[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。   6w"_sK?  
R [[ #r5q  
acceptance 承兌   TI<?h(*R_  
account 賬戶   S{0iPdUC  
accountant 會計員   Z]QpH<Z  
accounting 會計   >,9ah"K_x  
accounting system 會計制度   2m*g,J?ql  
accounts payable 應付賬款   vOIzfwYG9  
accounts receivable 應收賬款   |*T`3@R;3  
accumulated profits 累積利益   F%]ZyO
9  
adjusting entry ?#123;整記錄   }x9D;%)/  
adjustment ?#123;整   OpNxd]"T  
administration expense 管理費用   
~~B`\!n7  
advances 預付   xpU7ZY  
advertising expense 廣告費   <Wwcd8d  
agency 代理   
Qms,kX  
agent 代理人   S#:yl>2  
agreement 契約   \Zgc [F  
allotments 分配數   k$ORVU  
allowance 津貼   *6`};ASK  
amalgamation 合併   (*K=&e0O  
amortization 攤銷   \ ";^nk*  
amortized cost 應攤成本   2LTMt?  
annuities 年金   @~+
W  
applied cost 已分配成本   YjR`}rdwo  
applied expense 已分配費用   'Zket=Sm;  
applied manufacturing expense 己分配製造費用   "C/X#y   
apportioned charge 攤派費用   okkMx"  
appreciation 漲價   dc+U#]tS  
article of association 公司章程   v]?zG&Jh  
assessment 課稅   mH,L,3R;R  
assets 資產   [gybdI5wur  
attorney fee 律師費   qj#C8Tc7  
audit 審計   b)(rlX  
auditor 審計員   _no;B_m~  
average 平均數   MV?#g -5  
average cost 平均成本   (X3}&aLF  
bad debt 壞賬   F*, e,s  
balance 餘額   b;5&V_  
balance sheet 資產負債表   Tp[-,3L  
bank account 銀行賬戶   *De}3-e1b  
bank balance 銀行結存   99YgQ Y]HO  
bank charge 銀行手續費   K-2oSS56  
bank deposit 銀行存款   tYk!Y/O}  
bank discount 銀行貼現   Sp]u5\  
bank draft 銀行匯票   v(`9+*  
bank loan 銀行借款   )L0NX^jW;  
bank overdraft 銀行透支   Oj,v88=  
bankers acceptance 銀行承兌   '~\\:37+  
bankruptcy 破產   [a[.tR38e  
bearer 持票人   Zn{Y+ce7d  
beneficiary 受益人   ]=Dzr<*v  
bequest 遺產   sd,KB+)  
bill 票據   EZee kxs  
bill of exchange 匯票   UID0|+%Y  
bill of lading 提單   NE)Yd7m-  
bills discounted 貼現票據   5kx-s6`!  
