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。 '~Gk{'Nx"
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acceptance 承兌 !%yd'"6Dl
account 賬戶 T+<OlXpL
accountant 會計員 ZltY_5l
accounting 會計 E@ !~q
accounting system 會計制度 o7 X5{
accounts payable 應付賬款 W#[3a4%m
accounts receivable 應收賬款 LfS]m>>e
accumulated profits 累積利益 NIOWjhi[Jn
adjusting entry ?#123;整記錄 WO6; K]
adjustment ?#123;整 t.m C q4{
administration expense 管理費用 k'Z$#
advances 預付 gNo}\
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advertising expense 廣告費 >!2d77I
agency 代理 QW"BGg~6c
agent 代理人 0Z~G:$O/i
agreement 契約 qeZ*!H6-
allotments 分配數 3MFb\s&Fq
allowance 津貼 +QVe -
amalgamation 合併 `BZX\LPHm
amortization 攤銷 ~Aq$GH
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amortized cost 應攤成本 cY\"{o"C
annuities 年金 !_UBw
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applied cost 已分配成本 Q" an6ht|
applied expense 已分配費用 ~f>km|Q{u
applied manufacturing expense 己分配製造費用 < {dV=
apportioned charge 攤派費用 VYN1^Tp
appreciation 漲價 'uA$$~1
article of association 公司章程 6P*2Kg`
assessment 課稅 :>otlI<0t
assets 資產 ZYX(Cf
attorney fee 律師費 o5 eFLJ6
audit 審計 [6t!}q
auditor 審計員 k%?A=h
average 平均數 vy330SQPo
average cost 平均成本 VN9C@ ;'$
bad debt 壞賬 ,t_Fo-i7vI
balance 餘額 -( ,iwFb
balance sheet 資產負債表 ' fm}&0
bank account 銀行賬戶 X>y6-%@
bank balance 銀行結存 gcfEJN4'
bank charge 銀行手續費 14v,z;HXj
bank deposit 銀行存款 +'!vm6
bank discount 銀行貼現 R+O[,UM^I~
bank draft 銀行匯票 ${%*O}$
bank loan 銀行借款 S7
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bank overdraft 銀行透支 O.8{c;
bankers acceptance 銀行承兌 C7[CfcP
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bankruptcy 破產 \!4sd2Yi
bearer 持票人 /P/S0
beneficiary 受益人 Q@lJ|
bequest 遺產 UE9r1g`z
bill 票據 <ZM8*bqi
bill of exchange 匯票 Qm\VZ<6/5
bill of lading 提單 fX HNm$"n
bills discounted 貼現票據 Vi~F
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bills payable 應付票據 wz P")}[0
bills receivable 應收票據 5'Fh_TXTD
board of directors 董事會 {6yiD
bonds 債券 O
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bonus 紅利 M/,jHG8v
book value 賬面價值 zF[>K4
bookkeeper 簿記員 Wh)QCp0|n
bookkeeping 簿記 ZdD]l*.\i
branch office general ledger 支店往來賬戶 Uv06f+P(
broker 經紀人 X192Lar
brought down 接前 v?7.)2XcX
brought forward 接上頁 r$*p
budget 預算 ^xGdRaU#
by-product 副產品 `~"l a>}
by-product sales 副產品銷售 l }?'U
capital 股本 EnrRnVB
capital income 資本收益 [lsr[`SJ<
capital outlay 資本支出 b7/1]
capital stock 股本 bqMoO7&c
capital stock certificate 股票 10JxfDceD
carried down 移後 [Uezi1I
carried forward 移下頁 zX!zG<<K
cash 現金 > @ulvHL
cash account 現金賬戶 }Jgz#d
cash in bank 存銀行現金 a<[@p
cash on delivery 交貨收款 Aov=qLWJ
cash on hand 庫存現金 TZq']Z)#
cash payment 現金支付 h{]l?6`
cash purchase 現購 zb}:wUR
cash sale 現沽 bf
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cashier 出?#123;員 n2R{$^JxO
cashiers check 本票 Ftm%@S ?
certificate of deposit 存款單折 o_<o8!]l"
certificate of indebtedness 借據 #nc{MR#R
certified check 保付支票 Pb.-Z@
certified public accountant 會計師 Od'!v
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charges 費用 }`yIO"{8n
charge for remittances 匯水手續費 6tM CpSJ
charter 營業執照 77OH.E|$
chartered accountant 會計師 p~28?lYv
chattles 動產 ~l-Q0wg
check 支票 '?_;s9)
che stub 支票存根
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closed account 己結清賬戶 q]tPsX5{*
closing 結算 j3 ~: \H
closing entries 結賬紀錄 >(u =/pp=:
closing stock 期末存貨 ~;|
closing the book 結賬 $CO^dFf
columnar journal 多欄日記賬 K!k,]90Ko
combination 聯合 8|?$KLz?F>
commission 佣金 @
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commodity 商品 gmWRw{nS+
common stock 普通股 C]-Z+9Vvv
company 公司 ]xA;*b;|h
compensation 賠償 iU{F\>
compound interest 複利 x+"~-KO8q$
consignee 承銷人 GLt#]I"LY
consignment 寄銷 @Wy>4B^
consignor 寄銷人 Ym-uElWo
consolidated balance sheet 合併資產負債表 cgm]{[f
consolidated profit and loss account 合併損益表 .wx;!9
consolidation 合併 ld4Q
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construction cost 營建成本 &?/h#oF@\
construction revenue 營建收入 ge[f/"u
contract 合同 Tul_/` An
control account 統制賬戶 J(h=@cw
copyright 版權 3IZ^!J
corporation 公司 z![RC59S
cost 成本 X&t)S?eCos
cost accounting 成本會計 5Y"lr Y38
cost of labour 勞工成本 g%#"
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cost of production 生產成本 t
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cost of manufacture 製造成本 Tl %#N"
cost of sales 銷貨成本 <Jo_f&&{
cost price 成本價格 v$w!hYsQ
credit 貸方 .3A66 O~zT
credit note 收款通知單 Xp{+){Iu
creditor 債權人 b"t!nfgo
crossed check 橫線支票 Ja|! fT
current account 往來活期賬戶 +L!-JrYHS4
current asset 流動資產 UW<V(6P
current liability 流動負債 jtV{Lf3<
current profit and loss 本期損益 { o=4(RC
debit 借方 A/,7%bB1
debt 債務 l];,)ddD9
debtor 債務人 ^*
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deed 契據 s
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deferred assets 遞延資產 /,f*IdB
deferred liabilities 遞延負債 kV(}45i]s
delivery 交貨 cV_nYcLkz
delivery expense 送貨費 <K%qaf
delivery order 出貨單 cnXIE{9M
demand draft 即期匯票 +n %uIv
demand note 即期票據 [7ZFxr\:!
demurrage charge 延期費 D:U:( pg
deposit 存款 d Ayof=
deposit slip 存款單 5u
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depreciation 折舊 t]#y}
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direct cost 直接成本 :t8(w>oW
direct labour 直接人工 ((\s4-
director 董事 j~(rG^T
discount 折扣 =LL5E}xP
discount on purchase 進貨折扣 Gmi4ffIb3
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