[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。   @N+6qO}  
_
6{XqvWqb  
acceptance 承兌   z)]Br
1  
account 賬戶   aj@<4A=;  
accountant 會計員   E0<$zP}V}F  
accounting 會計   !ZTBiC5R  
accounting system 會計制度   #H/suQZN"g  
accounts payable 應付賬款   }
|(v0]  
accounts receivable 應收賬款   ub=Bz1._  
accumulated profits 累積利益   lc\f6J>HT  
adjusting entry ?#123;整記錄    f|-%.,  
adjustment ?#123;整   '7/c7m/$X<  
administration expense 管理費用   04QY x}a  
advances 預付   /&g~*AL  
advertising expense 廣告費   `{W>Dy  
agency 代理   m<| *  
agent 代理人   B>,&{ah/5J  
agreement 契約   p;YS`*!s  
allotments 分配數   >p@v'h/Cr  
allowance 津貼   u
(Y?2R
  
amalgamation 合併   Pvu*Y0_p  
amortization 攤銷   k<!xOg  
amortized cost 應攤成本   /;a b"b  
annuities 年金   $z*Y:vFP  
applied cost 已分配成本   dSw%Qv*y  
applied expense 已分配費用   #a=~a=c(^  
applied manufacturing expense 己分配製造費用   =6LF_=}  
apportioned charge 攤派費用   0X[uXf  
appreciation 漲價   ?_Y2'O  
article of association 公司章程   p}O[A`  
assessment 課稅   hTK6N  
assets 資產   =P\Tk)(`  
attorney fee 律師費   \?rBtD(  
audit 審計   J}37 9  
auditor 審計員   i
P^o]4[c  
average 平均數   mnS F=l;;  
average cost 平均成本   |\_d^U&`  
bad debt 壞賬   3X A8\Mg  
balance 餘額   ;Alw`'  
balance sheet 資產負債表   $@Fvl-lK  
bank account 銀行賬戶   z]O,Vqpl?  
bank balance 銀行結存   B gB]M3Il  
bank charge 銀行手續費   x;p7n2_  
bank deposit 銀行存款   >lIQM3  
bank discount 銀行貼現   ~k[q:$T  
bank draft 銀行匯票   w,v~  
bank loan 銀行借款   Xj("  
bank overdraft 銀行透支   &['cZ/bM
 
bankers acceptance 銀行承兌   dE0p>4F  
bankruptcy 破產   q]>m#yk   
bearer 持票人   `U[s d*C"  
beneficiary 受益人   /agX! E4s  
bequest 遺產   /WWD;keP5  
bill 票據   BmGY#D,  
bill of exchange 匯票   "<5su5]  
bill of lading 提單   A,'JmF$d  
bills discounted 貼現票據   ?cdjQ@j~h  
bills payable 應付票據   )`B n"=  
bills receivable 應收票據   re;^,  
board of directors 董事會   {3{cU#\QA  
bonds 債券   i`)h~V
|G  
bonus 紅利   <qpDAz4k  
book value 賬面價值   g(Dr/D  
bookkeeper 簿記員   [
[sfuJD  
bookkeeping 簿記   N! N>/9  
branch office general ledger 支店往來賬戶   slWO\AYiO  
broker 經紀人   3 2MdDa
 
