[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。   (- ]A1WQ?  
%qN_<W&Ze  
acceptance 承兌   P'wn$WE[n\  
account 賬戶   bt b$C  
accountant 會計員   CJ'pZ]\G  
accounting 會計   ?f}lYQzM  
accounting system 會計制度   yWsJa)e3*@  
accounts payable 應付賬款   vR;?~^{*s  
accounts receivable 應收賬款   \J@i:J6x$1  
accumulated profits 累積利益   x}acxu 2H7  
adjusting entry ?#123;整記錄   os<YfMM<:/  
adjustment ?#123;整   I.V?O}   
administration expense 管理費用   #2&DDy)Bf  
advances 預付   "YW&,X5R  
advertising expense 廣告費   "Q{)H8,E)x  
agency 代理   5X8GR5P  
agent 代理人   6xDYEvHS  
agreement 契約   _t l  
allotments 分配數   .\/jy]Y  
allowance 津貼   rU g<(/c  
amalgamation 合併   PAYbsn  
amortization 攤銷   &nJH23h^  
amortized cost 應攤成本   fMGL1VN  
annuities 年金   d<x7* OW)  
applied cost 已分配成本   dCbRlW  
applied expense 已分配費用   pb>TUKvT&  
applied manufacturing expense 己分配製造費用   e7T}*Up  
apportioned charge 攤派費用   (Nzup3j  
appreciation 漲價   !|\$|m<n  
article of association 公司章程   dp&8:jy  
assessment 課稅   uv&??F]/  
assets 資產   wNNInS6  
attorney fee 律師費   m{dXN=  
audit 審計   huPAWlxT  
auditor 審計員   LIm{Y`XU  
average 平均數   U04TVQ
n`  
average cost 平均成本   lfle7;  
bad debt 壞賬   >h!>Ll  
balance 餘額   tWT,U[  
balance sheet 資產負債表   4Z'/dI`  
bank account 銀行賬戶   o8PK,!Pl  
bank balance 銀行結存   4Lg!54P8  
bank charge 銀行手續費   3I}(as{Rp  
bank deposit 銀行存款   ]2Vu+AP  
bank discount 銀行貼現   3e)W_P*0?  
bank draft 銀行匯票   CrvL[6i  
bank loan 銀行借款   #o>~@.S#:0  
bank overdraft 銀行透支   f1Az|h  
bankers acceptance 銀行承兌   ]RBT9@-:U  
bankruptcy 破產   {c(@u6l28  
bearer 持票人   IjshxNk  
beneficiary 受益人   .el&\Jt  
bequest 遺產   <./r%3$;7  
bill 票據   6}(;~/L  
bill of exchange 匯票   YI877T9>  
bill of lading 提單   "7G>  
bills discounted 貼現票據   [osIQ!u;:  
bills payable 應付票據   JY5 )^<.d  
bills receivable 應收票據   @Rc/^B:  
board of directors 董事會   l0 Eh?  
bonds 債券   Ht{Q=w/9  
bonus 紅利   -@I+IKz  
book value 賬面價值   yF [|dB  
bookkeeper 簿記員   z(o zMH  
bookkeeping 簿記   Rhfx  
branch office general ledger 支店往來賬戶   z_;:6*l=:  
broker 經紀人   e$vvmbK.  
brought down 接前   =yR$^VSY  
brought forward 接上頁   NZ|(#` X  
budget 預算   M/d6I$~7z  
by-product 副產品   \f !j9O9S  
by-product sales 副產品銷售   nq/SGo[c  
capital 股本   Xur{nk~?  
