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。 M1T .
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acceptance 承兌 )*Wz5x
account 賬戶 #%L_wJB-
accountant 會計員 qEVpkvEq
accounting 會計 ej1WkaR8
accounting system 會計制度 EQX<<x"
accounts payable 應付賬款 }:QoY Nq
accounts receivable 應收賬款 nc1?c1s,f
accumulated profits 累積利益 T0.sL9
adjusting entry ?#123;整記錄 ooP{Q r
adjustment ?#123;整 D&p
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administration expense 管理費用 P*OT&q
advances 預付 O@w_"TJP/z
advertising expense 廣告費 |;^$IZSsz
agency 代理 /LtbmV
agent 代理人 THB[(3q
agreement 契約 fI'+4
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allotments 分配數 XqwP<5Z
allowance 津貼 Zq H-]?)
amalgamation 合併 hS>=pO+y
amortization 攤銷 `tc
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amortized cost 應攤成本 DF'~ #G8
annuities 年金 B~J63Os/
applied cost 已分配成本 Qz_4Ms<o
applied expense 已分配費用 .[1@wW&L
applied manufacturing expense 己分配製造費用 .[s6PzQy
apportioned charge 攤派費用 ePxAZg$ `>
appreciation 漲價 .ud&$-[a
article of association 公司章程 "L8Hgwg
assessment 課稅 gvL*]U7
assets 資產 :LC3>x`:
attorney fee 律師費 q'IMt7}
audit 審計 =
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auditor 審計員 oq b(w+<
average 平均數 $iA:3DM07
average cost 平均成本 <7zz"
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bad debt 壞賬 ^+gD;a|t
balance 餘額 !
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balance sheet 資產負債表 +}:2DXy@
bank account 銀行賬戶 w'7J`n:{]
bank balance 銀行結存 *i!t&s
bank charge 銀行手續費 B|{E[]iK
bank deposit 銀行存款 I1s$\NZ~]
bank discount 銀行貼現 @W~aoq6
bank draft 銀行匯票 "$ISun=8
bank loan 銀行借款 =.JcIT'
bank overdraft 銀行透支 =}Q|#C
bankers acceptance 銀行承兌 Nus]]Iy-g
bankruptcy 破產 {A5$8)nl|
bearer 持票人 |CQ0{1R1
beneficiary 受益人 DbtkWq%
bequest 遺產 -rT#Wi
bill 票據 ^g"p}zf
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bill of exchange 匯票 ULs'oT)K;
bill of lading 提單 L>0Pur) [
bills discounted 貼現票據 tx Qr|\4k
bills payable 應付票據 JxEz1~WK &
bills receivable 應收票據 vj]h[=:
board of directors 董事會 Ug4o2n0sk
bonds 債券 $1Wb`$
bonus 紅利 Xn>>hzj-x?
book value 賬面價值 kpNp}b8']
bookkeeper 簿記員 Md8<IFi9]Q
bookkeeping 簿記 $@L2zl1
branch office general ledger 支店往來賬戶 uc|ej9N
broker 經紀人 I7#JT?\}
brought down 接前 VZtFgN$J
brought forward 接上頁 Y^;izM}
budget 預算 )HvBceN
by-product 副產品 #B#xSmak
by-product sales 副產品銷售 xVN!w\0
capital 股本 ;vbMC74J#
capital income 資本收益 | h+vdE8
capital outlay 資本支出 EB6X
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capital stock 股本 I[w5V;>*
capital stock certificate 股票
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carried down 移後 d>Nh<PqH6
carried forward 移下頁 7#7|+%W0
cash 現金 ,dVJAV7v
cash account 現金賬戶 \~t!M~H
cash in bank 存銀行現金 2^w{Hcf
cash on delivery 交貨收款 mgM"u94-]
cash on hand 庫存現金 m}S}fH(
cash payment 現金支付 DF
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cash purchase 現購 kLpq{GUv:
cash sale 現沽 2iO{*cB
cashier 出?#123;員 yNU}1_oK
cashiers check 本票 Q/*|ADoq
certificate of deposit 存款單折 c++q5bg@)
certificate of indebtedness 借據 |x>5 T}
certified check 保付支票 wfcR[
certified public accountant 會計師
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charges 費用 tF./Jx]_
charge for remittances 匯水手續費 'C#[iRG4
charter 營業執照 N.ZuSkRM
chartered accountant 會計師 Dca,IaT'
chattles 動產 6BM$u v4
check 支票 K@
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che stub 支票存根 Pf?15POg&B
closed account 己結清賬戶 whrDw1>(
closing 結算 !$!%era`
closing entries 結賬紀錄 3
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closing stock 期末存貨 .~q>e*8AH
closing the book 結賬 r6:e
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columnar journal 多欄日記賬 uY/CiTWr
combination 聯合 ya,-Lt
commission 佣金 Iek]/=
commodity 商品 i
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common stock 普通股 F2EX7Crj
company 公司 >m{>0k(^`
compensation 賠償 ?8U]UM6Tu4
compound interest 複利 G-;EB
consignee 承銷人 Nw-U*y
consignment 寄銷 h(4\k?C5
consignor 寄銷人 4mpcI
consolidated balance sheet 合併資產負債表 P:3o}CB1I
consolidated profit and loss account 合併損益表 _sy]k A
consolidation 合併 UdA,.C0
construction cost 營建成本 yF|+oTp
construction revenue 營建收入 \ Z5160
contract 合同 2$A "{2G
control account 統制賬戶 P97i<pB Y_
copyright 版權 h'_$I4e)
corporation 公司 j#Lj<jX!xR
cost 成本 TqOH(={
cost accounting 成本會計 +Z"[2Dm
cost of labour 勞工成本 ^uVPN1}b^@
cost of production 生產成本 9-24c
cost of manufacture 製造成本 zqZ/z>Gf
cost of sales 銷貨成本 crSqbL
cost price 成本價格 mQ:YHtHE.F
credit 貸方 raU_Z[
credit note 收款通知單 &n0Ag]$P
creditor 債權人 Z5EII[=$o
crossed check 橫線支票 9jNh%raG|
current account 往來活期賬戶 CJs
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current asset 流動資產 Gm0}KU
current liability 流動負債 @,]W
current profit and loss 本期損益 >RpMw!NT
debit 借方 2k&Voa
debt 債務 }jdmeD:
debtor 債務人 WORRF
deed 契據 zG^$-L.n
deferred assets 遞延資產 1&9w]\Ae7l
deferred liabilities 遞延負債 T,PN6d
delivery 交貨 bUSa#pNO>
delivery expense 送貨費 _g,_G
delivery order 出貨單 ,^eOwWV
demand draft 即期匯票 ,pQ[e$u1
demand note 即期票據 }"v#_vJfz7
demurrage charge 延期費 CteNJBm
deposit 存款 bMv[.Z@v(
deposit slip 存款單 'R42N3|F
depreciation 折舊 aMJ2bu
direct cost 直接成本 Ae1b`%To
direct labour 直接人工 Z$6B}cz<
director 董事 j7NOYm5N
discount 折扣 yF+mJ >kj
discount on purchase 進貨折扣 DNyt_5j&:
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