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。 wd*8w$\
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acceptance 承兌 l*~O;do
account 賬戶 4
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accountant 會計員 F|pM$Kd`
accounting 會計 n]:Xmi8p
accounting system 會計制度 '[(]62j
accounts payable 應付賬款 }#):ZPTs
accounts receivable 應收賬款 "g27|
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accumulated profits 累積利益 V&)Jvx}^
adjusting entry ?#123;整記錄 2q]y(kW+
adjustment ?#123;整 35=kZXwG+4
administration expense 管理費用 #$W02L8
advances 預付 8p D$/
advertising expense 廣告費 &iKy
agency 代理 ~+DPq|-O
agent 代理人 <8;SSdoKi
agreement 契約 4P(muOS
allotments 分配數 z5.Uv/n\1
allowance 津貼 @A32|p}
amalgamation 合併 1.Kun !w
amortization 攤銷 8R|!$P
amortized cost 應攤成本 t Sibzl~
annuities 年金 'kBg3E$y
applied cost 已分配成本 ;IyA"C(i
applied expense 已分配費用 IE*eDj
applied manufacturing expense 己分配製造費用 Zt
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apportioned charge 攤派費用 -YvnX0j+
appreciation 漲價 >_XC
article of association 公司章程 0b=1Ce+0q
assessment 課稅 (|O9L s7N
assets 資產 |ppG*ee
attorney fee 律師費 NJ]AxFG
audit 審計 @vyq?H$U;N
auditor 審計員 l9{}nz
average 平均數 Yzr)UJl*I
average cost 平均成本 suOWmq
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bad debt 壞賬 B|WM;Y^
balance 餘額 hp|.hN(kS]
balance sheet 資產負債表 '#<4oW\]
bank account 銀行賬戶 'Fq+\J#%
bank balance 銀行結存 $'*q]]
bank charge 銀行手續費 p"@[2hK
bank deposit 銀行存款 *Wj]e%
bank discount 銀行貼現 ;f?suawMv
bank draft 銀行匯票 _c
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bank loan 銀行借款 5aZbNV}-
bank overdraft 銀行透支 LNNwy:_ !
bankers acceptance 銀行承兌 !d.bCE~
bankruptcy 破產 [?>\]
bearer 持票人 G0%},Q/
beneficiary 受益人 jw5ldC>U
bequest 遺產 gN@|lHbU
bill 票據 :+ZLKm
bill of exchange 匯票 l+nT$IPF
bill of lading 提單 Cer&VMrQK
bills discounted 貼現票據 &9K
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bills payable 應付票據 Q{[l1:
bills receivable 應收票據 `!( IQ&
board of directors 董事會 0u) m9eg
bonds 債券 OLS/
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bonus 紅利 y5{Vx{V"Q
book value 賬面價值 ]9$iUA%Ef
bookkeeper 簿記員 U9"(
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bookkeeping 簿記 ]?G|:Kx$y%
branch office general ledger 支店往來賬戶 Y_zMj`HE
broker 經紀人 XCyU)[wY
brought down 接前 {8* d{0l
brought forward 接上頁 do.AesdXaq
budget 預算 QYg V[\&
by-product 副產品 @{>0v"@
by-product sales 副產品銷售 I>EEUQR/$H
capital 股本 vnN0o5
capital income 資本收益 AqiH1LAE
capital outlay 資本支出 F|a'^:Qs
capital stock 股本 {E[t(Ig
capital stock certificate 股票 s(T0lul
carried down 移後 >[2;
carried forward 移下頁 uH&B=w
cash 現金 OO2uE ;( 3
cash account 現金賬戶 h% eGtd$n
cash in bank 存銀行現金 4/ WKR3X
cash on delivery 交貨收款 QWc,JCu
cash on hand 庫存現金 \E=MV~:R
cash payment 現金支付 _\8jnpT:
cash purchase 現購 R<B5<!+
cash sale 現沽 !bCSt?}@u
cashier 出?#123;員 JZdRAL2#v
cashiers check 本票 !r8_'K5R(
certificate of deposit 存款單折 I_m3|VCa|t
certificate of indebtedness 借據 +MZI \>
certified check 保付支票 %:s+5*SKe
certified public accountant 會計師 z/]]u.UP
charges 費用 RFLfvD<
charge for remittances 匯水手續費 u`ryCZo#g
charter 營業執照 aGd
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chartered accountant 會計師 b"aF-,M>
chattles 動產 >F>VlRg
check 支票 bg!(B<!X
che stub 支票存根 's.e"F#
closed account 己結清賬戶 ?7]G)8G6
closing 結算 ,5V6=pr$
closing entries 結賬紀錄 HSWki';G
closing stock 期末存貨 XzPOqZ`Nv
closing the book 結賬 t`="2$NO
columnar journal 多欄日記賬 q_6fr$-Qh
combination 聯合 2F+"v?n=\
commission 佣金 HC}vO0X4
commodity 商品 !Rc
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common stock 普通股 :C>iV+B j
company 公司 ohbU~R3{U
compensation 賠償 IG{
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compound interest 複利 ;Xf1BG r
consignee 承銷人 D>8p:^3g
consignment 寄銷 0hhxTOp
consignor 寄銷人 Y=4
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consolidated balance sheet 合併資產負債表 Ims?
consolidated profit and loss account 合併損益表
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consolidation 合併 41]a{A7q
construction cost 營建成本 ]ag{sU@#
construction revenue 營建收入 ZH|q#<{l
contract 合同 b*(K;`9)B
control account 統制賬戶 I(Qz%/ Ox
copyright 版權 Z;V(YK(WO.
corporation 公司 ZY8w1:'
cost 成本 N,Z*
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cost accounting 成本會計 B~E">}=!
cost of labour 勞工成本 I eJI-lo
cost of production 生產成本 Vz$
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cost of manufacture 製造成本 Ka6u*:/
cost of sales 銷貨成本 D+v?zQw
cost price 成本價格 n
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credit 貸方 qFK.ULgP`
credit note 收款通知單 OX 'V
creditor 債權人 {Ef.wlZ
crossed check 橫線支票 KJV8y"^=Q
current account 往來活期賬戶 ?QmtZG.$
current asset 流動資產 .8Bu%Sf
current liability 流動負債 G^tazAEfo
current profit and loss 本期損益 kc0MQ TJU
debit 借方 6lCpf1>6@
debt 債務 $cK}Tlq
debtor 債務人 @I-,5F|r
deed 契據 >O<a9wz
deferred assets 遞延資產 I5q$QQK
deferred liabilities 遞延負債 f]#\&"
delivery 交貨 p:TE##
delivery expense 送貨費 c+&Kq.~K
delivery order 出貨單 U+*l!"O,
demand draft 即期匯票 -yB}(69
demand note 即期票據 {?`7D:]`^
demurrage charge 延期費 o5p{ O>D[z
deposit 存款 O-HS)g$2
deposit slip 存款單 <!g]q1
depreciation 折舊 NuPlrCy;
direct cost 直接成本 /6Q]f
direct labour 直接人工 {ibu0
director 董事 %-yzU/`JF
discount 折扣 ,|d9lK`" P
discount on purchase 進貨折扣 rbnAC*y8'L
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