brought down 接前   ,]UCq?YW)T  
brought forward 接上頁   Q4vl  
budget 預算   ~xSAR;8  
by-product 副產品   NiCB.a  
by-product sales 副產品銷售   X[{t
D#  
capital 股本   q V+gQ  
capital income 資本收益   l[D5JnWxt  
capital outlay 資本支出   C
_~hX G  
capital stock 股本   S"wn0B$"  
capital stock certificate 股票   ~p0M|  
carried down 移後   
gN("{j1Q  
carried forward 移下頁   G$)f5_]7{  
cash 現金   8vL2<VT;  
cash account 現金賬戶   50l!f7  
cash in bank 存銀行現金   s v}o%  
cash on delivery 交貨收款   C%l+<wpXO  
cash on hand 庫存現金   =T0;F0@#4  
cash payment 現金支付   6bXR?0$*M.  
cash purchase 現購   8r46Wr7Q  
cash sale 現沽   i G%h-  
cashier 出?#123;員   zj9)vr`7  
cashiers check 本票   5!p of\/a  
certificate of deposit 存款單折   v3`k?jAaI  
certificate of indebtedness 借據   BD(Y=g  
certified check 保付支票   g*& |Eq/  
certified public accountant 會計師   2sryhS'(H  
charges 費用   >m-VBo  
charge for remittances 匯水手續費   X>W2aDuEZ  
charter 營業執照   ?Dr K2;q  
chartered accountant 會計師   !lk -MN.  
chattles 動產   s.p4+KJ  
check 支票   n8 dJ6"L<"  
che stub 支票存根   S);SfNh%CL  
closed account 己結清賬戶   x]=s/+Y  
closing 結算   5U gxuuP4  
closing entries 結賬紀錄   25zmde~ w  
closing stock 期末存貨   1K`7  
closing the book 結賬   $yA>
j (k4  
columnar journal 多欄日記賬   ^DWvzfj  
combination 聯合   ?{ Rv/np=F  
commission 佣金   
e2X\ll  
commodity 商品   jrKRXS  
common stock 普通股   dpPu&m+  
company 公司   \69h>h  
compensation 賠償   G'M;]R9EP  
compound interest 複利   nH= 8I~jp  
consignee 承銷人   'fGB#uBt  
consignment 寄銷   k)t_U3i  
consignor 寄銷人   &I|\AG"X}  
consolidated balance sheet 合併資產負債表   BsJ d*-:X  
consolidated profit and loss account 合併損益表   &O:IRR7p  
consolidation 合併   $k,wA8OZ-  
construction cost 營建成本   Q^H8gsv  
construction revenue 營建收入   pp2,d`01[L  
contract 合同   oieJ7\h]m  
control account 統制賬戶   m);0sb  
copyright 版權   +'lj\_n
 
corporation 公司   w I7iE4\vz  
cost 成本   26&$vgO~:  
cost accounting 成本會計   @|jLw($Ly  
cost of labour 勞工成本   XDt MFig  
cost of production 生產成本   [@&0@/s*t'  
cost of manufacture 製造成本   <U]!1  
cost of sales 銷貨成本   6Bop8B  
cost price 成本價格   E<~Fi.M;\  
credit 貸方   %tOGs80_{  
credit note 收款通知單   dx&!RK+  
creditor 債權人   @X?7a]+;8  
crossed check 橫線支票   E0s|eA&  
current account 往來活期賬戶   A%[BCY_  
current asset 流動資產   `Nnaw+<]  
current liability 流動負債   4
*D'zJsJ  
current profit and loss 本期損益   1LK`
  
debit 借方   zarxv| }$  
debt 債務   <0w"$.K#3  
debtor 債務人   c&mLK1A6  
deed 契據   ,'nd~{pX"(  
deferred assets 遞延資產   +&*D7A>~p  
deferred liabilities 遞延負債   0'QX*xfa>  
delivery 交貨   F+m%PVW:  
delivery expense 送貨費   C+m%_6<  
delivery order 出貨單   _&wrA3@/L  
demand draft 即期匯票   RXD*;B$v  
demand note 即期票據   `k.Tfdu
)K  
demurrage charge 延期費   /FthT  
deposit 存款   +QZ}c@'r  
deposit slip 存款單   ^vHh*Ub  
depreciation 折舊   %6%~`((4  
direct cost 直接成本   kF@Z4MB}yr  
direct labour 直接人工   Km)VOX[ZZ  
director 董事   cEK<CV  
discount 折扣   mM$|cge"  
discount on purchase 進貨折扣   -P.51 q  
   sc0.!6^'V