[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。   iGlZFA  
f 0#V^[%Q  
acceptance 承兌   [}Iq-sz;0  
account 賬戶   |V7a26h  
accountant 會計員   ~VGK#'X:  
accounting 會計   hWu)0t  
accounting system 會計制度   lKwcT!Q4  
accounts payable 應付賬款   j w462h  
accounts receivable 應收賬款   Y'~&%|9+T  
accumulated profits 累積利益   t 8+93,*B  
adjusting entry ?#123;整記錄   +]zP $5_e  
adjustment ?#123;整   NNdS:(  
administration expense 管理費用   0cbF.Um8  
advances 預付   }<S2W\,G  
advertising expense 廣告費   e_;6UZ+  
agency 代理   H}~^,B2;  
agent 代理人   qprOxP r  
agreement 契約   o
u- ;k }  
allotments 分配數   <am7t[G."  
allowance 津貼   qTGy\i  
amalgamation 合併   q<8HG_  
amortization 攤銷   ]]ZBG<#  
amortized cost 應攤成本   ; v'Y'!-J  
annuities 年金   b#U%aPH  
applied cost 已分配成本   F"CYrt  
applied expense 已分配費用   Q!{Dw:7  
applied manufacturing expense 己分配製造費用   Oe!&Jma*>  
apportioned charge 攤派費用   E=QQZ\w  
appreciation 漲價   ]*h}sn=  
article of association 公司章程   5S?yj  
assessment 課稅   J"MJVMo$T  
assets 資產   |{K:.x#^  
attorney fee 律師費   AVWrD[ wD2  
audit 審計   Qa%SvA@R  
auditor 審計員   l:"*]m7o_  
average 平均數   n5 8jB:XR(  
average cost 平均成本   GZt] 38V)g  
bad debt 壞賬   T1&H!  
balance 餘額   .#J3UZ  
balance sheet 資產負債表   n}?G!y
Sg  
bank account 銀行賬戶   9R[','x  
bank balance 銀行結存   "!?bC#d#(  
bank charge 銀行手續費   DPx,qM#h5O  
bank deposit 銀行存款   (ce NVo&  
bank discount 銀行貼現   N Z 5~\k  
bank draft 銀行匯票   [ _$$P*  
bank loan 銀行借款   6f!mk:\T.  
bank overdraft 銀行透支   '7R'fhiO/3  
bankers acceptance 銀行承兌   ~=ktFuEa  
bankruptcy 破產   W
U\bJ}  
bearer 持票人   xn8B|axB  
beneficiary 受益人   :bDA<B6bb  
bequest 遺產   /f<(K-o]  
bill 票據   gi>_>zStv  
bill of exchange 匯票   Q ^rW^d  
bill of lading 提單   6%#'X  
bills discounted 貼現票據   M(uB ;Te  
bills payable 應付票據   ZtoE=7K  
bills receivable 應收票據   |hM)e*"  
board of directors 董事會   }0RFo96)v  
bonds 債券   )}!'VIe^!  
