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。 )VrHP9fu
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acceptance 承兌 |ESe=G
account 賬戶 e9nuQ\=
accountant 會計員 elQ44)TrQ
accounting 會計 &nn":
accounting system 會計制度 `. Z".
accounts payable 應付賬款 ,0O!w>u_]J
accounts receivable 應收賬款 bcg)K`'N
accumulated profits 累積利益 :mL.Y em*'
adjusting entry ?#123;整記錄 J<D =\
adjustment ?#123;整 -i4gzak
administration expense 管理費用 Zf! 7pM
advances 預付 pw
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advertising expense 廣告費 v?J2cL
agency 代理 O1PdM52
agent 代理人
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agreement 契約 ,;g:qe3D$
allotments 分配數 a+d|9y/k
allowance 津貼 Vj1AW<
amalgamation 合併 _eS*e-@O5
amortization 攤銷 X9>ujgK
amortized cost 應攤成本 `*B8IT)
annuities 年金 v%r! }s
applied cost 已分配成本 SJfsFi?n
applied expense 已分配費用 #frhO;6
applied manufacturing expense 己分配製造費用 =KMck=#B
apportioned charge 攤派費用 U]d+iz??b
appreciation 漲價 Sq
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article of association 公司章程 *)Y;`Yg$
assessment 課稅 gDH x+"?
assets 資產 '5IJ;4
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attorney fee 律師費 {u7E )Fdl
audit 審計 ZD*>i=S
auditor 審計員 D6D*RTi4
average 平均數 HO'
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average cost 平均成本 4o_1F).\D
bad debt 壞賬 qsLsyi |zG
balance 餘額 0xsvxH"*
balance sheet 資產負債表 3|C"F-'<
bank account 銀行賬戶 lD(d9GVm{z
bank balance 銀行結存 fK[9<"PC0
bank charge 銀行手續費 k[][Md2Vh
bank deposit 銀行存款 Y?> S
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bank discount 銀行貼現 f!87JE=<
bank draft 銀行匯票 8<P.>u
bank loan 銀行借款 bF3j* bpO"
bank overdraft 銀行透支 7+ c?eH
bankers acceptance 銀行承兌 Z-WWp#b
bankruptcy 破產 y
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bearer 持票人 z*FlZLHY
beneficiary 受益人 +ISB"a
bequest 遺產 E3`KO'v%
bill 票據 u*"tZ+|m
bill of exchange 匯票 s4w<X}O_
bill of lading 提單 SN+&'?$WD
bills discounted 貼現票據 Cu>pql<O
bills payable 應付票據 9t= erhUr
bills receivable 應收票據 seJc,2Ex
board of directors 董事會 4((Z8@iX/
bonds 債券 %e_WO,R
bonus 紅利 ,u$$w
book value 賬面價值 rq$%
bookkeeper 簿記員 e&E*$G@.7
bookkeeping 簿記 1W5YS +pf
branch office general ledger 支店往來賬戶 ])e6\)
broker 經紀人 LV`- eW
brought down 接前 5^pQ=Sgt
brought forward 接上頁 ctj.rC)6n
budget 預算 cLamqZf3
by-product 副產品 YV0e)bf
by-product sales 副產品銷售
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capital 股本 K?P.1H`
capital income 資本收益 1`b?nX
capital outlay 資本支出 UUX
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capital stock 股本 w:pc5N>we0
capital stock certificate 股票 /Z
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carried down 移後 m`n51i{U
carried forward 移下頁 ; <3w ,r
cash 現金 N+h|Ffnp
cash account 現金賬戶 5PdC4vI*+
cash in bank 存銀行現金 @Yy=HV
cash on delivery 交貨收款 n1$p
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cash on hand 庫存現金 z^~fVl
cash payment 現金支付 ^fH]Rlx
cash purchase 現購 %o.+B~r
cash sale 現沽 HD Eq q
cashier 出?#123;員 owQLAV
cashiers check 本票 gn7pIoN
certificate of deposit 存款單折 m_oBV|v{
certificate of indebtedness 借據 AQ@A$
certified check 保付支票 >[ywrB ?T
certified public accountant 會計師 L[rJ
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charges 費用 )6Z)z;n]aW
charge for remittances 匯水手續費 HnZrRHT0
charter 營業執照 PE+N5n2Tl
chartered accountant 會計師 RDk{;VED{
chattles 動產 *9*6n\~aI
check 支票 -H{c@hl
che stub 支票存根 m&b!\"0
closed account 己結清賬戶 l0Y(9(M@
closing 結算 =v1s@5;~
closing entries 結賬紀錄 o"K{^ L~u
closing stock 期末存貨 ^PO0(rh
closing the book 結賬 Z3"f7l6
columnar journal 多欄日記賬 aZ#c_Q#gZ
combination 聯合 "0nto+v
commission 佣金 NcRY
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commodity 商品 KG)Y{-Ao
common stock 普通股 i7:j(W^I8
company 公司 PJ9JRG7j
compensation 賠償 \/lH]u\x
compound interest 複利 'N0d==aI
consignee 承銷人 Aln\:1MU
consignment 寄銷 CQ6Z[hLWF
consignor 寄銷人 O" n /.`
consolidated balance sheet 合併資產負債表 RwN*/Li
consolidated profit and loss account 合併損益表 6d` 6=D:
consolidation 合併 MhHygZT[}
construction cost 營建成本 ]`]m41+w
construction revenue 營建收入 kQwBrb4
contract 合同 7J7uHl`yq`
control account 統制賬戶 B4_0+K H
copyright 版權 ,]1K^UeZ
corporation 公司 m>:3Ku
cost 成本 pOpie5)7X
cost accounting 成本會計 !&ac}uD^g
cost of labour 勞工成本 Jc:*X4-'
cost of production 生產成本 VI[ikNpX
cost of manufacture 製造成本 ]hN%~
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cost of sales 銷貨成本 o1-Zh!*a*
cost price 成本價格 Mryi6X T
credit 貸方
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credit note 收款通知單 T'0Ot3m`
creditor 債權人 @y{Whun~
crossed check 橫線支票 Z#nj[r!l}
current account 往來活期賬戶 [uW{Ap ~2
current asset 流動資產 0B>{31)
current liability 流動負債 kMf]~EZ?
current profit and loss 本期損益 dG
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debit 借方 Dm"GCV
debt 債務 }vPDCUZ
debtor 債務人 C/tn0
deed 契據 pkM_ @K
deferred assets 遞延資產 SP97Q-
deferred liabilities 遞延負債 x$ ?{)EY
delivery 交貨 5<Xq7|Jt
delivery expense 送貨費 Ik(TII_
delivery order 出貨單 %7z
demand draft 即期匯票 lX;2~iW{/
demand note 即期票據 )1Z*kY?f!
demurrage charge 延期費 0".pw; .}
deposit 存款 -{-w5_B$
deposit slip 存款單 hF.9\X]
depreciation 折舊 htq#( M
direct cost 直接成本 l{E+j%
direct labour 直接人工 =k
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director 董事 7fgA)dU:K
discount 折扣 ?sdVd
discount on purchase 進貨折扣 BI3Q~ADV
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