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。 )^&,[Q=i
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acceptance 承兌 48.2_H<
account 賬戶 {FR#je
accountant 會計員 O5
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accounting 會計 nwd
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accounting system 會計制度 E%g_O_
accounts payable 應付賬款 ~jd:3ip+!
accounts receivable 應收賬款 ;SBM7fwRk
accumulated profits 累積利益 []K5l%
adjusting entry ?#123;整記錄 w%,Iy,
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adjustment ?#123;整 k~ZwHx(%S
administration expense 管理費用 S.o@95M
advances 預付 RH,(8 .&>r
advertising expense 廣告費 ~%Y*2i
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agency 代理 )t
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agent 代理人 A9lnQCsJ
agreement 契約 =bUVGjr%96
allotments 分配數 2?LZW14$d
allowance 津貼 Sr_]R<
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amalgamation 合併 YoD1\a|
amortization 攤銷
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amortized cost 應攤成本
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annuities 年金 a;p3Me7
applied cost 已分配成本 u1yc
applied expense 已分配費用 *iB_$7n`
applied manufacturing expense 己分配製造費用 u</21fz'
apportioned charge 攤派費用 ;
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appreciation 漲價 2Y
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article of association 公司章程 iMnp `:*
assessment 課稅 !+T9NqDv[
assets 資產 ZHxdr
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attorney fee 律師費 _20nOg`
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audit 審計 sL;qC\S
auditor 審計員 Mn(:qQo^&`
average 平均數 D_,}lsrb
average cost 平均成本 gIS<"smOo
bad debt 壞賬 Q7`}4c)
balance 餘額 9)p VDS
balance sheet 資產負債表 hV_eb6aj}P
bank account 銀行賬戶 C?Dztkz
bank balance 銀行結存 F9q<MTh
bank charge 銀行手續費 (3C6'Wt
bank deposit 銀行存款 b_*Y5"(*
bank discount 銀行貼現 X:\ r )
bank draft 銀行匯票 x$9UHEb kM
bank loan 銀行借款 1btQ[a6j
bank overdraft 銀行透支 [3++Q-rR=
bankers acceptance 銀行承兌 \H+/D &M
bankruptcy 破產 +*[lp@zU{
bearer 持票人 BnH<-n_
beneficiary 受益人 1R)4[oYN\<
bequest 遺產 ,Z*?"d
bill 票據 vX})6O
bill of exchange 匯票 DPn]de:e
bill of lading 提單 ~;W]0d4,\
bills discounted 貼現票據 tWVbD%u^
bills payable 應付票據 ppIMaP
bills receivable 應收票據 9J_lxy}
board of directors 董事會 ny17(Y =
bonds 債券 gQf'|%)AJ
bonus 紅利 K2<Q9 ,vt
book value 賬面價值 \{L!hAw
bookkeeper 簿記員 M(o?I}
bookkeeping 簿記 bLoAtI
branch office general ledger 支店往來賬戶 O-6848iCX
broker 經紀人 P6*IR|
brought down 接前 *+h2,Z('a
brought forward 接上頁 3dNOXk,#
budget 預算 TFWV(<
by-product 副產品 ,EW-21
by-product sales 副產品銷售 2S
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capital 股本 T1?fC)
capital income 資本收益 +N2?fgA
capital outlay 資本支出 b Mi,z3z
capital stock 股本 |xyN#wi
capital stock certificate 股票 a6"Pe07t
carried down 移後 r6&f I"Yg
carried forward 移下頁 DLe?@R5
cash 現金
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cash account 現金賬戶 TYW$=p|
cash in bank 存銀行現金 A 1x?_S"a
cash on delivery 交貨收款 1pogk0h.:
cash on hand 庫存現金 }|
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cash payment 現金支付 zbZ0BD7e
cash purchase 現購 J3cbDE%^m
cash sale 現沽 =ZjF5,@
cashier 出?#123;員 .T?9-`I9
cashiers check 本票 m5r65=E
certificate of deposit 存款單折 Q+gd|^Vc9
certificate of indebtedness 借據 L=ZKY
certified check 保付支票 @ae;&
certified public accountant 會計師 sL]KBux
charges 費用 Ej>5PXp'2
charge for remittances 匯水手續費 {tMpI\>S
charter 營業執照 J2 {?P
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chartered accountant 會計師 #>C.61Fx
chattles 動產 {\
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check 支票 /10 I
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che stub 支票存根 B ?96d'A
closed account 己結清賬戶 :Lqz`
closing 結算 K?:rrd=7q
closing entries 結賬紀錄
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closing stock 期末存貨 wmdv
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closing the book 結賬 %YLdie6c
columnar journal 多欄日記賬 OoTMvZP[
combination 聯合 jdiFb~5R
commission 佣金 74hGkf^S
commodity 商品 ,2S w6u
common stock 普通股 8nw_Jatk1
company 公司 oUXu;@l
compensation 賠償 _P.+[RS@
compound interest 複利 JaP2Q} &B
consignee 承銷人 yg\bCvL&
consignment 寄銷 Lw<?e;
consignor 寄銷人 SbU=Lkx#
consolidated balance sheet 合併資產負債表 o^%4w>|
consolidated profit and loss account 合併損益表 n Bv|5$w:
consolidation 合併 A$.woE@
construction cost 營建成本 3\WLm4
construction revenue 營建收入 F`g oYwA%
contract 合同 DJP)V8]!B
control account 統制賬戶 ?3jOE4~aHr
copyright 版權 eU?SLIof[{
corporation 公司 .q#2 op
cost 成本 #!0le:_
cost accounting 成本會計 VXlTA>a }
cost of labour 勞工成本 X'4e)E3*O
cost of production 生產成本 ! 4 `any
cost of manufacture 製造成本 RGh`=D/yE
cost of sales 銷貨成本 #?L%M
cost price 成本價格 7JNhCOBB
credit 貸方 Rda o
credit note 收款通知單 &niROM,;K
creditor 債權人 3D70`u
crossed check 橫線支票 9^l_\:4
current account 往來活期賬戶 7@al)G;~
current asset 流動資產 G
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current liability 流動負債 sI4Ql0[
current profit and loss 本期損益 m:A7*r[
debit 借方 ,y@`=
debt 債務 ;=.VKW%U
debtor 債務人 (NrH)+)J!a
deed 契據 f@lRa>Z(Fm
deferred assets 遞延資產 }XVz?6
deferred liabilities 遞延負債 8 St`,Tq)
delivery 交貨 ^,[V;3
delivery expense 送貨費 .OA_)J7
delivery order 出貨單 !/O c)Yk
demand draft 即期匯票 BoJ@bOe#
demand note 即期票據 Wo=Q7~
demurrage charge 延期費 uV?[eiezD0
deposit 存款 S?*pCJ0
deposit slip 存款單 Ga0=
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depreciation 折舊 ~_=ohb{
direct cost 直接成本 `~Nd4EA)2
direct labour 直接人工 g(m3
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director 董事 GPnd7}Tn
discount 折扣 s8iJl+Jm
discount on purchase 進貨折扣 ^50#R<Ny
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