[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。   PzV@umC1#f  
+$$$  
acceptance 承兌   %&->%U|'  
account 賬戶   aM@z^<Ub  
accountant 會計員   J[A14z]#`  
accounting 會計   B!dU>0&C t  
accounting system 會計制度   *?z0$Kz<,[  
accounts payable 應付賬款   qS/V"|G(  
accounts receivable 應收賬款   P+!
"wX0*N  
accumulated profits 累積利益    Vo9F  
adjusting entry ?#123;整記錄   *\wp?s>-t  
adjustment ?#123;整   < -uc."6\  
administration expense 管理費用   v?0r`<Mn  
advances 預付   )mJf|W!Z#  
advertising expense 廣告費   5aBAr  
agency 代理   Tx1vL  
agent 代理人   >6~k9>nDb<  
agreement 契約   s-Aw<Q)d  
allotments 分配數   \":?xh_H  
allowance 津貼   !" JfOu  
amalgamation 合併   (faK+z,*6R  
amortization 攤銷   rUlS'L;$"  
amortized cost 應攤成本   q;fKcblKj  
annuities 年金   '
DCFezdf3  
applied cost 已分配成本   G/d4f?RU  
applied expense 已分配費用   BaO1/zk  
applied manufacturing expense 己分配製造費用   :qR=>n=  
apportioned charge 攤派費用   Wxkx,q?  
appreciation 漲價   6oinidB[l  
article of association 公司章程   p1D[YeF4  
assessment 課稅   Z2Zq'3*  
assets 資產   k-E{d04-2  
attorney fee 律師費   dL
vJh#`o  
audit 審計   @)>D)
)+  
auditor 審計員   E"%2)  
average 平均數   Q\ Gq|e*  
average cost 平均成本   'JZJFE7Z  
bad debt 壞賬   b$H
z3TJ(  
balance 餘額   /({;0 I*!i  
balance sheet 資產負債表   `gpQW~*R-;  
bank account 銀行賬戶   hH
->%*  
bank balance 銀行結存   M wab!Ya  
bank charge 銀行手續費   FG%j{_Ez  
bank deposit 銀行存款   !)qQbk  
bank discount 銀行貼現   ]WUC:6x  
bank draft 銀行匯票   2/36dGFH  
bank loan 銀行借款   ERdL^T
>  
bank overdraft 銀行透支   e,k2vp!<&  
bankers acceptance 銀行承兌   <e)o1+[w  
bankruptcy 破產   K9[e>  
bearer 持票人   6*n
Ao8gl  
beneficiary 受益人   16X@^j_   
bequest 遺產   Z,c,G2D  
bill 票據   G\/"}B:(  
bill of exchange 匯票   Fl{WAg  
bill of lading 提單   *U=]@I}J  
bills discounted 貼現票據   pilh @# _h  
bills payable 應付票據   =s}Xy_+:  
bills receivable 應收票據   F_ 7H!F  
board of directors 董事會   ~AG$5!  
bonds 債券   >p])it[q&$  
bonus 紅利   JI|6B  
book value 賬面價值   w%c  
bookkeeper 簿記員   _M,lQ~  
bookkeeping 簿記   (QB+%2v  
branch office general ledger 支店往來賬戶   4ZC!SgJo  
broker 經紀人   [9mL $;M W  
brought down 接前   gVU1Y6.  
brought forward 接上頁   TNY4z(r  
budget 預算   YCy22@C  
by-product 副產品   g): ]'  
by-product sales 副產品銷售   K(T\9J.  
capital 股本   n&-496H  
capital income 資本收益   X6RQqen3:  
capital outlay 資本支出   uXQ >WI@eF  
capital stock 股本   ]M,06P>?  
capital stock certificate 股票   8 Op.eYe  
carried down 移後   VjbG(nB?_  
carried forward 移下頁   !:fv>FEI9  
cash 現金   ~!+ _[uJ  
cash account 現金賬戶   {UH9i'y:t  
cash in bank 存銀行現金   2L\3S ukj  
cash on delivery 交貨收款   \ Aq;Q?  
