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。 }]f)Fz
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acceptance 承兌 =b;v:HC
account 賬戶
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accountant 會計員 T9(~^}_+9
accounting 會計 TpnkJygIm
accounting system 會計制度 R(hqBa/V
accounts payable 應付賬款 )}/9*
accounts receivable 應收賬款 ) .#,1
accumulated profits 累積利益 S__ o#nf`%
adjusting entry ?#123;整記錄
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adjustment ?#123;整 LtCkDnXk
administration expense 管理費用 J4x1qY)Y&v
advances 預付 :yw0-]/DD
advertising expense 廣告費 ku\_M
agency 代理 E|Z Y2&J`4
agent 代理人 S"fnT*:.%
agreement 契約 }z[O_S,X
allotments 分配數 r Yc?y
allowance 津貼 mWO=(}Fb\
amalgamation 合併 >yT:eG
amortization 攤銷 Amz7j8zJ
amortized cost 應攤成本 &
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annuities 年金 :egSW2"5S
applied cost 已分配成本 |~'{ [?a*
applied expense 已分配費用 c?[A
applied manufacturing expense 己分配製造費用 & {B,m%G
apportioned charge 攤派費用 om@` NW
appreciation 漲價 :vc[ iZ
article of association 公司章程 d<#Xqc
assessment 課稅 4R^'+hy|?
assets 資產 D<nTo&m_
attorney fee 律師費 6)Oe]{-
audit 審計 iT
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auditor 審計員 #E*jX-JT
average 平均數 Dx iCq(;
average cost 平均成本 Kf(% aDYq
bad debt 壞賬 2)mKcUL-
balance 餘額 rMLCtGi
balance sheet 資產負債表 LkJ3 :3O
bank account 銀行賬戶 '9i:b]Hru
bank balance 銀行結存 e}7qZ^
bank charge 銀行手續費 lOYwYMi
bank deposit 銀行存款 JTdK\A>l
bank discount 銀行貼現 Nnx"b 5I}n
bank draft 銀行匯票 ?EKYKLwr
bank loan 銀行借款 E-&=I> B5
bank overdraft 銀行透支 011 _(v
bankers acceptance 銀行承兌 (}bP`[@rX!
bankruptcy 破產 v%B^\S3)
bearer 持票人 =@B9I<GKf
beneficiary 受益人 u},<
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bequest 遺產 tpA7"JD
bill 票據 &W }ooGg
bill of exchange 匯票 r?V\X7` +
bill of lading 提單 {5_*tV<I
bills discounted 貼現票據 {s4:V=J
bills payable 應付票據 ]xV7)/b5G
bills receivable 應收票據 :m-HHWMN
board of directors 董事會 ~vG~Z*F
bonds 債券 3"&6rdF\jB
bonus 紅利 1\_4# @')
book value 賬面價值 .rax`@\8
bookkeeper 簿記員 ^D/*Hp _
bookkeeping 簿記 ~"{Kjr#R
branch office general ledger 支店往來賬戶 jr'O4bo%
broker 經紀人 5jkW@
brought down 接前 ?I7%@x!+S
brought forward 接上頁 yS lN|8d
budget 預算 Ma wio5
by-product 副產品 O!uX:TE|Q
by-product sales 副產品銷售 |PTL!>ym2
capital 股本 BL,YJ
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capital income 資本收益 mtmtOG_/=
capital outlay 資本支出 ~h0SD(
capital stock 股本 /.Gx
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capital stock certificate 股票 dIMs{!
carried down 移後 1+Ja4`o,iS
carried forward 移下頁 Y~bp:FkS
cash 現金 N2=gSEY
cash account 現金賬戶 .(nq"&u-*
cash in bank 存銀行現金 v5 $"v?PT
cash on delivery 交貨收款 42
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cash on hand 庫存現金 q4lL7@_
cash payment 現金支付 9A)(
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cash purchase 現購 I)9;4lix
cash sale 現沽 kLADd"C
cashier 出?#123;員 8[
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cashiers check 本票 ,,b_x@y*
certificate of deposit 存款單折 7$;mkHu4H%
certificate of indebtedness 借據 1rT}mm/e;
certified check 保付支票 M
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certified public accountant 會計師 3v5]L3
charges 費用 Y!CZ?c)@
charge for remittances 匯水手續費 f4]nz:2
charter 營業執照 \S1WF?<,
chartered accountant 會計師 Fg`r:,(a
chattles 動產 u!X[xe;
check 支票 \O72PC+
che stub 支票存根 44($a9oa2
closed account 己結清賬戶 S\s1}`pNm
closing 結算 +X"TiA7{j
closing entries 結賬紀錄 i#&]{]}Qv
closing stock 期末存貨 W!V06
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closing the book 結賬 xw]Zo<F
columnar journal 多欄日記賬 h`?0=:Tru
combination 聯合 Cm(Hu
commission 佣金 ?cowey\m
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commodity 商品 2u/(Q>#
common stock 普通股 ` _[\j]
company 公司 5|&Sg}_
compensation 賠償 !Kd/
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compound interest 複利 nEyPNm)
consignee 承銷人 6HFA2~A
consignment 寄銷 +TA(crD
consignor 寄銷人 a{el1_DIGK
consolidated balance sheet 合併資產負債表 5qR76iH)/
consolidated profit and loss account 合併損益表 ,k+jx53XV
consolidation 合併 noGMfZ1
construction cost 營建成本 Ui'~d(F
construction revenue 營建收入 i#iY;R8
contract 合同 H Viu7kue`
control account 統制賬戶 r]"
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copyright 版權 V=QvwQlZ
corporation 公司 u;J9aKD
cost 成本 6D_4o&N
cost accounting 成本會計 NS mo(c>5
cost of labour 勞工成本 "n:L<F,g
cost of production 生產成本 **dGK_^T0
cost of manufacture 製造成本 ?r2Im5N
cost of sales 銷貨成本 5/>G)&
cost price 成本價格 : :e=6i
credit 貸方 _nOio ?
credit note 收款通知單 Uw<Lt"ls.
creditor 債權人 "?}QwtUW
crossed check 橫線支票 W^P%k:anK
current account 往來活期賬戶 cD-\fRBGK
current asset 流動資產 5H""_uw
current liability 流動負債 l{_>?]S5
current profit and loss 本期損益 pi3Z)YcT
debit 借方 X7Cou6r
debt 債務 rL&585
debtor 債務人 >2Z:=H
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deed 契據 $BkdC'D
deferred assets 遞延資產 w
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deferred liabilities 遞延負債 KvkiwO(
delivery 交貨 Bn}@wO
delivery expense 送貨費 h:Npi
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delivery order 出貨單 ukzXQe;l1
demand draft 即期匯票 ,t(y~Z
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demand note 即期票據 nRb#M
demurrage charge 延期費 {- 7T\mj
deposit 存款 OKxPf]~4E
deposit slip 存款單 &.K=,+0_R/
depreciation 折舊 *
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direct cost 直接成本 \[+ZKj:
direct labour 直接人工 UOT~L4G
director 董事 3[-L'!pOX3
discount 折扣 }m\
discount on purchase 進貨折扣 }eULcgRG
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