[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。    f V(J|  
4H<lm*!^  
acceptance 承兌   cFWc<55aX6  
account 賬戶   V470C@  
accountant 會計員   DFTyMB1H  
accounting 會計   j8`BdKg  
accounting system 會計制度   5 u0HI  
accounts payable 應付賬款   E+JqWR5  
accounts receivable 應收賬款   Oc; G(l(  
accumulated profits 累積利益   !?gKqx'T$  
adjusting entry ?#123;整記錄   /H==Hm/  
adjustment ?#123;整   !v0LBe4  
administration expense 管理費用   Wxe0IXq3Nn  
advances 預付   O7IJ%_A&  
advertising expense 廣告費   NN`uI6=  
agency 代理  
\'bzt"f$j  
agent 代理人  
eGHaY4|  
agreement 契約   "-J-k=  
allotments 分配數   "w.3Q96r  
allowance 津貼   ""|Qtubv  
amalgamation 合併   ?3xzd P  
amortization 攤銷   _ORvo{[:  
amortized cost 應攤成本   VU d\QR-  
annuities 年金   XvlU*TO~(~  
applied cost 已分配成本   U`m54f@U  
applied expense 已分配費用   r$~HfskeI  
applied manufacturing expense 己分配製造費用   uRr o?m<  
apportioned charge 攤派費用   ^`>/.gL  
appreciation 漲價   >oe]$r  
article of association 公司章程   
&pp|U}  
assessment 課稅   d<N:[Y\4 l  
assets 資產    ][h}  
attorney fee 律師費   8pgEix/M5o  
audit 審計   Nu7 !8[?r*  
auditor 審計員   \} :PLCKT  
average 平均數   }!C)}.L<  
average cost 平均成本   /~f'}]W  
bad debt 壞賬   /gkX38  
balance 餘額   & 9 ?\b7  
balance sheet 資產負債表   cpJ|w3xB  
bank account 銀行賬戶   A$:U'ZG_  
bank balance 銀行結存   w:Kl6"c  
bank charge 銀行手續費   46&/geh r  
bank deposit 銀行存款   *w&Y$8c(  
bank discount 銀行貼現   "!%l/_p?  
bank draft 銀行匯票   ]`+HO
=0  
bank loan 銀行借款   'ub@]ru|  
bank overdraft 銀行透支   ITT@,  
bankers acceptance 銀行承兌   vOpKNp  
bankruptcy 破產   J6FV]G pv  
bearer 持票人   e;}7G  
beneficiary 受益人   d4c8~L H-  
bequest 遺產   r? E)obE  
bill 票據   uGEfIy 2  
bill of exchange 匯票   3x'|]Ns  
bill of lading 提單   C&rkvM8  
bills discounted 貼現票據   7Da`   
bills payable 應付票據   Ru
V GG)  
bills receivable 應收票據   ` v@m-j6  
board of directors 董事會   psMvq@>  
bonds 債券   (c &mCJN  
bonus 紅利   FE|
JHh$  
book value 賬面價值   VZmLS 4E  
bookkeeper 簿記員   .+A+|yR  
bookkeeping 簿記   o="M  
branch office general ledger 支店往來賬戶   hp-<2i^"!  
