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。 84`rbL
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acceptance 承兌 P4%>k6X
account 賬戶 LZV}U*
accountant 會計員 J:};n@<
accounting 會計 d.\PS9l
accounting system 會計制度 M_&4]\PkCy
accounts payable 應付賬款 BI/y<6#rR
accounts receivable 應收賬款
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accumulated profits 累積利益 OOLe[P3J3
adjusting entry ?#123;整記錄 0zV 4`y
adjustment ?#123;整 5c;En6W
administration expense 管理費用 (Jpm
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advances 預付 <IH*\q:7
advertising expense 廣告費 U"x~Jb3]O
agency 代理 #WEq-0L
agent 代理人 H-a^BZ&iU
agreement 契約 Xiju"Cup"
allotments 分配數 b`]M|C [5
allowance 津貼 4<Kgmy
amalgamation 合併
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amortization 攤銷 Z3`2-r_=
amortized cost 應攤成本 3ZN>9`
annuities 年金 AfE%a-;:
applied cost 已分配成本 ,i!
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applied expense 已分配費用 ]wf|PU~nr
applied manufacturing expense 己分配製造費用 H5p5S\g-)
apportioned charge 攤派費用 y< ud('D
appreciation 漲價 *H*\gaSh
article of association 公司章程 A;t
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assessment 課稅 `,m7xJZ?y
assets 資產 8r^j P.V
attorney fee 律師費 "G kI5!
audit 審計 xN"wF-s4?
auditor 審計員 LaT8l?q q
average 平均數 _#(s2.h~J
average cost 平均成本 j J-d/"(
bad debt 壞賬 SJ[AiHR
balance 餘額 }{=8&gA0
balance sheet 資產負債表 bqNLkw#
bank account 銀行賬戶 C2.W[T
bank balance 銀行結存 2:~cJ
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bank charge 銀行手續費 EqQ3=XMUL@
bank deposit 銀行存款 1gk0l'.z
bank discount 銀行貼現 fO+UHSC
bank draft 銀行匯票 `{L{wJ:&a
bank loan 銀行借款 G{O\)gf
bank overdraft 銀行透支 khS/'b
bankers acceptance 銀行承兌 oB}K[3uB:t
bankruptcy 破產 OaNc9c"
bearer 持票人 >F|qb*Tm7
beneficiary 受益人 a+'}XEhSC:
bequest 遺產 >\&= [C
bill 票據
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bill of exchange 匯票 ~}9Bn)@
bill of lading 提單 <L2GUX36#
bills discounted 貼現票據 &|NZ8:*+#
bills payable 應付票據 Md?a
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bills receivable 應收票據 pd7O`.3
board of directors 董事會 <H-tZDh5
bonds 債券 YPG,9iZ&f
bonus 紅利 <B=[hk!
book value 賬面價值 ,b4~!V
bookkeeper 簿記員 Eq
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bookkeeping 簿記 iA&oLu[y3
branch office general ledger 支店往來賬戶 ^+URv
broker 經紀人 /Go>5B>
brought down 接前 e6o/q)9#
brought forward 接上頁 '#KA+?@
budget 預算 YV4
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by-product 副產品 ,Q+\h>I
by-product sales 副產品銷售 rI *!"PL
capital 股本 )p
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capital income 資本收益 tr5'dX4]
capital outlay 資本支出 3]!h{_:u
capital stock 股本 .@Hmg
capital stock certificate 股票 7x%S](m%
carried down 移後 QYH."7X
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carried forward 移下頁 =>e?l8`%
cash 現金 L%k67>
cash account 現金賬戶 Z~:/#?/
cash in bank 存銀行現金 &+,:u*%
cash on delivery 交貨收款 T^d#hl.U
cash on hand 庫存現金 x<Iy<v7-
cash payment 現金支付 Oe/73|
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cash purchase 現購 BB0g}6M
cash sale 現沽 :ao^/&HZ
cashier 出?#123;員 *&h6*zP?
cashiers check 本票 %l%=Dkss
certificate of deposit 存款單折 cl@kRX<7'
certificate of indebtedness 借據 loR,XW7z
certified check 保付支票 ZMP?'0h=
certified public accountant 會計師 <|B$dz?r
charges 費用 {qY3L8b
charge for remittances 匯水手續費 3,%nkW
charter 營業執照
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chartered accountant 會計師 K?$9N}+
chattles 動產 8I<_w4fC
check 支票 =jsx(3V
che stub 支票存根 D xe-XKNc.
closed account 己結清賬戶 ;tXB46
closing 結算 /L)?> tg
closing entries 結賬紀錄 B,r5kQI4
closing stock 期末存貨 '_k >*trV
closing the book 結賬 M\9at\$
columnar journal 多欄日記賬 %uh R'8"
combination 聯合 /]pX8
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commission 佣金 ,:c:6Y^
commodity 商品 h_AJI\{"
common stock 普通股 9)#gtDM%J
company 公司 7qW.h>%WE
compensation 賠償
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compound interest 複利 qK<aZ%V
consignee 承銷人 ww-XMz h
consignment 寄銷 -[G/2F'
consignor 寄銷人 yW%&_s0
consolidated balance sheet 合併資產負債表 Up_>y>x
consolidated profit and loss account 合併損益表 zNNzsT8na
consolidation 合併 V#p G; ,
construction cost 營建成本 I[tAT[ <
construction revenue 營建收入 z\X60T
contract 合同 l
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control account 統制賬戶 ^nG1/}
copyright 版權 QWU5-p9e
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corporation 公司 (3)C_Z
cost 成本 THr
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cost accounting 成本會計 ?y+\v'3v
cost of labour 勞工成本 d,Hf-zJ%~
cost of production 生產成本 .q
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cost of manufacture 製造成本 ~5-~q0Ge
cost of sales 銷貨成本 (2\l i{$e
cost price 成本價格 v]LF
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credit 貸方 6^7)GCq [
credit note 收款通知單 c.|sW2/
creditor 債權人 *O"%tp6
crossed check 橫線支票 X7'h@>R
current account 往來活期賬戶 QT7w::
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current asset 流動資產 $M:4\E5(
current liability 流動負債 aL_;`@4
current profit and loss 本期損益 dbf^A1HI
debit 借方 ui s:\Uc
debt 債務 'DaNR`9
debtor 債務人 @ef//G+Z"
deed 契據 &6|6J1c8
deferred assets 遞延資產 T
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deferred liabilities 遞延負債 GE/IaLo
delivery 交貨 v*vub#wP
delivery expense 送貨費 SL?%/$2g=O
delivery order 出貨單 fJSV)\e0
demand draft 即期匯票 A"P\4
demand note 即期票據 z{ Zimr
demurrage charge 延期費 17MN8SfQ
deposit 存款 7)ES!C
deposit slip 存款單 RW|UQY#
depreciation 折舊 (hD X4;4
direct cost 直接成本 KD[)O7hYC
direct labour 直接人工 Zq2H9^![y~
director 董事 R 47I\{
discount 折扣 -y7l?N5F>
discount on purchase 進貨折扣 7LyV`6{70
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