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。 H,5##@X
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acceptance 承兌 Xy'qgK?
account 賬戶 9CW8l0
accountant 會計員 M~ ^ {S[o
accounting 會計 2`]_c=
accounting system 會計制度 q=|0lZ$`V_
accounts payable 應付賬款 2xJT!lN
accounts receivable 應收賬款 c-, 6k
accumulated profits 累積利益 G*$a81dAX
adjusting entry ?#123;整記錄 !&=%#i
adjustment ?#123;整 va_TC!{;
administration expense 管理費用 {aRZBIv
advances 預付 `9yR,Xk=l
advertising expense 廣告費 |}y6U< I
agency 代理 {x8UL7{
agent 代理人 xFcRp2W9R
agreement 契約 =P"Sm
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allotments 分配數 S.kFs{;1x
allowance 津貼 av*M#
amalgamation 合併 iTq~^9G
amortization 攤銷 Fo1|O&>
amortized cost 應攤成本 ;*8nd-\
annuities 年金 8*V8B=q}
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applied cost 已分配成本 >X(,(mKi
applied expense 已分配費用 v8L&F9
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applied manufacturing expense 己分配製造費用 yt-F2Z
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apportioned charge 攤派費用 koizk&)
appreciation 漲價 |UO&18Y7-
article of association 公司章程 Hx]{'?
assessment 課稅 c*"TmDY
assets 資產 i%R2#F7I
attorney fee 律師費 BkTGH.4G%
audit 審計 @Fl&@ $
auditor 審計員 aF'9
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average 平均數 oQvG3(.
average cost 平均成本 A-dL_3
bad debt 壞賬 (n~e2tZ/
balance 餘額 .7nr :P
balance sheet 資產負債表 s: .5S
bank account 銀行賬戶 x_3Zd
bank balance 銀行結存 ?+bDFM}
bank charge 銀行手續費 K)!?n
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bank deposit 銀行存款 q&- A}]
bank discount 銀行貼現 %joIe w]V3
bank draft 銀行匯票 >Tm|}\qEb
bank loan 銀行借款 }0({c~z\
bank overdraft 銀行透支 ?=]*r>a3
bankers acceptance 銀行承兌 Q.Kr;64G
bankruptcy 破產 n+EK}=DK
bearer 持票人 k_=~ObA$g
beneficiary 受益人 f]BG`rJX
bequest 遺產 &!3=eVg
bill 票據 3}H"(5dL}z
bill of exchange 匯票 .+H8c.
bill of lading 提單 _
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bills discounted 貼現票據 35
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bills payable 應付票據 1{-W?n
bills receivable 應收票據 KJwkkCE/=
board of directors 董事會 d`|W6Do
bonds 債券 C_[V[k0(
bonus 紅利 {9<2{$Og
book value 賬面價值 .~4>5W"u
bookkeeper 簿記員 `ecuquX'
bookkeeping 簿記 d8b'Gjwtw
branch office general ledger 支店往來賬戶 !Cj1:P
broker 經紀人 j${:Y$VmE
brought down 接前 sg(L`P
brought forward 接上頁 dm Lgt)-t
budget 預算 1:%m
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by-product 副產品 F*QD\sG:
by-product sales 副產品銷售 sX3Vr&r
capital 股本 n
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capital income 資本收益 G6zFCgFJ^y
capital outlay 資本支出 [UI4YZu}
capital stock 股本 [)`9euR%
capital stock certificate 股票 '"5"$)7
carried down 移後 'nNw
carried forward 移下頁 5hE8b
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cash 現金 Y"mD)\Bw?
cash account 現金賬戶 WT!8.M;Kv
cash in bank 存銀行現金 O\L(I079
cash on delivery 交貨收款 )S$!36Ni[
cash on hand 庫存現金 Osb"$8im
cash payment 現金支付
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cash purchase 現購 {sy#&m(el
cash sale 現沽 [&rW+/
cashier 出?#123;員 :y
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cashiers check 本票 }[PbA4l.g
certificate of deposit 存款單折 4yC{
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certificate of indebtedness 借據 HLAYmXX"w
certified check 保付支票 IPcAE!h6zN
certified public accountant 會計師 '?Q [.{<
charges 費用 -9{}rE
charge for remittances 匯水手續費 :H<u@
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charter 營業執照 P_t8=d
chartered accountant 會計師 J1"u,H F*(
chattles 動產 .9WUp>
check 支票 4j)Y>
che stub 支票存根 MUNeGqv
closed account 己結清賬戶 +I2P{7
closing 結算 pi5Al)0
closing entries 結賬紀錄 L.15EXAB
closing stock 期末存貨 amGQ!$]
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closing the book 結賬 DB_
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columnar journal 多欄日記賬 /'G'GQrr
combination 聯合 <P( K,L?r
commission 佣金 IqEY.2KN
commodity 商品 ap\2={u^|
common stock 普通股 P]+^^U
company 公司 9L?EhDcDV
compensation 賠償 96vv85g
compound interest 複利 @?K(+BGi
consignee 承銷人 E[LXZ
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consignment 寄銷 l~&efAJ-$
consignor 寄銷人 *E.{i
consolidated balance sheet 合併資產負債表 "[H9)aAj7
consolidated profit and loss account 合併損益表 n <lU;
consolidation 合併 V:!fe+Er
construction cost 營建成本
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construction revenue 營建收入 }tx~y-QQ
contract 合同 QE!cf@~n"
control account 統制賬戶 (7}v}3/
copyright 版權 v{=-#9-4
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corporation 公司 d"5:/Mo
cost 成本 G`mC=*Ma;
cost accounting 成本會計 V
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cost of labour 勞工成本 + 7E6U*
cost of production 生產成本 LjXtOF
cost of manufacture 製造成本 GG;
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cost of sales 銷貨成本 Qkqn~>
cost price 成本價格 ~AK!_EOs`
credit 貸方 u
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credit note 收款通知單 vD1jxk'fd
creditor 債權人 tq@<8?
crossed check 橫線支票 |fTQ\q]W
current account 往來活期賬戶 OU9=O>
current asset 流動資產 z]P |%
current liability 流動負債 X/i8$yqv
current profit and loss 本期損益 H7#RL1qM&
debit 借方 Ko''G5+
debt 債務 sNX$ =<E
debtor 債務人 pPh_p@3I
deed 契據 LAf!y"A#
deferred assets 遞延資產 A1%V<im@Z
deferred liabilities 遞延負債 TmX~vZ
delivery 交貨 3QUe:8
delivery expense 送貨費 \|j`jsq
delivery order 出貨單 *TE6p
demand draft 即期匯票 S3qUzK
demand note 即期票據 $
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demurrage charge 延期費 [(ty{
deposit 存款 ,=o q)Fm]
deposit slip 存款單 ,fET.s^|U
depreciation 折舊 "t"dz'
direct cost 直接成本 s o~p+]
direct labour 直接人工 "-<u.$fE
director 董事 s977k
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discount 折扣 @
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discount on purchase 進貨折扣 fU)hn
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