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。 ?}^ y6
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acceptance 承兌 d<?Zaehe\
account 賬戶 "c~``i\G
accountant 會計員 e{2Za
accounting 會計 \zVp8MMf
accounting system 會計制度 sfG9R"
accounts payable 應付賬款 2:.$:wS
accounts receivable 應收賬款 `o_i+?E
accumulated profits 累積利益 X%!?\3S
adjusting entry ?#123;整記錄 ^38kxwh
adjustment ?#123;整 ,-d2wzhW
administration expense 管理費用 LCRWC`%&
advances 預付 ,EH-Sf2Cb
advertising expense 廣告費 =S^
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agency 代理 5-a^Frmg#"
agent 代理人 \py&v5J)s!
agreement 契約 S%
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allotments 分配數 YedF%
allowance 津貼 oMn'{+(w
amalgamation 合併 S]ndnxy"b
amortization 攤銷 #I ,c'Vj
amortized cost 應攤成本 j}h%,
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annuities 年金 r+]a
applied cost 已分配成本 T?n [1%K
applied expense 已分配費用 %RIu'JXi
applied manufacturing expense 己分配製造費用 'bji2#z[
apportioned charge 攤派費用 |Qpo[E}a
appreciation 漲價 >SZuN"r8`
article of association 公司章程 GYT0zMMf
assessment 課稅 >&Ye(3w&
assets 資產 Exi#@-
attorney fee 律師費 ,=ju^_^sA
audit 審計 "H=fWz5z
auditor 審計員 {dl@#Tu
average 平均數 BH^cR<<j
average cost 平均成本 N:^4OnVR
bad debt 壞賬 z1e+Ob&
balance 餘額 IOrYm
balance sheet 資產負債表 ~8Ef`zL
bank account 銀行賬戶 Y% [H:
bank balance 銀行結存 IxlPpS9Wx
bank charge 銀行手續費 CwEb ?
bank deposit 銀行存款 6>d3*
bank discount 銀行貼現 j,_{f =3;
bank draft 銀行匯票 v<} $d.&*
bank loan 銀行借款 .}tpEvAw}
bank overdraft 銀行透支 ^^Q>AfTR.
bankers acceptance 銀行承兌 [/cJc%{N
bankruptcy 破產 uvD*]zX
bearer 持票人 toox`|
beneficiary 受益人 MIv,$
bequest 遺產 BGT`) WP
bill 票據 ,+g0#8?p^x
bill of exchange 匯票 NjA\*M9
bill of lading 提單 SMm$4h R
bills discounted 貼現票據 vinn|_s%
bills payable 應付票據 TsRbIq[
bills receivable 應收票據 49#?
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board of directors 董事會 (5^SL Y
bonds 債券 ?7*J4.
bonus 紅利 WoMMA
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book value 賬面價值 5sMyH[5zY
bookkeeper 簿記員 | i'w"Tz4
bookkeeping 簿記 0Szt^l 7
branch office general ledger 支店往來賬戶 *5'l"YQ@1
broker 經紀人 iHOvCrp+X
brought down 接前 LTio^uH
brought forward 接上頁 QtqE&j
budget 預算 Z@>WUw@F
by-product 副產品 }l@7t&T|
by-product sales 副產品銷售 FE?^}VH
capital 股本 *7/MeE6)i
capital income 資本收益 771r(X?Fa
capital outlay 資本支出 cA
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capital stock 股本 )Rw
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capital stock certificate 股票 9O#?r82
carried down 移後 7y>{Y$n
carried forward 移下頁 &uv7`VT
cash 現金 QcDtZg\
cash account 現金賬戶 Js8d{\0\
cash in bank 存銀行現金 F|W(_llfM
cash on delivery 交貨收款 /SYzo4(
cash on hand 庫存現金 /T/7O
cash payment 現金支付 Q\v^3u2;m`
cash purchase 現購 _;5N@2?
cash sale 現沽 V}"w8i+D?
cashier 出?#123;員 'ZQR@~G
cashiers check 本票 x\XOtjJr
certificate of deposit 存款單折 Ja6PX P]'
certificate of indebtedness 借據 $P~Tt 4068
certified check 保付支票 umj5M5oe3
certified public accountant 會計師 bG9$ &,
charges 費用 #kDJ>r |&-
charge for remittances 匯水手續費 VN9C@ ;'$
charter 營業執照 cH%#qE3
chartered accountant 會計師 %phv <AW
chattles 動產 LK[%}2me
check 支票 G_a//[p
che stub 支票存根 kUG3_ *1
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closed account 己結清賬戶 ^iq$zHbc0u
closing 結算 uEKa
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closing entries 結賬紀錄 KUqD<Jj?
closing stock 期末存貨
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closing the book 結賬 UA}oOteG
columnar journal 多欄日記賬 D#,P-0+%
combination 聯合 w_!]_6%{b
commission 佣金 <+c6CM$#}V
commodity 商品 PH}^RR{H[
common stock 普通股 x
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company 公司 [8QE}TFic
compensation 賠償 UF00K1dbz
compound interest 複利 "~lGSWcU
consignee 承銷人 x
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consignment 寄銷 {r!X W
consignor 寄銷人 bJE$
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consolidated balance sheet 合併資產負債表 B3^4,'
consolidated profit and loss account 合併損益表 Ag`:!*
consolidation 合併 <2a7>\74E0
construction cost 營建成本 woqP&8a
construction revenue 營建收入 {
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contract 合同 A"@C }f
control account 統制賬戶 ~\z\f}w
copyright 版權 3[L)q2;}$N
corporation 公司 8HyK;+ZkVd
cost 成本 Sgt@G=_o
cost accounting 成本會計 Px)/`'D
cost of labour 勞工成本 kEQ${F{
cost of production 生產成本 An e.sS
cost of manufacture 製造成本 u&>o1!c*P
cost of sales 銷貨成本 YrR}55V,
cost price 成本價格 F*_mHYa;
credit 貸方 04wmN
credit note 收款通知單 J8"Cw<=O
creditor 債權人 =y/VrF.bV
crossed check 橫線支票 c!BiGw,;
current account 往來活期賬戶 P2`!)teN
current asset 流動資產 v?\bvg\E
current liability 流動負債 nO~TW
current profit and loss 本期損益 j/R
debit 借方 46dh@&
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debt 債務 ,z?Re)qm
debtor 債務人 /EOtK|E
deed 契據 By8C-jD
deferred assets 遞延資產 l\yFx
deferred liabilities 遞延負債 hNV"{V3`{
delivery 交貨 TWC^M{e
delivery expense 送貨費 G!54 e
delivery order 出貨單 (l.`g@(L
demand draft 即期匯票 PF1m :Iz`d
demand note 即期票據 Z50]g
demurrage charge 延期費 W)F2X0D>
deposit 存款 : /9@p
deposit slip 存款單 /R< Q~G|\
depreciation 折舊 j`\} xDg
direct cost 直接成本 1@H3!V4
direct labour 直接人工 !m$OI:rr
director 董事 Zjt3U;Y
discount 折扣 :_tsS)Q2m
discount on purchase 進貨折扣 6M"]p
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