[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。   <8r"QJY/  
}\a#e^-xQ+  
acceptance 承兌   |x}TpM;ni  
account 賬戶   aV;|2}q "  
accountant 會計員   8}QM~&&.  
accounting 會計   iOfm:DTPr  
accounting system 會計制度   :.:^\Q0  
accounts payable 應付賬款   C,|&  
accounts receivable 應收賬款   9{Hs1MD[  
accumulated profits 累積利益   .$U,bE  
adjusting entry ?#123;整記錄   $AK ^E6  
adjustment ?#123;整   dX[I :,z*  
administration expense 管理費用   LjZlKB5C  
advances 預付   osp~)icun  
advertising expense 廣告費   fNNl1Vls  
agency 代理   SmXoNiM"y  
agent 代理人   FXCBX:LnvU  
agreement 契約   *|rdR2R!  
allotments 分配數   \@Wv{0a(  
allowance 津貼   ~Ztn(1N  
amalgamation 合併   6-U_TV  
amortization 攤銷   d4y#n=HnnV  
amortized cost 應攤成本   :H}iL*  
annuities 年金   8JLf @C:  
applied cost 已分配成本   -]3K#M)s  
applied expense 已分配費用   o/AG9|()4  
applied manufacturing expense 己分配製造費用   e!u]l  
apportioned charge 攤派費用   :6Ri%  Nb  
appreciation 漲價   |rx5O5p  
article of association 公司章程   {&1L &f<  
assessment 課稅   d`sZ"8}j  
assets 資產   }7.A~h  
attorney fee 律師費   M9"Bx/  
audit 審計   '|C%X7  
auditor 審計員   t{})
6  
average 平均數   w2B)$u  
average cost 平均成本   gawY{Jr8I  
bad debt 壞賬   196aYLE  
balance 餘額   k+J3Kl09hM  
balance sheet 資產負債表   K^WDA]
)  
bank account 銀行賬戶   @A[)\E1  
bank balance 銀行結存   yfl?\X{  
bank charge 銀行手續費   %" iX3  
bank deposit 銀行存款   N*g Ju  
bank discount 銀行貼現   pGie!2T E  
bank draft 銀行匯票   &xGdKH  
bank loan 銀行借款   ()lgd7|+  
bank overdraft 銀行透支   OVL
VsNg  
bankers acceptance 銀行承兌   TQ
R5V\{&%  
bankruptcy 破產   ^O}a,  
bearer 持票人   V]zZb-m=  
beneficiary 受益人   O-, "/Z  
bequest 遺產   .n\JY;"  
bill 票據   jKUEs75]  
bill of exchange 匯票   ZU 3Psj  
bill of lading 提單   9#DXA}  
bills discounted 貼現票據   CW1l;uwtU  
bills payable 應付票據   x`6MAZ  
bills receivable 應收票據   l b(  
board of directors 董事會   p4T$(]7  
bonds 債券   ')jItje|  
bonus 紅利   >LBA0ynh {  
book value 賬面價值   }aWy#Oe  
bookkeeper 簿記員   ebA:Sq:w  
bookkeeping 簿記   {!Qu(%  
branch office general ledger 支店往來賬戶   # ~< ]z  
broker 經紀人   ~&Z>fgOTJ  
brought down 接前   oU=vl!\J  
brought forward 接上頁   H-_gd.VD  
budget 預算   eo+<@83  
by-product 副產品   :jTSOd[r  
by-product sales 副產品銷售   ` o)KG,  
capital 股本   ztVTXI%Kz  
capital income 資本收益   cSt)Na~C  
capital outlay 資本支出   M5#wz0  
capital stock 股本   %a/3*vz/I%  
capital stock certificate 股票   ysnW3q!@  
carried down 移後   +tPBm{|  
carried forward 移下頁   ~b_DFj  
cash 現金   5FZw (E  
cash account 現金賬戶   Yjoe|  
