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。 UU mTOJr
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acceptance 承兌 o+QE8H43
account 賬戶 WEQ1 Seq
accountant 會計員 E.ly#2?
accounting 會計 g -HN
accounting system 會計制度 QnXA*6DJ
accounts payable 應付賬款 =Ja] T~0A
accounts receivable 應收賬款 =;3Sx::=
accumulated profits 累積利益 t.&Od;\[/
adjusting entry ?#123;整記錄 gp^5#
adjustment ?#123;整 ?NR A:t(}
administration expense 管理費用 {G}.b)9FG
advances 預付 L[H5NUG!
advertising expense 廣告費 &7b|4a8B%
agency 代理 [}/LD3
agent 代理人 !2A:"2Kys:
agreement 契約 %Bn?n{/
allotments 分配數 GCX G/k?w:
allowance 津貼 *4xat:@{{
amalgamation 合併 p
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amortization 攤銷 Nq` C.&
amortized cost 應攤成本 QM
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annuities 年金 YN2sdG
applied cost 已分配成本 e
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applied expense 已分配費用 feNdMR7e
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applied manufacturing expense 己分配製造費用 AW_(T\P:u
apportioned charge 攤派費用 Xr2ou5zAn
appreciation 漲價 B}?5]N==]
article of association 公司章程 OCJnjlV%
assessment 課稅 .ir<s>YM
assets 資產 TUDr\' @/f
attorney fee 律師費 Bck7\
audit 審計 e~@[18
auditor 審計員 P%=#^T&`}
average 平均數 2f:Eof(B
average cost 平均成本 ]*F
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bad debt 壞賬 9@52Fg;mj
balance 餘額 =%gRW5R%
balance sheet 資產負債表 aj}sc/Qa
bank account 銀行賬戶 W4e5Rb4~f"
bank balance 銀行結存 7J|VD#DE$Y
bank charge 銀行手續費 bKQ"ax>6p
bank deposit 銀行存款 {%{`l-
bank discount 銀行貼現 Z@&Dki
bank draft 銀行匯票 ;SaX;!`39+
bank loan 銀行借款 M57T2]8,
bank overdraft 銀行透支 ^Au _U
bankers acceptance 銀行承兌 r'uGWW"w
bankruptcy 破產 '|
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bearer 持票人 R~jHr
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beneficiary 受益人 N:tY":Hi
bequest 遺產 bH2MdU
bill 票據 0iK;Egwm
bill of exchange 匯票 ]X
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bill of lading 提單 t|<NI+H(e
bills discounted 貼現票據 <Ib[82PU
bills payable 應付票據 4*mS y
bills receivable 應收票據 13%t"-@bh
board of directors 董事會 *U$!I?
bonds 債券 *gF<m9&
bonus 紅利 $:j G- r
book value 賬面價值 E}_[QEY;Y
bookkeeper 簿記員 =;|QZ"%E
bookkeeping 簿記 @qjfZH@
branch office general ledger 支店往來賬戶 Da:unVbU
broker 經紀人 W4U@%b do
brought down 接前 3a 1 u
brought forward 接上頁 ?wF'<kEH
budget 預算 /K{9OT@>
by-product 副產品 Fxqp-}:
by-product sales 副產品銷售 *^wB!{.#
capital 股本 ''^Y>k
capital income 資本收益 RJH,
capital outlay 資本支出 a/U2xq{x
capital stock 股本 pM&YXb?
capital stock certificate 股票 RUUk
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carried down 移後 .tmiQ.
carried forward 移下頁 1q3(
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cash 現金 gEhN3(
cash account 現金賬戶 ^1x*lLf
cash in bank 存銀行現金
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cash on delivery 交貨收款 -}4NT{E
cash on hand 庫存現金 E)-r+ <l
cash payment 現金支付 #E+gXan
cash purchase 現購 lz0TK)kuC
cash sale 現沽 )T66<UDK|
cashier 出?#123;員 ^6
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cashiers check 本票 Za7q$7F7Bc
certificate of deposit 存款單折 wHv]ViNvXE
certificate of indebtedness 借據 q@~L&{
certified check 保付支票 :BukUket1e
certified public accountant 會計師 OxtOd\0$
charges 費用 ZBG}3Z
charge for remittances 匯水手續費 GF:`>u{C
charter 營業執照 p!V>XY'N^
chartered accountant 會計師 {d%&zvJnD
chattles 動產 P;8>5;U4-
check 支票 Hb(B?!M)
che stub 支票存根 m8JR@!t7
closed account 己結清賬戶 \WrFqm#
closing 結算 j9U%7u]-k
closing entries 結賬紀錄 ?Xo*1Z =
closing stock 期末存貨 FvuGup`w
closing the book 結賬 5P hX"7
columnar journal 多欄日記賬 *
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combination 聯合 J3b4cxm
commission 佣金 1b>C<\
commodity 商品 \zkw2*t
common stock 普通股 Ei3zBS?J)
company 公司 cZ+7.oDu
compensation 賠償 C#=bW'C
compound interest 複利 0 Hw-59MK
consignee 承銷人 MfBdNdox7
consignment 寄銷 CG&`16KN7
consignor 寄銷人 G02m/8g3
consolidated balance sheet 合併資產負債表 0g<K [mPr7
consolidated profit and loss account 合併損益表 ExXM:1 e26
consolidation 合併 w_4]xgS:
construction cost 營建成本 m&oi8 P-6
construction revenue 營建收入 Na,_
contract 合同 h2;z4
control account 統制賬戶 uH^PQ
copyright 版權 TfZ6F8|B
corporation 公司 V'2EPYB
cost 成本 v !Kw<
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cost accounting 成本會計 7j i=E";.w
cost of labour 勞工成本 }5O>EXE0R
cost of production 生產成本 y8bM<e2
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cost of manufacture 製造成本 >7U>Yh
cost of sales 銷貨成本 i_LF`JhEQT
cost price 成本價格 9kY[j2,+
credit 貸方 6Bm9?eU0
credit note 收款通知單 Zx?b<"k
creditor 債權人 7C?.L70ZY
crossed check 橫線支票 l??;3kh1
current account 往來活期賬戶 L1)@z8]
current asset 流動資產 <;t)6:N\
current liability 流動負債 Ei@M$Fd
current profit and loss 本期損益 z&$/EP-
debit 借方 VnJMmMM
debt 債務 ]y)Q!J )Q
debtor 債務人 D~&Mwsi
deed 契據 N<_Ko+VF
deferred assets 遞延資產 y9;#1:ic
deferred liabilities 遞延負債 f.pkQe(
delivery 交貨 j%*7feSNC
delivery expense 送貨費 7/X"z=Q^|
delivery order 出貨單 E)t
demand draft 即期匯票
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demand note 即期票據 c;I, O
demurrage charge 延期費 _2mNTJiw
deposit 存款 9-bG<`v\E
deposit slip 存款單 #G,XDW2"w
depreciation 折舊 xQlT%X;'
direct cost 直接成本 -05U%l1e
direct labour 直接人工 {lz G*4?
director 董事 )3z]f2
discount 折扣 OalP1Gy
discount on purchase 進貨折扣 K2/E#}/
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