bonus 紅利   :nUsC+oBS  
book value 賬面價值   gj^]}6-P  
bookkeeper 簿記員   xk8p,>/  
bookkeeping 簿記   UD`Z;F  
branch office general ledger 支店往來賬戶   JrTBe73.]j  
broker 經紀人   :t^})%  
brought down 接前   G{~p.?f:  
brought forward 接上頁  
oZ[ w  
budget 預算   @&##c6\$  
by-product 副產品    % cdP*  
by-product sales 副產品銷售   mU$7_7V~  
capital 股本   ="R6YL  
capital income 資本收益   ;%alZ  
capital outlay 資本支出   Zr;=p"cXr  
capital stock 股本   `&zobbwq  
capital stock certificate 股票   s[4!R&b  
carried down 移後   t|QMS M?s  
carried forward 移下頁   Gx_e\fe-/  
cash 現金   ;_5 =g  
cash account 現金賬戶   .G~5F- 8'  
cash in bank 存銀行現金   RgA4@J#  
cash on delivery 交貨收款   $yFuaqG`Wo  
cash on hand 庫存現金   1>y=i+T/b  
cash payment 現金支付   !!%nl_I
(  
cash purchase 現購   '|N4fb Zd  
cash sale 現沽   NOp=/  
cashier 出?#123;員   1/+r?F3  
cashiers check 本票   H)a C'M^
 
certificate of deposit 存款單折   C*e[CP@u  
certificate of indebtedness 借據   VDjIs UUX  
certified check 保付支票  

d|+jCTKS  
certified public accountant 會計師   3#9r4;&  
charges 費用   q.[[c  
charge for remittances 匯水手續費   4$GRCq5N;  
charter 營業執照   *"{Z?< 3  
chartered accountant 會計師   W?J[K;<  
chattles 動產   To%*)a  
check 支票   ,<r3Z$G  
che stub 支票存根   c$:=d4t5$  
closed account 己結清賬戶   P\6T 4s  
closing 結算   8A u<\~p  
closing entries 結賬紀錄   qgsE7 ]  
closing stock 期末存貨   nL07^6(  
closing the book 結賬   k:)u7A+  
columnar journal 多欄日記賬   /1#Q=T  
combination 聯合   Mqf}Aiqk;  
commission 佣金   V^/^OR4k  
commodity 商品   UA4d|^ev  
common stock 普通股   tF
g'RV{  
company 公司   L8xprHgL  
compensation 賠償   C{i;spc!bi  
compound interest 複利   xjq7%R_,  
consignee 承銷人   7+hF;  
consignment 寄銷   aC Lg~g4  
consignor 寄銷人   64rk^Um  
consolidated balance sheet 合併資產負債表   f%[
ukMj&  
consolidated profit and loss account 合併損益表   $SGA60q  
consolidation 合併   lrX0c$)  
construction cost 營建成本   z/&a\`DsU  
construction revenue 營建收入   UQ?OD~7  
contract 合同   q;0&idYC  
control account 統制賬戶   ;(0$~O$3u  
copyright 版權   !"x7r e  
corporation 公司   Sc$8tLDLj  
cost 成本   {$1$]p~3o  
cost accounting 成本會計   <eFAI}=s  
cost of labour 勞工成本   `CE
j 4  
cost of production 生產成本   [gns8F#H\  
cost of manufacture 製造成本   bb/?02*)H  
cost of sales 銷貨成本   8u5 'g1M  
cost price 成本價格   V]kGcS}  
credit 貸方   n$|c{2]=  
credit note 收款通知單   :Ip:sRz  
creditor 債權人   MAD}Tv\S7  
crossed check 橫線支票   h n\Q6f+  
current account 往來活期賬戶   oYh<k  
current asset 流動資產   fw|+7 O  
current liability 流動負債   =_m9so  
current profit and loss 本期損益   SM /ykk  
debit 借方   D Mcxa.Sd!  
debt 債務   t-7U1B}=<C  
debtor 債務人   /sT ^lf=  
deed 契據   mh#FYSp  
deferred assets 遞延資產   ^*xHy`  
deferred liabilities 遞延負債   N>pmhskN?  
delivery 交貨   H9san5{  
delivery expense 送貨費   uJam $
V  
delivery order 出貨單   >g>`!Sf  
demand draft 即期匯票   l
HKf#|  
demand note 即期票據   r -q3+c^+  
demurrage charge 延期費   w0j/\XN2s  
deposit 存款   l/png:  
deposit slip 存款單   8lWH=kA\  
depreciation 折舊   7.
e7Fi
{  
direct cost 直接成本   E R]sDV  
direct labour 直接人工   T~o{woq}g  
director 董事   %t~SOkx  
discount 折扣   7{An@hNh  
discount on purchase 進貨折扣   hP1 l v7P  
   wLOQhviI^-