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。 FLG{1dS
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acceptance 承兌 k5}Qx'/l
account 賬戶 "ChJR[4
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accountant 會計員 m}beT~FT_
accounting 會計 4kK_S.&
accounting system 會計制度 pOB<Bx5t
accounts payable 應付賬款 $EdL^Q2KAy
accounts receivable 應收賬款 _Wp.s]D [
accumulated profits 累積利益 [s]
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adjusting entry ?#123;整記錄 $
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adjustment ?#123;整 6
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administration expense 管理費用 eT2Tg5Etc
advances 預付 k|jr+hmn":
advertising expense 廣告費 m3(p7Z^Bq
agency 代理 _$ 8:\[J
agent 代理人 v4X ` Ul*
agreement 契約 n0 V^/j}
allotments 分配數 &
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allowance 津貼 M D&7k,!
amalgamation 合併 wq8&2(|Fc
amortization 攤銷 wT,=C'
amortized cost 應攤成本 Zx: h)I
annuities 年金 SUvrOl
applied cost 已分配成本 d\c)cgh%
applied expense 已分配費用 u3Zu ~C
applied manufacturing expense 己分配製造費用 V8pZr+AJ
apportioned charge 攤派費用 Oe "%v;-
appreciation 漲價 z$
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article of association 公司章程 q(2ZJn13f
assessment 課稅 iMV=R2t 2
assets 資產 I;UT;/E2
attorney fee 律師費 ]$-<< N{}'
audit 審計 \W\*'C8q\
auditor 審計員 iG=Di)O
average 平均數 ZhC,nbM
average cost 平均成本 v5{2hCdt
bad debt 壞賬 {#pwr WG
balance 餘額 m !i`|]m
balance sheet 資產負債表 o?IrDQ2gmh
bank account 銀行賬戶 Z@>kqJ%
bank balance 銀行結存 Y%}N@ ,lT
bank charge 銀行手續費 ]8'PLsS9<w
bank deposit 銀行存款 tCwB7c-
bank discount 銀行貼現 /?S^#q>m%
bank draft 銀行匯票 QTN'yd?WE
bank loan 銀行借款 z"Cyjmg"
bank overdraft 銀行透支 Zdfh*MHMg
bankers acceptance 銀行承兌 $++O@C5
bankruptcy 破產 7 Z?
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bearer 持票人 5;HCNwX
beneficiary 受益人 U: )Gc
bequest 遺產 P>`|.@
bill 票據 ekmWYQ
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bill of exchange 匯票 4_$.gO
bill of lading 提單 +NiCt S
bills discounted 貼現票據 mwI7[I2q
bills payable 應付票據 59+KOQul6
bills receivable 應收票據 N8J(RR9O
board of directors 董事會 MGre_=Dm_
bonds 債券 {:Kr't<XzF
bonus 紅利 # nAq~@X
book value 賬面價值 #ZP;] W
bookkeeper 簿記員 D`KaIqLz
bookkeeping 簿記 Ea-U+7JC
branch office general ledger 支店往來賬戶 aEV
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broker 經紀人 (qz)3Fa
brought down 接前 nI1(2a1
brought forward 接上頁 ~_g{P3
budget 預算
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by-product 副產品 7;&,LH
by-product sales 副產品銷售 }u{gQlV
capital 股本 ~-R2mAUK
capital income 資本收益 33&\E- Q>
capital outlay 資本支出 i` ay9J8N
capital stock 股本 G!h75G20
capital stock certificate 股票 qL[SwEc
carried down 移後 XGjFb4Tw7
carried forward 移下頁 g=,}j]tl
cash 現金 8Kk41 =
cash account 現金賬戶 JZ&_1~Z=
cash in bank 存銀行現金 w8 `1'*HG
cash on delivery 交貨收款 eg1F[~YL/
cash on hand 庫存現金 @g]EY&Uzl
cash payment 現金支付 8.+
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cash purchase 現購 rUAt`ykTmN
cash sale 現沽 GS}JyU
cashier 出?#123;員 -~X[j2
cashiers check 本票 =);@<Jp
certificate of deposit 存款單折 }6=)w@v
certificate of indebtedness 借據 k,f/9e+#
certified check 保付支票 gFT
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certified public accountant 會計師 *v?kp>O
charges 費用 g#cet{>
charge for remittances 匯水手續費 >7S@3,C3ke
charter 營業執照 ~-B+7
chartered accountant 會計師 m4Ue)
chattles 動產 j2.7b1s
check 支票 5Z6MQ`(k
che stub 支票存根 5O
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closed account 己結清賬戶 BBv+*jj
closing 結算 Chx+p&!
closing entries 結賬紀錄
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closing stock 期末存貨 XD't)B(q
closing the book 結賬
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columnar journal 多欄日記賬 D{[{ &1\)r
combination 聯合 K>b4(^lf
commission 佣金 jIVD i~Ld
commodity 商品 a ~W
common stock 普通股 9 %i\)
company 公司 Dg{d^>T!_x
compensation 賠償 a6 0rJ#GD
compound interest 複利 aq
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consignee 承銷人 6 . )Xeb"
consignment 寄銷 %\
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consignor 寄銷人 `Pc<0*`a
consolidated balance sheet 合併資產負債表 '3WtpsKA
consolidated profit and loss account 合併損益表 |r36iUHZS
consolidation 合併 r\Kcg~D>
construction cost 營建成本 r@bh,U$
construction revenue 營建收入 zNdkwj p+
contract 合同 ~id:Rh>o
control account 統制賬戶 x;\/Xj;
copyright 版權 tMp!MQ
corporation 公司 Xc}XRKiy{
cost 成本 ,sL%Ykr
cost accounting 成本會計 0\X<vrW
cost of labour 勞工成本 =WBfaxL}
cost of production 生產成本 ( }Bb=
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cost of manufacture 製造成本 NY.* S6
cost of sales 銷貨成本 di0@E<@1:
cost price 成本價格 (V]3w
credit 貸方 G9yK/g&q
credit note 收款通知單 hqmE]hwc
creditor 債權人 "J=Cy@SSa
crossed check 橫線支票 Y:t?W
current account 往來活期賬戶 8T6N
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current asset 流動資產 #jW=K&;
current liability 流動負債 f5FEHyj|
current profit and loss 本期損益 a !%,2|U
debit 借方
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debt 債務 " QiR
debtor 債務人 v$Hz)J.01
deed 契據 &b}g.)RI
deferred assets 遞延資產 r~ 2*'zB
deferred liabilities 遞延負債 O=(F46 M
delivery 交貨 @z{SDM
delivery expense 送貨費 [|=M<>?[
delivery order 出貨單 G8klW
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demand draft 即期匯票 [H>u'fy:C
demand note 即期票據 p\
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demurrage charge 延期費 'xGhMgR;
deposit 存款 j-W$)c3X
deposit slip 存款單 n$r`s`}
depreciation 折舊 dS4z Oz"
direct cost 直接成本 G2)F<Y
direct labour 直接人工 }&e HU
director 董事 NR1M W^R
discount 折扣 orH6R8P]
discount on purchase 進貨折扣 40h$-
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