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。 j(~ *'&|(
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acceptance 承兌 jM\*A#Jo5
account 賬戶 P6MRd/y |
accountant 會計員 I* VCpaA
accounting 會計 E= `6-H{
accounting system 會計制度 Ld B($4,
accounts payable 應付賬款 .Lfo)?zG
accounts receivable 應收賬款 n8.kE)?
accumulated profits 累積利益 5Ba[k[b^
adjusting entry ?#123;整記錄 =|=.>?t6Z0
adjustment ?#123;整 A'nq}t 3
administration expense 管理費用 Q[#vTB$f
advances 預付 s@fTj$h
advertising expense 廣告費 `_&Vt=7lG
agency 代理
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agent 代理人 JsotOic%
agreement 契約 'g9"Qv?0{`
allotments 分配數 J!DF^
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allowance 津貼 /<rt1&0
amalgamation 合併 5Vi>%5A>l
amortization 攤銷 &7_Qd4=08w
amortized cost 應攤成本 )Z %T27r,^
annuities 年金 =~+DUMBT
applied cost 已分配成本 S/ibb&
applied expense 已分配費用 9aJ%`i
applied manufacturing expense 己分配製造費用 ;*,f<
apportioned charge 攤派費用 mA{~PpSb
appreciation 漲價 .$#r
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article of association 公司章程 q7&6r|w1I
assessment 課稅 n#=o?!_4
assets 資產 5^j45'%I
attorney fee 律師費 r#6_]ep}<'
audit 審計 SRSvot};C
auditor 審計員 c*R/]Dn
average 平均數 I<A6Z&*un
average cost 平均成本 JCW\ *R
bad debt 壞賬 Vrvic4
balance 餘額 +b3^.wkq
balance sheet 資產負債表 +Y+Y6Ac[}
bank account 銀行賬戶 `~cuQ<3Tn
bank balance 銀行結存 SvR7eC
bank charge 銀行手續費 B^^r\L9
bank deposit 銀行存款 gsn)Wv$h
bank discount 銀行貼現 M5x U9
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bank draft 銀行匯票 t>H`X~SR?
bank loan 銀行借款 07hF2[i
bank overdraft 銀行透支 WMj}kq)SY)
bankers acceptance 銀行承兌 TFuR@KaBR
bankruptcy 破產 hxS 6:5Uc
bearer 持票人 z'`y,8Y 1l
beneficiary 受益人 4WB-Ec
bequest 遺產 6[]]Y,Y
bill 票據 `ImE% r!
bill of exchange 匯票 "H
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bill of lading 提單 $2%f 8&
bills discounted 貼現票據 4
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bills payable 應付票據 \Y}3cE
bills receivable 應收票據 A7c/N=Cp^
board of directors 董事會 72veLB
bonds 債券 |{@FMxn|q
bonus 紅利 n k2om$nN
book value 賬面價值 *x)8fAr
bookkeeper 簿記員 m5Tr-w$QY
bookkeeping 簿記 $m CarFV-T
branch office general ledger 支店往來賬戶 lKgKtQpi
broker 經紀人 wK}\_2?
brought down 接前 b9XW9O`B
brought forward 接上頁 ko^\HSXl
budget 預算 Q%-di=
by-product 副產品 { m|pl
by-product sales 副產品銷售 'L{8@gqi
capital 股本 F"N60>>
capital income 資本收益 \qUKP"dr
capital outlay 資本支出 |A8/FU2{
capital stock 股本 X(7qZ
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capital stock certificate 股票 &*
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carried down 移後 # M!!CX*k
carried forward 移下頁 /W<>G7%
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cash 現金 0D8K=h&e
cash account 現金賬戶 a
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cash in bank 存銀行現金 g&n )fF
cash on delivery 交貨收款 a[2vjFf#C
cash on hand 庫存現金 W14Vm(`N
cash payment 現金支付 6&bIXy
cash purchase 現購 MfmACd^3$
cash sale 現沽 rcGb[=B f
cashier 出?#123;員 %_Yx<wR%
cashiers check 本票 4Bl{WyMJ |
certificate of deposit 存款單折 fQP {|+4
certificate of indebtedness 借據 o!~Jzd.=h
certified check 保付支票 C.kxQ<
certified public accountant 會計師 2<hpK!R
charges 費用 [{r}u
charge for remittances 匯水手續費 M?/jkc.8H
charter 營業執照 FE o269Ur
chartered accountant 會計師 \(">K
chattles 動產 [ 4;Ii
check 支票 +78CvjG
che stub 支票存根 =tU{7i*+
closed account 己結清賬戶 CB&iI'
closing 結算 TT9z_Q5~
closing entries 結賬紀錄 ,j 5&6X=1M
closing stock 期末存貨 kg`.[{k
closing the book 結賬 ^V|Oxp'7_
columnar journal 多欄日記賬 3/#:~a9Q
combination 聯合 a" H WGY
commission 佣金 V)P&Zw
commodity 商品 RaTH\>n
common stock 普通股 ejA%%5q
company 公司 IG3,XW
compensation 賠償 $3,ryXp7
compound interest 複利 Od?qz1
consignee 承銷人 iV fgDo
consignment 寄銷 r_YIpnJ
consignor 寄銷人 _sy'.Fo
consolidated balance sheet 合併資產負債表 oy<WUb9W
consolidated profit and loss account 合併損益表 KFZm`,+69
consolidation 合併 .`CZUKG
construction cost 營建成本 *6U&Qy-M
construction revenue 營建收入 -TZ p
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contract 合同 2Dd|~{%
control account 統制賬戶 KgW:@X7wvM
copyright 版權 LB/C-n.`
corporation 公司 '$ef+@y
cost 成本 ~}ET?Q7t
cost accounting 成本會計 DKVT(#@T
cost of labour 勞工成本 t!K*pM
cost of production 生產成本 {iG@U=>
cost of manufacture 製造成本 d^(1TNS
cost of sales 銷貨成本 kw`WH)+F
cost price 成本價格 S^Au#1e
credit 貸方 3DaQo
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credit note 收款通知單 i*eAdIi
creditor 債權人 r ]>\~&?^F
crossed check 橫線支票 )wVIb)`R>Y
current account 往來活期賬戶 BGr.yEy
current asset 流動資產 g=T/_
current liability 流動負債 FecktD=
current profit and loss 本期損益 W9oAjO NE
debit 借方 PIXL6
debt 債務 ",>H(wJ8
debtor 債務人 iRi{$.pVJ
deed 契據 -|Kzo_"
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deferred assets 遞延資產 u
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deferred liabilities 遞延負債 =e?$ M
delivery 交貨 vB!|\eJ
delivery expense 送貨費 U1_&gy @y
delivery order 出貨單 /=?ETth @
demand draft 即期匯票 Npn=cLC&
demand note 即期票據 vs
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demurrage charge 延期費 F\ctu aLC
deposit 存款 -6sW6;Q
deposit slip 存款單 IaFr&
depreciation 折舊 D5?phyC[Z
direct cost 直接成本
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direct labour 直接人工 (qwdQMj`
director 董事 n-QJ;37\
discount 折扣 O3V.^_k;
discount on purchase 進貨折扣 oPKXZU(c
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