[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。   |)o#|Qo  

2yKz-"E  
acceptance 承兌   Km3&N  
account 賬戶   u,7zFg)H  
accountant 會計員   5 +P@sD  
accounting 會計   "+|L_iuNQ  
accounting system 會計制度   ++8_fgM  
accounts payable 應付賬款   +y&d;0!  
accounts receivable 應收賬款   ->E=&X  
accumulated profits 累積利益   5|w&dM  
adjusting entry ?#123;整記錄   6: ?rlh  
adjustment ?#123;整   t`G)b&3_O  
administration expense 管理費用   '<@=vGsye  
advances 預付   M)!skU  
advertising expense 廣告費   9`"DFFSMS  
agency 代理   Ht[{ryTxu  
agent 代理人   }Qrab#v  
agreement 契約   k\N4@UK  
allotments 分配數   :gI.l1  
allowance 津貼   <L2emL_'  
amalgamation 合併   /smiopFcq  
amortization 攤銷   l#bAl/c`  
amortized cost 應攤成本   # |^^K!%  
annuities 年金   4tXSYHd3  
applied cost 已分配成本   ?a.+j8pbGg  
applied expense 已分配費用   ^0tw%6:  
applied manufacturing expense 己分配製造費用   |dmh  
apportioned charge 攤派費用   +.Bmkim  
appreciation 漲價   $/_qE  
article of association 公司章程   o }
@n>R  
assessment 課稅   I,O#X)O|i  
assets 資產   1S$h<RIPAc  
attorney fee 律師費   xx8U$,Ng  
audit 審計   'v&}(  
auditor 審計員   lBA+zZ  
average 平均數   v6uxxsI>Hm  
average cost 平均成本   )1F<6R  
bad debt 壞賬   -<N&0F4|*  
balance 餘額   #[ -\lU|  
balance sheet 資產負債表   mlu 3 K  
bank account 銀行賬戶   SH8/0g?  
bank balance 銀行結存   fgF;&(b  
bank charge 銀行手續費   kzO &
24  
bank deposit 銀行存款   onte&Ed\  
bank discount 銀行貼現   "5!BU&   
bank draft 銀行匯票   uDayBaR  
bank loan 銀行借款   A^Cj1:,  
bank overdraft 銀行透支  
Sm|(  
bankers acceptance 銀行承兌   xxa} YIe8  
bankruptcy 破產   qv+R:YYOq  
bearer 持票人   HDIk9WC^  
beneficiary 受益人   5bX6#5uP1  
bequest 遺產   p-$Cs _{Z  
bill 票據   H:S,\D?%2x  
bill of exchange 匯票   ?o[L7JI  
bill of lading 提單   Hs0p W5oZ  
bills discounted 貼現票據   i$UQbd  
bills payable 應付票據   3Wx,oq;4-  
bills receivable 應收票據   3qMNl>>  
board of directors 董事會   KN[d!} W:  
bonds 債券   :q+N&j'3  
bonus 紅利   >a>fb|r
 
book value 賬面價值   \pY^^ l*  
bookkeeper 簿記員   #DI$
Oc  
bookkeeping 簿記   :tGYs8UK  
branch office general ledger 支店往來賬戶   vRhnX  
broker 經紀人   cF+ X,]=6  
brought down 接前   ?m"|QS!!K  
brought forward 接上頁   Q9>U1]\  
budget 預算   h##WA=1QZ  
by-product 副產品   fA^Em)cs2  
by-product sales 副產品銷售   ]=&L_(34  
capital 股本   H\G{
3.T.9  
capital income 資本收益   n2ndjE$  
capital outlay 資本支出   P-Su 5F  
capital stock 股本   i~yX tya  
capital stock certificate 股票   TD,nI
gH`  
carried down 移後   }e{ qW  
carried forward 移下頁   faJM^u  
cash 現金   u Jow7-FD  
cash account 現金賬戶   sbsu(Sz+  
cash in bank 存銀行現金   d;G~hVu  
cash on delivery 交貨收款   .v`b[4M4  
cash on hand 庫存現金   d*]Ew=^L  
cash payment 現金支付   R>)MiHcCg  
cash purchase 現購   hWEnn=BW  
cash sale 現沽   KL3<Iz]  
cashier 出?#123;員   5cfA;(H  
cashiers check 本票   _p}xZD\?,  
certificate of deposit 存款單折   w2"]Pl  
certificate of indebtedness 借據   ,=%nw ]:  
certified check 保付支票   WjMRH+  
certified public accountant 會計師   YUkud2,j  
charges 費用   $\\lx_)  
charge for remittances 匯水手續費   \e:d)^cbh  
charter 營業執照   *^XbDg9  
chartered accountant 會計師   \,xFg w4  
chattles 動產   :@.
;  
check 支票   kU*{4G|6  
che stub 支票存根   F9Z@x)  
closed account 己結清賬戶   ;Ss$2V'a  
closing 結算   IF_DZ   
closing entries 結賬紀錄   ;#anZC;  
closing stock 期末存貨   |:q/Dt@  
closing the book 結賬   !,&yyx.  
columnar journal 多欄日記賬   S`q%ypy  
combination 聯合   ^^?q$1k6r*  
commission 佣金   _N#&psQzw  
commodity 商品   {]/8skov5]  
common stock 普通股   Np,2j KF(  
company 公司   \C|cp|A*&  
compensation 賠償   I3y9:4  
compound interest 複利   tJD] (F  
consignee 承銷人   1Ix3i9  
consignment 寄銷   #G;X' BN  
consignor 寄銷人   6Z! y  
consolidated balance sheet 合併資產負債表   Dz&+PES_k  
consolidated profit and loss account 合併損益表   l[Z)@bC1  
consolidation 合併   ]|Zb\{  
construction cost 營建成本   %|IUqjg  
construction revenue 營建收入   trYTs,KV  
contract 合同   x0+glQrNN  
control account 統制賬戶   F :T GsV#  
copyright 版權   pj{\T?(  
corporation 公司   pB01J<@m  
cost 成本   S%6
U~@hig  
cost accounting 成本會計   >S#ul?  
cost of labour 勞工成本   l(kr'x  
cost of production 生產成本   }C#3O{5  
cost of manufacture 製造成本   >P(`MSc  
cost of sales 銷貨成本   W|UtY`1  
cost price 成本價格   ?y%t}C\W  
credit 貸方   ,0?!ov|  
credit note 收款通知單   nWgv~{,x  
creditor 債權人    Y7Gs7  
crossed check 橫線支票   &O1v,$}'  
current account 往來活期賬戶   L\ j:  
current asset 流動資產   9 ) {  
current liability 流動負債   
0|Ucd  
current profit and loss 本期損益   ltA/  
debit 借方   ARB7>"
 
debt 債務   kW-81  
debtor 債務人   $@uU@fLB  
deed 契據   kBsXfVs
9  
deferred assets 遞延資產   .9M
.|  
deferred liabilities 遞延負債   ^ddO&!U  
delivery 交貨   ZF{~ih*^u  
delivery expense 送貨費   8;zDg$(  
delivery order 出貨單   bhg}-dto  
demand draft 即期匯票   ])T/
sO#'  
demand note 即期票據   j%tEZ"H  
demurrage charge 延期費   S+I^!gT  
deposit 存款   optBA3@e!  
deposit slip 存款單   :pZ}
*?\  
depreciation 折舊   l4T:d^Eb  
direct cost 直接成本   y-+G wa3  
direct labour 直接人工   7 .+al)hl  
director 董事   aiux^V  
discount 折扣   N} QFGX  
discount on purchase 進貨折扣   t4K56H.L?  
   2C/%gcN >