[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。   nuf@}W>y  
tx^92R2/  
acceptance 承兌   0OleO 9Ua  
account 賬戶   y;,=ajrF  
accountant 會計員   MxM](ew~7  
accounting 會計   9nT?|
n]>  
accounting system 會計制度   /~H[= Pf  
accounts payable 應付賬款   %/{IssCR7  
accounts receivable 應收賬款   D+| K%_Qq  
accumulated profits 累積利益   RpHpMtvNo/  
adjusting entry ?#123;整記錄   >X;xIyRL  
adjustment ?#123;整   6@"Vqm|HD  
administration expense 管理費用   lTa1pp Zw  
advances 預付   oHxGbvQc  
advertising expense 廣告費   cDfx)sL  
agency 代理   Vh 2Bz  
agent 代理人   /yLzDCKn  
agreement 契約   Ya~ "R#Uy  
allotments 分配數   ]b}B~jD  
allowance 津貼   zl0;84:H  
amalgamation 合併   7sj<|g<h(_  
amortization 攤銷   aML#Z|n  
amortized cost 應攤成本   +2- qlU  
annuities 年金   q!ee g  
applied cost 已分配成本   l*$WX=h6n  
applied expense 已分配費用   #0}Ok98P  
applied manufacturing expense 己分配製造費用   VMaS;)0f@  
apportioned charge 攤派費用   r %+Bc Y  
appreciation 漲價    `> %-  
article of association 公司章程   pNP_f:A|  
assessment 課稅   q_-ma_F#s  
assets 資產   Xwn3+tSIa  
attorney fee 律師費   Kp8fh-4_  
audit 審計   /rqqC(1  
auditor 審計員   :_>\DJ'>  
average 平均數   Ynvj;
  
average cost 平均成本   aPprMQ5  
bad debt 壞賬   ):/,w!1  
balance 餘額   [.{^"<Z<  
balance sheet 資產負債表   E3y6c)<  
bank account 銀行賬戶   l+t #"3  
bank balance 銀行結存   aD+0\I[x  
bank charge 銀行手續費   L{!ihJr  
bank deposit 銀行存款   D)y{{g*Lnm  
bank discount 銀行貼現   ^)|&|  
bank draft 銀行匯票   5 f8"j$Az  
bank loan 銀行借款   w-r_H!-  
bank overdraft 銀行透支   {W-5:~?"  
bankers acceptance 銀行承兌   -<|Y1PQ  
bankruptcy 破產   3QIdN  
bearer 持票人   xsYE=^uv  
beneficiary 受益人   j+ $M?Z^  
bequest 遺產   S)+CTVVE  
bill 票據   it~Z|$  
bill of exchange 匯票   +a #lofhv  
bill of lading 提單   q1STRYb  
bills discounted 貼現票據   vT%qILTrQf  
bills payable 應付票據   )Ea8{m!  
bills receivable 應收票據   `ovgWv  
board of directors 董事會   n|6?J_{<b>  
bonds 債券   #h
pIyy%n  
bonus 紅利   Np$z%ewK.  
