[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。   t>"%exdoZ  

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acceptance 承兌   enoj4g7em^  
account 賬戶   Uv^\[   
accountant 會計員   )8Va%{j  
accounting 會計   [3% mNNk  
accounting system 會計制度   +2tQFV;  
accounts payable 應付賬款   EeIDlm0o  
accounts receivable 應收賬款   6|TSH$w_  
accumulated profits 累積利益   !_S>ER  
adjusting entry ?#123;整記錄   ;"3B,Yj  
adjustment ?#123;整   #;!&8iH  
administration expense 管理費用   95DEuReKi  
advances 預付   4 1_gak;  
advertising expense 廣告費   jm_-f  
agency 代理   7>JYwU{  
agent 代理人   ,Q`qnn&  
agreement 契約   Bq0 \T 0,  
allotments 分配數   $YYWpeW '  
allowance 津貼   n|`3d~9$&  
amalgamation 合併   xad`- vw  
amortization 攤銷   @=J|%NO  
amortized cost 應攤成本   >rnVTK  
annuities 年金   xO$P C,  
applied cost 已分配成本   >r.]a`  
applied expense 已分配費用   3v* ~CQy9  
applied manufacturing expense 己分配製造費用   cby#  
apportioned charge 攤派費用   jDzQw>TX  
appreciation 漲價   S_}`'Z )  
article of association 公司章程   <@<rU:o=V  
assessment 課稅   Z`Yt~{,Q  
assets 資產   x2"iZzQlD  
attorney fee 律師費   w~'xZ?  
audit 審計   T U%@_vYR  
auditor 審計員   yMs!6c*  
average 平均數   :_{8amO  
average cost 平均成本   }r}*=;Ea  
bad debt 壞賬   DA=!AK>  
balance 餘額   f^c+M~\JKj  
balance sheet 資產負債表   )U^=`* 7  
bank account 銀行賬戶    Et>#&Nw8  
bank balance 銀行結存   $JE,u'JQ  
bank charge 銀行手續費   lU WXXuO]  
bank deposit 銀行存款   E&[5b4D@<  
bank discount 銀行貼現   _vQ52H,  
bank draft 銀行匯票   -@To<<`n  
bank loan 銀行借款   OATdmHW  
bank overdraft 銀行透支   yzK;  
bankers acceptance 銀行承兌   ">uN= {Iy  
bankruptcy 破產   jnH\ }IB  
bearer 持票人   )0{`}7X  
beneficiary 受益人   'r;mm^cS?  
bequest 遺產   "W<Y1$Y=Y  
bill 票據   
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bill of exchange 匯票   PK *W u<<  
bill of lading 提單   q*!R4yE;C  
bills discounted 貼現票據   s.3"2waZ=T  
bills payable 應付票據   !oLn=  
bills receivable 應收票據   UBvp32p  
board of directors 董事會   ,GbmL8P7Y  
bonds 債券   OV>&`puL  
bonus 紅利   +ikSa8)*i  
book value 賬面價值   =C\Tl-$\f  
bookkeeper 簿記員   .?>Cav9:  
bookkeeping 簿記   =bKDD<(  
branch office general ledger 支店往來賬戶   'K[ml ?_  
broker 經紀人   \ovs[&  
brought down 接前   3bEcKA_z(  
brought forward 接上頁   nep#L>LP$x  
budget 預算   *X5)9dq  
by-product 副產品   =?
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by-product sales 副產品銷售   1ni+)p>]  
capital 股本   K;K0D@>]HR  
capital income 資本收益   yR[6s#F/h  
capital outlay 資本支出   .qBc;u  
capital stock 股本   !pU$'1D
 
capital stock certificate 股票   q8 v iC|  
carried down 移後   hC
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carried forward 移下頁   TG2#$Bq1  
cash 現金   x6ghO-s  
cash account 現金賬戶   +NlnK6T/  
cash in bank 存銀行現金   (*-wiL  
cash on delivery 交貨收款   }T5@P {3P3  
cash on hand 庫存現金   wO??"${OH  
cash payment 現金支付   Z0g
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cash purchase 現購   )e(<YST  
cash sale 現沽   \C~X_/sg  
cashier 出?#123;員   \"P{8<h.3  
cashiers check 本票  
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certificate of deposit 存款單折   /VR~E'Cy%  
certificate of indebtedness 借據   1M ?BSH{  
certified check 保付支票   fk*(8@u>  
certified public accountant 會計師   6<&~R3dQ  
charges 費用   6?Ncgj &@  
charge for remittances 匯水手續費   7FX4|]  
charter 營業執照   )
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chartered accountant 會計師   Z|$#  
chattles 動產   $]7f1U_e  
check 支票   AXyXK??  
che stub 支票存根   (s8b?Ol/  
closed account 己結清賬戶   ax @H^Gj@2  
closing 結算   X[Y0r  
closing entries 結賬紀錄   !'f7;%7s  
closing stock 期末存貨   5es t  
closing the book 結賬   .?
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columnar journal 多欄日記賬   g`fG84  
combination 聯合   y-<
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commission 佣金   {Jn0G;  
commodity 商品   <q63?M
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common stock 普通股   bY_'B5$.^2  
company 公司   7x)Pt@c  
compensation 賠償   ^ h=QpH  
compound interest 複利   }[+uHR6L  
consignee 承銷人   ;lObqs*?
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consignment 寄銷   :{u`qi  
consignor 寄銷人   c~0kZA6  
consolidated balance sheet 合併資產負債表   X[ tt'5  
consolidated profit and loss account 合併損益表   fWHvVyQ.  
consolidation 合併   vQWmHv\P  
construction cost 營建成本   H'AN osv  
construction revenue 營建收入   j~v`q5X  
contract 合同   2z>-H595az  
control account 統制賬戶   .}faWzRH9  
copyright 版權   Dka,v  
corporation 公司   c^}G=Z1@  
cost 成本   \Vc[/Qp7Bb  
cost accounting 成本會計   =\ Q<TY  
cost of labour 勞工成本   *_D/_Rp7  
cost of production 生產成本   pBtO1x6x/  
cost of manufacture 製造成本   <rC%$tr  
cost of sales 銷貨成本   4`O[U#?  
cost price 成本價格   #XQ/y}(  
credit 貸方   5lsslE+:J  
credit note 收款通知單   2A_1E\  
creditor 債權人   <Gpji5f2  
crossed check 橫線支票   ~ l}f@@u  
current account 往來活期賬戶   *p/,Z2f  
current asset 流動資產   a4:GGzt  
current liability 流動負債   M0 z%<_<}  
current profit and loss 本期損益   Jr!^9i2j'  
debit 借方   aoy Be|H~=  
debt 債務   xG!~TQ  
debtor 債務人   Vh-8pFt  
deed 契據   M CC4'  
deferred assets 遞延資產   n#!c!EfG  
deferred liabilities 遞延負債   I`_2Q:r  
delivery 交貨   Es>' N3A z  
delivery expense 送貨費   PUQ",;&y1  
delivery order 出貨單   i(~DhXz*T  
demand draft 即期匯票   ElO|6kOBYG  
demand note 即期票據   }c G)$E  
demurrage charge 延期費   ]_C"A  
deposit 存款   gIo\^ktW  
deposit slip 存款單   ni;)6,i  
depreciation 折舊   YsmRY=3  
direct cost 直接成本   +4yre^gC  
direct labour 直接人工   .xIAep_  
director 董事   =lAjQt
 
discount 折扣   KV0*dB;  
discount on purchase 進貨折扣   _[rFnyC+0V  
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