broker 經紀人   oEKvl3Hz_  
brought down 接前   U0N 60  
brought forward 接上頁   }oGA-Qc}B  
budget 預算   2)HuZda  
by-product 副產品   k5.Ln
a  
by-product sales 副產品銷售   <+vw@M  
capital 股本   8i#2d1O  
capital income 資本收益   )"aV* "  
capital outlay 資本支出   .MoU1n{Yc  
capital stock 股本   sZ/v^xk  
capital stock certificate 股票   wHMX=N1/  
carried down 移後   !_'ur>iR  
carried forward 移下頁   MC.)2B7  
cash 現金   Doyx[zZ  
cash account 現金賬戶   "8jf81V*  
cash in bank 存銀行現金   Fgh_9S9J  
cash on delivery 交貨收款   UIN<2F_  
cash on hand 庫存現金   P%&0]FCx  
cash payment 現金支付   G.abql  
cash purchase 現購   l$pm_%@2]  
cash sale 現沽   Jgd'1'FOs  
cashier 出?#123;員   MPg)=
LI  
cashiers check 本票   Y;^l%ePuW  
certificate of deposit 存款單折   62o:,IcoG  
certificate of indebtedness 借據   hVAn>_(  
certified check 保付支票   rgtT~$S  
certified public accountant 會計師   9BBmw(M}  
charges 費用   ( !fKNia@S  
charge for remittances 匯水手續費   ""F5z,'  
charter 營業執照   7XLtN "$$  
chartered accountant 會計師   J({Xg?  
chattles 動產   " h~Z u  
check 支票   ']z{{UNUN  
che stub 支票存根   jrr*!^4|  
closed account 己結清賬戶   mtp+rr  
closing 結算   =O_4|7Zl  
closing entries 結賬紀錄   D_^ nI:  
closing stock 期末存貨   gANuBWh8T  
closing the book 結賬   Z|j>gq  
columnar journal 多欄日記賬   *>' V1b4}  
combination 聯合   ?u=Fj_N_  
commission 佣金   /saIs%(fU  
commodity 商品   '+!1Y o'G  
common stock 普通股   J1RJ*mo7,  
company 公司   .A{tQ1&_  
compensation 賠償   j2.|ln"!  
compound interest 複利   hl(hJfp  
consignee 承銷人   )SRefW .v  
consignment 寄銷   6x[}g  
consignor 寄銷人   j94=hJVKi  
consolidated balance sheet 合併資產負債表   %w vdn  
consolidated profit and loss account 合併損益表   #;qdY[v  
consolidation 合併   1AfnzGvA  
construction cost 營建成本   >j(_[z|v3  
construction revenue 營建收入   e
~[/i\  
contract 合同   OXSmt DvJ  
control account 統制賬戶   l%puHZ)t  
copyright 版權   Ou!2[oe@M  
corporation 公司   |w1Bq  
cost 成本   2%@4]  
cost accounting 成本會計   E=CsIK   
cost of labour 勞工成本   #Z`q+@@]A  
cost of production 生產成本   +wvWwie  
cost of manufacture 製造成本   zrL$]Oy}x  
cost of sales 銷貨成本   M!A}NWF  
cost price 成本價格  

.4M.y:F  
credit 貸方   I{9QeRI  
credit note 收款通知單   H*&f:mfq  
creditor 債權人   (*nT(Adk  
crossed check 橫線支票   6YLj^w] %  
current account 往來活期賬戶   Ng>5?F^v  
current asset 流動資產   7BjJhs  
current liability 流動負債   "9P>a=Y  
current profit and loss 本期損益   6?mibvK  
debit 借方   T/Gz94c  
debt 債務   '}JhzKNj  
debtor 債務人   '()xHEGl3  
deed 契據   k)= X}=w  
deferred assets 遞延資產   fk[-mZ  
deferred liabilities 遞延負債   ox>^>wR*  
delivery 交貨   M7a.8-!1  
delivery expense 送貨費   o]` *M|  
delivery order 出貨單   }QcCS2)Ud  
demand draft 即期匯票   S)k*?dQ##R  
demand note 即期票據   Y. 5_6'Eo?  
demurrage charge 延期費   !M]uL&:  
deposit 存款   (GuzN  
deposit slip 存款單   /-ch`u md  
depreciation 折舊   |`Ntv}  
direct cost 直接成本   3n1;G8Nf  
direct labour 直接人工   _ Yx]_Y9I  
director 董事   ,p@y] cr  
discount 折扣  
\oXpi$  
discount on purchase 進貨折扣   .hP D$o  
   ,j}6? Q