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。 LmePJ
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acceptance 承兌 );\c{QF
account 賬戶 |4Q*4s
accountant 會計員 %, kP_[!>Q
accounting 會計 M
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accounting system 會計制度 x8PT+KC
accounts payable 應付賬款 zKO7`.*
accounts receivable 應收賬款 jC9us>b
accumulated profits 累積利益 3}0\W.jH
adjusting entry ?#123;整記錄 VN0We<\Z
adjustment ?#123;整 UJ)pae
administration expense 管理費用 8Ojqm#/f
advances 預付 qW0:q.
advertising expense 廣告費 $(aq;DR
agency 代理 xzm]v9k&
agent 代理人 hMDd*<%l
agreement 契約 "6$V1B0KW
allotments 分配數 @h
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allowance 津貼 /x6p
amalgamation 合併 * x/!i^
amortization 攤銷 //q(v,D%Q
amortized cost 應攤成本 G@[8P?M=Z
annuities 年金 6Dlm.~G
applied cost 已分配成本 <Kd(fFe
applied expense 已分配費用 QPJ\Iu@D$
applied manufacturing expense 己分配製造費用 Z<-_Y]4j
apportioned charge 攤派費用 ,^UqE{
appreciation 漲價 `6D?te
article of association 公司章程 $J`O-"M
assessment 課稅 s[yWBew
assets 資產 F4EAC|
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attorney fee 律師費 E-bswUVaEE
audit 審計 n|w+08c"
auditor 審計員 WQK<z!W5
average 平均數 z8Q!~NN-K
average cost 平均成本 Fb5U@X/vE
bad debt 壞賬 g* q#VmE
balance 餘額 U(#<D7}
balance sheet 資產負債表 J7
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bank account 銀行賬戶 M&Ka^h;N
bank balance 銀行結存 Jz}nV1G(jz
bank charge 銀行手續費 M"~jNe|
bank deposit 銀行存款 cO~<iy
bank discount 銀行貼現 ;c(a)_1
bank draft 銀行匯票 n~N>;mP
bank loan 銀行借款 Z/#_Swv
bank overdraft 銀行透支
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bankers acceptance 銀行承兌 ?"6Zf LRi
bankruptcy 破產 uJ!&T
bearer 持票人 =q4}(
beneficiary 受益人 Ott6y
bequest 遺產 ?+yr7_f3*
bill 票據 #~*v##^vFH
bill of exchange 匯票 Da=EAG-{7
bill of lading 提單 Ys"wG B>
bills discounted 貼現票據 7L{1S
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bills payable 應付票據 "yn~axk7
bills receivable 應收票據 Xz+%Ym
board of directors 董事會 <n2@;`D
bonds 債券 N9e'jM>Oos
bonus 紅利 {VgE07r
book value 賬面價值 jEc_!Q
bookkeeper 簿記員 {%V(Dd[B6
bookkeeping 簿記 ~ZHjP_5Q
branch office general ledger 支店往來賬戶 3[YG
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broker 經紀人 }u Y2-l
brought down 接前 (o^tmH*
brought forward 接上頁 _Cmmx`ln
budget 預算 /sE,2X*BT
by-product 副產品 Z*,e<zNQ
by-product sales 副產品銷售 wu41Mz7
capital 股本 L.Y3/H_
capital income 資本收益 ]g_VPx"
capital outlay 資本支出 *Rgr4-
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capital stock 股本 !ifU}qFzK
capital stock certificate 股票 IpP%WW u
carried down 移後 IkrB}
carried forward 移下頁 Dd3f@b[WX
cash 現金
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cash account 現金賬戶 d
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cash in bank 存銀行現金 A2_ut6&eb
cash on delivery 交貨收款 _jWs(OmJ
cash on hand 庫存現金 k(gbUlCc
cash payment 現金支付 2M
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cash purchase 現購 ?Oyo /?/
cash sale 現沽 &i#$ia r
cashier 出?#123;員 dkQ4D2W*\
cashiers check 本票 --yF%tRMP
certificate of deposit 存款單折 ER0
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certificate of indebtedness 借據 YIQD9
certified check 保付支票 6g(;2gY
certified public accountant 會計師 mH
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charges 費用 Y
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charge for remittances 匯水手續費 Y(Q
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charter 營業執照 18&"j 8'm
chartered accountant 會計師 !09)WtsEfx
chattles 動產 _N DQ2O
check 支票 v"*r %nCi
che stub 支票存根
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closed account 己結清賬戶 K-qWT7<
closing 結算 L9b.D<
closing entries 結賬紀錄 KVi6vdgD
closing stock 期末存貨 Tz
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closing the book 結賬 S%SYvA
columnar journal 多欄日記賬 y>o:5':;'
combination 聯合 u$ts>Q;5
commission 佣金 _l
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commodity 商品 o9kJ90{D=
common stock 普通股 bnxp[Qk|5
company 公司 iZGbNN
compensation 賠償 x :SjdT
compound interest 複利 <=(K'eqC^
consignee 承銷人 7e_4sxg'(3
consignment 寄銷 #S>N}<>
consignor 寄銷人 |J$A%27
consolidated balance sheet 合併資產負債表 ~q>jXi
consolidated profit and loss account 合併損益表 Nr|Gw
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consolidation 合併 &RR;'wLoQT
construction cost 營建成本 (,At5T
construction revenue 營建收入 *G"hjc$L
contract 合同 [(X~C*VdxM
control account 統制賬戶 &;Ncc,jb
copyright 版權 Kz'GAm\
corporation 公司 &4Z8df!
cost 成本 g#S
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cost accounting 成本會計 LkbD='\=
cost of labour 勞工成本 x[A|@\
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cost of production 生產成本 Et6j6gmif
cost of manufacture 製造成本 ko%mZ0Y
cost of sales 銷貨成本 Agd"m4!
cost price 成本價格 @ &jR^`Y.
credit 貸方 k>i88^kPV
credit note 收款通知單 mnTF40l
creditor 債權人 (Mv~0ShakO
crossed check 橫線支票 yQJ0",w3o.
current account 往來活期賬戶 T{prCM
current asset 流動資產 EU(e5vO
current liability 流動負債 ]&D dy&V
current profit and loss 本期損益 [REH*_
debit 借方 rtPo)#t
debt 債務 :7{GOx
debtor 債務人 U|wST&rU|
deed 契據 @(R=4LL
deferred assets 遞延資產 <?41-p-;
deferred liabilities 遞延負債 0hY3vBQ!
delivery 交貨 B9(w^l$kZ|
delivery expense 送貨費 RFM;?!S
delivery order 出貨單 Xl=RaV^X"
demand draft 即期匯票 mJ%^`mrI
demand note 即期票據 GwO`@-}E
demurrage charge 延期費 SX,$$43
deposit 存款 >4g!ic~O
deposit slip 存款單 taDe^Istj
depreciation 折舊 a>C;HO
direct cost 直接成本 "Lvk?k
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direct labour 直接人工 4{>r_^8
director 董事 xst-zfkH`
discount 折扣 i59}6u_f
discount on purchase 進貨折扣 ^aqQw u
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