[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。   ?/9]"HFHN  
 V7 %G?  
acceptance 承兌   ]|<PV5SY3.  
account 賬戶   .+]e9mV  
accountant 會計員   ?`_US7.@  
accounting 會計   qEX2K^y'4"  
accounting system 會計制度   GeWB"(t  
accounts payable 應付賬款   M7/P&d  
accounts receivable 應收賬款   E D*=8s2  
accumulated profits 累積利益   E^zgYkZO  
adjusting entry ?#123;整記錄   ag]b]K  
adjustment ?#123;整   I7r{&X) D  
administration expense 管理費用   nS"K dPM  
advances 預付   q<o*rcwf^  
advertising expense 廣告費   Z^`&Z3s  
agency 代理   5Qd |R  
agent 代理人   J:dF^3Y  
agreement 契約   TyD*m$`y  
allotments 分配數   h#@l'Cye  
allowance 津貼   ji?0;2Y  
amalgamation 合併   4*&x% ~*  
amortization 攤銷   cR}}NF  
amortized cost 應攤成本   LO[1xE9  
annuities 年金   NoO>CjeFb  
applied cost 已分配成本   R[LVx-e7'  
applied expense 已分配費用   9vWKyzMi  
applied manufacturing expense 己分配製造費用   %E?:9. :NJ  
apportioned charge 攤派費用   >&
TSz5Q  
appreciation 漲價   *_`T*$  
article of association 公司章程   5'@J }7h  
assessment 課稅   bYQ h{q  
assets 資產   OOQfa#~k  
attorney fee 律師費   V2g,JFp&  
audit 審計   yT`[9u,  
auditor 審計員   0*L|rJf  
average 平均數   k(C?6Gfj  
average cost 平均成本   7{RI`Er`  
bad debt 壞賬   #pBAGm3  
balance 餘額   Wv_5sPqLW  
balance sheet 資產負債表   Wa #,>  
bank account 銀行賬戶   `~UCWK  
bank balance 銀行結存   -}%'I]R=  
bank charge 銀行手續費   KSIH1E  
bank deposit 銀行存款   ih.UzPg  
bank discount 銀行貼現   ;!, ]}2w*X  
bank draft 銀行匯票   33J}AK^FE  
bank loan 銀行借款   6#T?g7\pyR  
bank overdraft 銀行透支   7U:,:=  
bankers acceptance 銀行承兌   1)/B V{n  
bankruptcy 破產   K~<p D:s  
bearer 持票人   96]lI3c  
beneficiary 受益人   Odxq]HlbO  
bequest 遺產   |2CW!is  
bill 票據   [#V"a:8m}  
bill of exchange 匯票   jec03wH_0  
bill of lading 提單   vY *p][$  
bills discounted 貼現票據   <]/`#Xgh  
bills payable 應付票據   qnW5I_
]  
bills receivable 應收票據    4D"IAI  
board of directors 董事會   [@kzC/Jq3  
bonds 債券   YP>VC(f  
bonus 紅利   fpM4q  
book value 賬面價值   SOb17:o3|  
bookkeeper 簿記員   j$T2ff6  
bookkeeping 簿記   '97)c7E  
branch office general ledger 支店往來賬戶   ^8.R 'Yq  
broker 經紀人   $}TqBBe  
brought down 接前   }1TfKS]m>  
brought forward 接上頁   w!:u|  
budget 預算   nf,>l0,,'  
by-product 副產品   _S8]W !c  
by-product sales 副產品銷售   $Bz|[=  
capital 股本   *D
~@xypy  
capital income 資本收益   BT 98WR"\  
capital outlay 資本支出   6ecr]=Cv  
capital stock 股本   -}{\C]%  
capital stock certificate 股票   ^%M!!wlUH  
carried down 移後   d`StBXG!  
