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。 6BPZ
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acceptance 承兌 INHN=KY{
account 賬戶 [H3~b=
accountant 會計員 q|8p4X}/]
accounting 會計 o`@B*, @
accounting system 會計制度 ^edg@fp
accounts payable 應付賬款 E?&
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accounts receivable 應收賬款 a%wK[yVp
accumulated profits 累積利益 bnWKfz5
adjusting entry ?#123;整記錄 T21SuM
adjustment ?#123;整 (\^)@Y
administration expense 管理費用 M~G1ZB
advances 預付 !Qg%d&q.Sx
advertising expense 廣告費 >VAZ^kgi
agency 代理 MKuy?mri~
agent 代理人 p2=Sbb
agreement 契約 aoZ`C3
allotments 分配數 &<u
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allowance 津貼 FZ)Y<r8|s
amalgamation 合併 o6} +5
amortization 攤銷 10/N-=NG18
amortized cost 應攤成本 z"eh.&T
annuities 年金
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applied cost 已分配成本 VH{SE7
applied expense 已分配費用 3xW;qNj:!l
applied manufacturing expense 己分配製造費用 UeRx ^
apportioned charge 攤派費用 S*H :/Ip
appreciation 漲價 ]c8$%
article of association 公司章程 6g ,
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assessment 課稅 h&!k!Su3#
assets 資產 ,u}n!quA
attorney fee 律師費 4LU'E%vlC
audit 審計 cZRLYOC
auditor 審計員 {C%/>e2-%
average 平均數 ?-F SDNQ
average cost 平均成本 _+,2b:D:
bad debt 壞賬 NVnKgGlHgd
balance 餘額
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balance sheet 資產負債表 5JbPB!5;
bank account 銀行賬戶 /~_Cb=7
bank balance 銀行結存 p6V`b'*>
bank charge 銀行手續費 Ne]/ sQ0
bank deposit 銀行存款
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bank discount 銀行貼現 P
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bank draft 銀行匯票 h(;qnV'
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bank loan 銀行借款 Zq|oj^
bank overdraft 銀行透支 ou44vKzS
bankers acceptance 銀行承兌 kWfNgu$xK
bankruptcy 破產 s0Ii;7fA{
bearer 持票人 AJrwl^lm
beneficiary 受益人 4/{Io &|
bequest 遺產 dXh@E7
bill 票據 qYFol#=%
bill of exchange 匯票 1K'0ajl1A
bill of lading 提單 N0c+V["s
bills discounted 貼現票據 :):=
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bills payable 應付票據 Y2Mti-\
bills receivable 應收票據 Rg&6J#h
board of directors 董事會 <69/ZI),Y{
bonds 債券 !MB %
bonus 紅利 r^P}xGGK
book value 賬面價值 %E7+W{?*1
bookkeeper 簿記員 8w|
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bookkeeping 簿記 KQ/v](77
branch office general ledger 支店往來賬戶 yZ,k8TJ",
broker 經紀人 'uUp1+
brought down 接前 O0"i>}g4
brought forward 接上頁 )_T[thf]
budget 預算 r0kA47
by-product 副產品 FTt7o'U
by-product sales 副產品銷售
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capital 股本 8\8uXOS
capital income 資本收益 9AJ!7J#v"
capital outlay 資本支出 Q8M&nf
capital stock 股本 OgrUP
capital stock certificate 股票 UD*#!H
carried down 移後 Be2@9
carried forward 移下頁 i^uC4S~
cash 現金 f?F
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cash account 現金賬戶 tGzYO/Zp
cash in bank 存銀行現金 TE*$NxQ 2
cash on delivery 交貨收款 Ta!.oC[
cash on hand 庫存現金 dv%gmUUf}k
cash payment 現金支付 0|{U"\
cash purchase 現購 d\, 4Wet;#
cash sale 現沽 O6;>]/`
cashier 出?#123;員 VzpPopD,QW
cashiers check 本票
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certificate of deposit 存款單折 rK~362|mo
certificate of indebtedness 借據 5d(A(
certified check 保付支票
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certified public accountant 會計師 )1j~(C)E8
charges 費用
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charge for remittances 匯水手續費 P1
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charter 營業執照 ;0xCrE{l"
chartered accountant 會計師 5];
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chattles 動產 Rv q_Zsm
check 支票 c ~YD|l
che stub 支票存根 9;Wz;p
closed account 己結清賬戶 VR_+/,~
closing 結算 HcHfwLin0
closing entries 結賬紀錄 ]Nt97eD)
closing stock 期末存貨 FTCp3g
closing the book 結賬 jXi<ZJ
columnar journal 多欄日記賬 )dF(5,y)
combination 聯合 U3kf$nbV/J
commission 佣金 K;6K!6J:[
commodity 商品 #jr;.;8sQ
common stock 普通股 v.6"<nT2
company 公司 4>Uo0NfL
compensation 賠償 ~c?yHpZx%
compound interest 複利 I6y&6g
consignee 承銷人 9z'</tJ`
consignment 寄銷 Q(k$HP
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 ;
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consolidated profit and loss account 合併損益表 {, APZ`q|
consolidation 合併 D{'Na5(
construction cost 營建成本 ~8pf.^,fi
construction revenue 營建收入 pJa FPO..|
contract 合同 }~QB2&3
control account 統制賬戶 `yYgL@Zt
copyright 版權 TWx<)
corporation 公司
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cost 成本 f[.hN
cost accounting 成本會計 nZ\,ZqV
cost of labour 勞工成本 d*A >P
cost of production 生產成本 (m04Z2#
cost of manufacture 製造成本 ;\<?LTp/r
cost of sales 銷貨成本 ;xB"D0~,1
cost price 成本價格 D4'XBXmb
credit 貸方 fy_'K}i3
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credit note 收款通知單 Fa+PN9M`?.
creditor 債權人 a
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crossed check 橫線支票 { tR=D_5
current account 往來活期賬戶 /=e[(5X|O
current asset 流動資產 RX2=
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current liability 流動負債 oN `tZ;a
current profit and loss 本期損益 t_]UseP$RF
debit 借方 )7j"OE
debt 債務 X'?v8\mPK
debtor 債務人 ejr"(m(Xe
deed 契據 3:Z(tM&-O
deferred assets 遞延資產 >
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deferred liabilities 遞延負債 wkJB5i^<w
delivery 交貨 3lL:vD5(
delivery expense 送貨費 YSa:"A
delivery order 出貨單 -|)[s[T~m
demand draft 即期匯票 FJ U)AjS~
demand note 即期票據 $\^]MxI
demurrage charge 延期費 2WUBJ-qnuT
deposit 存款 !zJ.rYZ=g`
deposit slip 存款單 _)_XO92~
depreciation 折舊 =]zPUzr,|
direct cost 直接成本 0a'@J~v!
direct labour 直接人工 ok6e=c '
director 董事 \~?s= LT
discount 折扣 oTa
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discount on purchase 進貨折扣 ]oya<C6pR
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