123;整記錄   O>w
$  
adjustment ?#123;整   @8@cpm  
administration expense 管理費用   qX:54$t  
advances 預付   Oa7`Y`6  
advertising expense 廣告費   b
Q0m=BzF  
agency 代理   w0moC9#$?  
agent 代理人   k`.-PU  
agreement 契約   -CY?~WL&  
allotments 分配數   LtH;#Q  
allowance 津貼   34]f[jJ|  
amalgamation 合併   V#w$|B\  
amortization 攤銷   Y cOtPS%  
amortized cost 應攤成本   ^'
]xkS  
annuities 年金   6}Y^X  
applied cost 已分配成本   ykl./uY'  
applied expense 已分配費用   Qo)>i0  
applied manufacturing expense 己分配製造費用   |)pT"`  
apportioned charge 攤派費用   e|AJx
n]  
appreciation 漲價   {:od=\*R  
article of association 公司章程   9+=U&*  
assessment 課稅   ~b8U#'KD  
assets 資產   d'^jekh  
attorney fee 律師費   3j<] W  
audit 審計   4<B j;1*4  
auditor 審計員   QS_"fsyN:  
average 平均數   ^N`ar9Db  
average cost 平均成本   ZxbWgM5rm  
bad debt 壞賬   O,9KhX +  
balance 餘額   /$WEO[o  
balance sheet 資產負債表   6!Ji-'\"  
bank account 銀行賬戶   '!{zO" 1*  
bank balance 銀行結存   .0.Ha}{6b  
bank charge 銀行手續費   z9&$Xao  
bank deposit 銀行存款   \|DcWH1  
bank discount 銀行貼現   gjL>FOe8u  
bank draft 銀行匯票   N$>g)Ml?  
bank loan 銀行借款   FB6`2E%o  
bank overdraft 銀行透支   TS$ 2K  
bankers acceptance 銀行承兌   e][U ;  
bankruptcy 破產   mm\J]Cc`  
bearer 持票人   lkFv5^%  
beneficiary 受益人   ?$pp%  
bequest 遺產   q%Obrk  
bill 票據   GvF~h0wMt  
bill of exchange 匯票   MBXumc_g  
bill of lading 提單   E7oL{gU  
bills discounted 貼現票據   5sFp+_``  
bills payable 應付票據   ui YZk3  
bills receivable 應收票據   5RI"gf  
board of directors 董事會   VoWlBH  
bonds 債券   E]6;nY?  
bonus 紅利   2^Q)~sSf9  
book value 賬面價值   HeNg<5v%Y  
bookkeeper 簿記員   EFqWnz  
bookkeeping 簿記   [[Qu|?KEa  
branch office general ledger 支店往來賬戶   wC`])z}bT  
broker 經紀人   ^yu0Veypy  
brought down 接前   jzdK''CHi  
brought forward 接上頁   qx5.LiF  
budget 預算   b,]hX  
by-product 副產品    "S_t%m&R  
by-product sales 副產品銷售   ;6U=fBp7<  
capital 股本   E Rqr0>x  
capital income 資本收益   LylB3BM  
capital outlay 資本支出   #fRhG^QKp  
capital stock 股本   xWU0Ev)4U  
capital stock certificate 股票   nRPy)L{  
carried down 移後   @i$9c)D  
carried forward 移下頁   loLQ@?E  
cash 現金   +I;b,p  
cash account 現金賬戶   1ePZs$   
cash in bank 存銀行現金   b{b2L.  
cash on delivery 交貨收款   7Xw;TA  
cash on hand 庫存現金   B'lWs;  
cash payment 現金支付   o;D87E6Z  
cash purchase 現購   _K_!(]t  
cash sale 現沽   .`)\GjDv  
cashier 出?#123;員   fJH09:@^%  
cashiers check 本票   V&eti2&zO  
certificate of deposit 存款單折   m`}! dBi  
certificate of indebtedness 借據   wbyY?tH  
certified check 保付支票   ZXY5Xvt:v  
certified public accountant 會計師   C;1A$]bk  
charges 費用   z+@aQ@75  
charge for remittances 匯水手續費   |Z0?  
charter 營業執照   SWNi@  
chartered accountant 會計師   F@& R"-  
chattles 動產   \ |F4@  
check 支票   E* :!G  
che stub 支票存根   26G2. /**<  
closed account 己結清賬戶   %FDi7Rx  
closing 結算   C5CUMYU  
closing entries 結賬紀錄   E5~HH($b  
closing stock 期末存貨   JN .\{ Y  
closing the book 結賬   'nz;|6uC  
columnar journal 多欄日記賬   0~iC#lHO  
combination 聯合   aEo!yea  
commission 佣金   jr|(K*;  
commodity 商品   8V`NQS$  
common stock 普通股   nL%;^`*8  
company 公司   mSp-  
compensation 賠償   Hz
cy'  
compound interest 複利   1XSA3;ZEc  
consignee 承銷人   9z$]hl  
consignment 寄銷   #v0"hFOH,  
consignor 寄銷人   5x(`z   
consolidated balance sheet 合併資產負債表   AON";&dLq-  
consolidated profit and loss account 合併損益表   J*o:RnB  
consolidation 合併   cv=nG Fx6  
construction cost 營建成本   %0fF
_OU  
construction revenue 營建收入   "
w9LQ=mW  
contract 合同   K_{f6c<  
control account 統制賬戶   w,bILv)  
copyright 版權   X^r5su?  
corporation 公司   6vbWe@#U/  
cost 成本   w<3}(1  
cost accounting 成本會計   UCj4%y6t  
cost of labour 勞工成本  
W$B&asO  
cost of production 生產成本   q#:,6HDd  
cost of manufacture 製造成本   ;2Db/"`t  
cost of sales 銷貨成本   !rZO~a0  
cost price 成本價格   1t_$pDF}  
credit 貸方   7-6Z\.-  
credit note 收款通知單   }`8g0DPuD9  
creditor 債權人   9I0/KuZd O  
crossed check 橫線支票   gh=s#DQsFw  
current account 往來活期賬戶   l+Dl~o}  
current asset 流動資產   a*REx_gLG  
current liability 流動負債   a/;u:"  
current profit and loss 本期損益   o,[~7N  
debit 借方   w$n \`rQ  
debt 債務   $e&( ncM  
debtor 債務人   c9-$td&  
deed 契據   e4
p:Zb:  
deferred assets 遞延資產   )8kcOBG^L  
deferred liabilities 遞延負債   ]:i :QiYD  
delivery 交貨   ,Xs%Cg_Ig  
delivery expense 送貨費   )f1<-a"D|  
delivery order 出貨單   _QbLg"O  
demand draft 即期匯票   ; Xrx>( n  
demand note 即期票據   .j:.?v  
demurrage charge 延期費   .F:qJ6E  
deposit 存款   zWoPa,  
deposit slip 存款單   YLmzMD>  
depreciation 折舊   34
-
QgE  
direct cost 直接成本   #P.jlpZk  
direct labour 直接人工   5JW+&XA  
director 董事   GE]fBg  
discount 折扣   W.iL!x.B@  
discount on purchase 進貨折扣   xoF]r$sC8  
   e:hkWcV