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。 l LBzY`j
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acceptance 承兌 yP` K [/
account 賬戶 f4 +P2j
accountant 會計員 ^)
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accounting 會計 mL#$8wUdt{
accounting system 會計制度 ;1_3E2E$
accounts payable 應付賬款 I
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accounts receivable 應收賬款 \?Xoa"
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accumulated profits 累積利益 e:N;Jx#
adjusting entry ?#123;整記錄 Wi\k&V.mE
adjustment ?#123;整 \j.l1O
administration expense 管理費用 f}.t
advances 預付 heWQPM|s
advertising expense 廣告費 ^,
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agency 代理 "?iyvzo
agent 代理人 M,oZ_tY%
agreement 契約 G~_D'o<r
allotments 分配數 i>-#QKqJ
allowance 津貼 Tgla_sMb
amalgamation 合併 y
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amortization 攤銷 ;V f{3
amortized cost 應攤成本 NCo!n$O1~
annuities 年金 |v#D}E
applied cost 已分配成本 O^ &m
applied expense 已分配費用 Bk5 ELf8pL
applied manufacturing expense 己分配製造費用 S|6i]
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apportioned charge 攤派費用 {z;K0
appreciation 漲價 /Q89 y[
article of association 公司章程 X -=M>H^
assessment 課稅 z7P~SM
assets 資產 [yc7F0Aw
attorney fee 律師費 VT
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audit 審計 &U([Wd?E2
auditor 審計員 B
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average 平均數 CQ{{J{pU"
average cost 平均成本 yVK l%GO
bad debt 壞賬 *c$UIg
balance 餘額 gg#lI|
balance sheet 資產負債表 7@k3-?q
bank account 銀行賬戶 D=.Ob<m`Z
bank balance 銀行結存 Ty7`&
bank charge 銀行手續費 Gfy9YH~
bank deposit 銀行存款 .SSyW{a3w
bank discount 銀行貼現 /9Qr1@&v
bank draft 銀行匯票 JFNjc:4{0
bank loan 銀行借款 X1[zkb
bank overdraft 銀行透支 \PG_i' R
bankers acceptance 銀行承兌 )
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bankruptcy 破產 4?
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bearer 持票人 ~Dw%
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beneficiary 受益人 b
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bequest 遺產 hl)jE
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bill 票據 ,":_CY4(
bill of exchange 匯票 ^Q+z^zlC
bill of lading 提單 ?
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bills discounted 貼現票據 bTAY5\wB
bills payable 應付票據 -H|!KnR
bills receivable 應收票據 w?M"`O(
board of directors 董事會 b=Ektq
bonds 債券 '
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bonus 紅利 n!Y}D:6c6
book value 賬面價值 0=40}n&`
bookkeeper 簿記員 L`9.Gf
bookkeeping 簿記 ,4-],~T
branch office general ledger 支店往來賬戶 RjrQDh|((
broker 經紀人 #e@[{s7
brought down 接前 &
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brought forward 接上頁 MhD=\Lpj\
budget 預算 vD/l`Ib:
by-product 副產品 C58B(Ndo
by-product sales 副產品銷售 +;oR_]l
capital 股本 $DnR[V}rR!
capital income 資本收益 wM-H5\9n
capital outlay 資本支出 3.ShAL
capital stock 股本 ,KPrUM}
capital stock certificate 股票 VuK>lY&
carried down 移後 uI9+@oV
carried forward 移下頁 *o(bB!q"c
cash 現金 7 ,uD7R_
cash account 現金賬戶 \~U:k4
cash in bank 存銀行現金 } ,Dk6w$
cash on delivery 交貨收款 pY%KI
cash on hand 庫存現金 ?hURNlR_Q
cash payment 現金支付 i 2[8^o`_
cash purchase 現購 f3.oc9G
cash sale 現沽 /,$V/q+
cashier 出?#123;員 :ee vc7
cashiers check 本票 D})12qB;u9
certificate of deposit 存款單折 bh sCeH
certificate of indebtedness 借據 ;Cty"H,
certified check 保付支票 *#?9@0b@
certified public accountant 會計師 V<PH5'^$j
charges 費用 dAOJ:
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charge for remittances 匯水手續費 wCj)@3F
charter 營業執照 A4KkX
chartered accountant 會計師 66_=b
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chattles 動產 8&qtF.i-6
check 支票 L(1} PZ
che stub 支票存根 K,*z8@
closed account 己結清賬戶 6J$I8b#/
closing 結算 $_\x}`c~.
closing entries 結賬紀錄 fZnq5rTk"
closing stock 期末存貨 U5?QneK
closing the book 結賬 M}=>~TA@
columnar journal 多欄日記賬 5HY0 *\
combination 聯合 ;!3: 3;
commission 佣金 p^ OHLT
commodity 商品 yGX5\PSo
common stock 普通股 L EFLKC
company 公司 zq3f@xOK
compensation 賠償 TDy$Mv=y
compound interest 複利 2zX9c<S=5
consignee 承銷人 C!6D /S
consignment 寄銷 t"MrrK>T
consignor 寄銷人 ,*m|Lt%;R
consolidated balance sheet 合併資產負債表 (rBYE[@,
consolidated profit and loss account 合併損益表 ~Ra8(Koc
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consolidation 合併 :$P1ps3B
construction cost 營建成本 ^E+fmY2a
construction revenue 營建收入 w2lO[o~x}
contract 合同 GsiKL4|mj
control account 統制賬戶 'UuHyC2Ha3
copyright 版權 i]qxF&1
corporation 公司 <P]%{msGH
cost 成本 1vJj?Uqc
cost accounting 成本會計 s |o(~2j
cost of labour 勞工成本 )YwLj&e4tf
cost of production 生產成本 Tv~Ho&LS
cost of manufacture 製造成本 `9\^.g)
cost of sales 銷貨成本 ;Qc^xIPy
cost price 成本價格 ]bstkf}~u
credit 貸方 ;(K"w*
credit note 收款通知單 q:vGG K^
creditor 債權人 wk1/&
crossed check 橫線支票 >CHb;*U
current account 往來活期賬戶 3'SN0VL
current asset 流動資產 !>GDp >0
current liability 流動負債 BD]o+96qP
current profit and loss 本期損益 gplrJaH@
debit 借方 8cURYg6v
debt 債務 >
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debtor 債務人 )Z\Zw~L
deed 契據 5%@~"YCo
deferred assets 遞延資產 ,V zbKx,
deferred liabilities 遞延負債 jI<_(T
delivery 交貨 {L7+lz
delivery expense 送貨費 8u1?\
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delivery order 出貨單 d-8{}Q
demand draft 即期匯票 R+.kwq3CED
demand note 即期票據 ,8!'jE[d
demurrage charge 延期費 ? YluX
deposit 存款 ob|^lAU
deposit slip 存款單 {Wfwf
depreciation 折舊 ~4mRm!DP
direct cost 直接成本 z$M-UxY
direct labour 直接人工 :dxKcg7
director 董事 N0 mhgEA
discount 折扣 )a%E $`
discount on purchase 進貨折扣 ^}J,;Zhu5
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