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。 d*8 c,
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acceptance 承兌 0O"GI33Mg
account 賬戶 c3i|q@ k
accountant 會計員 \f0I:%-
accounting 會計 a5z.c_7r
accounting system 會計制度 ANn{*h
accounts payable 應付賬款 BalOph4M[
accounts receivable 應收賬款 Rm)vY}v
accumulated profits 累積利益 Yca9G?^\v
adjusting entry ?#123;整記錄 4D9lZa}
adjustment ?#123;整 QRw306
administration expense 管理費用 W[j =!o
advances 預付 RYS]b[-xZz
advertising expense 廣告費 Z(*nZT,
agency 代理 CG$S?
agent 代理人 ~ $!eB/6ty
agreement 契約
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allotments 分配數 Pw
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allowance 津貼 Y5cUOfYT
amalgamation 合併 $:/y5zi
amortization 攤銷 9%kY8#%SV
amortized cost 應攤成本 T?^AllUZQR
annuities 年金 m!N_TOl-^
applied cost 已分配成本 Mwp#.du(
applied expense 已分配費用 N, ;'oL+
applied manufacturing expense 己分配製造費用 .l !:|Fd
apportioned charge 攤派費用 dq"b_pr;
appreciation 漲價 Qf7]t-Kp
article of association 公司章程 peR=J7
assessment 課稅 z`>a,X
assets 資產 r"Pj,}$A
attorney fee 律師費 REnRpp$
audit 審計 &FkKnz4IZ
auditor 審計員 (3{'GX2c
average 平均數 zu^?9k
average cost 平均成本 \qV5mD]"M
bad debt 壞賬 /M v\~vg$1
balance 餘額 !+9H=u
balance sheet 資產負債表 @
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bank account 銀行賬戶
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bank balance 銀行結存 vlp]!7v
bank charge 銀行手續費 n?!.r
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bank deposit 銀行存款
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bank discount 銀行貼現 V{ra,a*
bank draft 銀行匯票 Y@M=6G
bank loan 銀行借款 NT= ?@uxD
bank overdraft 銀行透支 ,'={/)c<
bankers acceptance 銀行承兌 ~W%A8`9
bankruptcy 破產 XrFyN(p
bearer 持票人 r7JILk
beneficiary 受益人 [M@i
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bequest 遺產 6(DK\58
bill 票據 %jqBYn0q'
bill of exchange 匯票 pb_mW;JVu
bill of lading 提單 .Z'CqBr[:
bills discounted 貼現票據 sZ]O&Za~
bills payable 應付票據 "&Q-'L!M'/
bills receivable 應收票據 K)l{3\9l|
board of directors 董事會 g0cCw2S
bonds 債券 NAx( Qi3
bonus 紅利 C&zgt
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book value 賬面價值 ogip#$A}3
bookkeeper 簿記員 @hQ+pG@s
bookkeeping 簿記 "EWU:9\0
branch office general ledger 支店往來賬戶 FspI[gUN,
broker 經紀人 $J=9$
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brought down 接前 Vu^J'>X
brought forward 接上頁 [q9TTJ@2
budget 預算 T/)$}#w0i
by-product 副產品 AG/nX?u7)t
by-product sales 副產品銷售 *)L%pH>`
capital 股本 8kH'ai
capital income 資本收益 $M$oNOT}Y
capital outlay 資本支出 |X~T</{8i
capital stock 股本 w_/q5]/V-5
capital stock certificate 股票 @ DU]XKv
carried down 移後 q<,?:g$k
carried forward 移下頁 h"#^0$f
cash 現金 5p
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cash account 現金賬戶 ;G;vpl
cash in bank 存銀行現金 Rj^bZ%t
cash on delivery 交貨收款 {LR?#.
cash on hand 庫存現金 `r+e!o
cash payment 現金支付 /<zBcpVNV
cash purchase 現購 vRn^n
cash sale 現沽 31Zl"-<#-
cashier 出?#123;員 1,,o_e\nn3
cashiers check 本票 uAK-%Uu?
certificate of deposit 存款單折 U/D\N0
certificate of indebtedness 借據 Z;7f
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certified check 保付支票 %mtW-drv>
certified public accountant 會計師 n
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charges 費用 g9GE0DbT`
charge for remittances 匯水手續費 wEKm3mY;
charter 營業執照 YUM%3
chartered accountant 會計師 Z^>3}\_v
chattles 動產 6>Lr
check 支票 'ZTE"KT
che stub 支票存根 r\` R$
closed account 己結清賬戶 d[-w&[iy
closing 結算 k+JDbJ@
closing entries 結賬紀錄 4K[U*-\"
closing stock 期末存貨 _9\ayR>d
closing the book 結賬 S
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columnar journal 多欄日記賬 #x':qBv#
combination 聯合 M2my>
commission 佣金 NrNbNFfo
commodity 商品 &wK%p/?
common stock 普通股 kTc'k
company 公司 A;Xn#t ,(K
compensation 賠償 \qNj?;B
compound interest 複利 X/2Xr(z"k
consignee 承銷人 %CD}A%~
consignment 寄銷 [KV
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consignor 寄銷人 3MNo&0M9
consolidated balance sheet 合併資產負債表 t9Pu:B6
consolidated profit and loss account 合併損益表 sJw3o7@pg
consolidation 合併 sW3-JA]
construction cost 營建成本 i7mT<w>?
construction revenue 營建收入 P]j{JL/g&
contract 合同 xwTN\7f>
control account 統制賬戶 |a3)U%rUEQ
copyright 版權 yZUB8erb.
corporation 公司 1ncY"S/VO
cost 成本 xo7H^!_
cost accounting 成本會計 T$0//7$')
cost of labour 勞工成本 6@ToPbj4
cost of production 生產成本 efl6U/'Ij
cost of manufacture 製造成本 +>44'M^Z|(
cost of sales 銷貨成本 T&w3IKb|}
cost price 成本價格 v?-pAA)ht
credit 貸方 HGh`O\f8
credit note 收款通知單 2/E3~X7
creditor 債權人 ~ NKw
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crossed check 橫線支票 "_}Hzpy5k
current account 往來活期賬戶 V78QV3
current asset 流動資產 D(@#Gd\Z@
current liability 流動負債 8QXxRD;0:
current profit and loss 本期損益 ,Hch->?Og
debit 借方 TPvS+_<oL{
debt 債務 {S'xZ._=
debtor 債務人 R1 hb-
deed 契據 kJZBQ<^
deferred assets 遞延資產 CP]BSyim'
deferred liabilities 遞延負債 C.}Z5BwS
delivery 交貨 )l\BZndf
delivery expense 送貨費 j42U|CuK
delivery order 出貨單 B&O931E7
demand draft 即期匯票 FxTOc@<
demand note 即期票據 9fzbR~s
demurrage charge 延期費 8ooj)
deposit 存款 _;G"{e.=
deposit slip 存款單 <,`=m|z9k
depreciation 折舊 h<$V ry}
direct cost 直接成本 #J\
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direct labour 直接人工 q/
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director 董事 Tm.(gK
discount 折扣 w`CGDF\Oo
discount on purchase 進貨折扣 }ytc oIuLf
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