[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。   5q`)jd!*)  
*AR<DXEL  
acceptance 承兌   em!R9J.  
account 賬戶   Sr 4 7u{n  
accountant 會計員   
_ D}b  
accounting 會計   $ow`)?sh  
accounting system 會計制度   L"6/"L  
accounts payable 應付賬款   WC*:\:mh  
accounts receivable 應收賬款   6G$tYfX  
accumulated profits 累積利益   H)a C'M^
 
adjusting entry ?#123;整記錄   C*e[CP@u  
adjustment ?#123;整   !DL53DQ#  
administration expense 管理費用   `1<3Hu_  
advances 預付   3#9r4;&  
advertising expense 廣告費   l]y%cJ~$'D  
agency 代理  
.OS?^\  
agent 代理人   :vyf-K74M  
agreement 契約   bvS\P!m\c  
allotments 分配數   gD+t'qg$  
allowance 津貼   N:jiZ)  
amalgamation 合併   +u
:OAsR  
amortization 攤銷   :gaeb8`t  
amortized cost 應攤成本   ={@ @`yP^$  
annuities 年金   WTv\HI2X !  
applied cost 已分配成本   dS_)ll.6z  
applied expense 已分配費用   SSbK[aR  
applied manufacturing expense 己分配製造費用   <?7,`P:h[  
apportioned charge 攤派費用   U]EuDNkO{  
appreciation 漲價   OrJlHMz  
article of association 公司章程   p<fgUVR  
assessment 課稅   ff./DMDafI  
assets 資產   L8xprHgL  
attorney fee 律師費   C{i;spc!bi  
audit 審計   KXA)i5z  
auditor 審計員   C|;Mhe'r=  
average 平均數   IBNQmV RrI  
average cost 平均成本   #33RhJu5,  
bad debt 壞賬   8Pr7aT:,  
balance 餘額   =,8Eo"~\  
balance sheet 資產負債表   %R*vSRG/U  
bank account 銀行賬戶   9.OwH(Ax7  
bank balance 銀行結存   Il`k]XM  
bank charge 銀行手續費   {2gd4[:  
bank deposit 銀行存款   ,3--ERf  
bank discount 銀行貼現   \ jXN*A  
bank draft 銀行匯票   +y4AUU:Q  
bank loan 銀行借款   :tqm2t  
bank overdraft 銀行透支    {%~4RZ
A  
bankers acceptance 銀行承兌   zpr@!76  
bankruptcy 破產   c^bk:=uj  
bearer 持票人   )Z]y.W)  
beneficiary 受益人   dt net_j  
bequest 遺產   akCo+ @  
bill 票據   =>ztBw\  
bill of exchange 匯票   .A!0.M|  
bill of lading 提單   X8SRQO^  
bills discounted 貼現票據   #!u51P1  
bills payable 應付票據   V;hwAQbF  
bills receivable 應收票據   n$|c{2]=  
board of directors 董事會   3)c K*8#  
bonds 債券   DEQE7.]3q  
bonus 紅利   1LId_vJtJ  
book value 賬面價值   ]\ 2R
VDC  
bookkeeper 簿記員   O:^LQ  
bookkeeping 簿記   m":SE?{{&  
branch office general ledger 支店往來賬戶   b801OF  
broker 經紀人   }wOpPN[4  
brought down 接前   K7xWE,y  
brought forward 接上頁   W aGcoj  
budget 預算   -6~y$c&c  
by-product 副產品   hN_f h J  
by-product sales 副產品銷售   mh#FYSp  
capital 股本   >AzWM .r  
capital income 資本收益   vG<pc_ak
 
capital outlay 資本支出   H1%[\X?=  
capital stock 股本   |!?WQ[  
capital stock certificate 股票   ~l*?D7[o  
carried down 移後   =GKS;d#/  
carried forward 移下頁   sL AuR  
cash 現金   z'o
iyXEE3  
cash account 現金賬戶   Ph#F<e(9  
cash in bank 存銀行現金   T<f\*1~^  
cash on delivery 交貨收款   +fd@K  
cash on hand 庫存現金   Vl 19Md  
cash payment 現金支付   I' ! r  
cash purchase 現購   ;w6fM  
cash sale 現沽   f7Df %&d  
cashier 出?#123;員   (e8G (  
cashiers check 本票   =0PRAc  
certificate of deposit 存款單折   ?)' 2l6  
certificate of indebtedness 借據   C3\E.u?  
