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。 zMasA
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acceptance 承兌 zM?JLNs]<{
account 賬戶 Qe<DX"
accountant 會計員 ka3Jqy4[
accounting 會計 Fa78yY+6
accounting system 會計制度 :{NvBxc[
accounts payable 應付賬款 wlr/zquAE9
accounts receivable 應收賬款 $8#zPJR&
accumulated profits 累積利益 7@"J&><w!
adjusting entry ?#123;整記錄 CbTYt6DC
adjustment ?#123;整
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administration expense 管理費用 m/l#hp+
advances 預付 +BcJHNIB
advertising expense 廣告費 EJ&[I%jU
agency 代理 |4NH}XVYJ>
agent 代理人 NFpR jC?
agreement 契約 7A@GNA
allotments 分配數 =w='qjh
allowance 津貼 eglcf z%
amalgamation 合併 q]+'{Ci@
amortization 攤銷 z$OKn#%T
amortized cost 應攤成本 9fR`un)f}
annuities 年金 D4WvRxki
applied cost 已分配成本 ;A)w:"m
applied expense 已分配費用 R<aF;Rvb5
applied manufacturing expense 己分配製造費用 8/cD7O
apportioned charge 攤派費用 Iqe=)
appreciation 漲價 W]cJP
article of association 公司章程 m3zmyw}
assessment 課稅 )=6|G^
assets 資產 |f+|OZY
attorney fee 律師費 *|S.[i_7
audit 審計 h6c0BmS{1
auditor 審計員 4L}i`)CmB
average 平均數 (bnyT?p%
average cost 平均成本 '?Fw]z1$
bad debt 壞賬 (izGF;N+
balance 餘額 YB{hQ<W
balance sheet 資產負債表 [>l2E
bank account 銀行賬戶 /y/O&`X(
bank balance 銀行結存 63R?=u@
bank charge 銀行手續費 t.'| [pOV
bank deposit 銀行存款 =8BMCedH|
bank discount 銀行貼現 &c<0g
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bank draft 銀行匯票 Cz@[l=-T7
bank loan 銀行借款 04{*iS95J
bank overdraft 銀行透支 tHgn-Dhzr
bankers acceptance 銀行承兌 RzG7Xr=t
bankruptcy 破產 ?CSc5b`eo
bearer 持票人 #4uuT?!
beneficiary 受益人 R7YLI1ov
bequest 遺產 dd
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bill 票據 J+oK:tzt8
bill of exchange 匯票 Y]
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bill of lading 提單 {=n-S2%
bills discounted 貼現票據 m]t`;lr<
bills payable 應付票據 HmxA2 ~C
bills receivable 應收票據 0N02 E
board of directors 董事會
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bonds 債券 [K_v,m]
bonus 紅利 ^id9_RU
book value 賬面價值 q)S70M_1
bookkeeper 簿記員 KI&+Zw4VL
bookkeeping 簿記 ('yBIb\ue
branch office general ledger 支店往來賬戶 78'HE(*
broker 經紀人 3|1ug92
brought down 接前 9I3vW]0x[
brought forward 接上頁 " sh%8
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budget 預算 :oRR1k
by-product 副產品 WDznhMo
by-product sales 副產品銷售 ?"oW1a\
capital 股本 ' fXBWi6
capital income 資本收益 72J@Dc
capital outlay 資本支出 QU0FeGtz
capital stock 股本 p9c`rl_N
capital stock certificate 股票 ')]K&
carried down 移後 ~zdHJ8tYp
carried forward 移下頁 )3h%2C1uM
cash 現金 u#T
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cash account 現金賬戶 x4@v$phyH
cash in bank 存銀行現金 JIeKp7;^
cash on delivery 交貨收款
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cash on hand 庫存現金 R+}x#
cash payment 現金支付 !YJfP@"e6r
cash purchase 現購 rof&
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cash sale 現沽 9ure:Dko(Y
cashier 出?#123;員 %Ot2bhK;
cashiers check 本票 Snm
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certificate of deposit 存款單折 i-6,r [<
certificate of indebtedness 借據 <A% }
certified check 保付支票 Wz}DC7
certified public accountant 會計師 hEG-,
charges 費用 | g o jb
charge for remittances 匯水手續費 WJCh{Xn%*
charter 營業執照 >GR L5Iow
chartered accountant 會計師 ,:RHhg
chattles 動產 JY$B%R4;]
check 支票 / {|<3CEe
che stub 支票存根 Ps<6 kQ(
closed account 己結清賬戶 L`$m<9w'
closing 結算 be^09'
closing entries 結賬紀錄 _oOEMQb
closing stock 期末存貨 s06tCw
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closing the book 結賬 M6$9-
columnar journal 多欄日記賬 R~9\mi5^UH
combination 聯合 *RM?SE6;
commission 佣金 l# -4}95
commodity 商品 )HLe8:PG~
common stock 普通股 y,I ?3p|S
company 公司 g[Tl#X7F
compensation 賠償 m@Ziif-A
compound interest 複利 3$cIm+
consignee 承銷人 -K+" :kiS
consignment 寄銷 Qi&!Ub]
consignor 寄銷人 \W"N{N
consolidated balance sheet 合併資產負債表 'A#`,^]uLF
consolidated profit and loss account 合併損益表 z:Sr@!DZ
consolidation 合併 Z0fl]3p
construction cost 營建成本 M$|r8%z1
construction revenue 營建收入 ^F5Q(A
contract 合同 a'sa{>
control account 統制賬戶 nveHLHvC7
copyright 版權 a(!_3i@
corporation 公司 kpxWi=y
cost 成本 !8cS1(
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cost accounting 成本會計 f7y a0%N
cost of labour 勞工成本 1J(` kQ)c
cost of production 生產成本 &C_0JyT
cost of manufacture 製造成本 |nf FI
cost of sales 銷貨成本 <
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cost price 成本價格 Tt,<@U[/}
credit 貸方 v37TDY3;
credit note 收款通知單 iy{n"#uX
creditor 債權人 [&6VI?
crossed check 橫線支票 {J`]6 ba
current account 往來活期賬戶 |
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current asset 流動資產 XYBvM]
current liability 流動負債 'QR
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current profit and loss 本期損益 BvXA9YQ3
debit 借方 Equj[yw%@
debt 債務 };rxpw>ms
debtor 債務人 !/1aot^(
deed 契據 Mq!vu!
deferred assets 遞延資產 Qkt
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deferred liabilities 遞延負債 2WKYf0t
delivery 交貨 }N^A
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delivery expense 送貨費 b4l=Bg"
delivery order 出貨單 );8Nj
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demand draft 即期匯票 ^qn,b/>L
demand note 即期票據 v()
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demurrage charge 延期費 .XD.'S
deposit 存款 HnDz4eD
deposit slip 存款單 xY3
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depreciation 折舊 ZGstD2N$
direct cost 直接成本 PS" ,
direct labour 直接人工 ){XaO;k<]
director 董事 [M:ag_rm+f
discount 折扣 1qEpQ.:](
discount on purchase 進貨折扣 S4r-s;U-v/
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