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。 `!( IQ&
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acceptance 承兌 }3O 0nab
account 賬戶 Z".Xroq~
accountant 會計員 Lv&9s
accounting 會計 -I?8\
accounting system 會計制度 xovsh\s
accounts payable 應付賬款 vSnGPLl
accounts receivable 應收賬款 x^zw1e,y
accumulated profits 累積利益 38mC+%iC
adjusting entry ?#123;整記錄 q6'Q-e)
adjustment ?#123;整 zJ6""38Pr
administration expense 管理費用 h6b(FTC^
advances 預付 s_;o1 K0
advertising expense 廣告費 E1j3c
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agency 代理 ID:
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agent 代理人 KAJR.YNm
agreement 契約 `r'$l<(4WV
allotments 分配數 F| jl=i
allowance 津貼 + 70x0z2
amalgamation 合併 VUi> ]v/e
amortization 攤銷 $b~[>S-Q
amortized cost 應攤成本 72CHyl`|l
annuities 年金 1}_4C0h\'
applied cost 已分配成本 ds2%i
applied expense 已分配費用 9Nw&l@
applied manufacturing expense 己分配製造費用 O9P+S|hcY
apportioned charge 攤派費用 }K^v Ujl
appreciation 漲價 xa'^:H $X
article of association 公司章程 k|,Y_h0Y
assessment 課稅 '%X29B5
assets 資產 h/Yxm2
attorney fee 律師費
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audit 審計 G?v!Uv8O
auditor 審計員 PN3 Qxi4F
average 平均數 _N {4Rs0
average cost 平均成本 [D+,I1u2h
bad debt 壞賬 9W0*|!tQ,+
balance 餘額 Lf)JO|o
balance sheet 資產負債表 jlA6~n
bank account 銀行賬戶 0xx4rpH
bank balance 銀行結存 G6.lRaPu"m
bank charge 銀行手續費 78\j
bank deposit 銀行存款 ;F|#m,2Q-
bank discount 銀行貼現 bg!(B<!X
bank draft 銀行匯票 's.e"F#
bank loan 銀行借款 %JHv2[r^P
bank overdraft 銀行透支 .{t*v6(TP
bankers acceptance 銀行承兌 le'
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bankruptcy 破產 XzPOqZ`Nv
bearer 持票人 t`="2$NO
beneficiary 受益人 q_6fr$-Qh
bequest 遺產 2F+"v?n=\
bill 票據 ?nPG#Z|%
bill of exchange 匯票 1c{m
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bill of lading 提單 Wco2i m
bills discounted 貼現票據 twu,yC!
bills payable 應付票據 *u-$$@|y
bills receivable 應收票據 Lk!m1J5
board of directors 董事會 dk^j
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bonds 債券 soLW'8
bonus 紅利 .*f6n|
book value 賬面價值 >|z:CX$]
bookkeeper 簿記員 n"`V|
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bookkeeping 簿記 +HPcvu?1
branch office general ledger 支店往來賬戶 q1q9W@H
broker 經紀人 ol41%q*
brought down 接前 Q5}XD
brought forward 接上頁 2{.g7bO
budget 預算 8Ji`wnkXe
by-product 副產品 (uDAdE5
by-product sales 副產品銷售 {_-T! yb
capital 股本 tkH]_cH'w
capital income 資本收益 4 ob?M:S
capital outlay 資本支出 @dk-+YxG
capital stock 股本 >|c?ZqW
capital stock certificate 股票 ,p3]`MG
carried down 移後
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carried forward 移下頁 {:3\Ms#
cash 現金 0TaI"/ai
cash account 現金賬戶 4pl\qf
cash in bank 存銀行現金 =%<,
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cash on delivery 交貨收款 =.7tS'
cash on hand 庫存現金 2GORGS%
cash payment 現金支付 8^^ 1h
cash purchase 現購 AmHj\NX$
cash sale 現沽 ^8EW
/$k
cashier 出?#123;員 zBl L98
cashiers check 本票 PDPK|FU
certificate of deposit 存款單折 g<(!>:h
certificate of indebtedness 借據 wgIm{;T[u
certified check 保付支票 Yb^e7Eug
certified public accountant 會計師 Pc*lHoVL
charges 費用 ZM})l9_o"
charge for remittances 匯水手續費 dVYY:1PS
charter 營業執照
pHoHngyi&
chartered accountant 會計師 $cIaLq
chattles 動產 ?IYu"UO<)|
check 支票 v
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che stub 支票存根 HA8A}d~
closed account 己結清賬戶 "D8WdV(
closing 結算 T 5Zh2Q@
closing entries 結賬紀錄 :>.{w$Ln%
closing stock 期末存貨 (_|*&au J
closing the book 結賬 z?<B@\~
columnar journal 多欄日記賬 Cyd/HTNh<
combination 聯合 bJetqF6n
commission 佣金 o_`6oC"s
commodity 商品 >z
qaV@T
common stock 普通股
NdRcA
company 公司 ?5J#
yn
compensation 賠償 COsmVQ.
compound interest 複利 <zR{'7L/
consignee 承銷人 u>)h
consignment 寄銷 >({qgzV`
consignor 寄銷人 W,NqevXo:
consolidated balance sheet 合併資產負債表 w")
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consolidated profit and loss account 合併損益表 6`O,mpPu4G
consolidation 合併 tu<<pR>
construction cost 營建成本 p~@,zetS
construction revenue 營建收入 g%l ,a3"
contract 合同 ;.Bz'Q
control account 統制賬戶 72d|Jbd
copyright 版權 . 2$J-<O
corporation 公司 CdF;0A9.3
cost 成本 }ofb]_C,
cost accounting 成本會計 )`rD]0ua;
cost of labour 勞工成本 F|eWHw?t
cost of production 生產成本 5aizWz
cost of manufacture 製造成本 ?VNtT/
cost of sales 銷貨成本 U@NCN2I
cost price 成本價格 w[
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credit 貸方 r@3-vLI!u
credit note 收款通知單 >Xk42zvqn
creditor 債權人 f-enF)z
crossed check 橫線支票 .p!
DVQ"a
current account 往來活期賬戶 ekvs3a^
current asset 流動資產 GMJ
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current liability 流動負債 #vBrRHuA#"
current profit and loss 本期損益 w2.]
3QAZ
debit 借方 ?OFa
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debt 債務 )vS0Au^C~
debtor 債務人 i"}z9Ae~.
deed 契據 J)YlG*
deferred assets 遞延資產 4%J0e'iN
deferred liabilities 遞延負債 4W"A*A
delivery 交貨 ).^d3Kp
delivery expense 送貨費 6p4BsWPx
delivery order 出貨單 FuiR\"Ww
demand draft 即期匯票 MvpJ0Y (
demand note 即期票據 o6MFMA+vi
demurrage charge 延期費 `f; w
deposit 存款 ;[::&qf
deposit slip 存款單 ?Z 2,?G
depreciation 折舊 /eQAGFG
direct cost 直接成本 d$3rcH1
direct labour 直接人工 -5b|nQuY
director 董事 @}Hu)HO
discount 折扣 F,Q;sq
discount on purchase 進貨折扣 :')[pO_FW*
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