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。 ~0GX~{;r
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acceptance 承兌 UzHhU*nW
account 賬戶 v+o3r]Y6
accountant 會計員 n7.lF
accounting 會計 0 3
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accounting system 會計制度 1Klu]J%
accounts payable 應付賬款 >M85xjXP
accounts receivable 應收賬款 `9{C/qB
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 H4A+Dg,
adjustment ?#123;整 bO3KaOC8N
administration expense 管理費用 =C1Qo#QQ%
advances 預付 3"
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advertising expense 廣告費 >(KUYX?p
agency 代理 _
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agent 代理人 3-%~{(T/
agreement 契約 %~XJwy-
allotments 分配數 :S6 <v0`Z
allowance 津貼 o;I86dI6C
amalgamation 合併 8@
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amortization 攤銷 jF85bb$
amortized cost 應攤成本 58U[r)/
annuities 年金 qqred>K
applied cost 已分配成本 98
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applied expense 已分配費用 HV(*6b@
applied manufacturing expense 己分配製造費用 i.,B
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apportioned charge 攤派費用 c4W"CD;D
appreciation 漲價 wb"t:(>&
article of association 公司章程 k
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assessment 課稅 vA~hkkj{
assets 資產 U<byR!qLie
attorney fee 律師費 )@M|YM1+
audit 審計 Kx!|4ya,
auditor 審計員 ,{t!->K
average 平均數 k5CIU}H"
average cost 平均成本 s5#g[}dj
bad debt 壞賬 4yy
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balance 餘額
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balance sheet 資產負債表 cu|q&
bank account 銀行賬戶 >pHvBFa3G
bank balance 銀行結存 aKcV39brr
bank charge 銀行手續費 T5G+^XDA
bank deposit 銀行存款 [/]3:|
bank discount 銀行貼現 lR^Qm|
bank draft 銀行匯票 .AS,]*?Zn%
bank loan 銀行借款 WG4|Jf Y
bank overdraft 銀行透支 f89<o#bm7h
bankers acceptance 銀行承兌 Mt0|`=64
bankruptcy 破產 hUc|X
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bearer 持票人 ,aL"Wy(
beneficiary 受益人 '11h Iu=:
bequest 遺產 ]TN}`]
bill 票據 BtZm_SeA
bill of exchange 匯票 i/B"d,=<
bill of lading 提單 K?WqAVK
bills discounted 貼現票據 0C_Qp% Z
bills payable 應付票據 UkQocZdZ
bills receivable 應收票據 0Z(b/fdS
board of directors 董事會 #}?$mxME*
bonds 債券 qIp`'.#m
bonus 紅利 :6{HFMf"
book value 賬面價值 JOk`emle
bookkeeper 簿記員 jL>r*=K)%
bookkeeping 簿記 =B2
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branch office general ledger 支店往來賬戶 ,pepr9Yd
broker 經紀人 '(*D3ysU
brought down 接前
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brought forward 接上頁 cMAfW3j: ;
budget 預算 )I_I?e
by-product 副產品 ['j,S<Bu~
by-product sales 副產品銷售 y0^FTSQ|
capital 股本 beoMLHp
capital income 資本收益 huE#VY
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capital outlay 資本支出 iqYc&}k,
capital stock 股本 fRmc_tx
capital stock certificate 股票 CPG %*E*
carried down 移後 #^Y-*vf2
carried forward 移下頁 :=@[FXD4
cash 現金 ,"v%
cash account 現金賬戶 t&]IgF
cash in bank 存銀行現金 SQK6BEjE8
cash on delivery 交貨收款 ;?9~^,l
cash on hand 庫存現金 ( d.i np(
cash payment 現金支付 L3\{{QOA
cash purchase 現購 F9" K
cash sale 現沽 ap!
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cashier 出?#123;員 %iNDRLR%I
cashiers check 本票 |@nXlZE
certificate of deposit 存款單折 LV0{~g(!%
certificate of indebtedness 借據 *V}}3Degh
certified check 保付支票 Ws(>}
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certified public accountant 會計師 ~ln,Cm} 4
charges 費用 U_?RN)>j
charge for remittances 匯水手續費 2o;M:+KQ)
charter 營業執照 .
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chartered accountant 會計師 ohl%<FqS
chattles 動產
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check 支票 rO~D{)Nu
che stub 支票存根 tz{]H9
closed account 己結清賬戶 ?{V[bm
closing 結算 )_uK(UNZ5
closing entries 結賬紀錄 O<*iDd`(e
closing stock 期末存貨 0=iJT4IEJ
closing the book 結賬 1/HZY0em
columnar journal 多欄日記賬 f &|SGD*
combination 聯合 }m?L/Y'}
commission 佣金 RzkJS9)m
commodity 商品 V SxLBwXf
common stock 普通股 STMc
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company 公司 UJI1n?~
compensation 賠償 A`KTm(
compound interest 複利 E =E
consignee 承銷人 d?>sy\{2
consignment 寄銷 9}-,dgAB
consignor 寄銷人 O-k(5Zb
consolidated balance sheet 合併資產負債表 &'R]oeag
consolidated profit and loss account 合併損益表 ;Baf&xK
consolidation 合併 k&
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construction cost 營建成本 wJ}8y4O!N
construction revenue 營建收入 UcZ3v]$I
contract 合同 %`~8j H@
control account 統制賬戶 = FQH
copyright 版權 PHoW|K_e
corporation 公司 C>H UG
cost 成本 .d2s4q\
cost accounting 成本會計 "o1/gV
cost of labour 勞工成本 8
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cost of production 生產成本 Qk6FK]buV
cost of manufacture 製造成本
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cost of sales 銷貨成本 _LK(j;6K}
cost price 成本價格 _%x|,vo`(
credit 貸方 '=r.rW5
credit note 收款通知單 {974m` 5
creditor 債權人 @"6BvGU2s
crossed check 橫線支票 #Rs7Ieu+
current account 往來活期賬戶 ,J[sg7vcv
current asset 流動資產 =3@^TW(j
current liability 流動負債 X,p&S^
current profit and loss 本期損益 Z?~7#F~Z`
debit 借方 _K8-O>I "
debt 債務 =(o$1v/k
debtor 債務人 ve$P=ZuM
deed 契據 *I~F7Z]|
deferred assets 遞延資產 9QpKB
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deferred liabilities 遞延負債 tqHXzmsjW
delivery 交貨 |YH1q1l
delivery expense 送貨費 V!oyC$eV
delivery order 出貨單 &B)
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demand draft 即期匯票 nX
demand note 即期票據 dM
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demurrage charge 延期費 X:DHz0S
deposit 存款 k&Sg`'LG8
deposit slip 存款單 JO
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depreciation 折舊 E*kS{2NAq
direct cost 直接成本 1vobfZ-w9
direct labour 直接人工 CxO)d7c
director 董事 XOxm<3gXn
discount 折扣 fx*Swv%r
discount on purchase 進貨折扣 U-k6ZV3&8
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