[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。   Q>z(!'dw  

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acceptance 承兌   M6[O>z  
account 賬戶   !bW^G} <t  
accountant 會計員   n>o=RQ2  
accounting 會計   f'j<v  
accounting system 會計制度   25vq#sS]  
accounts payable 應付賬款   gsIp y  
accounts receivable 應收賬款   XU['lr&,W  
accumulated profits 累積利益   YEi
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adjusting entry ?#123;整記錄   r-hb]!t  
adjustment ?#123;整   T[ zEAj  
administration expense 管理費用   vA?3kfL|#  
advances 預付   $-]9/Ct  
advertising expense 廣告費   xM&`>`;^e  
agency 代理   H'@@%nO(  
agent 代理人   BgsU:eKe  
agreement 契約   tB0f+ wC  
allotments 分配數   JWQd6JQ_~V  
allowance 津貼   B.?@VF  
amalgamation 合併   |UQGZ  
amortization 攤銷   /p|L.&`U  
amortized cost 應攤成本   :K*/  
annuities 年金   O Q3IkE`G  
applied cost 已分配成本   }o=s"0a  
applied expense 已分配費用   oC TSV  
applied manufacturing expense 己分配製造費用   =1
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apportioned charge 攤派費用   7Zh#7jiZ`  
appreciation 漲價   @Bsvk9}  
article of association 公司章程   GSGaYq  
assessment 課稅   hC!8-uBK5<  
assets 資產   . N5$s2t  
attorney fee 律師費   ()_^:WQO?  
audit 審計   Xq$9H@.  
auditor 審計員   qwuA[QkPi  
average 平均數   S8e?-rC  
average cost 平均成本   ,u5ii R  
bad debt 壞賬   KctbNMU]k  
balance 餘額   U uSCqI};  
balance sheet 資產負債表   _dVA^m  
bank account 銀行賬戶   ib(4Y%U6~  
bank balance 銀行結存   zrA=?[  
bank charge 銀行手續費   JPe<qf-  
bank deposit 銀行存款   p+F>+OQ*  
bank discount 銀行貼現   "2 qivJ  
bank draft 銀行匯票   a;G
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bank loan 銀行借款   kznm$2 b  
bank overdraft 銀行透支   &*qAB)**  
bankers acceptance 銀行承兌   gGbJk&E  
bankruptcy 破產   [58qC:  
bearer 持票人   JIMi~mEiN  
beneficiary 受益人   %bB:I1V\  
bequest 遺產   fp$U%uj  
bill 票據   Oz5Ze/HBN  
bill of exchange 匯票   'DB'lP  
bill of lading 提單   jGn2QL  
bills discounted 貼現票據   Hy2~D:34  
bills payable 應付票據   \~:_h#bW  
bills receivable 應收票據   pE]s>Ta  
board of directors 董事會   A{wSO./3  
bonds 債券   5"7lWX  
bonus 紅利   @=6$ImU  
book value 賬面價值   NY%=6><t!  
bookkeeper 簿記員   GOY!()F  
bookkeeping 簿記   T:VFyby\w  
branch office general ledger 支店往來賬戶   hx!hI1
  
broker 經紀人   iRI7x)^0"z  
brought down 接前   5J*h7  
brought forward 接上頁   l\
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budget 預算   DP &*P/
  
by-product 副產品   R5rCCp  
by-product sales 副產品銷售   3Ebk
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capital 股本   3\?y
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capital income 資本收益   ,Y27uey{wa  
capital outlay 資本支出   aq]bF%7  
capital stock 股本   9
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capital stock certificate 股票   q4KYC!b  
carried down 移後   N'M+Z=!   
carried forward 移下頁   MMyJAGh ^G  
cash 現金   O.'\GM  
cash account 現金賬戶   iR{*XE   
cash in bank 存銀行現金   w4;1 ('  
cash on delivery 交貨收款   'n7Ld6%1  
cash on hand 庫存現金   Kfs|KIQ>=  
cash payment 現金支付   uVLKR PY  
cash purchase 現購   a*{ -r]  
cash sale 現沽   ^}<h_T?<_-  
cashier 出?#123;員   w7Vl,pN,  
cashiers check 本票   u\}"l2 r  
certificate of deposit 存款單折   y(=$z/  
certificate of indebtedness 借據   S!.H _=z%p  
certified check 保付支票   gP>`DPgb^  
certified public accountant 會計師   %gV~e@|  
charges 費用   cDLjjK7:   
charge for remittances 匯水手續費   eW;0{P   
charter 營業執照   [ UYE.$Y#(  
chartered accountant 會計師   Q1u/QA:z7  
chattles 動產   ,&rHBNS  
check 支票   zr1A4 %S"  
che stub 支票存根   1zJ )x?  
closed account 己結清賬戶   F@kd[>/[  
closing 結算   f]]UNS$AYQ  
closing entries 結賬紀錄   Huho|6ohH  
closing stock 期末存貨   vC%8-;8{H  
closing the book 結賬   ])$Rw$`w  
columnar journal 多欄日記賬   "tg?V  
combination 聯合   Tj,1]_`=V$  
commission 佣金   o_on/{qz  
commodity 商品   TCetd#;R  
common stock 普通股   <P 1x3  
company 公司   gSXidh}^  
compensation 賠償   GGkU$qp2~  
compound interest 複利   M}xyW"yp  
consignee 承銷人   a X:,1^  
consignment 寄銷   NmZowh$M  
consignor 寄銷人   Gq9p J  
consolidated balance sheet 合併資產負債表   xPorlX)zW  
consolidated profit and loss account 合併損益表   Z-rHYfa4  
consolidation 合併   RP~ hi%A  
construction cost 營建成本   Kz2s{y~?  
construction revenue 營建收入   )~H&YINhn  
contract 合同   _jD\kg#LY  
control account 統制賬戶   oTLpq:9J  
copyright 版權   y:ad%,. C  
corporation 公司   `w#p8vR  
cost 成本   hSF4-Vvb  
cost accounting 成本會計   YuKg|<WO  
cost of labour 勞工成本   ?S~j2 J]
 
cost of production 生產成本   b*W01ist  
cost of manufacture 製造成本   OCN@P+L3q  
cost of sales 銷貨成本   'MY0v_  
cost price 成本價格   eeu;A
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credit 貸方   [7@9wa1v!  
credit note 收款通知單   pkT26)aW  
creditor 債權人   {<y.G1<.  
crossed check 橫線支票   xty)*$C>  
current account 往來活期賬戶   vOi4$I~CJ  
current asset 流動資產   CKr5L  
current liability 流動負債   xdkC>o4>  
current profit and loss 本期損益   GLE"[!s]f  
debit 借方   YK 6zN>M}E  
debt 債務   B"=w9w]  
debtor 債務人   6PdLJ#LS  
deed 契據   0m 7_#g4$L  
deferred assets 遞延資產   :~%{  
deferred liabilities 遞延負債   0mi$_Ld+  
delivery 交貨   {bD:OF  
delivery expense 送貨費    mB<*we  
delivery order 出貨單   +jN%w{^=  
demand draft 即期匯票   5!*@gn  
demand note 即期票據   b[os0D95  
demurrage charge 延期費   8q_"aa,`  
deposit 存款    w  
deposit slip 存款單   Z,}c)  
depreciation 折舊   8D6rShx =  
direct cost 直接成本   8m"jd+  
direct labour 直接人工   B`?}jJa9*  
director 董事  
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discount 折扣   zyPc<\HoK  
discount on purchase 進貨折扣   o GN*p_g  
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