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。 @9&P~mo/
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acceptance 承兌 *@TZ+{t
account 賬戶 Vi$-Bw$@
accountant 會計員 v
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accounting 會計 B7z -7&TE
accounting system 會計制度 *FJZiPy
accounts payable 應付賬款 72,rFYvpK
accounts receivable 應收賬款 7-BvFEM;
accumulated profits 累積利益 j;Z?WXWDh
adjusting entry ?#123;整記錄 qL94SW;
adjustment ?#123;整 sUYxT>R
administration expense 管理費用 6eokCc"o
advances 預付 5xOv Y
advertising expense 廣告費 ce6__f5?
agency 代理 o`.R!wm:W
agent 代理人 lq"f[-8a2q
agreement 契約 nB] >!q
allotments 分配數 K'h1szW
allowance 津貼 ./$cMaDJ
amalgamation 合併 F!.E5<&7=
amortization 攤銷 O=9-Qv|
amortized cost 應攤成本 5?Wto4j
annuities 年金 ^S6u<,
applied cost 已分配成本 PH{_,X
applied expense 已分配費用 ci+tdMA
applied manufacturing expense 己分配製造費用 MJ=)v]a
apportioned charge 攤派費用 CwX Z
appreciation 漲價 6b!F 1
article of association 公司章程 =!Q7}z1QI
assessment 課稅 aC<KN:TN6
assets 資產 *~/
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attorney fee 律師費 5 Qoew9rA
audit 審計 7w1wr)qSB
auditor 審計員 nQGQWg`
average 平均數 VS&TA>
average cost 平均成本 21(p|`X
bad debt 壞賬 7+hK~
balance 餘額 @2*]"/)*0
balance sheet 資產負債表 1 n%?l[o
bank account 銀行賬戶 *kIc9}
bank balance 銀行結存 &)oOeRwi].
bank charge 銀行手續費 -[qq(E
bank deposit 銀行存款 nbG/c80
bank discount 銀行貼現 >s` J5I!
bank draft 銀行匯票 cv/_r#vN
bank loan 銀行借款 SI
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bank overdraft 銀行透支 %_Yx<wR%
bankers acceptance 銀行承兌 4Bl{WyMJ |
bankruptcy 破產 fQP {|+4
bearer 持票人 o!~Jzd.=h
beneficiary 受益人 4H+Ked
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bequest 遺產 N 75:5
bill 票據 {vo +gRYYv
bill of exchange 匯票 i>[_r,-\[
bill of lading 提單 A_;8IlW
bills discounted 貼現票據 ^_ojR4
bills payable 應付票據 LOTP*Syjf
bills receivable 應收票據
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board of directors 董事會 a
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bonds 債券 9 fMau
bonus 紅利 /cZ-tSC)o
book value 賬面價值 7u[j/l,
bookkeeper 簿記員 6;
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bookkeeping 簿記 "k Te2iS
branch office general ledger 支店往來賬戶 (Y^X0yA/
broker 經紀人 76vy5R(.
brought down 接前 Cg616hyut
brought forward 接上頁 %_UN<a
budget 預算 Ys!>+nL|
by-product 副產品 Iyo@r%I
by-product sales 副產品銷售 ]qB:PtX
capital 股本 ` gW<M
capital income 資本收益 Jdy=_88MD
capital outlay 資本支出 H_?o-L?+
capital stock 股本 +I>p !v
capital stock certificate 股票 QKE9R-KTE
carried down 移後 <|?K%FP7Z
carried forward 移下頁 4:9KR[y/
cash 現金 >]%8Zx[
cash account 現金賬戶 r 6eb}z!i
cash in bank 存銀行現金 b~BIz95
cash on delivery 交貨收款 l6kmS
cash on hand 庫存現金 VxFOYC>p
cash payment 現金支付 >*$;
cash purchase 現購 t!K*pM
cash sale 現沽 {iG@U=>
cashier 出?#123;員 d^(1TNS
cashiers check 本票 .q][? mW3
certificate of deposit 存款單折 !K?qgM
certificate of indebtedness 借據 H[b}kZW:a
certified check 保付支票 U}$DhA"r"
certified public accountant 會計師 !Oi~:Pp
charges 費用 z>R#H/h+
charge for remittances 匯水手續費 :SV>+EDY
charter 營業執照 "g+z !4b#
chartered accountant 會計師 C[WCg9Av
chattles 動產 5(
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check 支票 8 ^B;1`#
che stub 支票存根 A>VX*xd
closed account 己結清賬戶 p
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closing 結算 1|8<H~&
closing entries 結賬紀錄 _IeU+tS
closing stock 期末存貨 =e?$ M
closing the book 結賬 vB!|\eJ
columnar journal 多欄日記賬 U1_&gy @y
combination 聯合 /=?ETth @
commission 佣金
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commodity 商品 Iak0 [6Ey
common stock 普通股 q8ImrC.'^
company 公司 ftBq^tC
compensation 賠償 c<#<k}y
compound interest 複利 1nPZ<^A&@
consignee 承銷人 :c8n[+5
consignment 寄銷 S=3^Q;V/1
consignor 寄銷人 n-QJ;37\
consolidated balance sheet 合併資產負債表 {0!#>["<
consolidated profit and loss account 合併損益表 [0[M'![8M
consolidation 合併 F~U!1)
construction cost 營建成本 &Np9kIMCB
construction revenue 營建收入 A"Q@W<.
contract 合同 &W }<:WH~
control account 統制賬戶 YxJD _R
copyright 版權 bzi|s5!'<
corporation 公司 7+w'Y<mJ
cost 成本 8RwX=
cost accounting 成本會計 @6o]chJo
cost of labour 勞工成本 f=J<*h
cost of production 生產成本 Eaad,VBtU
cost of manufacture 製造成本 Mp\
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cost of sales 銷貨成本 T@^]i&
cost price 成本價格 NN
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credit 貸方 + E"[
credit note 收款通知單 ezTZnutZ
creditor 債權人 A\
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crossed check 橫線支票 O7aLlZdg~
current account 往來活期賬戶 VSOz.g>
current asset 流動資產 p2x
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current liability 流動負債 P,bd'
current profit and loss 本期損益 )y7_qxwbV
debit 借方 O_K_f+7
debt 債務 #G3N(wV3
debtor 債務人 #f'DEo<b
deed 契據 u@%|kc`
deferred assets 遞延資產 }fhHXGK.
deferred liabilities 遞延負債 y,+[$u7h
delivery 交貨 ?TEK=mD#u
delivery expense 送貨費 @kD8^,( oH
delivery order 出貨單 A~lIa$U$b
demand draft 即期匯票 IPA*-I57
demand note 即期票據 h[XGC=%
demurrage charge 延期費 yZ}d+7T}
deposit 存款 '4;6u]d)2
deposit slip 存款單 +C7T]&5s
depreciation 折舊 #WE]`zd
direct cost 直接成本 6!EYrX}rI[
direct labour 直接人工 \Mi#{0f+q
director 董事 {,O`rW_eS
discount 折扣 [~Hg}-c
discount on purchase 進貨折扣 3/M.0}e
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