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。 OVxg9
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acceptance 承兌 -Ju;
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account 賬戶 a;Pn.@NVq
accountant 會計員 '
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accounting 會計 FjizPg/|!
accounting system 會計制度 1=T;6 8B
accounts payable 應付賬款 __+8wC
accounts receivable 應收賬款 U8gj
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accumulated profits 累積利益 IMM+g]#e
adjusting entry ?#123;整記錄 @+~>utr
adjustment ?#123;整 Y~!A"$
administration expense 管理費用 O8>&J-+2
advances 預付 KiFTj$w,
advertising expense 廣告費
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agency 代理 gH,Pz
agent 代理人 :.=j)ljTx
agreement 契約 x)Zm5&"Gg
allotments 分配數 2wPc
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allowance 津貼 _cC!rq U1
amalgamation 合併 ai?N!RX%H
amortization 攤銷 q$b4S4Z7
amortized cost 應攤成本 /ece}7M
annuities 年金 =j~:u.hc'
applied cost 已分配成本 qQ3pe:n?
applied expense 已分配費用 ]
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applied manufacturing expense 己分配製造費用 Q {~$7J
apportioned charge 攤派費用 Sp?e!`|8
appreciation 漲價 g]N'6La
article of association 公司章程 2 A";oE
assessment 課稅 ?WqaT) l~
assets 資產 sSwY!";
attorney fee 律師費 G9am}qr
audit 審計 Bxw(pACf
auditor 審計員 yZm=
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average 平均數 Qm*ZOz'i
average cost 平均成本 h 6IXD N
bad debt 壞賬 L AA(2
balance 餘額 |&
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balance sheet 資產負債表 XjP;O,x
bank account 銀行賬戶 f}*:wj
bank balance 銀行結存 mvTp,^1
bank charge 銀行手續費 Z1v~tqx
bank deposit 銀行存款 \/\w|j
bank discount 銀行貼現 f)a0 !U 44
bank draft 銀行匯票 wD$UShnm9-
bank loan 銀行借款 ZQ*Us*9I
bank overdraft 銀行透支 b5Q>e%i#
bankers acceptance 銀行承兌 k.c.7%|~;
bankruptcy 破產 WcM\4q@
bearer 持票人 H[OgnnM
beneficiary 受益人 F&7|`o3
bequest 遺產 Y6)o7t
bill 票據 YHu]\'Ff
bill of exchange 匯票 %y
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bill of lading 提單 v@M^ukk'}
bills discounted 貼現票據 Ok\X%avq
bills payable 應付票據 QX<x2U
bills receivable 應收票據 ~LOE^6C+~o
board of directors 董事會 UuF(n$B
bonds 債券 6@8z3JW.A
bonus 紅利 W\w#}kY
book value 賬面價值 5F
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bookkeeper 簿記員 :-Py0{s
bookkeeping 簿記 g3{UP]Z71
branch office general ledger 支店往來賬戶 H|wP8uQC
broker 經紀人 ?YS 3)
brought down 接前 8 Zp^/43
brought forward 接上頁 ~Fw
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budget 預算 gJrWewEe
by-product 副產品 xh9$ZavB*
by-product sales 副產品銷售 idX''%"
capital 股本 ^[Ka+E^Q
capital income 資本收益 ZLv/otf:|"
capital outlay 資本支出 Z,38eQpM
capital stock 股本 U+)p'%f;
capital stock certificate 股票 n_e'n|T
carried down 移後 UUJQc~=
carried forward 移下頁 &
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cash 現金 NFs 5XpZ~
cash account 現金賬戶 zzQWHg]/
cash in bank 存銀行現金 .9qK88fU R
cash on delivery 交貨收款 G-Tmk7m
cash on hand 庫存現金 RU:Rt'
cash payment 現金支付 y!77gx?-
cash purchase 現購 Z nc(Q
cash sale 現沽 /8h=6"
cashier 出?#123;員 ump
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cashiers check 本票 2ndn8_l
certificate of deposit 存款單折 ;"wCBuXcu
certificate of indebtedness 借據 ((k"*f2%
certified check 保付支票 @0?!bua_|
certified public accountant 會計師 c[dzO.~
charges 費用 &[.`xZ(|
charge for remittances 匯水手續費 }9'`3vsJ
charter 營業執照 q!5:M\
chartered accountant 會計師 I#M3cI!X?
chattles 動產 >d 2Fa4u3
check 支票 .w9LJ
che stub 支票存根 (CmK>"C+
closed account 己結清賬戶 ~f1g"
closing 結算 &r5q,l&@n
closing entries 結賬紀錄 u]J@65~'b
closing stock 期末存貨 `
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closing the book 結賬 k&]nF,f
columnar journal 多欄日記賬 N6Ud(8*
combination 聯合 u*l|MIi6J
commission 佣金 _/s"VYFZ
commodity 商品 IY`p7 )#i
common stock 普通股 6Xlzdt
company 公司 !+T1kMP+l
compensation 賠償 C9n%!()>
compound interest 複利 K9lgDk"i
consignee 承銷人 ):D"LC
consignment 寄銷 iq(PC3e`V
consignor 寄銷人 x *eU~e_jP
consolidated balance sheet 合併資產負債表 kXMp()N8`
consolidated profit and loss account 合併損益表 wHc
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consolidation 合併 $cCC
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construction cost 營建成本 #<im?
construction revenue 營建收入 >Jz9wo`
contract 合同 uepyH
control account 統制賬戶 +&Ld`d!n
copyright 版權 d8j1L/e
corporation 公司 xP9(J
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cost 成本 s
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cost accounting 成本會計 vT'Bs;QR
cost of labour 勞工成本
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cost of production 生產成本 Jg6Lr~!i
cost of manufacture 製造成本 1j<(?MT-
cost of sales 銷貨成本 1uw#;3<L
cost price 成本價格 AlSO
credit 貸方 NO"PO
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credit note 收款通知單 <B"sp r&1
creditor 債權人 [
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crossed check 橫線支票 )D)5
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current account 往來活期賬戶 rz?Cn
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current asset 流動資產 Zp_(vOc
current liability 流動負債 vJkc/7
current profit and loss 本期損益 7|P
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debit 借方 24mdhT|
debt 債務 ie}O
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debtor 債務人 T(4d5 fY
deed 契據 I5$P9UE+^9
deferred assets 遞延資產 dhl[=Y`
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deferred liabilities 遞延負債 /HC:H,"i
delivery 交貨 L[` l80
delivery expense 送貨費
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delivery order 出貨單 m7 =$*1k
demand draft 即期匯票 '=\}dav!
demand note 即期票據 OW:*qY c;:
demurrage charge 延期費 f&
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deposit 存款 8sG3<$Z^
deposit slip 存款單 h6
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depreciation 折舊 0&.CAHb}
direct cost 直接成本 z3fv}_\z
direct labour 直接人工 D
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director 董事 K~x,so
discount 折扣 G1"iu89d
discount on purchase 進貨折扣 X|M!Nt0'
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