certified check 保付支票   jH&_E'XMX  
certified public accountant 會計師   t`Y!"l  
charges 費用   W[>iJJwz  
charge for remittances 匯水手續費   h^A3 0f_x  
charter 營業執照   hY=w|b=Y  
chartered accountant 會計師   <wt$Gglk  
chattles 動產   2T@L{ql  
check 支票   k]Alp;hVd  
che stub 支票存根   B+Y5b5+wOQ  
closed account 己結清賬戶   cZgMA8 F  
closing 結算   iO*`(s  
closing entries 結賬紀錄   nJleef9  
closing stock 期末存貨   HUJ|-)"dw  
closing the book 結賬   N~):c2Kp<9  
columnar journal 多欄日記賬   ^}o7*  
combination 聯合   ;n} >C' :  
commission 佣金   ms}f>f=  
commodity 商品   [Y$5zeA  
common stock 普通股   ?L@@;tt  
company 公司   fimb]C I|x  
compensation 賠償   |As2"1_f  
compound interest 複利   Il{^ j6  
consignee 承銷人   LZM,QQ  
consignment 寄銷   ]am~aJ|L  
consignor 寄銷人   Re*|$
r#  
consolidated balance sheet 合併資產負債表   G[3k  
consolidated profit and loss account 合併損益表   T~%H%O(F  
consolidation 合併   d/B'[Ur  
construction cost 營建成本   0%s3
Mp6H  
construction revenue 營建收入   #e.jY_  
contract 合同   aqs%m (  
control account 統制賬戶   iW|s|1mh3  
copyright 版權   c[VrC+e m  
corporation 公司   l#D-q/k?  
cost 成本   g.x=pt  
cost accounting 成本會計   ,AH0*L  
cost of labour 勞工成本   U_}7d"<| ?  
cost of production 生產成本   &P 8!]:  
cost of manufacture 製造成本   ch@x]@-;A3  
cost of sales 銷貨成本   #(%t*"IY;  
cost price 成本價格   t`"^7YFS>  
credit 貸方   LBiowd[  
credit note 收款通知單   V43nws"4  
creditor 債權人   # B @X  
crossed check 橫線支票   oi2J:Y4  
current account 往來活期賬戶   }B y)
y;~  
current asset 流動資產   0Injyc*bMF  
current liability 流動負債   "~u_\STn <  
current profit and loss 本期損益   6*ZU}xT  
debit 借方   9~@<-6jE3b  
debt 債務   )YuRjBcp,"  
debtor 債務人   (/"thv5vT{  
deed 契據   Kb}MF9?:e  
deferred assets 遞延資產   Ko#4z%Yq  
deferred liabilities 遞延負債   AD^X(rW  
delivery 交貨   /ZHO>LNN|  
delivery expense 送貨費   cDCJ]iDs  
delivery order 出貨單   ajW[eyX  
demand draft 即期匯票   RfKc{V  
demand note 即期票據   -#Np7/  
demurrage charge 延期費   hM~eJv  
deposit 存款   vXephR'  
deposit slip 存款單   lDo(@nM  
depreciation 折舊   a`#S|'oatC  
direct cost 直接成本   (]2<?x*  
direct labour 直接人工   Dy su{rL  
director 董事   |K%}}g[<e;  
discount 折扣   1e/L\Y=m  
discount on purchase 進貨折扣   M RQZIi  
   5^yG2&>#