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。 =:[Jz1 M5
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acceptance 承兌 -_.)~)P
account 賬戶 Adgh:'h
accountant 會計員 JPS22i)P
accounting 會計 KgX~PP>
accounting system 會計制度 cu(2BDfiL
accounts payable 應付賬款 314PcSc
accounts receivable 應收賬款 ws
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accumulated profits 累積利益 d7qY(!&
adjusting entry ?#123;整記錄 }N(-e$88
adjustment ?#123;整 |r 1\
administration expense 管理費用 +:?-Xd:p
advances 預付 oEU %"
advertising expense 廣告費 k_#ra7zP
agency 代理 6#fl1GdH-
agent 代理人 !Sfy'v.
agreement 契約 x)l}d3
allotments 分配數 $'dJ+@
allowance 津貼 <~t38|Ff@
amalgamation 合併 Oga0CR_
amortization 攤銷 CE-ySIa
amortized cost 應攤成本 *qYcb}
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annuities 年金 4m$n Vv
applied cost 已分配成本 d*Dq=.F(
applied expense 已分配費用 7kO5hlKeo
applied manufacturing expense 己分配製造費用 Ra<mdteZT
apportioned charge 攤派費用 :
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appreciation 漲價 ~T>_}Q[M2p
article of association 公司章程 T[B@7$Dp*
assessment 課稅 /4+M0P l
assets 資產
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attorney fee 律師費 16)@<7b]J
audit 審計 mb~w .~%
auditor 審計員 U|6 ME%xm
average 平均數 !=--pb
average cost 平均成本 OaRtGJnR
bad debt 壞賬 RS!~5nk5
balance 餘額 DtG><g}[]
balance sheet 資產負債表 =K .' x
bank account 銀行賬戶 Kf2*|ZHj
bank balance 銀行結存 0*YLFqN
bank charge 銀行手續費 >/nS<y>
bank deposit 銀行存款 p}_bu@;.Z
bank discount 銀行貼現 1u75
bank draft 銀行匯票 A;m)/@
bank loan 銀行借款 OsPx-|f
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bank overdraft 銀行透支 yd[}?
bankers acceptance 銀行承兌 HT)b3Ws~M8
bankruptcy 破產 Ox.&tW%@
bearer 持票人 sh[Yu
beneficiary 受益人 z"bgtlfb8
bequest 遺產 [tym~ZZ]_m
bill 票據 K/79Tb-
bill of exchange 匯票 p8hF`D~
bill of lading 提單 55MsF}p
bills discounted 貼現票據 _%w-y(Sqn
bills payable 應付票據 HE(|x1C)j
bills receivable 應收票據 'm}K$h(U
board of directors 董事會 _JOrGVmD
bonds 債券 ZXljCiNn+\
bonus 紅利 ^%-$8sV
book value 賬面價值 H`CDfTy
bookkeeper 簿記員 ?Z
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bookkeeping 簿記 ~'K
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branch office general ledger 支店往來賬戶 7kx)/Rw\B
broker 經紀人 Enm#\(j
brought down 接前 b>=MG8
brought forward 接上頁 dX{|-;6vm
budget 預算 &Z/aM?
by-product 副產品 J?Brnf.
by-product sales 副產品銷售 R}c,ahd
capital 股本 ^_#0\f
capital income 資本收益 Z0g3> iItM
capital outlay 資本支出 =i }
capital stock 股本 =($RT
capital stock certificate 股票 Re-~C[zwT
carried down 移後 *Uie{^p?
carried forward 移下頁 3Ba>a(E
cash 現金 dawe!w!
cash account 現金賬戶 KlGPuGL
cash in bank 存銀行現金 0? (
cash on delivery 交貨收款 uQazUFw
cash on hand 庫存現金 Iq0_X7:{QI
cash payment 現金支付 _"SE^ _&