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。 rG*Zp7{
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acceptance 承兌 Rg!Fu
account 賬戶 O8drR4Pt
accountant 會計員 xF4>G0
accounting 會計 vS{zLXg
accounting system 會計制度 DL0i
accounts payable 應付賬款 =6sL}$
accounts receivable 應收賬款 VaIFE~>E&
accumulated profits 累積利益 Y]SX2kk(2
adjusting entry ?#123;整記錄 ]_ WB^
adjustment ?#123;整 NlS/PWc6(
administration expense 管理費用 =
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advances 預付 W+C@(}pt
advertising expense 廣告費
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agency 代理 mu?6Phj
agent 代理人 "
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agreement 契約 o"a
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allotments 分配數 N BUSr}8|
allowance 津貼 g5
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amalgamation 合併 D/
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amortization 攤銷 D~i m1h;>
amortized cost 應攤成本 >K2Md*[P3q
annuities 年金 o`8dqP
applied cost 已分配成本 R\B-cU[,
applied expense 已分配費用 A@kp`-
applied manufacturing expense 己分配製造費用 eKq`t.*Ft
apportioned charge 攤派費用 lo%:$2*'p
appreciation 漲價 U?}>A5H
article of association 公司章程 Vg0$5@
assessment 課稅 v&NC` dVR
assets 資產 ]}~[2k.
attorney fee 律師費 8U5L|Ny.q
audit 審計 dvAvG.;U
auditor 審計員 AI|8E8h+D
average 平均數 JIl<4 %A
average cost 平均成本 wm$1LZ8o-`
bad debt 壞賬 '<A:`V9M}v
balance 餘額 ,&1DKx
balance sheet 資產負債表 i+2fWi6Z+
bank account 銀行賬戶 TfYX
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bank balance 銀行結存 'ow`e
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bank charge 銀行手續費 =X0"!y"
bank deposit 銀行存款 i9qn_/<c
bank discount 銀行貼現 >0W:snNK
bank draft 銀行匯票 0
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bank loan 銀行借款 V?a+u7*U&
bank overdraft 銀行透支 GtC bzNY
bankers acceptance 銀行承兌 QeK@++EVc
bankruptcy 破產 Jv|uI1V
bearer 持票人 3=reN6Q
beneficiary 受益人 TfD]`v`]
bequest 遺產 f#s
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bill 票據 nty^De%
bill of exchange 匯票 H WOl79-
bill of lading 提單 ]pZxbs&Vb
bills discounted 貼現票據 "gcHcboU5$
bills payable 應付票據 &vf%E@<
bills receivable 應收票據 |6%B2I&c
board of directors 董事會 %V>Ss9;/8
bonds 債券 z"b}V01F#
bonus 紅利 S}/?Lm}
book value 賬面價值 y&HfF~
bookkeeper 簿記員 u*
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bookkeeping 簿記 .o(XnY)cgJ
branch office general ledger 支店往來賬戶 V'XmMn)!
broker 經紀人 s<i& q {r
brought down 接前 Rn(vG-xQ
brought forward 接上頁 ;^9A o>(?y
budget 預算 lzQmD/
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by-product 副產品 9aED6
by-product sales 副產品銷售 HAHv^
capital 股本 w"Q6'/P
capital income 資本收益 K8sgeX|
capital outlay 資本支出 QJL%J
capital stock 股本 nhfHY-l}7
capital stock certificate 股票 q K sI}X~
carried down 移後 ? 1OZEzA!
carried forward 移下頁 ,cbCt
cash 現金 `CW
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cash account 現金賬戶 1}moT#
cash in bank 存銀行現金 Xndgs}zz
cash on delivery 交貨收款 td:GZ %
cash on hand 庫存現金 {bxTODt@
cash payment 現金支付 Sn I-dXNF
cash purchase 現購 i?.7o*w8
cash sale 現沽 y"Fp4$qb
cashier 出?#123;員 PdUlwT?8C
cashiers check 本票 [jPUAr}
certificate of deposit 存款單折 Xknp*(9
certificate of indebtedness 借據 j-egsKR
certified check 保付支票 xWw Qm'I2}
certified public accountant 會計師 >vDa`| g
charges 費用 ^x Wu7q
charge for remittances 匯水手續費 C@{#OOa
charter 營業執照 z=}@aX[
chartered accountant 會計師 d|^cKLu
chattles 動產 82S?@%}#J
check 支票 qSB]Zm<
che stub 支票存根 j.? '*?P
closed account 己結清賬戶 (;f7/2~`
closing 結算 :L~{Q>o
closing entries 結賬紀錄 njbEw4nX
closing stock 期末存貨 9n#Q1Xq
closing the book 結賬
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columnar journal 多欄日記賬 6}Se$XMl
combination 聯合 n"[VM=YGI
commission 佣金 3 34UMH__
commodity 商品 ,/d
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common stock 普通股 c-|~ABtEpX
company 公司 >/*wlY!E
compensation 賠償 NQ7j{dJ?
compound interest 複利 <r6e23
consignee 承銷人 zh5$$*\
consignment 寄銷 |T!^&t
consignor 寄銷人 { o2pCH
consolidated balance sheet 合併資產負債表 ^Z?X\t
consolidated profit and loss account 合併損益表 PNm WZW*
consolidation 合併 .T*K4m{b0
construction cost 營建成本
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construction revenue 營建收入 .AEOf0t
contract 合同 jwm2ZJW
control account 統制賬戶 + 9vd(c
copyright 版權 3~zK :(
corporation 公司 !1i(6 ?~#4
cost 成本 ]:lqbg[J
cost accounting 成本會計 -&4W0JK9
cost of labour 勞工成本 `t0?PpUo
cost of production 生產成本 / v";u)
cost of manufacture 製造成本 4dkU;Ob
cost of sales 銷貨成本 W/z\j/Rgc
cost price 成本價格 Oeua<,]Z~
credit 貸方 $~h\8
credit note 收款通知單 3Uzb]D~u
creditor 債權人 n5nV461U
crossed check 橫線支票 SfKm]Z>Hp
current account 往來活期賬戶 HPc7Vo(
current asset 流動資產 ?{bF3Mz=
current liability 流動負債 1J}i :i&
current profit and loss 本期損益 (C<~:Y?%
debit 借方 q3+G
debt 債務 0_Gi1)
debtor 債務人 Mx?{[zT"
deed 契據 O]ZP- WG
deferred assets 遞延資產 tB
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deferred liabilities 遞延負債 K<@gU\-!
delivery 交貨 y[U/5! `zV
delivery expense 送貨費 v3b[08
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delivery order 出貨單 ,vfi]_PK
demand draft 即期匯票 "qEi$a&]
demand note 即期票據 fz%I'+!
demurrage charge 延期費 ;>*l?m-S@n
deposit 存款 %GRD3S
deposit slip 存款單 wzX
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depreciation 折舊 ]B;GU
direct cost 直接成本 Yg 8AMi
direct labour 直接人工 W)3IS&;P
director 董事 BMw_F)hTO
discount 折扣 ~7Ji+AJA
discount on purchase 進貨折扣 !PN;XZ~{
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