cash in bank 存銀行現金   JM7mQ'`Ud  
cash on delivery 交貨收款   ,X!6|l8  
cash on hand 庫存現金   rC8p!e.yL  
cash payment 現金支付   ZvRa"j  
cash purchase 現購   t:10  
cash sale 現沽   ;!<}oZp{  
cashier 出?#123;員   xmg 3,bO  
cashiers check 本票   ytttF5-  
certificate of deposit 存款單折   53t_#Yte  
certificate of indebtedness 借據    7)2K6<q  
certified check 保付支票   Sa g)}6+  
certified public accountant 會計師   Pb&tWv\ql  
charges 費用   o[>d"Kp  
charge for remittances 匯水手續費   UhH#>2r_  
charter 營業執照   1Q@]b_"Xh  
chartered accountant 會計師   j_JY[sex  
chattles 動產   wnS,Jl  
check 支票   =W
TSaC  
che stub 支票存根   `Gio 2gl9  
closed account 己結清賬戶   $tZ {>!N  
closing 結算   QF P9"FM5F  
closing entries 結賬紀錄   _a$qsY  
closing stock 期末存貨   w/|&N>ZOx  
closing the book 結賬   \_Bj"K  
columnar journal 多欄日記賬   wm~7`&  
combination 聯合   Gxw1P@<F:  
commission 佣金   v@qP &4Sp  
commodity 商品   J?O0ixU  
common stock 普通股   nCYkUDnZ  
company 公司   [=K lDfU=  
compensation 賠償   5%}e j)@  
compound interest 複利   *(9Tl]w  
consignee 承銷人   9q'&tU'a=c  
consignment 寄銷   ;e ?M;-  
consignor 寄銷人   !|[rh,e]  
consolidated balance sheet 合併資產負債表   NzgG77>  
consolidated profit and loss account 合併損益表   /DAR'9@h  
consolidation 合併   9xR5Jm>k  
construction cost 營建成本   .!3e$mhV  
construction revenue 營建收入   C:B7%<  
contract 合同   /p !A:8  
control account 統制賬戶   PYCN3s#Gi  
copyright 版權   >pF*unC;  
corporation 公司   v~mVf.j1  
cost 成本   h%/BZC^L]|  
cost accounting 成本會計   |N/
d}  
cost of labour 勞工成本   >V6t
L;+  
cost of production 生產成本   =Dn<DV  
cost of manufacture 製造成本   3RaduN]  
cost of sales 銷貨成本   1'&.6{)P  
cost price 成本價格   Dh E-g<  
credit 貸方   9,?~
d
x
  
credit note 收款通知單   afrF %!  
creditor 債權人   @f-:C+(Nsg  
crossed check 橫線支票   #*g=F4>t  
current account 往來活期賬戶   CXq[VYM&X  
current asset 流動資產   +4 k=Y  
current liability 流動負債   syw1Z*WK  
current profit and loss 本期損益   1G Y
Z1iA  
debit 借方   x?L[*N_ml  
debt 債務   F
Ct<h/  
debtor 債務人   YPGM||  
deed 契據   |^Io
x0A  
deferred assets 遞延資產   oh{>nwH  
deferred liabilities 遞延負債   <Z^by;d|z  
delivery 交貨   %ax r@o[  
delivery expense 送貨費   YYQvt  
delivery order 出貨單   QP\9#D~  
demand draft 即期匯票   I Cc{2l  
demand note 即期票據   qPPe)IM'Sc  
demurrage charge 延期費   DZqPCMz)^  
deposit 存款   `vBBJ@f4)  
deposit slip 存款單   FOF@@C~aH  
depreciation 折舊   \B#tB?rA  
direct cost 直接成本   fOi Rstci  
direct labour 直接人工   ]Q"T8drL  
director 董事   UyRy
>:n  
discount 折扣   JVoC2Z<  
discount on purchase 進貨折扣   uU^DYgs  
   "W(D0oy