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。 Gmqs`{tc
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acceptance 承兌 P} +2>EU
account 賬戶 W{L
accountant 會計員 <[/PyNYK
accounting 會計 |K'Gw}fX/
accounting system 會計制度 >~.Zr3P6kC
accounts payable 應付賬款 :QxL 9&"
accounts receivable 應收賬款 0>I]=M]@
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 **Qe`}E:
adjustment ?#123;整 AB/,S
administration expense 管理費用 `WraOsoY
advances 預付 s$js5
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advertising expense 廣告費 97['VOh0
agency 代理 y
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agent 代理人 E_ o{c5N
agreement 契約 2]?w~qjWm
allotments 分配數 .vCY%0oE
allowance 津貼 dM$N1DB{U+
amalgamation 合併 R>/QARX
amortization 攤銷 =) mXCA^
amortized cost 應攤成本 ?7fQ1/emhO
annuities 年金 >cGh| _9
applied cost 已分配成本 ?/o2#iJx
applied expense 已分配費用 K> c8r8!
applied manufacturing expense 己分配製造費用 *#9VC)Q
apportioned charge 攤派費用 2r PcNh9
appreciation 漲價 \O
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article of association 公司章程 "R@$Wu53|
assessment 課稅 2LhfXBWf
assets 資產 vjOG?-
attorney fee 律師費 _A@fP[C
audit 審計
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auditor 審計員 lWu9/r 1
average 平均數 w>`h3;,2
average cost 平均成本 CT$& zEIm
bad debt 壞賬 e>])m3xvn
balance 餘額 +cPE4(d
balance sheet 資產負債表 t
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bank account 銀行賬戶 i6!T`Kau
bank balance 銀行結存 r`&2-]
bank charge 銀行手續費 kg/+vJ
bank deposit 銀行存款 reqfgNg
bank discount 銀行貼現 fD
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bank draft 銀行匯票 )vEHLp.
bank loan 銀行借款 I =tyQ`
bank overdraft 銀行透支 @);!x41f
bankers acceptance 銀行承兌 EPE!V>
bankruptcy 破產 =sUl`L+w,L
bearer 持票人 $'J6#Vs
beneficiary 受益人 Ef,7zKG
bequest 遺產 T!^?d5uW#
bill 票據 ex@,F,u>o
bill of exchange 匯票 A4 A6F<
bill of lading 提單 KG4#BY&^
bills discounted 貼現票據 |dB1R%
bills payable 應付票據 P/C+L[X=
bills receivable 應收票據 Q}=W>|aE.
board of directors 董事會 azR;*j8Q'
bonds 債券 -$L],q_S^
bonus 紅利 }ZM*[j
book value 賬面價值 aUIc=Z
bookkeeper 簿記員 |&0"N[t
bookkeeping 簿記 E.H,1 {
branch office general ledger 支店往來賬戶 4mM2C`I
broker 經紀人 H/p-YtY
brought down 接前 90y9~.v
brought forward 接上頁 23(E3:.
budget 預算 R[>;_}5">
by-product 副產品 t=E|RYC(k
by-product sales 副產品銷售 4B3irHs\Q
capital 股本 cAKoPU>U
capital income 資本收益 )D"G3g.
capital outlay 資本支出 guU r1Ij
capital stock 股本 ~f]r>jQM
capital stock certificate 股票 mSk :7ozZ
carried down 移後 aaqd:N)
carried forward 移下頁 RaM#@D7
cash 現金 C#**)
cash account 現金賬戶 eMm~7\
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cash in bank 存銀行現金 5|~r{w)9
cash on delivery 交貨收款 w
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cash on hand 庫存現金 A9qO2kq7_
cash payment 現金支付 "$V 8y
cash purchase 現購 Q
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cash sale 現沽 ]|$$:e^U9
cashier 出?#123;員 z?t(+^
cashiers check 本票 CI,`R&=xO
certificate of deposit 存款單折 /c$Ht
certificate of indebtedness 借據 q@MjeGs%
certified check 保付支票 n;k97>m${x
certified public accountant 會計師 YqY6\mo
charges 費用 5#9Wd9LP
charge for remittances 匯水手續費 ndCS<ojcBP
charter 營業執照 'MdE}
chartered accountant 會計師 kO3k|6f=
chattles 動產 -g
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check 支票 aWsKJo>j[#
che stub 支票存根 iq^L~RW5e
closed account 己結清賬戶 CF}Nom)
closing 結算 MMA@J
closing entries 結賬紀錄
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closing stock 期末存貨 u<y\iZ[
closing the book 結賬 6pn@`UK
columnar journal 多欄日記賬 55\X\>
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combination 聯合 }AsF\W+5
commission 佣金 GY$?^&OO>
commodity 商品 A%m`LKV~@
common stock 普通股 3JE;:2O~P
company 公司 @H# kvYWmn
compensation 賠償 RBD7mpd
compound interest 複利 dYqDL<se/I
consignee 承銷人 X.AOp
consignment 寄銷 vYt:}$AE
consignor 寄銷人 S7~F*CGBh
consolidated balance sheet 合併資產負債表 4^NHf|UJH
consolidated profit and loss account 合併損益表 wIR
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consolidation 合併 tEX~72v
construction cost 營建成本 W7[S7kd
construction revenue 營建收入 /GSI.tO
contract 合同 'lRHdD}s
control account 統制賬戶 IV)W|/.
copyright 版權 F.
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corporation 公司 ]ifHA# z`~
cost 成本 T17LYHIT
cost accounting 成本會計 h7]]F{r5
cost of labour 勞工成本 o>A%}YU
cost of production 生產成本 qCkg\)Ks5I
cost of manufacture 製造成本 "A1yqK
cost of sales 銷貨成本 IK? $!jh
cost price 成本價格 =]xk-MY"|R
credit 貸方 >T*g'954xF
credit note 收款通知單 F Hcqu_;J
creditor 債權人 S2
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crossed check 橫線支票 z%dlajYm:
current account 往來活期賬戶 1&pP}v ?
current asset 流動資產 4qz{D"M
current liability 流動負債 WAa1H60VkS
current profit and loss 本期損益 Mh.eAM8 _
debit 借方 5'-9?-S"
debt 債務 Qn3+bF4
debtor 債務人 ZznWs+
deed 契據 kGq f@
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deferred assets 遞延資產 j6HbJ#]
deferred liabilities 遞延負債 +,^M{^%
delivery 交貨 F}.TT=((8
delivery expense 送貨費 rtF6Lg
delivery order 出貨單 2,Dc]oj
demand draft 即期匯票 }R5&[hxh4t
demand note 即期票據 l<:E+lU
demurrage charge 延期費 RF2XJJ
deposit 存款 ,UZE;lXJ'Q
deposit slip 存款單 q.QYn.CBZz
depreciation 折舊 v
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direct cost 直接成本 "#k(V=y
direct labour 直接人工 Msu2OF *x
director 董事 <~X6D?
discount 折扣
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discount on purchase 進貨折扣 y]Tn#4 ,/
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