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。 L[C*@
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acceptance 承兌 K`4GU[ul
account 賬戶 T[2}p=<%
accountant 會計員 4/MNqit+
accounting 會計 #s+Q{2s
accounting system 會計制度 \A(5;ZnuD
accounts payable 應付賬款 7/>a:02
accounts receivable 應收賬款 J}@G
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accumulated profits 累積利益 GZ3/S|SMP
adjusting entry ?#123;整記錄 Q!$IQJ]|Y
adjustment ?#123;整 2R`u[
administration expense 管理費用 [ud|dwP"
advances 預付 6%?A>
advertising expense 廣告費 Kbas-</Si
agency 代理 -
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agent 代理人 J
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agreement 契約 KO,_6>8]U
allotments 分配數 oVkr3KZ
allowance 津貼 <]Y[XI(kr
amalgamation 合併 7a<_BJXx
amortization 攤銷 E5{n?e
amortized cost 應攤成本 SDc"
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annuities 年金 e&3#2_
applied cost 已分配成本 p@tp]u`7
applied expense 已分配費用 F<r4CHfh;
applied manufacturing expense 己分配製造費用 0<&M?^
apportioned charge 攤派費用 k/#>S*Ne
appreciation 漲價 ou6j*eSN
article of association 公司章程 6V;:+"BkJ
assessment 課稅 },PBqWe
assets 資產 }ywi"k4>
attorney fee 律師費 r}EM4\r
audit 審計 ZQ[~*)
auditor 審計員 hW%p#g;
average 平均數 'v`_Ii|-
average cost 平均成本 F^rl$#pCS
bad debt 壞賬 /=ylQn3
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balance 餘額 Wk[)+\WQ?
balance sheet 資產負債表 Wz{%"o
bank account 銀行賬戶 bi,mM,N/
bank balance 銀行結存 F+*Q <a4
bank charge 銀行手續費 :t>Q:mX(N
bank deposit 銀行存款 MPvWCPB
bank discount 銀行貼現 RpN <=
bank draft 銀行匯票 0yTQ{'Cc
bank loan 銀行借款 .Cr1,Po
bank overdraft 銀行透支 D rTM
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bankers acceptance 銀行承兌 }ecsGw
bankruptcy 破產 }+DDJ6Jzs
bearer 持票人 PYieD}'
beneficiary 受益人 if@,vc
bequest 遺產 A&
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bill 票據 ][t6VA
bill of exchange 匯票 Wp4K6x
bill of lading 提單 xt))]aH
bills discounted 貼現票據 'w6hW7"L
bills payable 應付票據 Tc_do"uU
bills receivable 應收票據 sVoR?peQ
board of directors 董事會 ;+/NjC1
bonds 債券 oCA(FQ6
bonus 紅利 ]ym C3LV]
book value 賬面價值 ;]@exp5
bookkeeper 簿記員 ,s? dAy5
bookkeeping 簿記 +2y&B,L_Wh
branch office general ledger 支店往來賬戶 dXO=ZU/N
broker 經紀人 k<Oy%+C
brought down 接前 _BwKY#09Zp
brought forward 接上頁 5H!%0LrJg=
budget 預算 -<d(
by-product 副產品 6ZEdihBei
by-product sales 副產品銷售 7@~QkTH~y
capital 股本 "Q?_ EE n
capital income 資本收益 >)y$mc6
capital outlay 資本支出 %,;gP.dh7
capital stock 股本 97]4
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capital stock certificate 股票 nNs .,J)
carried down 移後 b[0S=e
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carried forward 移下頁 +"Ub/[J{G1
cash 現金 qmID-t"
cash account 現金賬戶 *|poxT G
cash in bank 存銀行現金 [' t8C
cash on delivery 交貨收款 j%5a+(H,z;
cash on hand 庫存現金 mQ=sNZ-d]
cash payment 現金支付 EW9b*r7./
cash purchase 現購 :iEA UM
cash sale 現沽 ',#
cashier 出?#123;員 k-vA#
cashiers check 本票 f?5A"-NS
certificate of deposit 存款單折 yU!GS-
certificate of indebtedness 借據 0@v2*\D#
certified check 保付支票 Dt|fDw$]D
certified public accountant 會計師 \-d'9b ?
charges 費用 f| =# q
charge for remittances 匯水手續費 F-tFet
charter 營業執照 <
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chartered accountant 會計師 $^IjFdD
chattles 動產 OF-WUa4t
check 支票 l# BZzJ?~
che stub 支票存根 r},lu=em
closed account 己結清賬戶 "?[7#d])
closing 結算 S[sr'ZW
closing entries 結賬紀錄 ?cJA^W
closing stock 期末存貨 lfgtcR {l5
closing the book 結賬 N5ci};?
columnar journal 多欄日記賬 ~.H~XKw
combination 聯合 &~}@u[=ux
commission 佣金 )WclV~
commodity 商品 V:8@)Hc=
common stock 普通股 >'.[G:b
company 公司 :i}@Br+R7L
compensation 賠償 G}q<{<+$
compound interest 複利 X7b!;%3@
consignee 承銷人 c l9$g7
consignment 寄銷 MU*It"@}2
consignor 寄銷人 IE}Sdeqi)
consolidated balance sheet 合併資產負債表 c~37+^B:
consolidated profit and loss account 合併損益表 EFD?di)s
consolidation 合併 G4O3h Y.`
construction cost 營建成本 1[px`%DR~
construction revenue 營建收入 5E0w n'
contract 合同 IOS^|2:,
control account 統制賬戶 {F/q{c~]
copyright 版權 Eny!R@u7q
corporation 公司 _V&x`ks
cost 成本 [)0
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cost accounting 成本會計 \D ^7Z97
cost of labour 勞工成本 Wy!uRzbBv
cost of production 生產成本 w7r'SCVh3+
cost of manufacture 製造成本 !9PX\Xbn
cost of sales 銷貨成本 2zM-Ob<U`
cost price 成本價格 C&e8a9*,(a
credit 貸方 4NJVW+:2
credit note 收款通知單 1B(G]o_>!
creditor 債權人 UL[uh@4
crossed check 橫線支票 $8=(I2&TW
current account 往來活期賬戶 n}f3Vrl
current asset 流動資產 >r~|1kQ.
current liability 流動負債 g(1"GKg
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current profit and loss 本期損益 y%JF8R;n
debit 借方 *0lt$F$~b
debt 債務 ;
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debtor 債務人 +<z7ds{Z
deed 契據 o;E(Kj
deferred assets 遞延資產 KjC[q
deferred liabilities 遞延負債 ^^7gDgT
delivery 交貨 T:Bzz)2/
delivery expense 送貨費 fG3wc
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delivery order 出貨單 J#+Op/mmo
demand draft 即期匯票 BL7>dZOa
demand note 即期票據 mqubXS;J|P
demurrage charge 延期費 t6j-?c('
deposit 存款 5%'o%`?i
deposit slip 存款單 4_WH
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depreciation 折舊 UC.8DaIPN
direct cost 直接成本 I{Rz,D uAL
direct labour 直接人工 $f9 ,##/
director 董事 `..EQBM
discount 折扣 . c#90RP
discount on purchase 進貨折扣 f]hBPkZ6
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