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。 {Ylj]
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acceptance 承兌 mmwwz
account 賬戶 BtBy.bR
accountant 會計員 k#JFDw\
accounting 會計 m1]rLeeEt
accounting system 會計制度 l"IBt:
accounts payable 應付賬款 fT[6Cw5w`
accounts receivable 應收賬款 x\3 ` W
accumulated profits 累積利益 v_{`O'#j^
adjusting entry ?#123;整記錄 1^}()H62}
adjustment ?#123;整 6\\B{%3R2
administration expense 管理費用 0Ny0#;P
advances 預付 u<!!%C~+=
advertising expense 廣告費 5>KAVtYvc
agency 代理 }!Qo
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agent 代理人 Lt@4F
agreement 契約 9{70l539
allotments 分配數 A.
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allowance 津貼 [5)1
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amalgamation 合併 .DHZs#R
amortization 攤銷 GQ2&D}zh
amortized cost 應攤成本 pF K[b
annuities 年金 e1~C>
applied cost 已分配成本 Yah3I@xGy
applied expense 已分配費用 +]I;C
applied manufacturing expense 己分配製造費用 A{x&5yX8
apportioned charge 攤派費用 |]+m<Dpyr2
appreciation 漲價 w][
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article of association 公司章程 Te$/[
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assessment 課稅 "Z&qOQg%3
assets 資產 duXv
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attorney fee 律師費 6\4oHRJC
audit 審計 wE%v[q[*X
auditor 審計員 jtQ2vJ-
average 平均數 Eqp?cKrji
average cost 平均成本 ?tqTG2! (
bad debt 壞賬 `q7I;w+g
balance 餘額 Ip.5I!h[Xb
balance sheet 資產負債表 @ewQx|
bank account 銀行賬戶 eK/[
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bank balance 銀行結存 CyzvQfpZr
bank charge 銀行手續費 pUwx`"DrR
bank deposit 銀行存款 pSE"]N
bank discount 銀行貼現 FxM`$n~K
bank draft 銀行匯票 ETSBd[
bank loan 銀行借款 n@T4z.*~lA
bank overdraft 銀行透支 `9a%}PVQ-
bankers acceptance 銀行承兌 P8DJv-f`
bankruptcy 破產 YOGwQ
bearer 持票人 o6xl,T%
beneficiary 受益人 DI!NP;E
bequest 遺產 G{+sC
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bill 票據 F3H)B:
bill of exchange 匯票 5SR29Z[
bill of lading 提單 E`LML?
bills discounted 貼現票據 0x[vB5R
bills payable 應付票據 zhHQJcQ.
bills receivable 應收票據 b]4yFwb
board of directors 董事會 NjYpNd?g
bonds 債券
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bonus 紅利 [m3G%PO@Da
book value 賬面價值 ^uIZs}=+
bookkeeper 簿記員 u;!CQ w/
bookkeeping 簿記 }k \a~<'X
branch office general ledger 支店往來賬戶 |;OM,U2
broker 經紀人 sb4
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brought down 接前 +s1+;VUs3
brought forward 接上頁 qa`bR%eH
budget 預算 FK@rZP
by-product 副產品 Wf0ui1@
by-product sales 副產品銷售 `o/tpuI
capital 股本 D'Byl,W$
capital income 資本收益 n U$Lp`
capital outlay 資本支出 f
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capital stock 股本 CWCE}WU>4
capital stock certificate 股票 hkHMBsNi
carried down 移後 e#FaK^V
carried forward 移下頁 :ozHuHJ#
cash 現金 7"
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cash account 現金賬戶 =ZzhH};aX
cash in bank 存銀行現金 \&@Tq-o
cash on delivery 交貨收款 saU|.\l
cash on hand 庫存現金 r'{p
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cash payment 現金支付 y'2K7\>E
cash purchase 現購 fJc,KZy
cash sale 現沽 /~J#c=
cashier 出?#123;員 &vdGKYs 6
cashiers check 本票 *% Vd2jW/
certificate of deposit 存款單折 9OF5A<%"u
certificate of indebtedness 借據 #3kR}Amow
certified check 保付支票 =J0FT2 d
certified public accountant 會計師 \Qu~iB(Y
charges 費用 u"X8(\pOn
charge for remittances 匯水手續費 [A*vl9=
charter 營業執照 jpm}EOq<%
chartered accountant 會計師 sl |S9Ix
chattles 動產 t8]u#bx"?
check 支票 *7BY$q
che stub 支票存根 *v l_3S5_
closed account 己結清賬戶 rZ:
closing 結算
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closing entries 結賬紀錄 r;upJbSX
closing stock 期末存貨 w
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closing the book 結賬 }-:
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columnar journal 多欄日記賬 ]$0{PBndW
combination 聯合 ;)"r^M)):
commission 佣金 AWD &K!
commodity 商品 jqb,^T|j;m
common stock 普通股
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company 公司 \&ERSk2
compensation 賠償 G\jr^d\
compound interest 複利 9dqD(S#C;"
consignee 承銷人 J
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consignment 寄銷 F3';oyy
consignor 寄銷人 rLh490@
consolidated balance sheet 合併資產負債表 \ E[0KvN;O
consolidated profit and loss account 合併損益表 I`Rxijz
consolidation 合併 `1M_rG1/+
construction cost 營建成本 5jx{O${u
construction revenue 營建收入 gJvc<]W8!
contract 合同 +n2x@ 0op
control account 統制賬戶 ,1^)JshZ~
copyright 版權 YJrK oK}
corporation 公司 pA+Qb.z5z
cost 成本 47$JN}qI0
cost accounting 成本會計 /R9>\}.yJ
cost of labour 勞工成本 xv4nYm9
cost of production 生產成本 Wd~}O<"
cost of manufacture 製造成本 1;ZEuO
cost of sales 銷貨成本 {oBVb{<
cost price 成本價格 0A5xG&
credit 貸方 1D=My1B
credit note 收款通知單 +/x|P-
creditor 債權人 8ne5 B4
crossed check 橫線支票 @OwU[\6fc}
current account 往來活期賬戶 ELY$ ]^T
current asset 流動資產 P5] cEZ n
current liability 流動負債 pxDZ}4mOh
current profit and loss 本期損益 V!]e#QH;
debit 借方 {) Y
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debt 債務 EMs$~CL4
debtor 債務人 Jv7 @[<$
deed 契據 6JK;]Ah
deferred assets 遞延資產 Fo~C,@/Qt
deferred liabilities 遞延負債 p)TH^87
delivery 交貨 Szwa2IdI.
delivery expense 送貨費 wx<5*8zP
delivery order 出貨單 &,NHk9.aq
demand draft 即期匯票 P d*}0a~
demand note 即期票據 3bE^[V8/
demurrage charge 延期費 jUBlIVl]
deposit 存款 8&dmH&
deposit slip 存款單 ]*):2%f
depreciation 折舊 H~x0-q<8
direct cost 直接成本 Eq'{uV:
direct labour 直接人工 '|WMt g
director 董事 +k8><_vr}
discount 折扣 Dk]Y\:
discount on purchase 進貨折扣 DrMcE31
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