[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。   }>)"!p;t_  

Qj0@^LA  
acceptance 承兌   ??1V__w  
account 賬戶   {u9VHAXCf  
accountant 會計員   (M5=8g%>d  
accounting 會計   B8w0DJ  
accounting system 會計制度   B.&q]CAv-  
accounts payable 應付賬款   ,Sz*]X  
accounts receivable 應收賬款   p|AIz3  
accumulated profits 累積利益   3(FJ<,"D}  
adjusting entry ?#123;整記錄   9LCV"xgX  
adjustment ?#123;整   8  wC3}U  
administration expense 管理費用   M^g"U `  
advances 預付   }tj@*n_  
advertising expense 廣告費   chfj|Ce]x  
agency 代理   $i~DUT(  
agent 代理人   =b9?r  
agreement 契約   T4\,b  
allotments 分配數   Lxd*W2$3_  
allowance 津貼   ze,HNFg@>  
amalgamation 合併   ^5"s3Qn  
amortization 攤銷   5QMu=/  
amortized cost 應攤成本   w l5!f|  
annuities 年金   A")B<BK  
applied cost 已分配成本   6 D~b9e  
applied expense 已分配費用   h'kgL~+$  
applied manufacturing expense 己分配製造費用   0XXu_f@]9  
apportioned charge 攤派費用   pw&l.t6 .  
appreciation 漲價   B6=8cf"i  
article of association 公司章程   X "1q$xwc  
assessment 課稅   qZA?M=NT?  
assets 資產   hc~--[1c:  
attorney fee 律師費   *^" 4 )  
audit 審計  
.c~;/@{  
auditor 審計員   X3RpJ#m"'  
average 平均數   htMpL
  
average cost 平均成本   fqvA0"tv  
bad debt 壞賬   j:]/AReOL  
balance 餘額    lR;<6  
balance sheet 資產負債表   R.> /%o  
bank account 銀行賬戶   bO^%#<7  
bank balance 銀行結存   #7gOtP#{  
bank charge 銀行手續費   `iQyKZS/+  
bank deposit 銀行存款   JUwP<C[  
bank discount 銀行貼現   ^qV*W1|0  
bank draft 銀行匯票   M,cI0i  
bank loan 銀行借款   9[$g;}w  
bank overdraft 銀行透支   }$m_):t@@  
bankers acceptance 銀行承兌   T6AFwo,Q  
bankruptcy 破產   O
L=IUg"  
bearer 持票人   Ep?a1&b  
beneficiary 受益人   sV3/8W13  
bequest 遺產   A
O/J:`  
bill 票據   #lV&U
  
bill of exchange 匯票   Ct #hl8b:  
bill of lading 提單   G7zfyw}W  
bills discounted 貼現票據   )"j_NlO  
bills payable 應付票據   1a#wUd3  
bills receivable 應收票據   HykJ}ezX4  
board of directors 董事會   ng<|lsZd  
bonds 債券   5l{_E:.1  
bonus 紅利   ilzR/DJMa  
book value 賬面價值   KX`MX5?x  
bookkeeper 簿記員   ^#gGA_H  
bookkeeping 簿記   |$6GpAq!  
branch office general ledger 支店往來賬戶   0/-[k  
broker 經紀人   ?uh7m2l0D  
brought down 接前   xa!@$w=U&  
brought forward 接上頁   7J0PO}N  
budget 預算   Yxi.A$g  
by-product 副產品   ,uDB]  
by-product sales 副產品銷售   QN*'MA"M  
capital 股本    (lt/ t  
capital income 資本收益   _3kAN.g  
capital outlay 資本支出   I /> .P  
capital stock 股本   ^"*r'  
capital stock certificate 股票   %H%>6z x  
carried down 移後   sA}=o.\j:  
carried forward 移下頁   !aII

