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。 m(*CuM[E
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acceptance 承兌 9FJU'$FN
account 賬戶 p
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accountant 會計員 TyGXDU
accounting 會計 h r* KDT^!
accounting system 會計制度 33"{"2==`
accounts payable 應付賬款 mQo]k
accounts receivable 應收賬款 3YA !2
accumulated profits 累積利益 {,P&05iSi
adjusting entry ?#123;整記錄 W!GgtQw{F
adjustment ?#123;整 G^r^" j
administration expense 管理費用 jr~76
advances 預付 pX6OhwkTK
advertising expense 廣告費 0r:8ni%cL
agency 代理 (_U&EX%
agent 代理人 xJc'tT6@
agreement 契約 qC`"<R=GX
allotments 分配數 mIl^
allowance 津貼 MEq
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amalgamation 合併 o7]h;Zg5r
amortization 攤銷 .`xcR]PQ
amortized cost 應攤成本 1Voo($q.
annuities 年金 ?A,gDk/#
applied cost 已分配成本 d-xKm2sH
applied expense 已分配費用 9I^_n+E
applied manufacturing expense 己分配製造費用 >UR-37g{p
apportioned charge 攤派費用 o8Q(,P
appreciation 漲價 KWN0$*4
article of association 公司章程 }ndH |,
assessment 課稅 A+;]# 1y(D
assets 資產 (w"zI!
attorney fee 律師費 }JrM!'
audit 審計 F!^ Y!Y@H
auditor 審計員 0+cRUH9Ew
average 平均數 ZaXK=%z
average cost 平均成本 _3hCu/BV
bad debt 壞賬 B\Rq0N]' M
balance 餘額 ad
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balance sheet 資產負債表 8oN4!#:
bank account 銀行賬戶 F
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bank balance 銀行結存 UmInAH4
bank charge 銀行手續費 ?ew^%1!W.
bank deposit 銀行存款 z\fD}`^8
bank discount 銀行貼現 /M B0%6m
bank draft 銀行匯票 Y:*mAv;&
bank loan 銀行借款 bpKMQrwd
bank overdraft 銀行透支 #r:J,D6*
bankers acceptance 銀行承兌 Njz,y}\
bankruptcy 破產 zS|%+er~zO
bearer 持票人 D
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beneficiary 受益人 \!z=x#!O$
bequest 遺產 VaSw}q/o:/
bill 票據 >n
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bill of exchange 匯票 C=%go1! $
bill of lading 提單 .R biF
bills discounted 貼現票據 =NyzX&H6
bills payable 應付票據 N-K.#5
bills receivable 應收票據 6t/})Xv
board of directors 董事會 N |7
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bonds 債券 klJDYFX=HK
bonus 紅利 >2>xr"
book value 賬面價值 *~2jP;$
bookkeeper 簿記員 YM+}Mmu
bookkeeping 簿記 z9;vE7n!
branch office general ledger 支店往來賬戶 pB?a5jpA
broker 經紀人 -+Quw2465^
brought down 接前 My_fm?n
brought forward 接上頁 fB;'U
budget 預算 otX#}} +
by-product 副產品 McH*J j
by-product sales 副產品銷售 kD MS7y<s
capital 股本 POUB{ba
capital income 資本收益 EX8]i,s|E
capital outlay 資本支出 AVNB)K"
capital stock 股本 {vA;#6B|
capital stock certificate 股票 dA\>z[n=
carried down 移後 :qgdn,Me
carried forward 移下頁 +=u*!6S
cash 現金 Nk}Hvg*(
cash account 現金賬戶 '>'h7F=tY
cash in bank 存銀行現金 :Q$3P+6 a
cash on delivery 交貨收款 z?1GJ8
cash on hand 庫存現金 K< Ct
cash payment 現金支付 q2gc.]K\
cash purchase 現購 xH3SVn(I
cash sale 現沽 alHwN^GhP
cashier 出?#123;員 ;hd> v&u#
cashiers check 本票 \mWXr*;
certificate of deposit 存款單折 e/@udau
certificate of indebtedness 借據 K%Q^2"Eb0
certified check 保付支票 fVR ~PG0
certified public accountant 會計師 ,,BNUj/:
charges 費用 ub4(mS
charge for remittances 匯水手續費 ZpI _/
charter 營業執照 Dtd
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chartered accountant 會計師 rYm<U!k
chattles 動產 -uO< ]
check 支票 GXJ3E"_.
che stub 支票存根 |a\s}M1
closed account 己結清賬戶 Ie4*#N_
closing 結算 #c/v2
closing entries 結賬紀錄 #)cRD#0
closing stock 期末存貨 s#*
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closing the book 結賬 '[\%P2c)Q
columnar journal 多欄日記賬 8Bhot,u'T
combination 聯合 >]C;sP
commission 佣金 H,3$TNXy
commodity 商品 9R.tkc|K
common stock 普通股 R+!2 j
company 公司 B*DH^";t
compensation 賠償 ?7a<V+V:
compound interest 複利 a
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consignee 承銷人 "lN<v=
consignment 寄銷 T("Fh}
consignor 寄銷人 6LvUi|~"<
consolidated balance sheet 合併資產負債表 c%uhQ62
consolidated profit and loss account 合併損益表 2px5>4<
consolidation 合併 {p6",d."N&
construction cost 營建成本 :Q\h'$C
construction revenue 營建收入 wJ IJPYTK
contract 合同 mYt(`S*q
control account 統制賬戶
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copyright 版權 1egryp
corporation 公司 /!AdX0dx
cost 成本 rM>&!?y+
cost accounting 成本會計 {-17;M$
cost of labour 勞工成本 |C-B=XE;3
cost of production 生產成本 WNL3+
cost of manufacture 製造成本 @}fnR(fS
cost of sales 銷貨成本 Iun!rv
cost price 成本價格 UbQeN
credit 貸方 4eIu@
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credit note 收款通知單 pF"z)E|^
creditor 債權人 06Uxd\E~
crossed check 橫線支票 3)dT+lZ
current account 往來活期賬戶 zROyG
current asset 流動資產 G9VzVx#T#
current liability 流動負債 Saz+GQ G
current profit and loss 本期損益 6[qRb+ds
debit 借方 ^ /g&Q
debt 債務 vBM\W%T|d
debtor 債務人 &V$'{
deed 契據 9=JU&/!
deferred assets 遞延資產 ={feN L
deferred liabilities 遞延負債 1N#TL"lMS
delivery 交貨 1/1P;8F@G
delivery expense 送貨費 iZ_R
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delivery order 出貨單 bWMM[
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demand draft 即期匯票 lbv, jS
demand note 即期票據 AA05wpu8
demurrage charge 延期費 wz6e^ g
deposit 存款 );Gt!]p`;
deposit slip 存款單
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depreciation 折舊 WtlIrdc
direct cost 直接成本 53(m9YLk
direct labour 直接人工 0/] @#G
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director 董事 fylaH(LER
discount 折扣 yUH8
discount on purchase 進貨折扣 u $sX6
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