book value 賬面價值   &&&9  
bookkeeper 簿記員   .xEJaID\N  
bookkeeping 簿記   n"iNKR>nW  
branch office general ledger 支店往來賬戶   ,6DD=w0r  
broker 經紀人   z/weit  
brought down 接前   {H+?z<BF<  
brought forward 接上頁   r?\|f:M3  
budget 預算   0D<TF>M;pn  
by-product 副產品   lnfm0  
by-product sales 副產品銷售   s1{[{L3  
capital 股本   !Qcir&]C>  
capital income 資本收益   YwGHG{?e  
capital outlay 資本支出   IJ0#iA. T  
capital stock 股本   aV<^IxE;  
capital stock certificate 股票   Ssw&'B|o  
carried down 移後   t=Jm|wJnUA  
carried forward 移下頁   l~rb]6E  
cash 現金   <~N%W#z/  
cash account 現金賬戶   yQ'eu;+]  
cash in bank 存銀行現金   vu<#wW*9  
cash on delivery 交貨收款   L@nebT;\'  
cash on hand 庫存現金   G,=F<TnI'  
cash payment 現金支付   M'DWu|dIBA  
cash purchase 現購   Z2#`}GI_m  
cash sale 現沽   #sZIDn J#  
cashier 出?#123;員   0Qp[\ia  
cashiers check 本票   tfA}`
*$s  
certificate of deposit 存款單折   1Fs-0)s8  
certificate of indebtedness 借據   @UO}W_0ZD  
certified check 保付支票   mL$ f[  
certified public accountant 會計師   (')(d HHW  
charges 費用   VRF6g|0;  
charge for remittances 匯水手續費   N 'i,>  
charter 營業執照   -TTs.O8P|<  
chartered accountant 會計師   Hx
Z.OZbR  
chattles 動產   qU-!7=}7  
check 支票   ]-:1se  
che stub 支票存根   N xFUO0O3  
closed account 己結清賬戶   4%J|DcY2  
closing 結算   g8l5.Mpx  
closing entries 結賬紀錄   E MQ4yK  
closing stock 期末存貨   =JW[pRI5a  
closing the book 結賬   L,$3Yj  
columnar journal 多欄日記賬   w.uK?A>W,  
combination 聯合   {p]=++  
commission 佣金   t.)AggXj#  
commodity 商品   7}%H2 $Do  
common stock 普通股   +ubnx{VC  
company 公司   t8/%Dgu  
compensation 賠償   nvt$F%+  
compound interest 複利   TF\sP8>V  
consignee 承銷人   5)`h0TK  
consignment 寄銷   /c#l9&,  
consignor 寄銷人   CW-Ae  
consolidated balance sheet 合併資產負債表   !y. $J<  
consolidated profit and loss account 合併損益表   c+2sT3).D  
consolidation 合併   qjAh6Q/E`
 
construction cost 營建成本   2+:'0Krc  
construction revenue 營建收入   )xt4Wk/  
contract 合同   5un^yRMB-  
control account 統制賬戶   mxp Y&Y  
copyright 版權   7$7n71o  
corporation 公司   ?Ht=[l=  
cost 成本   ,r`UBQ}?  
cost accounting 成本會計   xA #H0?a]  
cost of labour 勞工成本   M{E{NK  
cost of production 生產成本   6D/tK|  
cost of manufacture 製造成本   [zh"x#AyI  
cost of sales 銷貨成本   ;LQ9#M ?  
cost price 成本價格   wa ky<w,  
credit 貸方   < lj\#'G3  
credit note 收款通知單   Pl78fs"L@  
creditor 債權人   LT_iS^&1  
crossed check 橫線支票   55m<XC  
current account 往來活期賬戶   8r^ ~0nm  
current asset 流動資產   X;!~<~@Y  
current liability 流動負債   j?-R]^-5  
current profit and loss 本期損益   y@;%Uv&  
debit 借方   Js{=i>D  
debt 債務   pbLGe'  
debtor 債務人   )yj:PY]  
deed 契據   K9|7dvzC:  
deferred assets 遞延資產   BQ#L+9%  
deferred liabilities 遞延負債   Uc&iZFid2K  
delivery 交貨   ;GOz>pg  
delivery expense 送貨費   *7RvHHf  
delivery order 出貨單   l r~gG3  
demand draft 即期匯票   Uf$i3  
demand note 即期票據   g_z/{1$  
demurrage charge 延期費   ;`UecLb#  
deposit 存款   .Dw,"VHP  
deposit slip 存款單   XYfv(y  
depreciation 折舊   E FY@Y
[  
direct cost 直接成本   kg>>D  
direct labour 直接人工   1mH\k5xu  
director 董事   o~1 Kp!U  
discount 折扣   Phs-(3  
discount on purchase 進貨折扣   AIZBo@xg  
   ,.v7FM^gO