[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。   mG2'Y)Sz  
m&Yi!7@(  
acceptance 承兌   x]4Kkpqm  
account 賬戶   +t!S '|C  
accountant 會計員   %s=Dj2+  
accounting 會計   wWjG JvJ  
accounting system 會計制度   R[Fn0fnLx  
accounts payable 應付賬款   ERz;H!pU8  
accounts receivable 應收賬款   SNY (*  
accumulated profits 累積利益   vmZ"o9-{#X  
adjusting entry ?#123;整記錄   cy3Td28,  
adjustment ?#123;整   |+f-h,  
administration expense 管理費用   3Qn!y\#  
advances 預付   {=Q7m`1  
advertising expense 廣告費   `!4,jd  
agency 代理   k&6I f0i  
agent 代理人   tw K^I6@  
agreement 契約   `D W2spd  
allotments 分配數   "lVqU  
allowance 津貼   T0QvnIaP  
amalgamation 合併   "Ij
I'c  
amortization 攤銷   :8f[|XR4\N  
amortized cost 應攤成本   %w}gzxN^  
annuities 年金   HZjf
`eM,  
applied cost 已分配成本   3vic(^Qh  
applied expense 已分配費用   ~^U S/"  
applied manufacturing expense 己分配製造費用   OI/@3"L{  
apportioned charge 攤派費用   {7"0,2 Hb?  
appreciation 漲價   w=_Jc8/.  
article of association 公司章程   CboLH0Fa  
assessment 課稅   QWO]`q`|  
assets 資產   LBlN2)\@  
attorney fee 律師費   .zj0Jy8N  
audit 審計   k2^a$k}  
auditor 審計員   .qD@ Y3-  
average 平均數   n=sXSxl  
average cost 平均成本   Tx >K:`oB  
bad debt 壞賬   h0|}TV^UJ  
balance 餘額   E5GJi  
balance sheet 資產負債表   On_@HQ/FI  
bank account 銀行賬戶   5
t{ja  
bank balance 銀行結存   (/{aJV  
bank charge 銀行手續費   @w9{5D4  
bank deposit 銀行存款   /f{$I  
bank discount 銀行貼現   Wch~Yb  
bank draft 銀行匯票   TJ_=1Y@z  
bank loan 銀行借款   
#%,RJMv  
bank overdraft 銀行透支   E1V^}dn  
bankers acceptance 銀行承兌   !PUZ WO  
bankruptcy 破產   c0- ;VZ'  
bearer 持票人   _ -..~K.|  
beneficiary 受益人   PGn);Baq  
bequest 遺產   [0; buVU.  
bill 票據   tjnPyaJEl  
bill of exchange 匯票   =\kMXB  
bill of lading 提單   hsNWqk qys  
bills discounted 貼現票據   'S4)?Z  
bills payable 應付票據   &%=D \YzG  
bills receivable 應收票據   gBw^,)Q{0Y  
board of directors 董事會   A#@_V'a8  
bonds 債券   c-1q2y  
bonus 紅利   <,@%*G1-  
book value 賬面價值   z%d#@w0X1  
bookkeeper 簿記員   p3951-D  
bookkeeping 簿記   U.0kR/>Z=  
branch office general ledger 支店往來賬戶   Ve3 ;  
broker 經紀人   udk.zk  
brought down 接前   8/%6@Y"Y*  
brought forward 接上頁   ]/2T\w.<  
budget 預算   B|Wk?w.{r\  
by-product 副產品   @tUoD>f  
by-product sales 副產品銷售   n.6
T OF  
capital 股本   rxZi8w>}  
capital income 資本收益   UmU:j@xvg  
capital outlay 資本支出   8G^<[`.@j  
capital stock 股本   ;@mRo`D`  
capital stock certificate 股票   j6:7AH|!)2  
carried down 移後   0"WDH)7hJ  
carried forward 移下頁   ]wn/BG)  
cash 現金   fC-P.:F#I  
cash account 現金賬戶   q3e8#R)l  
cash in bank 存銀行現金   rfcN/:k  
cash on delivery 交貨收款   ]1`g^Z@ 0  
cash on hand 庫存現金   )q~DT
R^z-  
cash payment 現金支付   aEVsU|  
cash purchase 現購   ,T{<vRj7_  
cash sale 現沽   jQs>`P-CM  
cashier 出?#123;員   GC@+V|u  
cashiers check 本票   U^lW@u?:  
certificate of deposit 存款單折   y*b3&%.ml  
certificate of indebtedness 借據   w|Cx>8P8@  
certified check 保付支票   .giz=*q+  
certified public accountant 會計師   L1m{]>{-  
charges 費用   Qt>>$3]!!  