carried forward 移下頁   c1wgb8  
cash 現金   0vS%m/Zi-  
cash account 現金賬戶   :|<D(YA  
cash in bank 存銀行現金   TMKemc i  
cash on delivery 交貨收款   ^*A/92!yF  
cash on hand 庫存現金   3Aaj+=]W  
cash payment 現金支付   S#jH2fRo  
cash purchase 現購   s.1(- "DU  
cash sale 現沽   6TfL|W<  
cashier 出?#123;員   _M:)x0("  
cashiers check 本票   g0rdF  
certificate of deposit 存款單折   -ud~'<k  
certificate of indebtedness 借據   1kio.9NIp  
certified check 保付支票   lADi  
certified public accountant 會計師   PfnhE>[>cf  
charges 費用   Vt n$*ML  
charge for remittances 匯水手續費   F5:*;E;$  
charter 營業執照   2s-f?WetbP  
chartered accountant 會計師   (oq(-Wv  
chattles 動產   %!(6vm>8  
check 支票   xVfJ]Y  
che stub 支票存根   m f4@g05  
closed account 己結清賬戶   m oFK/5cJ  
closing 結算   s]L`&fY]O  
closing entries 結賬紀錄   hx)Ed  
closing stock 期末存貨   VQPq+78  
closing the book 結賬   yu#Jw  
columnar journal 多欄日記賬   ~rpYZLH/:0  
combination 聯合   Yr-,0${m  
commission 佣金   TQ=\l*R(A  
commodity 商品   WHbvb3'  
common stock 普通股   . Nog.  
company 公司   }xLwv=Ia  
compensation 賠償   |+!Jr_ By  
compound interest 複利   m\1*/6oV  
consignee 承銷人   #A:I|Q1$g  
consignment 寄銷   e6
sL N  
consignor 寄銷人   "~]9}KM}3W  
consolidated balance sheet 合併資產負債表   JB+pd_>5  
consolidated profit and loss account 合併損益表   ]P(Eo|)
m  
consolidation 合併   )KXLL;]  
construction cost 營建成本   (d#?\  
construction revenue 營建收入   `E!t,*(*E  
contract 合同   gQ?>%t]  
control account 統制賬戶   J4`08,  
copyright 版權   S_?}H  
corporation 公司   He#+zE;  
cost 成本   uAVV4)  
cost accounting 成本會計   eDaVoc3  
cost of labour 勞工成本   gl]{mUZz}  
cost of production 生產成本   p@cPm8
L3  
cost of manufacture 製造成本   ocdXzk`  
cost of sales 銷貨成本   ik&loM_  
cost price 成本價格   C,tlp  
credit 貸方   N1LR _vS"  
credit note 收款通知單   "ajZ&{Z  
creditor 債權人   >#!n"i;  
crossed check 橫線支票   m?[F)<~a  
current account 往來活期賬戶   y;<jE.7>  
current asset 流動資產   NNe'5q9  
current liability 流動負債   Dm 'Q&  
current profit and loss 本期損益   $9W9*WQL  
debit 借方   "DRp4;  
debt 債務   BAm{Gb  
debtor 債務人   e#_xDR:  
deed 契據   F>^k<E?,C  
deferred assets 遞延資產   .YS[Md{  
deferred liabilities 遞延負債   SvI  
delivery 交貨   F!fxA#  
delivery expense 送貨費   oWXvkDN   
delivery order 出貨單   L0+@{GP?  
demand draft 即期匯票   %eD&2$q*  
demand note 即期票據   0Fbq/63  
demurrage charge 延期費   w' L;`k;Q  
deposit 存款   )K5~
r>n&  
deposit slip 存款單   y99G3t  
depreciation 折舊   <~: g  
direct cost 直接成本   uidE/7  
direct labour 直接人工   ^~(bm$4r
  
director 董事   W9eR3q  
discount 折扣  
_ZR2?y-M  
discount on purchase 進貨折扣   _II;$_N  
   s[xdID^3.