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。 :}+
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acceptance 承兌 LT:*K!>NOL
account 賬戶 yiAusl;
accountant 會計員 &aWY{ ?_
accounting 會計 *OR(8;
accounting system 會計制度 v>'mW
accounts payable 應付賬款 -z?O^:e#x
accounts receivable 應收賬款 9
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accumulated profits 累積利益 W<OO:B.ty
adjusting entry ?#123;整記錄 9 Xx4,#?
adjustment ?#123;整 [+
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administration expense 管理費用 Yvxp(
advances 預付 H\RuYCn2G
advertising expense 廣告費 ,}HnS)+
agency 代理 hZDv5]V:0
agent 代理人 (IIOVv
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agreement 契約 ]M.)N.T
allotments 分配數 I3D#wXW
allowance 津貼 m9li% p
amalgamation 合併 1`@rAA>h'
amortization 攤銷 Fwfe5`9'
amortized cost 應攤成本 90]{4 ]y;
annuities 年金 7).zed^
applied cost 已分配成本 ^J7g)j3
applied expense 已分配費用 d+Bz
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applied manufacturing expense 己分配製造費用 hP]zC1s
apportioned charge 攤派費用 liG3
appreciation 漲價 WgC*bp{
article of association 公司章程 dD}!E
assessment 課稅 t.tdY
assets 資產 _<P~'IN+n
attorney fee 律師費 j,CMcP7A -
audit 審計 gKay3}w
auditor 審計員 ||vQW\g
average 平均數 0CS80
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average cost 平均成本 {r?qI
bad debt 壞賬 wfc[B;K\
balance 餘額 x1ID6kI[{*
balance sheet 資產負債表 y$7@ ~NH,d
bank account 銀行賬戶 9,;+B8-A
bank balance 銀行結存 TAn.5
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bank charge 銀行手續費 ;
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bank deposit 銀行存款 Y2Y!^A89
bank discount 銀行貼現 q;a#?Du o
bank draft 銀行匯票 Cb/?hT
bank loan 銀行借款 -!p-nk@9|
bank overdraft 銀行透支 r]vD]
bankers acceptance 銀行承兌 G$HLta
bankruptcy 破產 |;B
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bearer 持票人 hT<:)MG)+K
beneficiary 受益人 )iG+pP@.@
bequest 遺產 G
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bill 票據 j']Q-s(s
bill of exchange 匯票 I NE,/a=
bill of lading 提單 H9Pe,eHs
bills discounted 貼現票據 =7Y gES
bills payable 應付票據 {\HE'C/?
bills receivable 應收票據 @tLoU%
board of directors 董事會 8Bnw//_pT
bonds 債券 @9rmm)TZ
bonus 紅利 e[@
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book value 賬面價值 :4
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bookkeeper 簿記員 SEXLi8;/
bookkeeping 簿記 r6-'p0|
branch office general ledger 支店往來賬戶 ;Q.g[[J/p
broker 經紀人 d4P0f'.z
brought down 接前 (d C<N3
brought forward 接上頁 It\ob7n
budget 預算 =9;jVaEMJL
by-product 副產品 = *A_{u;E
by-product sales 副產品銷售 r4c3t,L*$I
capital 股本 O
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capital income 資本收益 r_Rjjo
capital outlay 資本支出 AOaf ,ZF
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capital stock 股本 :6z0Ep"
capital stock certificate 股票 xIo7f
carried down 移後 Vy:ER
carried forward 移下頁 CFh&z^]PR
cash 現金 b+M[DwPw
cash account 現金賬戶 u[jdYWQa
cash in bank 存銀行現金 H\3CvFm
cash on delivery 交貨收款 `
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cash on hand 庫存現金 ?mt$c6-
cash payment 現金支付 GSW{h[Op
cash purchase 現購 o+O\VNW
cash sale 現沽 >~$ S!
cashier 出?#123;員 z~oGd,
cashiers check 本票 !+M H?A
certificate of deposit 存款單折 9&W\BQ
certificate of indebtedness 借據 'eo2a&S2D
certified check 保付支票 Hf
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certified public accountant 會計師 {Pg7IYjH
charges 費用 Z3R..vy8
charge for remittances 匯水手續費 *
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charter 營業執照 U<r<$K
chartered accountant 會計師 kx1-.~)p(z
chattles 動產 w'5~GhnP+
check 支票 3@}HdLmN|
che stub 支票存根 |l ~BdP
closed account 己結清賬戶 .#h]_%
closing 結算 \+MR`\|3
closing entries 結賬紀錄 \FTvN
closing stock 期末存貨 ~pj9_I
closing the book 結賬 !T0IMI
columnar journal 多欄日記賬 kQIWD
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combination 聯合 V_}`2.Pg
commission 佣金 G-n`X":$DT
commodity 商品 %1HW
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common stock 普通股 uB,B%XHj
company 公司 f8?K_K;\
compensation 賠償 oT|E\wj
compound interest 複利 aXC`yQ?
consignee 承銷人 @;<w"j`r
consignment 寄銷 &r<<4J(t
consignor 寄銷人 SsznV}{^
consolidated balance sheet 合併資產負債表 ~:)$~g7>b
consolidated profit and loss account 合併損益表 I/WnF"yP
consolidation 合併 4g1u9Sc0
construction cost 營建成本 JpDYB
construction revenue 營建收入 >/bl
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contract 合同 '*3+'>
control account 統制賬戶 2z[Pw0#V
copyright 版權 {b<8Z*4W
corporation 公司 S|]~,l2]}
cost 成本 x2ol
cost accounting 成本會計 q]
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cost of labour 勞工成本 g'Xl>q
cost of production 生產成本 nLtP^
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cost of manufacture 製造成本 o3WkbMJWM
cost of sales 銷貨成本 LOida# R
cost price 成本價格 yJp&A
credit 貸方
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credit note 收款通知單 TVFGonVY
creditor 債權人 C}1(
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crossed check 橫線支票 i^IvT
current account 往來活期賬戶 *Nt6 Ufq6
current asset 流動資產 |ntJ+
current liability 流動負債 @6D<D6`
current profit and loss 本期損益 5e2mEQU>
debit 借方 6U/wFT!7$
debt 債務 Jx>P%>+<j
debtor 債務人 IeU.T@ $
deed 契據 iuHG9 #n
deferred assets 遞延資產 MJg^
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deferred liabilities 遞延負債 Xj-3C[8@
delivery 交貨 2#!$f_
delivery expense 送貨費 nlY ^
delivery order 出貨單 `\Npu
demand draft 即期匯票 ev?>Nq+Z
demand note 即期票據 Zh(f2urKV
demurrage charge 延期費 ./g0T{&
deposit 存款 }]s~L9_z['
deposit slip 存款單 _&z>Id`w
depreciation 折舊 f(_qcgXp
direct cost 直接成本 -xcz+pHQ
direct labour 直接人工 =;{S>P!I(t
director 董事 'QV4=
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discount 折扣 <K0lS;@K
discount on purchase 進貨折扣 gvU6p[ D
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