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。 WL$Ee=
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acceptance 承兌 98eiYh
account 賬戶 $Nvt:X_
accountant 會計員 90L
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accounting 會計 #D M%_HXDi
accounting system 會計制度 0KO_bF#EB=
accounts payable 應付賬款 6*cG>I.Z
accounts receivable 應收賬款 n_\VG[f
accumulated profits 累積利益 S%gb1's
adjusting entry ?#123;整記錄 QLrFAV
adjustment ?#123;整 |@?B%sY
administration expense 管理費用 H((!
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advances 預付 \PU3{_G]
advertising expense 廣告費 l
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agency 代理 RFd.L@-]
agent 代理人 FJKW=1=,
agreement 契約 /3->TS
allotments 分配數 ga&l.:lo
allowance 津貼 D,%R[F?5O
amalgamation 合併 HSGM&!5mW
amortization 攤銷 ON#\W>MK?
amortized cost 應攤成本 `RDlk
annuities 年金 ',j'Hf
applied cost 已分配成本 S'M=P_-7
applied expense 已分配費用 w='1uV<6
applied manufacturing expense 己分配製造費用 JR
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apportioned charge 攤派費用 So; ;
appreciation 漲價 yL/EIN
article of association 公司章程 Jv1igA21_h
assessment 課稅 6z
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assets 資產
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attorney fee 律師費 08AC9
audit 審計 Qb}7lm{r
auditor 審計員 `3+yu'
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average 平均數 uU(G &:@
average cost 平均成本 \hN\px
bad debt 壞賬 Jcf'Zw"\
balance 餘額 1];rW`Bw
balance sheet 資產負債表 _"n1"%Ns
bank account 銀行賬戶 2`>/y
bank balance 銀行結存 ?hUC#{
bank charge 銀行手續費 .|Y2'TWQ
bank deposit 銀行存款 AY4ZU CqI
bank discount 銀行貼現 dA>=#/"
bank draft 銀行匯票 wuE] ju<
bank loan 銀行借款 w"d~R
bank overdraft 銀行透支 XH4!|wz
bankers acceptance 銀行承兌 =g4^tIYq
bankruptcy 破產 '7G'R
bearer 持票人 wy6> ^_z
beneficiary 受益人 ].53t"*
bequest 遺產 Qr]xj7\@i
bill 票據 &.z: i5&o!
bill of exchange 匯票 0VC8'6S_k
bill of lading 提單 ?8[,0l:|
bills discounted 貼現票據 ULc oti=,
bills payable 應付票據 {a`t1oX(
bills receivable 應收票據 ,73kh
board of directors 董事會 WNSf$D{p
bonds 債券 dr0<K[S_
bonus 紅利 $z,lq#zzl
book value 賬面價值
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bookkeeper 簿記員 "?EoYF_
bookkeeping 簿記 nEu,1
branch office general ledger 支店往來賬戶 z{:T~s
broker 經紀人 [
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brought down 接前 z}\TS.
brought forward 接上頁 ?"f\"N
budget 預算 H.|v^e
by-product 副產品 BwtjTwd
by-product sales 副產品銷售 kKr|PFz
capital 股本 :0G "EM4
capital income 資本收益 .),ql_sXr
capital outlay 資本支出 M{I8b<hY
capital stock 股本 [kwVxaI
capital stock certificate 股票 oC0K!{R*
carried down 移後 7U68|\fI!
carried forward 移下頁 JJ@O5
cash 現金 ,E,oz {,i(
cash account 現金賬戶 )X-
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cash in bank 存銀行現金 SKf9
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cash on delivery 交貨收款 l/9V59Fv9
cash on hand 庫存現金 >zcR ?PPs
cash payment 現金支付 |9>?{
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cash purchase 現購 &}}c>]m
cash sale 現沽 d`]|i:*q
cashier 出?#123;員 cU
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cashiers check 本票 dw{L,u`68
certificate of deposit 存款單折 sLiKcR8^
certificate of indebtedness 借據 =^ur@E
certified check 保付支票 `s
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certified public accountant 會計師 $s$j</.q
charges 費用 %oVoE2T{@
charge for remittances 匯水手續費 [ ySO
charter 營業執照 "e]1|~
chartered accountant 會計師 !14aw9Q
chattles 動產 7A0D[?^xe
check 支票 {pJ{UJKv?
che stub 支票存根 H]e%8w))0
closed account 己結清賬戶 0}:- t^P
closing 結算 o.Ld
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closing entries 結賬紀錄 M$&aNt;
closing stock 期末存貨 =7%1]
closing the book 結賬 mqL&b