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。 #3eI4KJ4+l
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acceptance 承兌 kmo#jITa`
account 賬戶 (Q
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accountant 會計員 L; A#N9
accounting 會計 lUp%1x+
accounting system 會計制度 lbw+!{Ch
accounts payable 應付賬款 u$aN~6HG
accounts receivable 應收賬款 O
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accumulated profits 累積利益 G`&P|xYg
adjusting entry ?#123;整記錄 vRD(* S9^
adjustment ?#123;整 e%4v
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administration expense 管理費用 ~X %cbFom=
advances 預付 RBg2iG$8|
advertising expense 廣告費 H 8 66,]
agency 代理 3RxR'M1
agent 代理人 t6
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agreement 契約 |u$*'EsP
allotments 分配數 2n2,MB
allowance 津貼 hkV*UH{
amalgamation 合併 !{ _:k%B
amortization 攤銷 .x/H2r'1
amortized cost 應攤成本 GukwN]*OY
annuities 年金 B}*\ pdJ
applied cost 已分配成本 pU,\ &3N
applied expense 已分配費用 h.Sbds
applied manufacturing expense 己分配製造費用 0}'/p N>
apportioned charge 攤派費用 +W8#] u|
appreciation 漲價 D&@ js!|5
article of association 公司章程 s>WqVuXmn
assessment 課稅 bNtOqhi
assets 資產 eb,QT\/G
attorney fee 律師費 QJ>=a./
audit 審計 cXN0D\%`
auditor 審計員 2t
average 平均數 pCa~:q*85
average cost 平均成本 N"Y%*BkH
bad debt 壞賬 mz;ExV16
balance 餘額 xlgT1b:6
balance sheet 資產負債表 */TO$ ^s
bank account 銀行賬戶 F8{T/YhZ
bank balance 銀行結存 vp d!|/
bank charge 銀行手續費 S"87 <o
bank deposit 銀行存款 3W.D^^)eCV
bank discount 銀行貼現 *laFG<;
bank draft 銀行匯票 =
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bank loan 銀行借款 f^5sJ0;%
bank overdraft 銀行透支 V/R@=[
bankers acceptance 銀行承兌 a{%EHL,F
bankruptcy 破產 /w2IL7}
bearer 持票人 YY'[PXP$Y
beneficiary 受益人
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bequest 遺產 -~lrv#5Q
bill 票據 ;;U&mhz`
bill of exchange 匯票 Qt^6w}&
bill of lading 提單 ?6I`$ &OA
bills discounted 貼現票據 T:CWxusL
bills payable 應付票據 ?9 `T_,
bills receivable 應收票據 oW(8bd)
board of directors 董事會 t
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bonds 債券 ,c;#~y
bonus 紅利 =U:]x'g(
book value 賬面價值 ~Sd,Tu%:
bookkeeper 簿記員 [ei5QSL |
bookkeeping 簿記 _nw\ac#*
branch office general ledger 支店往來賬戶 |Z Cv>8?n
broker 經紀人 2Y=Q%
brought down 接前 Gt !Hm(
brought forward 接上頁 mcQ\"9 ;pY
budget 預算 S%7bM~J@
by-product 副產品 v yP_qG
by-product sales 副產品銷售 8@T0]vH&
capital 股本 *1>T c,mb
capital income 資本收益 YsO`1D
capital outlay 資本支出 A 7|x|mW
capital stock 股本 :X*uE^bH
capital stock certificate 股票 _qQo}|/q
carried down 移後 5pRVA
carried forward 移下頁 nXxnyom,
cash 現金 U?(,Z$:N
cash account 現金賬戶 y>RqA*J
cash in bank 存銀行現金 r&L1jT.
cash on delivery 交貨收款 >g [Wnzf
cash on hand 庫存現金 I&x69
cash payment 現金支付 -OfAl~ 4
cash purchase 現購 rj5)b:c}
cash sale 現沽 1fF\k#BE-%
cashier 出?#123;員 dsbz\w3:
cashiers check 本票 lPl JL`e
certificate of deposit 存款單折 >v%UV:7ap
certificate of indebtedness 借據 i{J[;rV9
certified check 保付支票 8mX:*$qm:
certified public accountant 會計師 wo^1%:@/2
charges 費用 b1ZHfe:
charge for remittances 匯水手續費 CR|>?9V
charter 營業執照 YeF'r.Y
chartered accountant 會計師 y|wR)\
chattles 動產 $ g#d1u0q
check 支票 RWn#"~
che stub 支票存根 ,z0E2
closed account 己結清賬戶 B_.>Q8tK;
closing 結算 eA/}$.R
closing entries 結賬紀錄 |'#uV)b0@
closing stock 期末存貨 uQW d1>
closing the book 結賬 Zt4 r_7
columnar journal 多欄日記賬 ;[Hrpl
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combination 聯合 y"nCT3
commission 佣金 Gv\fF;,R
commodity 商品 8@I.\u)0
common stock 普通股 6r,zOs-I]
company 公司 E95VR?nUg
compensation 賠償 @;d7#!:cE
compound interest 複利 ]JI
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consignee 承銷人 *P[N.5
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consignment 寄銷 /3~}= b
consignor 寄銷人 nSU7,K`PM
consolidated balance sheet 合併資產負債表 sY'dN_F
consolidated profit and loss account 合併損益表 #kQLHi3##
consolidation 合併
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construction cost 營建成本 :#W>lq@H
construction revenue 營建收入 ^EKf_w-v
contract 合同 7jF2m'(
control account 統制賬戶 HSk}09GV
copyright 版權 hzX&BI
corporation 公司 SCMZ-^b
cost 成本 \N
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cost accounting 成本會計 TUVqQ\oF:
cost of labour 勞工成本 .s@[-!
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cost of production 生產成本 3bB%@^<
cost of manufacture 製造成本 ~9+\
cost of sales 銷貨成本 'MIM_m)H
cost price 成本價格 |n&EbOmgf
credit 貸方 V{kgDpB
credit note 收款通知單 Bk~M ^AK@~
creditor 債權人 a^&3?3
crossed check 橫線支票 rkWW)h(e
current account 往來活期賬戶 y|Zj
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current asset 流動資產 :~9F/Jx
current liability 流動負債 Yy0m &3[
current profit and loss 本期損益 Jz\'%O'
debit 借方 S8Yh>j8-
debt 債務 iD9hqiX&
debtor 債務人 WR"p2=
deed 契據 R2[!h1nZ
deferred assets 遞延資產 ="
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deferred liabilities 遞延負債 KHXnB
delivery 交貨 6T~xjAuJ3T
delivery expense 送貨費 t \C[mw
delivery order 出貨單 -n'%MT=Cd
demand draft 即期匯票 D$c4's`5
demand note 即期票據 Y~M H
demurrage charge 延期費 'GcZxF0
deposit 存款 ;rH@>VrR
deposit slip 存款單 Ss7XjWP.}
depreciation 折舊 wD&b[i
direct cost 直接成本 lL:J:
direct labour 直接人工 -f:uNF]Ls
director 董事 b}r3x&)
discount 折扣 (wIpq<%
discount on purchase 進貨折扣 [VP~~*b
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