cash on hand 庫存現金   vz`@x45K  
cash payment 現金支付   6ri#Lw  
cash purchase 現購   dL;H V8z^  
cash sale 現沽   (paf2F
`~#  
cashier 出?#123;員   ~U}Mv{y  
cashiers check 本票   Ie'P#e'  
certificate of deposit 存款單折   Jp;k+"<q  
certificate of indebtedness 借據   LxJ6M/".  
certified check 保付支票   *M~.3$NN  
certified public accountant 會計師   m/USC'U%  
charges 費用   oEzDMImJ5  
charge for remittances 匯水手續費   MV+i{]  
charter 營業執照   h8^i\j  
chartered accountant 會計師   R
Td^
ImV  
chattles 動產   HdQj?f3  
check 支票   ]TK=> ;&  
che stub 支票存根   t&c&KFK)I&  
closed account 己結清賬戶   VEh]p5D  
closing 結算   N&;\PfG  
closing entries 結賬紀錄   %"7WXOv&z  
closing stock 期末存貨   qw:9zYG}qW  
closing the book 結賬   R "E<8w  
columnar journal 多欄日記賬   6S*zzJ.0K  
combination 聯合   (5Ky6b9v  
commission 佣金   k@qWig  
commodity 商品   nN{dORJlx  
common stock 普通股   -h\@RC  
company 公司   &|z544  
compensation 賠償   \8_V(lU   
compound interest 複利   ~PUsgL^  
consignee 承銷人   (Nt[v;BnO  
consignment 寄銷   T0L+z/N_m.  
consignor 寄銷人   5fq.*1f  
consolidated balance sheet 合併資產負債表   @f=RL)$|  
consolidated profit and loss account 合併損益表   }=pOiILvD  
consolidation 合併   ]IXAucI]  
construction cost 營建成本   &|,s{?z2  
construction revenue 營建收入   UT-ewXh  
contract 合同   XWF7#xM  
control account 統制賬戶   {F)E\)$G  
copyright 版權   }
wkaQQh  
corporation 公司   ftW{C1,U7  
cost 成本   O2@" w23  
cost accounting 成本會計   \6c8z/O7   
cost of labour 勞工成本   0Q*-g}wXfS  
cost of production 生產成本   F(G<*lA  
cost of manufacture 製造成本   JB'qiuhab  
cost of sales 銷貨成本   5\+E
HW!o  
cost price 成本價格   |)';CB b  
credit 貸方   DrV0V .t,  
credit note 收款通知單   v+7*R)/  
creditor 債權人   t_Z _!Qy  
crossed check 橫線支票  
!a)s`  
current account 往來活期賬戶   xrX?ZJ  
current asset 流動資產   xLLC)~  
current liability 流動負債   ~e+0c'n\  
current profit and loss 本期損益   xtu]F  
debit 借方   ylT6h_z1[Y  
debt 債務   w2KWa-BO  
debtor 債務人   u,!4vKx  
deed 契據   Y"s )u7  
deferred assets 遞延資產   t0I>5#*WU  
deferred liabilities 遞延負債   (,d/JnP  
delivery 交貨   SkriX
\p  
delivery expense 送貨費   f^ywW[dF  
delivery order 出貨單   o9~h%&  
demand draft 即期匯票   qYDj*wqf  
demand note 即期票據   mC%%)F'Zf  
demurrage charge 延期費   3a/[."W u  
deposit 存款   4*YOFU}l  
deposit slip 存款單   @\S]]oLn  
depreciation 折舊   ;7wwY$PBH  
direct cost 直接成本   .<0=a|IAz  
direct labour 直接人工   tru;;.lj8K  
director 董事   o- cj&Cv%  
discount 折扣   (0X,Qwx  
discount on purchase 進貨折扣   <[/PyNYK  
   HDa~7wE