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。
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acceptance 承兌 a.P7O!2Lp
account 賬戶 _-^bAr`z
accountant 會計員 xw?Mc{w
accounting 會計 *#ccz
accounting system 會計制度
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accounts payable 應付賬款 "Mt4~vy
accounts receivable 應收賬款 P'Q|0lB
accumulated profits 累積利益 p3?!}VM!y
adjusting entry ?#123;整記錄 N}ur0 'J0
adjustment ?#123;整 l2>ka~
administration expense 管理費用 u= a5Z4 N'
advances 預付 J;Y=oB
advertising expense 廣告費 z#qlu=
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agent 代理人 hoy+J/
agreement 契約 5xJyW`SWz
allotments 分配數 :?1
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allowance 津貼 H|a9};pO\
amalgamation 合併 j$Ttoo
amortization 攤銷 :',.I
amortized cost 應攤成本 <]f
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annuities 年金 INca
applied cost 已分配成本 |\g =ua+h
applied expense 已分配費用 /mMRV:pd
applied manufacturing expense 己分配製造費用 DDdMWH^o7
apportioned charge 攤派費用 dP8b\H
appreciation 漲價 _D%aT6,G+(
article of association 公司章程 )vH
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assessment 課稅 r>fx55dw
assets 資產 J23Tst#s
attorney fee 律師費 j$l[OZ:#
audit 審計 j=U
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auditor 審計員 U\N|hw#f!!
average 平均數 <DG=qP6O
average cost 平均成本 d\FBY&C7b
bad debt 壞賬 :1Jg;G
balance 餘額 j^DoILw
balance sheet 資產負債表 0fgt2gA
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bank account 銀行賬戶 F@e9Dz|
bank balance 銀行結存 <0my,hAK
bank charge 銀行手續費 fmH"&>Loc
bank deposit 銀行存款 \
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bank discount 銀行貼現 @4h{#
bank draft 銀行匯票 W5a)`%H
bank loan 銀行借款 J!?hajw7N
bank overdraft 銀行透支 9IFK4>&O6
bankers acceptance 銀行承兌 $$E!u}
bankruptcy 破產 v-`RX;8
bearer 持票人 B+:'Ld](
beneficiary 受益人 i7h!,vaK
bequest 遺產 wLeP;u1
bill 票據 vby[#S|
bill of exchange 匯票 "S
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bill of lading 提單 g~FA:R
bills discounted 貼現票據 m`(5
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bills payable 應付票據 '1?b?nVo
bills receivable 應收票據 ;B[*f?y-
board of directors 董事會 wOH$S=Ba5,
bonds 債券 K07b#`NF6
bonus 紅利 N*
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book value 賬面價值 n[Jpy[4g
bookkeeper 簿記員 Hm=!;xAFX
bookkeeping 簿記 0pP;[7k\
branch office general ledger 支店往來賬戶 96fzSZS,
broker 經紀人 &Q7vY
brought down 接前 Gv,_;?7lD
brought forward 接上頁 {Lj]++`fB]
budget 預算 M7R.?nk
by-product 副產品 6onFf* m!x
by-product sales 副產品銷售 S]^`Qy)
capital 股本 %%[ "&
capital income 資本收益 8,0p14I5;
capital outlay 資本支出 ^6=y4t=%F
capital stock 股本 <uXZ*E
capital stock certificate 股票 :BLD&mb"Y
carried down 移後 FX
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carried forward 移下頁 "F/% {0d
cash 現金 9pN},F91n:
cash account 現金賬戶 ]qZs^kQ
cash in bank 存銀行現金 yyZV/
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cash on delivery 交貨收款 /Jz?~H{%n
cash on hand 庫存現金
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cash payment 現金支付 >3R)&N
cash purchase 現購 5[Sa7Mk
cash sale 現沽 u~Zx9>f
cashier 出?#123;員
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cashiers check 本票 p<#WueR[
certificate of deposit 存款單折 W0GDn
certificate of indebtedness 借據 X-$~j+YC
certified check 保付支票 k&-SB -
certified public accountant 會計師 @ i$jyc
charges 費用 =aM(r6 C
charge for remittances 匯水手續費 aw
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charter 營業執照 1m$:Rn^
chartered accountant 會計師 2l5>>yY
chattles 動產 QkJAjmB
check 支票 Opc, {,z6
che stub 支票存根 8]U;2H/z
closed account 己結清賬戶 8PQKB*<dB"
closing 結算 eH.~c3o
closing entries 結賬紀錄 L;d(|7BVv
closing stock 期末存貨 &s.S)'l4l
closing the book 結賬 dQSX&.<c,
columnar journal 多欄日記賬 $)w9EGZ
combination 聯合
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commission 佣金 hV,)u3
commodity 商品
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common stock 普通股 >OP[qj
company 公司 r+6=b
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compensation 賠償 8KH|:
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compound interest 複利 k/MrNiC
consignee 承銷人 F Xbf7G)H
consignment 寄銷 b 4o`eR
consignor 寄銷人 !zc?o?~z
consolidated balance sheet 合併資產負債表 hS<lUG!9UJ
consolidated profit and loss account 合併損益表 N"A863>
consolidation 合併 g"pjWj)?
construction cost 營建成本 +6dq+8msF
construction revenue 營建收入 p%;n4*b2
contract 合同 T0=8 U;
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control account 統制賬戶 ~4e4Gyx c
copyright 版權 @w?y;W!a>
corporation 公司 J9+<9g4-t
cost 成本 ~?l>QP|o
cost accounting 成本會計 >)E{Hs
cost of labour 勞工成本 /G}TPXA
cost of production 生產成本 \]bAXa{ p
cost of manufacture 製造成本 0)=U:y.
cost of sales 銷貨成本 @3T)J,f
cost price 成本價格 $9LI v
credit 貸方 3[*E>:)qh
credit note 收款通知單 vUtA@
creditor 債權人 i7N|p9O.
crossed check 橫線支票 :Kc9k(3&r
current account 往來活期賬戶 Am
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current asset 流動資產 2y"]rUS`
current liability 流動負債 z=YHRS
current profit and loss 本期損益 $^[^]Q
debit 借方 [nL{n bli
debt 債務 ZdcG6IG+
debtor 債務人 ?]1_ 2\M
deed 契據 14U:.Q
deferred assets 遞延資產 v[P
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deferred liabilities 遞延負債 :=CRsQAn
delivery 交貨 hq.XO=0" k
delivery expense 送貨費 =8Bq2.nlR
delivery order 出貨單
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demand draft 即期匯票
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demand note 即期票據 x=Ef0v
demurrage charge 延期費 X:3W9`s)*
deposit 存款 >ZX&2 {
deposit slip 存款單 H_ecb;|mP
depreciation 折舊 mpcO-%a
direct cost 直接成本 S.^/Cl;aj
direct labour 直接人工 \xtY\q,[
director 董事 -UTTJnu^
discount 折扣 o8Q+hZB}A
discount on purchase 進貨折扣 Hu4\4x$?
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