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。 zCrDbGvqF`
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acceptance 承兌 w7b?ve3-
account 賬戶 |meo
accountant 會計員 xkv2#"*v
accounting 會計 8 *@knkJ
accounting system 會計制度 O'5d6m
accounts payable 應付賬款 "Aw|
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accounts receivable 應收賬款 hg}Rh
accumulated profits 累積利益 =^.f)
adjusting entry ?#123;整記錄 .@0 i,7S
adjustment ?#123;整 Dq/ _#&S
administration expense 管理費用 l
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advances 預付 F$kLft[:
advertising expense 廣告費 9>qc 1z
agency 代理 ;Qpp[V`
agent 代理人 JpVV0x/Q/_
agreement 契約 VKtrSY}6T
allotments 分配數 jEQr{X7bEL
allowance 津貼 } D5*
amalgamation 合併 #(o 'G4T
amortization 攤銷 &1hJ?uM01
amortized cost 應攤成本 PV?XpT
annuities 年金 )^+v*=Dc-i
applied cost 已分配成本 >G`=8Ku
applied expense 已分配費用 lk
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applied manufacturing expense 己分配製造費用 \0%)eJ
apportioned charge 攤派費用 WNkAI9B
appreciation 漲價 S5eQHef
article of association 公司章程 h:QKd!Gq
assessment 課稅 hJ8|KPgdw
assets 資產 .e2qa
attorney fee 律師費 Rul Zh2C
audit 審計 9moenkL
auditor 審計員 MF>1u%
average 平均數 #4h_(Y
average cost 平均成本 (5@9
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bad debt 壞賬 VFN\
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balance 餘額 8Rq+eOP=S
balance sheet 資產負債表 jEBZ"Jvb
bank account 銀行賬戶 L]{ 1"`#
bank balance 銀行結存 ybBLBJb
bank charge 銀行手續費 ^FSUK
bank deposit 銀行存款 w yO@oi
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bank discount 銀行貼現 5m")GWQaP@
bank draft 銀行匯票 7+aTrE{
bank loan 銀行借款 Y$3H$F.+
bank overdraft 銀行透支 #84pRU~
bankers acceptance 銀行承兌 } G$rr.G
bankruptcy 破產 n50XGv
bearer 持票人 KK-9[S-
beneficiary 受益人 DJ"O`qNV3
bequest 遺產 B 95}_q
bill 票據
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bill of exchange 匯票 VNx|nP&
bill of lading 提單 ]E90q/s@c
bills discounted 貼現票據 L|G!of[8n
bills payable 應付票據 LPbZ.
bills receivable 應收票據 X<s']C9c
board of directors 董事會 -d\O{{%>.z
bonds 債券 E^S[8
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bonus 紅利 jqHg'
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book value 賬面價值 bu"R2~sb
bookkeeper 簿記員 c }>:>^
bookkeeping 簿記 zECdj'/
branch office general ledger 支店往來賬戶 Xz5 aTJ&
broker 經紀人 ~o`I[-g)
brought down 接前 d>:(>@wz
brought forward 接上頁 G.K3'^_
budget 預算 \ief [
by-product 副產品 P[PBoRd2
by-product sales 副產品銷售 0 1[LPN
capital 股本 jh.W$.Oq
capital income 資本收益 iK%<0m
capital outlay 資本支出 za7h.yK }
capital stock 股本 E" iH$NN
capital stock certificate 股票 JsOPI]
carried down 移後 l)E
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carried forward 移下頁 -!(
cash 現金 cOra`7L`
cash account 現金賬戶 0j%@P[zQ
cash in bank 存銀行現金 '2=u<a B
cash on delivery 交貨收款 06 gE;iT
cash on hand 庫存現金 }
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cash payment 現金支付 rAD5n,M]
cash purchase 現購 ]H7_bix
cash sale 現沽 ?iG}Qj@5
cashier 出?#123;員 MJ[#Gq\0R
cashiers check 本票 [wl:"rm
certificate of deposit 存款單折 j[YzBXd
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certificate of indebtedness 借據 pmXx2T#=
certified check 保付支票 ~*-ar 6
certified public accountant 會計師 p8y_uNQE
charges 費用 $DW3H1iW
charge for remittances 匯水手續費
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charter 營業執照 {e[S?1t=l
chartered accountant 會計師 [@[!esC
chattles 動產 jJl6H~
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check 支票 6\4ny 0
che stub 支票存根 }(O/ y-
closed account 己結清賬戶 >%+"-bY
closing 結算 dC@aQi
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closing entries 結賬紀錄 5gW`;Cdbyc
closing stock 期末存貨 X
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closing the book 結賬 %a+X\\v2
columnar journal 多欄日記賬 V
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combination 聯合 %JDG aG'
commission 佣金 \Q{@AC<?i
commodity 商品 *w4jE T>
common stock 普通股 X"b4U\A
company 公司 m}0US;c#f
compensation 賠償 ayyn6a8
compound interest 複利 "|`8mNC
consignee 承銷人 k|-`d
consignment 寄銷 6cSMKbgZJ
consignor 寄銷人 ?HVsIAU
consolidated balance sheet 合併資產負債表 ws
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consolidated profit and loss account 合併損益表 wXDF7tJh
consolidation 合併 ?ECmPS1
construction cost 營建成本 }GsZ)\!$4
construction revenue 營建收入 *x[B g]/
contract 合同 XEV-D9n
control account 統制賬戶 @``kt*+K+
copyright 版權 @/yRE^c
corporation 公司 B{a:cz>0<
cost 成本 MQE=8\
cost accounting 成本會計 `LH!"M
cost of labour 勞工成本 tC\x9&:
cost of production 生產成本 ;_K+b,
cost of manufacture 製造成本 ? AP2Opsl
cost of sales 銷貨成本 b$[_(QUw
cost price 成本價格 [y}/QPR
credit 貸方 wq_c^Ioy
credit note 收款通知單 l9)iLOj
creditor 債權人 >5wA B
crossed check 橫線支票 rB?u.jn0T
current account 往來活期賬戶 ~X5yHf3
current asset 流動資產 _`/0/69
current liability 流動負債 O;f^'N
current profit and loss 本期損益 F}0QocD
debit 借方 '*!R
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debt 債務 +-'qI_xo
debtor 債務人 KoiU\r
deed 契據 SDiZOypS
deferred assets 遞延資產 qyUcjc%[
deferred liabilities 遞延負債 'LFHZ&-
delivery 交貨 P~_CDh.N
delivery expense 送貨費 )(*A1C[
delivery order 出貨單 n)} J<
demand draft 即期匯票 2iI"|k9M
demand note 即期票據 J[Y
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demurrage charge 延期費 R%aH{UhE`
deposit 存款 <,Sy:>:"
deposit slip 存款單 @
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depreciation 折舊 V-A^9AAPm
direct cost 直接成本 zJI/j
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direct labour 直接人工 dpZ7eJ
director 董事 BArsj
discount 折扣 )
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discount on purchase 進貨折扣 kR^7Z7+#*
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