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。 r& RJ'z
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acceptance 承兌 AzGbvBI&V
account 賬戶 Z(E.F,k
accountant 會計員 uPFbKSJj
accounting 會計 YU87l
accounting system 會計制度 %[,^2s
accounts payable 應付賬款 (1,4egMpR
accounts receivable 應收賬款
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accumulated profits 累積利益 Nf~B 1vkp
adjusting entry ?#123;整記錄 acpc[^'
adjustment ?#123;整 B_r:da CS:
administration expense 管理費用 cP
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advances 預付 r|jBKq~
advertising expense 廣告費 qztL M?iV
agency 代理 hO3C
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agent 代理人 "|
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agreement 契約 4[0.M
allotments 分配數 >03JQe_#*L
allowance 津貼 =F*{O=
amalgamation 合併 ZDrTPnA[
amortization 攤銷 .bMU$ O1
amortized cost 應攤成本 E;a9RV|
annuities 年金 Tq6@
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applied cost 已分配成本 TI'~K}Te
applied expense 已分配費用 Dx3Sf}G
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applied manufacturing expense 己分配製造費用 D@mqfi(x
apportioned charge 攤派費用 iow8H' F
appreciation 漲價 [s!c c:JR
article of association 公司章程 4_eFc$^
assessment 課稅 {*|$@%y!
assets 資產 Zfr?(y+3
attorney fee 律師費 FLlL0Gu
audit 審計
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auditor 審計員 7`X9s~B
average 平均數 b~G|Bhxa
average cost 平均成本 1n
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bad debt 壞賬 6? (8KsaN
balance 餘額 y/?;s]>b
balance sheet 資產負債表 XG6UV('
bank account 銀行賬戶 HPWjNwM
bank balance 銀行結存 h9{'w
bank charge 銀行手續費 q->46{s|
bank deposit 銀行存款 pQxi0/d p
bank discount 銀行貼現 =>h~<88#5
bank draft 銀行匯票 j@s,5:;[
bank loan 銀行借款 u`X}AKC
bank overdraft 銀行透支 _nnl+S>K
bankers acceptance 銀行承兌 LYiz:cQh
bankruptcy 破產 j#XU\G
bearer 持票人 mCpoaGV_
beneficiary 受益人 Y6@A@VJ
bequest 遺產 ~Urj:l
bill 票據 z[, `
bill of exchange 匯票
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bill of lading 提單 k@R)_,2HH
bills discounted 貼現票據 Z.0^:rVp~
bills payable 應付票據 0r\hX6 k
bills receivable 應收票據 4a~9?}V:
board of directors 董事會
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bonds 債券 hE/y"SP3
bonus 紅利 RT2a:3f
book value 賬面價值 Zj
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bookkeeper 簿記員 g'b)] Q
bookkeeping 簿記 \oGZM0j
branch office general ledger 支店往來賬戶 ~#
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broker 經紀人 .~
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brought down 接前 HPj7i;?O
brought forward 接上頁 _zO,VL
budget 預算 J`3pXc$.
by-product 副產品 3' 6>zp
by-product sales 副產品銷售 (5N&b
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capital 股本 \bb,gRfP
capital income 資本收益 SIRZ_lt$r
capital outlay 資本支出 qx/GioPU
capital stock 股本 {/ _.]Vh
capital stock certificate 股票 1<qq6 9x
carried down 移後 7[V'3
carried forward 移下頁 |v{a5|<E
cash 現金 T3{qn$t8
cash account 現金賬戶 L*VGdZ
cash in bank 存銀行現金 \9BIRY`
cash on delivery 交貨收款 B|~\m~
cash on hand 庫存現金 ]Ikj Z=
cash payment 現金支付 .Is
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cash purchase 現購 o0Hh&:6!M
cash sale 現沽 ^f1}:g
cashier 出?#123;員 HWGlC <
cashiers check 本票 !/$BXUrd
certificate of deposit 存款單折 p<6pmW3
certificate of indebtedness 借據 sM~|}|p
certified check 保付支票 NzRL(A6V
certified public accountant 會計師 4oOe
charges 費用 gzHjD-g-<
charge for remittances 匯水手續費 *4[3?~_B#6
charter 營業執照 I\DT(9
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chartered accountant 會計師 n4CzReG
chattles 動產 U]ouBG8/
check 支票 37!}8
che stub 支票存根 gy<pN?Mw
closed account 己結清賬戶 f.'o4HSj
closing 結算 3!CI=(^IY
closing entries 結賬紀錄 Fu m1w
closing stock 期末存貨 Vo(d)"m?
closing the book 結賬 `)H.TMI
columnar journal 多欄日記賬 jvm
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combination 聯合 "$:nz}
commission 佣金 '&T4ryq3"
commodity 商品 ,)Z^b$H]
common stock 普通股 Tj*zlb4
company 公司
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compensation 賠償 JCaT^KLz
compound interest 複利 m.EWYO0XQ
consignee 承銷人 :d!.E$S
consignment 寄銷 Khw!+!(H
consignor 寄銷人 ZT_ EpT=1
consolidated balance sheet 合併資產負債表 K22W=B)Ln
consolidated profit and loss account 合併損益表 c6dL
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consolidation 合併 |vWx[=`o
construction cost 營建成本 0/(YH
construction revenue 營建收入 8X*6i-j5E
contract 合同 Vv=d
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control account 統制賬戶 P RX:*0
copyright 版權 ]b<k%
corporation 公司 qdj,Qz9ly
cost 成本 K$'
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cost accounting 成本會計 iQin|$F_O
cost of labour 勞工成本 Gz~P
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cost of production 生產成本 ;Cyt2]F
cost of manufacture 製造成本 S]{K^Q),
cost of sales 銷貨成本
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cost price 成本價格 "W:'cIw
credit 貸方 /k}vm3
credit note 收款通知單 ~`mOs1 d
creditor 債權人 U#,2et6
crossed check 橫線支票 {?BxVDD07
current account 往來活期賬戶 ]rHdG^0uss
current asset 流動資產 -@L*i|A
current liability 流動負債 6]Ppa ~Xwq
current profit and loss 本期損益 WGVvBX7#
debit 借方 ga~rllm;i
debt 債務 +l&ZN\@0
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debtor 債務人 o $p*C
deed 契據 "o}3i!2Qr
deferred assets 遞延資產 q^goi1
deferred liabilities 遞延負債 A*~zdZ p
delivery 交貨 |' mgo
delivery expense 送貨費 01
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delivery order 出貨單 \nPa>2r
demand draft 即期匯票 *]O[ZjyOY
demand note 即期票據 C8@SuJ
demurrage charge 延期費 M_UhFY='
deposit 存款 ^^)D!I"cA,
deposit slip 存款單 Al'
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depreciation 折舊 G4MNcy
direct cost 直接成本 MBDu0
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direct labour 直接人工 WQ =C5^u
director 董事 ],&WA?>G
discount 折扣 xC!, v 0&
discount on purchase 進貨折扣 EQz`o+
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