[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。   "s]c79t  
=_`4HDr  
acceptance 承兌   ':f
q  
account 賬戶   $:%?-xy(  
accountant 會計員   &\$l%icuo  
accounting 會計   i[~oMwc&  
accounting system 會計制度   K>TdN+Z}=  
accounts payable 應付賬款   Cr,UP8MO  
accounts receivable 應收賬款   MEQ:[;1  
accumulated profits 累積利益   #KonVM(`  
adjusting entry ?#123;整記錄   PEPBnBA&1  
adjustment ?#123;整   qF{u+Ms  
administration expense 管理費用   szC~?]<YY  
advances 預付   _-*Lj;^V  
advertising expense 廣告費   ;2vHdN  
agency 代理   Elt=/,v`!  
agent 代理人   >Rw[x  
agreement 契約   /!kKL$j  
allotments 分配數   ?#^_yd|<  
allowance 津貼   Nkt(1?:
-'  
amalgamation 合併   oY
:6
a  
amortization 攤銷   \k1psqw^O  
amortized cost 應攤成本   .,pGW 8Js  
annuities 年金    t]Xdzy  
applied cost 已分配成本   bmEo5f~C!  
applied expense 已分配費用   lK%pxqx  
applied manufacturing expense 己分配製造費用   Y?2I /  
apportioned charge 攤派費用   Vc3tKuMsiX  
appreciation 漲價   ~O~c^fLH(B  
article of association 公司章程   ) =<,$|g  
assessment 課稅   jd$uOn.r  
assets 資產   'w`:p{E  
attorney fee 律師費   8YAUy\  
audit 審計   <JKRdIx&1  
auditor 審計員   u0^: XwZ!  
average 平均數   euS"C*  
average cost 平均成本   K+D`U6&  
bad debt 壞賬   8kw`=wSH>  
balance 餘額   $ +h~VC  
balance sheet 資產負債表   8H3|i7.1h  
bank account 銀行賬戶   4!< 8Dd  
bank balance 銀行結存   ]&1Kz 2/  
bank charge 銀行手續費   8/f,B:by  
bank deposit 銀行存款   ,V3P.ni]  
bank discount 銀行貼現   iK6L\'k  
bank draft 銀行匯票   V+X>t7.Q  
bank loan 銀行借款   mvI[=e*  
bank overdraft 銀行透支   pvJ@$L`'  
bankers acceptance 銀行承兌   iIq='xwa9  
bankruptcy 破產   sn&y;Vc[$  
bearer 持票人   %^m6Q!
  
beneficiary 受益人   @^:R1c![s  
bequest 遺產   _|xO4{X  
bill 票據   SIjdwr!+ZZ  
bill of exchange 匯票   ja}_u}:  
bill of lading 提單   Uu{I4ls6B  
bills discounted 貼現票據   , gk49z9  
bills payable 應付票據   D[m;
rcl  
bills receivable 應收票據   p5c^dC{  
board of directors 董事會   !CROc}  
bonds 債券   wxXp(o(  
bonus 紅利   GFOd9=[  
book value 賬面價值  
pq7G[  
bookkeeper 簿記員   V2cLwQ'0  
bookkeeping 簿記   L5E. `^?  
branch office general ledger 支店往來賬戶   .oYUA}  
broker 經紀人   /c ~z(wv  
brought down 接前   - *!R  
brought forward 接上頁   Mxn >WCPo  
budget 預算   s<[%76Y!  
by-product 副產品   ozF>2`K }  
by-product sales 副產品銷售   ;sCf2TD,_  
capital 股本   s_-G`xT>{  
capital income 資本收益   1q<BYc+z  
capital outlay 資本支出   m5SJB]a/  
capital stock 股本   40N8?kQ}?  
capital stock certificate 股票   3'6%P_S  
carried down 移後   zME75;{
 
