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。 4<CHwIRHY
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acceptance 承兌 y((I2g1rv
account 賬戶 w?|gJ*B"
accountant 會計員 H@GiHej
accounting 會計
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accounting system 會計制度 ZgVYC4=Q-\
accounts payable 應付賬款 `j{5$X
accounts receivable 應收賬款 /MKcS%/H/
accumulated profits 累積利益 avrf]r
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adjusting entry ?#123;整記錄 QL%&b\K
adjustment ?#123;整 eSHyA+F
administration expense 管理費用 p "EQ6_f
advances 預付 gf7%vyMo$
advertising expense 廣告費 m~mw1r
agency 代理 BR*,E~%
agent 代理人 ohklLZoZ
agreement 契約 GY%lPp
allotments 分配數 gZF-zhnC
allowance 津貼 Rqu_[M
amalgamation 合併 YYwFjA@
amortization 攤銷 A
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amortized cost 應攤成本 EUevR/S
annuities 年金 LK5,GWF;
applied cost 已分配成本 ~'k.'O{
applied expense 已分配費用 D&KRJQ/
applied manufacturing expense 己分配製造費用 *o <S{
apportioned charge 攤派費用 ]JF>a_2wG
appreciation 漲價 U[1Rw6
article of association 公司章程 Q]wM WV
assessment 課稅 KvW{M
assets 資產 {?yZdL:m)
attorney fee 律師費 Ry9kGdqO
audit 審計 (
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auditor 審計員 #InuN8sI
average 平均數 yXyL,R
average cost 平均成本 706-QE^
bad debt 壞賬 %>u(UmFO
balance 餘額 ;G_{$)P.o
balance sheet 資產負債表 I(!i"b9
bank account 銀行賬戶 9cQ
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bank balance 銀行結存 }}L :6^
bank charge 銀行手續費 C.`C T7
bank deposit 銀行存款 uL| Wuq
bank discount 銀行貼現 91'i7&~xdG
bank draft 銀行匯票 D>neY9
bank loan 銀行借款 Ud@D%?A7
bank overdraft 銀行透支 r$<-2lW
bankers acceptance 銀行承兌 EY'kIVk
bankruptcy 破產 tP/0_^m
bearer 持票人 2loy4f
beneficiary 受益人 eW%Cef
bequest 遺產 i [,9hp
bill 票據 N 0<([B;
bill of exchange 匯票 W6STjtT3P
bill of lading 提單 KWwEK]
bills discounted 貼現票據 !7)` g i
bills payable 應付票據 zl8O @g
bills receivable 應收票據 x~3N})T5
board of directors 董事會 (S MnYh4
bonds 債券 /Wos{}Z0
bonus 紅利 iF0x>pvJ@
book value 賬面價值 C]/]ot0%t
bookkeeper 簿記員 39Nz>Nu:
bookkeeping 簿記 t@=*k9
branch office general ledger 支店往來賬戶 SLI(;, s
broker 經紀人 W&MZ5t,k=
brought down 接前 V
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brought forward 接上頁 va6e]p*Oy
budget 預算 I'W`XN
by-product 副產品 |AD"}8
by-product sales 副產品銷售 VS.~gHx
capital 股本 CY
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capital income 資本收益 R-%v??
capital outlay 資本支出 \.!+'2!m
capital stock 股本 oW[];r
capital stock certificate 股票 ,v^A;,q
carried down 移後 (x)}k&B;
carried forward 移下頁 (^),G
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cash 現金 NJ%>|`FEi7
cash account 現金賬戶 K9z 1'k QH
cash in bank 存銀行現金 OO$YwOKS
cash on delivery 交貨收款 .5?e)o)
cash on hand 庫存現金 vMD
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cash payment 現金支付 [2~^~K
cash purchase 現購 v*Dz4K#
cash sale 現沽 irZMgRQAT
cashier 出?#123;員 0Wd2Z-I
cashiers check 本票 ML:Zm~A1U
certificate of deposit 存款單折 5f#N$mh
certificate of indebtedness 借據 X%>nvp
certified check 保付支票 <I
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certified public accountant 會計師 d1[;~)
charges 費用 /w|!SZB
charge for remittances 匯水手續費 ^$>Q6.x?*)
charter 營業執照 `#g62wb,HY
chartered accountant 會計師 ?**9hu\BG
chattles 動產 g]$e-X@k
check 支票 Yee%
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che stub 支票存根 %2q0lFdcM
closed account 己結清賬戶 #aHJ|[[(n
closing 結算 5I`_SOa!
closing entries 結賬紀錄 x^sSAI(
closing stock 期末存貨 iNO}</7?
closing the book 結賬 ;xXD2{q
columnar journal 多欄日記賬 t ZL|;K
combination 聯合 ]cmq
commission 佣金 %tK^&rw%
commodity 商品 2h;#BJ))
common stock 普通股 TWU[/>K
company 公司 r*F^8_YMK
compensation 賠償 S'
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compound interest 複利 l
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consignee 承銷人 H6.
consignment 寄銷 O-3R#sZ0
consignor 寄銷人 Jn\@wF9xd
consolidated balance sheet 合併資產負債表 5+Ld1nom
consolidated profit and loss account 合併損益表 ##QKXSD
consolidation 合併 Zws[C
construction cost 營建成本 6,raRg6
construction revenue 營建收入 ~[Fh+t(Y
contract 合同 &_1x-@oI2:
control account 統制賬戶 =".sCV9"N
copyright 版權 &Hj1jM'
corporation 公司 O$*\JL
cost 成本 _xz>O[unf
cost accounting 成本會計 Ny" "lcy
cost of labour 勞工成本 dq4t@:\o0
cost of production 生產成本 'Szk!,_
cost of manufacture 製造成本 j>I.d+
cost of sales 銷貨成本 3vc2t6S%*
cost price 成本價格 8ioxb`U
credit 貸方 b/]@G05>>
credit note 收款通知單 .-mlV ^
creditor 債權人 ugy:^U
crossed check 橫線支票 Q2LAXTF]y
current account 往來活期賬戶 IxU#x*
current asset 流動資產 V9\y*6#Y,
current liability 流動負債 *eEn8rAr
current profit and loss 本期損益 .4%6_`E
debit 借方 4_KRH1
debt 債務 1i=p5,|
debtor 債務人 4|INy=<"t
deed 契據 6DxT(VU}
deferred assets 遞延資產 IAFj_VWC0
deferred liabilities 遞延負債 3bK=Q3N
delivery 交貨 _08y; _S
delivery expense 送貨費 ^@-qnU lH
delivery order 出貨單 8eDKN9kq
demand draft 即期匯票 k:0nj!^4w>
demand note 即期票據 3FQXp
demurrage charge 延期費 )uK Tf=;
deposit 存款 ,AuejMd
deposit slip 存款單 eFz!`a^dX
depreciation 折舊 {SJnPr3R
direct cost 直接成本 F!MxC
direct labour 直接人工 {^N90,!
director 董事 dMDSyd<(
discount 折扣 FV>xAU$
discount on purchase 進貨折扣 ,/Yo1@U
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