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。 rm3~]
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acceptance 承兌 _QY0j%W
account 賬戶 qh F/iUE
accountant 會計員 *1; <xeVD
accounting 會計 mtm BL2?
accounting system 會計制度 `9S<E
accounts payable 應付賬款 .t"s>jq 1
accounts receivable 應收賬款 JkQ4'$:
accumulated profits 累積利益 ZW+{<XTof4
adjusting entry ?#123;整記錄 QnaMj
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adjustment ?#123;整 :8Q6=K87
administration expense 管理費用 qx0J}6+NlU
advances 預付 Qkr'C
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advertising expense 廣告費 #ye++.7WK
agency 代理 Z?"Pkc.Ei
agent 代理人 l4;/[Q>Z
agreement 契約 Am kHVg
allotments 分配數 68 - I2@&
allowance 津貼 B S b!{|]
amalgamation 合併 /=m=i%& #
amortization 攤銷 mqq~&nI
amortized cost 應攤成本 x0Tb7y`
annuities 年金 >L&>B5)9
applied cost 已分配成本 2{+\\.4Evk
applied expense 已分配費用 !WVF{L,/I
applied manufacturing expense 己分配製造費用 3@ay9!Xq
apportioned charge 攤派費用 G;fP
appreciation 漲價 t&0n"4$d'
article of association 公司章程 a&XURyp
assessment 課稅 \zj8| +
assets 資產 [|k@Suv |z
attorney fee 律師費 ^>9M2O['!s
audit 審計 @zd)]O]xH?
auditor 審計員 )
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average 平均數 Rq4\~F?
average cost 平均成本 !R)v2Mk|
bad debt 壞賬 )JuD !
balance 餘額 \8_&@uLm
balance sheet 資產負債表 A`X$jpAn&
bank account 銀行賬戶 og2]B\mN4
bank balance 銀行結存 zpg*hlv
bank charge 銀行手續費 1C .<@IZ
bank deposit 銀行存款 M5Pvc
bank discount 銀行貼現 sFCoRH|"c
bank draft 銀行匯票 FE$)[ w,m
bank loan 銀行借款 Qs;bVlp!H
bank overdraft 銀行透支 1S.nqOfx
bankers acceptance 銀行承兌 s{IycTbz
bankruptcy 破產 lXv{+ic
bearer 持票人 ajkRL|^
beneficiary 受益人 xQaN\):^8
bequest 遺產 'Ur$
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bill 票據 HK:?Y[ebs
bill of exchange 匯票 AO8`ItNZdT
bill of lading 提單 =P0~=UP
bills discounted 貼現票據 ,Y9lp)w
bills payable 應付票據 9O@eJ$
bills receivable 應收票據 EVRg/{X
board of directors 董事會 ]'T-6
bonds 債券 'H*S-d6V
bonus 紅利 70|Cn(p_
book value 賬面價值 %G\rL.H|
bookkeeper 簿記員 8b|&
bookkeeping 簿記 )ALf!E%{
branch office general ledger 支店往來賬戶 --
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broker 經紀人 |3"'>*
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brought down 接前 Qy@chN{eP
brought forward 接上頁 H$1R\rE`
budget 預算
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by-product 副產品 q
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by-product sales 副產品銷售 uWi+F)GS^K
capital 股本 a7OD%yQ
capital income 資本收益 0QEVL6gw
capital outlay 資本支出 XQlK}AK
capital stock 股本 ;t"#7\
capital stock certificate 股票
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carried down 移後 =wI,H@
carried forward 移下頁 %4+r&
cash 現金 MH!'g7iK8
cash account 現金賬戶 1(rH5z'F
cash in bank 存銀行現金 ]hv4EL(zi
cash on delivery 交貨收款 ETjlq]@j
cash on hand 庫存現金 !:rQ@PSy9
cash payment 現金支付 ho fZpM
cash purchase 現購 ]hL 1qS
cash sale 現沽 H$;K(,'
cashier 出?#123;員 &m
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cashiers check 本票 3x'BMAA+
certificate of deposit 存款單折 [<f\+g2ct
certificate of indebtedness 借據 0'z$"(6D
certified check 保付支票 ddlLS
certified public accountant 會計師 DghX(rs_
charges 費用 j"J2&Y2
charge for remittances 匯水手續費 0I~xD9l9
charter 營業執照 #N@sJyIN
chartered accountant 會計師 65s|gfu/
chattles 動產 Xm\tyLY
check 支票 R}>Gk
che stub 支票存根 ZqS'xN:k
closed account 己結清賬戶 }& `#
closing 結算 el7P
closing entries 結賬紀錄 ykX}T6T
closing stock 期末存貨 qK;n>BTe
closing the book 結賬 CKNH/[ZR,
columnar journal 多欄日記賬 Q[`_Y3@j
combination 聯合 & UL(r
commission 佣金 vL\wA_z"<H
commodity 商品 &7|=8Z[o
common stock 普通股 }T4"#'`
company 公司 C37KvLQ
compensation 賠償 ?<xGO@b
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compound interest 複利 mcp}F|ws
consignee 承銷人 QjF.U8
consignment 寄銷 /Q})%j1S0
consignor 寄銷人 b\dBt#mB!
consolidated balance sheet 合併資產負債表 ak
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consolidated profit and loss account 合併損益表 FU5vo
consolidation 合併 r?[PIf
construction cost 營建成本 Xk(c2s&
construction revenue 營建收入 7GWPsaPn
contract 合同 8WfF: R;
control account 統制賬戶 Hc5@gN
copyright 版權 )5Gzk&|
corporation 公司 5JIa?i>B
cost 成本 G5bi,^G7
cost accounting 成本會計 ;:8_H0X'K
cost of labour 勞工成本 >L?/Ph %d
cost of production 生產成本 /|`;|0/2
cost of manufacture 製造成本 1MX:^L!f8
cost of sales 銷貨成本 u+z$+[lm!G
cost price 成本價格 IEjKI"
credit 貸方 mNWmp_c,1
credit note 收款通知單 a}0\kDe
creditor 債權人 rsOon2|
crossed check 橫線支票 "4&HxD8_ih
current account 往來活期賬戶 6>SP5|GG
current asset 流動資產 n]6xrsE
current liability 流動負債 DJ[U^dWRn
current profit and loss 本期損益 kO~xE-(=
debit 借方 CPFd 33
debt 債務 YJ.'Yc
debtor 債務人 :7@"E
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deed 契據 6wIv7@Y
deferred assets 遞延資產 dB^J}_wp
deferred liabilities 遞延負債 Euk#C;uBg
delivery 交貨 b4S7Q"g
delivery expense 送貨費 eIg '
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delivery order 出貨單 9k& lq$
demand draft 即期匯票 cQ1oy-paD
demand note 即期票據 -`&4>\o2Lx
demurrage charge 延期費 (ZT*EFhb(
deposit 存款 8/Z
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deposit slip 存款單 ?U iwr{Q
depreciation 折舊 ofj7$se
direct cost 直接成本 2W$c%~j$2
direct labour 直接人工 )}]<o
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director 董事 ]J5[ZVz
discount 折扣 }i|o":-x+
discount on purchase 進貨折扣 #xm<|s
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