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。 [|a(
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acceptance 承兌 iN<(O7B;
account 賬戶 e86Aqehle
accountant 會計員 *CeQY M
accounting 會計 OgEUq''
accounting system 會計制度 BgJkrv7~
accounts payable 應付賬款 E\R raPkQT
accounts receivable 應收賬款 0rk u4T
accumulated profits 累積利益 w~<FG4@LU
adjusting entry ?#123;整記錄 u?q&K|
adjustment ?#123;整 M8 iEVJ
administration expense 管理費用 *>e~_{F
advances 預付 6Cl+KcJH
advertising expense 廣告費 F~z_>1lpP&
agency 代理 *nYB o\@g
agent 代理人 %<aImR]
agreement 契約 ?_VRfeztw
allotments 分配數 DUZQO{V
allowance 津貼 ra]!4Kd'
amalgamation 合併 #"Fg%36Zd
amortization 攤銷 E7rX1YdR
amortized cost 應攤成本 GhqgRzX
annuities 年金 lir&e
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applied cost 已分配成本 tCWJSi`IJ
applied expense 已分配費用 RRx`}E9,
applied manufacturing expense 己分配製造費用 13ipaz
apportioned charge 攤派費用 0fnZR$PB
appreciation 漲價 7^B3lC)
article of association 公司章程 Sdgb#?MR|
assessment 課稅 1KW3l<v-6
assets 資產 8W-]t1O%!
attorney fee 律師費 ^pJ0nY#c
audit 審計 xe(MHNrj
auditor 審計員 }l.KpdRT2
average 平均數 B^Xy0fq
average cost 平均成本 d4ic9u*D
bad debt 壞賬 mYj
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balance 餘額 'To<T
balance sheet 資產負債表 >4Iv[ D1
bank account 銀行賬戶 _kh>Z
bank balance 銀行結存 c`-YIz)W
bank charge 銀行手續費 &c20x+
bank deposit 銀行存款 hgj CXl
bank discount 銀行貼現 L<0=giE
bank draft 銀行匯票 v-ThdE$G#
bank loan 銀行借款 h=hoV5d@
bank overdraft 銀行透支 rwoF}}
bankers acceptance 銀行承兌 r k@UsHy
bankruptcy 破產 >[K0=nA
bearer 持票人 `/c7h16
beneficiary 受益人 u/} xE7G
bequest 遺產 ab{;Z5O
bill 票據 9^oo-,Su_
bill of exchange 匯票 gC0;2
bill of lading 提單 pw!@Q?R
bills discounted 貼現票據 E\w+kAAf
bills payable 應付票據 V{KjRSVf=
bills receivable 應收票據 _]P
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board of directors 董事會 NvcHv7,
bonds 債券 P!5Z]+B#
bonus 紅利 9 >%+bA(
book value 賬面價值 6mwvI4)
bookkeeper 簿記員 _~PO
bookkeeping 簿記 D^nxtuT*
branch office general ledger 支店往來賬戶 H;qJH1EdD
broker 經紀人 n9DbiL1{
brought down 接前 $
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brought forward 接上頁 EVG"._I@
budget 預算 6?O}Q7G
by-product 副產品 INOH{`}Ew
by-product sales 副產品銷售 .U<F6I:<md
capital 股本 D{>\-]\
capital income 資本收益 $iwIF7,\P
capital outlay 資本支出 O"
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capital stock 股本 )R~a;?T_c0
capital stock certificate 股票 am2a#4`
carried down 移後 _y>}#6B
carried forward 移下頁 ~,T+JX
cash 現金 4X*Q6rW
cash account 現金賬戶
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cash in bank 存銀行現金 mzu<C)9d,
cash on delivery 交貨收款 w3d34*0$
cash on hand 庫存現金 x =h0Fq,T
cash payment 現金支付 {(%~i37
cash purchase 現購 wsqLXZI
cash sale 現沽 GJvp{U}y9I
cashier 出?#123;員 5.
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cashiers check 本票 _@~PL>g"p
certificate of deposit 存款單折 rfX=*mjt
certificate of indebtedness 借據 @/LiR>,
certified check 保付支票 |e:rYLxm:
certified public accountant 會計師 bGu([VB
charges 費用 !f`5B( @
charge for remittances 匯水手續費 >d97l&W
charter 營業執照 9l#gMFknI
chartered accountant 會計師 ]'tJ
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chattles 動產 .ots?Ns
check 支票 0TmZ*?3!4
che stub 支票存根 bfhz?,b
closed account 己結清賬戶 ).Q[!lly
closing 結算 8]HY. $E
closing entries 結賬紀錄 \TZ|S,FS
closing stock 期末存貨 t?HF-zQ
closing the book 結賬 J
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columnar journal 多欄日記賬 aV#h5s
combination 聯合 |WBZN1W)
commission 佣金 u(AA`S"
commodity 商品 Gp8psH
common stock 普通股 %P;[fJ
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company 公司 *y?[<2"$
compensation 賠償 bf(+ldq
compound interest 複利 **n y!
consignee 承銷人 ncj!KyU
consignment 寄銷 B>, A(X&
consignor 寄銷人 {l@WCR
consolidated balance sheet 合併資產負債表 0X#+#[W
consolidated profit and loss account 合併損益表 2
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consolidation 合併 $cu]_gu
construction cost 營建成本 Bh,Q8%\6
construction revenue 營建收入 :xtT
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contract 合同 >9MS"t
control account 統制賬戶 ~3d*b
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copyright 版權 i(Vm!Y82
corporation 公司 >4M<W4
cost 成本 y]
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cost accounting 成本會計
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cost of labour 勞工成本 f7
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cost of production 生產成本
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cost of manufacture 製造成本 l
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cost of sales 銷貨成本 ^obC4(
cost price 成本價格 E>"8/
credit 貸方 J)KnE2dw5
credit note 收款通知單 3e *-\TP-
creditor 債權人 mqw 84u
crossed check 橫線支票 >uHb
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current account 往來活期賬戶 7gr^z)${J
current asset 流動資產 S eOy7
current liability 流動負債 7DZTQUb"
current profit and loss 本期損益 C5MqwNX
debit 借方 N8QH*FX/F1
debt 債務 OT@yPG
debtor 債務人 xh r[A
deed 契據 _JA:.V^3gm
deferred assets 遞延資產 6bUl>4
deferred liabilities 遞延負債 /?U!y?t&@
delivery 交貨 %N1"*</q
delivery expense 送貨費 e5 3,Rqi)@
delivery order 出貨單 %/!+(7
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demand draft 即期匯票 kV+ R5R
demand note 即期票據 Sc{Tq\t;%
demurrage charge 延期費 tgB=vIw?3
deposit 存款 P7UJ-2%Y+
deposit slip 存款單 =Epq%,4nG
depreciation 折舊 59Nd}wPO;
direct cost 直接成本 s[T{c.F
direct labour 直接人工 U=DEV7 E
director 董事 ST%
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discount 折扣 ~of,,&
discount on purchase 進貨折扣 Pk:zfC?4
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