charge for remittances 匯水手續費   G7LIdn=  
charter 營業執照   pf"<!O[  
chartered accountant 會計師   N#xG3zZl|N  
chattles 動產   |9K<-y D  
check 支票   "h"NW[R  
che stub 支票存根   I s57F4[}  
closed account 己結清賬戶   d3Di/Iej  
closing 結算   d=*x #In  
closing entries 結賬紀錄   ?knYY>Kzh1  
closing stock 期末存貨   I~* ? d  
closing the book 結賬   =^DLywAh}u  
columnar journal 多欄日記賬   M" lg%j  
combination 聯合   i{c@S:&@^  
commission 佣金   s0u{dqP  
commodity 商品   Y'VBz{brf  
common stock 普通股   K{fsn4rk  
company 公司   {D&9UZ
m  
compensation 賠償   !]` #JAL7  
compound interest 複利   <W)u{KS#TY  
consignee 承銷人   '_P\#7$!MV  
consignment 寄銷   ;QCrHqRT`  
consignor 寄銷人   KDP H6  
consolidated balance sheet 合併資產負債表   CO+/.^s7}S  
consolidated profit and loss account 合併損益表   L5YnG_M&  
consolidation 合併   e 8\;t"D  
construction cost 營建成本   G[Lpe  
construction revenue 營建收入   Kn;D?ioY  
contract 合同   tiPa6tQ  
control account 統制賬戶   ecJ 6  
copyright 版權   lK7m=[j  
corporation 公司   uGN^!NG-0  
cost 成本   &[mZ D,  
cost accounting 成本會計   fnKY1y]2+  
cost of labour 勞工成本   >JwLk[=j  
cost of production 生產成本  
p>=[-(mt  
cost of manufacture 製造成本   una%[jTc  
cost of sales 銷貨成本   Z)9g~g94  
cost price 成本價格   nz.{P@[Qk  
credit 貸方   58xnB!h\}  
credit note 收款通知單   WG71k8af  
creditor 債權人   5~sx:0;  
crossed check 橫線支票   Ter:sge7  
current account 往來活期賬戶   d)o!
5L  
current asset 流動資產   G_H?f\/  
current liability 流動負債   bizTd  
current profit and loss 本期損益   ![6EUMx  
debit 借方   RkEN ,xWE  
debt 債務   penlG36Q  
debtor 債務人   >ydRSr^  
deed 契據   C#V ~Y  
deferred assets 遞延資產   fU3`v\
X  
deferred liabilities 遞延負債   lq:}0<k  
delivery 交貨   y&[y=0!  
delivery expense 送貨費   t+r:"bb  
delivery order 出貨單   b^c9po  
demand draft 即期匯票   #zUXyT#X  
demand note 即期票據   J T#d (Y  
demurrage charge 延期費   P>Euq'ajX  
deposit 存款   bAk&~4Y_"  
deposit slip 存款單   9i5,2~  
depreciation 折舊   3Ug  
direct cost 直接成本   98jN)Nl,oD  
direct labour 直接人工   X.F^$  
director 董事   qB]i 6*  
discount 折扣   =,!\~`^  
discount on purchase 進貨折扣   HS>f1 !  
   nP~({:l8X