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。 QN!.~>
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account 賬戶 Tz/=\_}
accountant 會計員 T\
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accounting 會計 h$\+r<
accounting system 會計制度 v(Vm:oK,
accounts payable 應付賬款 [+7 Nu
accounts receivable 應收賬款 #fT1\1[]
accumulated profits 累積利益 kl4u]MyL#
adjusting entry ?#123;整記錄
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adjustment ?#123;整 y9<]F6TT
administration expense 管理費用 @C
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advances 預付 5Z
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advertising expense 廣告費 4(2iR0N
agency 代理 gZ{q85C.>
agent 代理人 H~fX>6>
agreement 契約 x !)[l;
allotments 分配數 PWErlA:58
allowance 津貼 6:
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amalgamation 合併 #~ikR.-+Eq
amortization 攤銷 AfQ?jKk&{'
amortized cost 應攤成本 -s]
annuities 年金 <|qh5Scp
applied cost 已分配成本 :i{$p00
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applied expense 已分配費用 |q0MM^%"
applied manufacturing expense 己分配製造費用 >$^v@jf
apportioned charge 攤派費用 ' pnkm0=`
appreciation 漲價 ^Ob#B!=
article of association 公司章程 MqA%hlq
assessment 課稅 pxj}%
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assets 資產 FPg5!O%
attorney fee 律師費 <W$Ig@4[.d
audit 審計 SLCV|@G
auditor 審計員 Z:TW{:lrI
average 平均數 ZW+[f$X
average cost 平均成本 _6Ex}`fyJ
bad debt 壞賬 kqyVUfX$3
balance 餘額 l~cT]Ep
balance sheet 資產負債表 y7&8P8R
bank account 銀行賬戶 G"_ 8`l
bank balance 銀行結存 e+_~a8 -|
bank charge 銀行手續費 RA5*QW
bank deposit 銀行存款 (YOp
bank discount 銀行貼現 jg,oGtRz
bank draft 銀行匯票 N.j?:
bank loan 銀行借款 V={`k$p
bank overdraft 銀行透支 f;Cu@z{b
bankers acceptance 銀行承兌
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bankruptcy 破產 qa|"kRCO
bearer 持票人 -~wGJM
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beneficiary 受益人 ;'\#+GZ9p
bequest 遺產 lDBn3U&z>
bill 票據 d{~5tv- H
bill of exchange 匯票 i2h,=NHJh?
bill of lading 提單 yP&SA+
bills discounted 貼現票據 M=HP!hn
bills payable 應付票據 t&GjW6]W
bills receivable 應收票據 l}#z#L2,`
board of directors 董事會 Y~R['u,
bonds 債券 FN-j@
bonus 紅利 #<^ngoOj
book value 賬面價值 o*d+W7l
bookkeeper 簿記員 `63?FzTy
bookkeeping 簿記 )2 Omsh
branch office general ledger 支店往來賬戶 uU7s4oJ|
broker 經紀人 k!%[W,*
brought down 接前 ^CZ)!3qd1
brought forward 接上頁 e~wuoE:M3
budget 預算 81(.{Y839_
by-product 副產品 9PpPAF
by-product sales 副產品銷售 9/La_:K
capital 股本
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capital income 資本收益 .:<-E%
capital outlay 資本支出 hH=H/L_Z
capital stock 股本 m/2LwN
capital stock certificate 股票 Hg~O0p}[
carried down 移後 |VY+!
carried forward 移下頁 K
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cash 現金 ?<Tt1fpG
cash account 現金賬戶 im}=
cash in bank 存銀行現金 `#X\@?'5
cash on delivery 交貨收款 Ym)8L.
cash on hand 庫存現金 s'4S,
cash payment 現金支付 L `fDc
cash purchase 現購 ywPFL/@
cash sale 現沽 T'n~QfU
cashier 出?#123;員 c]qq *k#
cashiers check 本票 9c/&+j
certificate of deposit 存款單折 K):MT[/"
certificate of indebtedness 借據 B{:JD^V!
certified check 保付支票 Tug}P K
certified public accountant 會計師 5<?O S &B
charges 費用 N*k` 'T
charge for remittances 匯水手續費 ?1r>t"e5
charter 營業執照 "IK QFt'
chartered accountant 會計師 **zh>Y}6
chattles 動產 7y4!K$c$
check 支票 ?q&*|-%)_d
che stub 支票存根 F?+K~['i
closed account 己結清賬戶 ,ZVC@P,L
closing 結算 AWp{n
closing entries 結賬紀錄 ? qn0].
closing stock 期末存貨 MZpG1
closing the book 結賬 WVP^C71
columnar journal 多欄日記賬 Lyx \ s;
combination 聯合 :/Zy=F9:
commission 佣金 f}4bnu3
commodity 商品 pa7Iz^i
common stock 普通股 1NP(3yt%
company 公司 *
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compensation 賠償 l9U^[;D
compound interest 複利 L_>j
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consignee 承銷人 sknta0^=2
consignment 寄銷 DI P(
consignor 寄銷人 SnMHk3(\
consolidated balance sheet 合併資產負債表 De^GWO.?bT
consolidated profit and loss account 合併損益表 PMDx5-{A/t
consolidation 合併 H.8f-c-4we
construction cost 營建成本 h\ZnUn_J
construction revenue 營建收入 }CR@XD}[
contract 合同 /$'R!d5r
control account 統制賬戶 n4albG4
copyright 版權 CM ; r\,o
corporation 公司 -ejH%CT
cost 成本 hFDY2Cp]D
cost accounting 成本會計 <X7x
cost of labour 勞工成本 wnf'-dw]
cost of production 生產成本 J/M_cO*U
cost of manufacture 製造成本 p Rt=5WZ
cost of sales 銷貨成本 DE GEr-
cost price 成本價格 x Z3b)j2D
credit 貸方 {Z>OAR#
credit note 收款通知單 w7.I0)MH
creditor 債權人 ";jj`
crossed check 橫線支票 ])dq4\Bw
current account 往來活期賬戶 ~ccwu
current asset 流動資產 ZDVz+L|p
current liability 流動負債 L-7?:
current profit and loss 本期損益 pi>,>-Z
debit 借方 wSTy2Oyo;
debt 債務 MuzlUW ]
debtor 債務人 gNon*\a,-B
deed 契據 , _K /e
deferred assets 遞延資產 95.m^~5
deferred liabilities 遞延負債 aP}kl[W
delivery 交貨 [25[c><:w"
delivery expense 送貨費 sN6R0YW
delivery order 出貨單 fc'NU(70c
demand draft 即期匯票 9v=fE2`-
demand note 即期票據 :iWW2fY
demurrage charge 延期費 PcXz4
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deposit 存款 oDY
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deposit slip 存款單 $^ \8-k "
depreciation 折舊 KrcL*j&^
direct cost 直接成本 >t-9yO1XQq
direct labour 直接人工 VdrqbZ
director 董事 K{eq'F5M
discount 折扣 2X=
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discount on purchase 進貨折扣 GadZ!_.f
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