jWz]  
cash 現金   5UjXpS  
cash account 現金賬戶   &b{L|I'KYT  
cash in bank 存銀行現金   P#76ehR]K  
cash on delivery 交貨收款   6;5}% B:#h  
cash on hand 庫存現金   _(oJ8h(  
cash payment 現金支付   ZTHrjW1  
cash purchase 現購   ob-be2EysH  
cash sale 現沽   %Ix^Xb0  
cashier 出?#123;員   b
"{7f  
cashiers check 本票   -C.eXR{s  
certificate of deposit 存款單折   F<G.!Y8!&  
certificate of indebtedness 借據   #J1a `}x  
certified check 保付支票   `[Z?&'CRQ  
certified public accountant 會計師   o2F6K*u
}  
charges 費用   S@T>u,t'  
charge for remittances 匯水手續費   ow]n)Te  
charter 營業執照   ^Z2%b>  
chartered accountant 會計師    <fN?=u+  
chattles 動產   fa"eyBO50  
check 支票   !K6:W1  
che stub 支票存根   ]Alu~Dw  
closed account 己結清賬戶   =}_c=z?UY  
closing 結算   VYlg+MlT0  
closing entries 結賬紀錄   [ub,&j^  
closing stock 期末存貨   `Mp]iD{  
closing the book 結賬   T>W(Caelq  
columnar journal 多欄日記賬   /AW6XyMD_  
combination 聯合   KR m4r  
commission 佣金  
EMJio\  
commodity 商品   @Q TG
  
common stock 普通股   Pv Ke|In(  
company 公司   ^c.b@BE  
compensation 賠償   I"Y?vj9]  
compound interest 複利   P_Po g^  
consignee 承銷人    [o>/2  
consignment 寄銷   (
Tc 
~  
consignor 寄銷人   `(Ei-$ >U&  
consolidated balance sheet 合併資產負債表   DHm$gk  
consolidated profit and loss account 合併損益表   qH"0?<$9  
consolidation 合併   7r*>?]y+  
construction cost 營建成本   pOw4H67  
construction revenue 營建收入   wBCnP  
contract 合同   lzl4pnj  
control account 統制賬戶   Awe\KJ^`  
copyright 版權   CbK7="48  
corporation 公司   ZhM-F0;`  
cost 成本   .L6t3/^  
cost accounting 成本會計   (7-K4j`   
cost of labour 勞工成本   YHCXVu<.b  
cost of production 生產成本   M`iJ6L  
cost of manufacture 製造成本   | ql!@M(p  
cost of sales 銷貨成本   I8`.eqV  
cost price 成本價格   iY.~N#Q  
credit 貸方   d|DIqT~{W  
credit note 收款通知單   H+_oK ]/  
creditor 債權人   %3"3OOT7  
crossed check 橫線支票   9.PY49|  
current account 往來活期賬戶   9-pd{Z~l  
current asset 流動資產   )mwY] !  
current liability 流動負債   t_P1a0Zu  
current profit and loss 本期損益   /"Rh bE  
debit 借方   {TUCa  
debt 債務   JEFW}M)UGv  
debtor 債務人   iHQFieZ.E  
deed 契據   @yobT,DXi  
deferred assets 遞延資產   69q8t*%O  
deferred liabilities 遞延負債   zCPjuS/~ Q  
delivery 交貨   ZOS{F_2.  
delivery expense 送貨費   Tz%l9aC  
delivery order 出貨單   2NE/ZqREg  
demand draft 即期匯票   8v(Xr}q,r  
demand note 即期票據   |!IJ/ivEgw  
demurrage charge 延期費   0@3g'TGl  
deposit 存款   VwtGHF'  
deposit slip 存款單   BAqu@F\):  
depreciation 折舊   r]8tl  
direct cost 直接成本   aU#8W.~  
direct labour 直接人工   o{>hOs &  
director 董事   1~Pht:,t  
discount 折扣   t"RgEH@  
discount on purchase 進貨折扣   gU+BRTZ&x  
   .%~ L