capital income 資本收益   iNlY\67sW  
capital outlay 資本支出   spX*e1  
capital stock 股本   k <EzYh  
capital stock certificate 股票   O ,9,=2j  
carried down 移後   $;J:kd;<  
carried forward 移下頁   g"KH~bN  
cash 現金   +o;}*  
cash account 現金賬戶   B$\,l.hE  
cash in bank 存銀行現金   'joc8o sS  
cash on delivery 交貨收款   PLV-De  
cash on hand 庫存現金   [ Q@rW5,-  
cash payment 現金支付   [& d"Z2gK  
cash purchase 現購   |/YwMBi  
cash sale 現沽   MsD@pa  
cashier 出?#123;員   3*v&6/K  
cashiers check 本票   i&di}x  
certificate of deposit 存款單折   J#/L}h;qH  
certificate of indebtedness 借據   r@30y/C  
certified check 保付支票    BH<jnQ  
certified public accountant 會計師   jYxmU8  
charges 費用   "0V8i%a  
charge for remittances 匯水手續費   pm4'2B|)g  
charter 營業執照   j,Vir"-)  
chartered accountant 會計師   > &VY  
chattles 動產   _u]S/X-  
check 支票   f|r+qe  
che stub 支票存根   W3gBLotdg  
closed account 己結清賬戶   /[FES78p  
closing 結算   4b
@Awtk  
closing entries 結賬紀錄   ir?Y >  
closing stock 期末存貨   GV"X) tGo  
closing the book 結賬   (Qp5 3g  
columnar journal 多欄日記賬   Py! F  
combination 聯合   4iPxtVT  
commission 佣金   h!!7LPxt  
commodity 商品   8o7%qWX  
common stock 普通股   8Buus  
company 公司   qt.Y6s:r_  
compensation 賠償   tsWzM9Yf  
compound interest 複利   QcN$TxU>  
consignee 承銷人   xULcS :Q  
consignment 寄銷   .B?J@,  
consignor 寄銷人   \Um &  
consolidated balance sheet 合併資產負債表   wRCv?D`vV  
consolidated profit and loss account 合併損益表   AnW72|=A(  
consolidation 合併   d^:(-2l-  
construction cost 營建成本   },& =r= B  
construction revenue 營建收入   [$]Kp9YD  
contract 合同   cg|C S?  
control account 統制賬戶   bkSI1m3  
copyright 版權   |EpL~G
_  
corporation 公司   `9vCl@"IV  
cost 成本   %gbvX^E?  
cost accounting 成本會計   M!#[(:  
cost of labour 勞工成本   Eo@b)h  
cost of production 生產成本   pN-c9n4#j  
cost of manufacture 製造成本   |WUm;o4E`U  
cost of sales 銷貨成本   k0>]7t$L  
cost price 成本價格   wQR0R~|M  
credit 貸方   )2
Dm{T  
credit note 收款通知單   ;
#+Se,)  
creditor 債權人   h;RKF\U:"  
crossed check 橫線支票   AZ'"Ua  
current account 往來活期賬戶   6d#:v"^,  
current asset 流動資產   '"4S3Fysm  
current liability 流動負債   +}Q@
{@5w  
current profit and loss 本期損益   F
8En)#  
debit 借方   ;R4qE$u2^  
debt 債務   <ZwmXD.VD  
debtor 債務人   4/+P7.}ea-  
deed 契據   w"/RI#7.  
deferred assets 遞延資產   q*pWx]Y  
deferred liabilities 遞延負債   .KX LWH  
delivery 交貨    +}-Ecr  
delivery expense 送貨費   qs 0'}>  
delivery order 出貨單   !Bqmw  
demand draft 即期匯票   3w!,@=
.q  
demand note 即期票據   ]R7zvcu&  
demurrage charge 延期費   n^+rxG6L  
deposit 存款   a?gziCmS?C  
deposit slip 存款單   I7@g,~s  
depreciation 折舊   W9A
 [Z  
direct cost 直接成本   snccDuS  
direct labour 直接人工   4.o[
:5'  
director 董事   9+"\7MHw  
discount 折扣   ?T\_"G  
discount on purchase 進貨折扣   kE*OjywN  
   f!D~aJ