carried forward 移下頁   n5A0
E2!  
cash 現金   mOr>*uR  
cash account 現金賬戶   XP<wHh  
cash in bank 存銀行現金   mL`,v WL/`  
cash on delivery 交貨收款   `uy)][j-  
cash on hand 庫存現金   ~isrE;N1|  
cash payment 現金支付   x):cirwkl  
cash purchase 現購   _Iy0-=G  
cash sale 現沽   Ub*Gv(Pg  
cashier 出?#123;員   -! Hn,93  
cashiers check 本票   @d QIl#  
certificate of deposit 存款單折   * F%Wf  
certificate of indebtedness 借據   4G0Er?D   
certified check 保付支票   _eM\ /(v[  
certified public accountant 會計師   Enn7p9&  
charges 費用   +0\BI<aG  
charge for remittances 匯水手續費   R)d1]k8  
charter 營業執照   rvuskXdo  
chartered accountant 會計師   SuU,SE'TX  
chattles 動產   vO!p8r F  
check 支票   ZIQy}b'  
che stub 支票存根   {A]"/AC  
closed account 己結清賬戶   *,X;4?:,  
closing 結算   yB\}e'J^  
closing entries 結賬紀錄   Tz3 L#0:j  
closing stock 期末存貨   0gw0  
closing the book 結賬   I}Uj"m`>  
columnar journal 多欄日記賬   T1jAY^^I  
combination 聯合   6/Y3#d  
commission 佣金   S/)P&V%  
commodity 商品   St9W{  
common stock 普通股   K>X#,lE-  
company 公司   j'FSd*5m  
compensation 賠償   1@sy:{ d`  
compound interest 複利   `"zXf-qeE  
consignee 承銷人   +<7~yZ[Z8  
consignment 寄銷   #qY`xH'>  
consignor 寄銷人   P2pdXNV  
consolidated balance sheet 合併資產負債表   G#-t&gO3  
consolidated profit and loss account 合併損益表   nI.K|hU:P  
consolidation 合併   3ha^NjE  
construction cost 營建成本   S0\QZ/je  
construction revenue 營建收入   U/9xO"b{.  
contract 合同   OjTb2[Q  
control account 統制賬戶   ste0:.*qb  
copyright 版權   2%UzCK  
corporation 公司   -qaJ@T+J+7  
cost 成本   =V~pQbZ  
cost accounting 成本會計   NovF?kh2  
cost of labour 勞工成本   2\80S[f  
cost of production 生產成本   TELN4*  
cost of manufacture 製造成本   t=o2:p6 &  
cost of sales 銷貨成本   !qk+>6~A,  
cost price 成本價格   xR}^~14Bz  
credit 貸方   dPZrX{ c  
credit note 收款通知單   %^tKt  
creditor 債權人   ]R[j]E.  
crossed check 橫線支票   ^k6 A,Ak  
current account 往來活期賬戶   4{4VC"fa  
current asset 流動資產   K}7E;O5m"  
current liability 流動負債   }-QFMPXhG  
current profit and loss 本期損益   {7swE(N  
debit 借方   +.^BM/z^O  
debt 債務   c-1,((p  
debtor 債務人   D*.U?  
deed 契據   
$P'Y  
deferred assets 遞延資產   -P#PyZEH&I  
deferred liabilities 遞延負債   z6 T3vw
  
delivery 交貨   OZ> w.$ue  
delivery expense 送貨費   :_9MS0  
delivery order 出貨單   }2c)UQD8  
demand draft 即期匯票   +l'l*<  
demand note 即期票據   %;ST7  
demurrage charge 延期費   HZ% 2WM  
deposit 存款   e$kBpG"D  
deposit slip 存款單   d
[K71  
depreciation 折舊   -yyim;Nj  
direct cost 直接成本   ,F }\njL  
direct labour 直接人工   fNR2(8;}  
director 董事   Wk<heF  
discount 折扣   tNpBRk(}  
discount on purchase 進貨折扣   LB9D6,*t  
   [0vgA#6I