bills payable 應付票據   !zZ3F|+HB  
bills receivable 應收票據   l8~s#:v6X  
board of directors 董事會   _g2"D[I%  
bonds 債券   X? l5}  
bonus 紅利   Rh,a4n?W  
book value 賬面價值   dZ,IXA yB  
bookkeeper 簿記員  
c2RQwtN|  
bookkeeping 簿記   O\+b1+&b3Y  
branch office general ledger 支店往來賬戶   oB$c-!&  
broker 經紀人   Wi+}qO  
brought down 接前   V=de3k&p  
brought forward 接上頁   w\zNn4B})A  
budget 預算   :lBw0{fP  
by-product 副產品   Ju@8_ ?8=  
by-product sales 副產品銷售   M3&GO5<  
capital 股本   Ow50M;E  
capital income 資本收益   `Iqh\oY8-  
capital outlay 資本支出   cfC}"As  
capital stock 股本   d^+0=_[PmK  
capital stock certificate 股票   {XEX0|TZ  
carried down 移後   fda)t1u\8  
carried forward 移下頁   1'YUK"i  
cash 現金   H#/Hs#  
cash account 現金賬戶   W QqOXF  
cash in bank 存銀行現金   HJ+Q7)  
cash on delivery 交貨收款   O)
8$aAJ)V  
cash on hand 庫存現金   {l9g
YA  
cash payment 現金支付   ^u:bgwP  
cash purchase 現購   QJF_ "  
cash sale 現沽   w'6sJ#ba(  
cashier 出?#123;員   M3VTzwuf^S  
cashiers check 本票   M)"'Q6ck=  
certificate of deposit 存款單折   2(2UAB"u  
certificate of indebtedness 借據   _-|+k  
certified check 保付支票   SajasjE!^1  
certified public accountant 會計師   p5aqlYb6r  
charges 費用   v|R#[vtFd  
charge for remittances 匯水手續費   lFN|)(X  
charter 營業執照   `d}t?qWS;F  
chartered accountant 會計師   UB,0c)   
chattles 動產   O >eg_K,c  
check 支票   RqKkB8g  
che stub 支票存根   AD~
_n^  
closed account 己結清賬戶   )4R[
C={  
closing 結算   6F_:,b^  
closing entries 結賬紀錄   9Cs/B*3)b  
closing stock 期末存貨   rV fZ_\|  
closing the book 結賬   e^k)756  
columnar journal 多欄日記賬   *Ksk1T+>  
combination 聯合   i8A-h6E  
commission 佣金   }t*:EgfI  
commodity 商品   ~NTKWRaR  
common stock 普通股   &S39SV  
company 公司   H6hhU'Kxf8  
compensation 賠償   A_Y5{6@  
compound interest 複利   aMJJ|ii U  
consignee 承銷人   Vy6~O|68=  
consignment 寄銷   &ZL4/e  
consignor 寄銷人   ~U4Cf >  
consolidated balance sheet 合併資產負債表   48_( 'z*>  
consolidated profit and loss account 合併損益表   Md&K#)9,(  
consolidation 合併   a1shP};pK  
construction cost 營建成本   ]sI\.a  
construction revenue 營建收入   =\M6s  
contract 合同   P2F8[o!<  
control account 統制賬戶   QJSi|&Rx&?  
copyright 版權   Sqx'nXgO  
corporation 公司   deEc;IAo  
cost 成本   dKY#Tl]  
cost accounting 成本會計   `{NbMc\ ]  
cost of labour 勞工成本   9&zQ5L>  
cost of production 生產成本   q ,+29  
cost of manufacture 製造成本   C@g/{?\  
cost of sales 銷貨成本   ,n`S ,  
cost price 成本價格   TQykXZ2Yb)  
credit 貸方   11%Zx3  
credit note 收款通知單   o$#q/L  
creditor 債權人   +R_s(2vz  
crossed check 橫線支票   {I/t3.R`  
current account 往來活期賬戶   Z= =c3~  
current asset 流動資產   :kC*<f\  
current liability 流動負債   V`rxjv}!  
current profit and loss 本期損益   b#*"eZj
 
debit 借方   })j N 8px  
debt 債務   }}l jVUpC%  
debtor 債務人   >-y}t9[/  
deed 契據   8Y_lQfJa  
deferred assets 遞延資產   fNV-_^,R9  
deferred liabilities 遞延負債   PbfgWGr  
delivery 交貨   rH'|$~a  
delivery expense 送貨費   zYM0?O8pJ~  
delivery order 出貨單   $wbIe
"|  
demand draft 即期匯票   !b$]D?=}  
demand note 即期票據    pLM? m  
demurrage charge 延期費   'wWuR@e#&  
deposit 存款   (C.aQ)|T  
deposit slip 存款單   6Ilj7m*  
depreciation 折舊   C=bQ2t=Z  
direct cost 直接成本   4>/i,_&K K  
direct labour 直接人工   )$K\:w>  
director 董事   g1 =>u  
discount 折扣   R,fAl"wMu  
discount on purchase 進貨折扣   f ~bgZ  
   cYBjsN(!A|