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。 D:=t*2-Iv
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acceptance 承兌 v<L=!-b^
account 賬戶 iuiAK
accountant 會計員 =nJ{$%L\x,
accounting 會計 <RhOjZgyZ
accounting system 會計制度 rHvF%o
accounts payable 應付賬款 Ct4LkmD
accounts receivable 應收賬款 Oo FgQEr@
accumulated profits 累積利益 Q;4}gUmI$
adjusting entry ?#123;整記錄 AXz-4,=xX
adjustment ?#123;整 &Fw[YGJayz
administration expense 管理費用 TQ;
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advances 預付 5\okU"{d7
advertising expense 廣告費 L
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agency 代理 TqIAWbb&
agent 代理人 %dEB /[
agreement 契約 _b>F#nD,'%
allotments 分配數 + c`AE
allowance 津貼 10mK}HT>4B
amalgamation 合併 oFWt(r
amortization 攤銷 =v.{JV#
amortized cost 應攤成本 7; p4Wg7k}
annuities 年金 8EOh0
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applied cost 已分配成本 }K2
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applied expense 已分配費用 1Fv8T'
applied manufacturing expense 己分配製造費用 m;
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apportioned charge 攤派費用 2;8Xz6T
appreciation 漲價 WrNLGkt
article of association 公司章程 k!T|)\nc+
assessment 課稅 M)L/d_4ka
assets 資產 djWcbC=g_
attorney fee 律師費 YQ;
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audit 審計 X:>$8 ^gS
auditor 審計員 )CJES!!
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average 平均數 aYqm0HCT
average cost 平均成本 S@x}QQ|.
bad debt 壞賬 =-_)$GOI'
balance 餘額 K4C^m|e
balance sheet 資產負債表 2gt+l?O<PS
bank account 銀行賬戶 uKv&7p@|_)
bank balance 銀行結存 @<2d8ed
bank charge 銀行手續費 D}-o+6TI?
bank deposit 銀行存款 -LTKpN`[@
bank discount 銀行貼現 GD!-
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bank draft 銀行匯票 #<4--$Xo
bank loan 銀行借款 </= CZy5w
bank overdraft 銀行透支 ;J]25j]]
bankers acceptance 銀行承兌 KF_ ?'X0=
bankruptcy 破產 Y(_KizBY
bearer 持票人 Wbe0ZnM]
beneficiary 受益人 k'Gw!p}
bequest 遺產 n@hl2M6.x9
bill 票據 D|l,08n"?
bill of exchange 匯票 {Bh("wg$Lk
bill of lading 提單
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bills discounted 貼現票據 ^-h
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bills payable 應付票據 ) V36t{
bills receivable 應收票據 t0q_>T-kt
board of directors 董事會 #;]2=@
bonds 債券 Vo\H<_=G
bonus 紅利 u^=`%
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book value 賬面價值 2:Q(Gl`<l
bookkeeper 簿記員 #n3ykzoqIX
bookkeeping 簿記 YGp)Oy}:
branch office general ledger 支店往來賬戶 {pWBwf>R C
broker 經紀人 #jBN?Z#
brought down 接前 rFey4zzz
brought forward 接上頁 NgVR,G|1
budget 預算 Q8q@Y R#
by-product 副產品 Z.'syGuV
by-product sales 副產品銷售 g\Ak;03n
capital 股本 :Xfn@>;3ui
capital income 資本收益 ='}#`',
capital outlay 資本支出 zC=a3
capital stock 股本 ,(N[*)G
capital stock certificate 股票 T/l1qcf`wT
carried down 移後 )MSZ2)(
carried forward 移下頁 oZN'HT
cash 現金 jZd}OC<
cash account 現金賬戶 'H|~u&?
cash in bank 存銀行現金 &J$##B
cash on delivery 交貨收款 X`:'i?(yj
cash on hand 庫存現金 d]SYP
cash payment 現金支付 "$| Zr
cash purchase 現購 @pFj9[N
cash sale 現沽 _'!kuE,*1
cashier 出?#123;員 -:<lkq&/
cashiers check 本票 )K;]y-Us[
certificate of deposit 存款單折 )&,{?$ .
certificate of indebtedness 借據 8]bz(
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certified check 保付支票 \S ."?!U
certified public accountant 會計師 1$pb (OK
charges 費用 mrM4RoO
charge for remittances 匯水手續費 wvN `R
charter 營業執照 z)-c#F@%
chartered accountant 會計師 <41ZZ0<EwY
chattles 動產 `)Ky0&?
check 支票 !l 6dg&
che stub 支票存根 z wk.bf>m
closed account 己結清賬戶 (dqCa[
closing 結算
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closing entries 結賬紀錄 pf&
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closing stock 期末存貨 </[: 9Cl
closing the book 結賬 "35A/V
columnar journal 多欄日記賬 G$bJ+
combination 聯合 "& 25D
commission 佣金 lG:kAtx4
commodity 商品 7K;!iX<d
common stock 普通股 +v7) 1y
company 公司 ~F!,PM/
compensation 賠償 s{}]D{bc
compound interest 複利 3n]79+w@z
consignee 承銷人 @S^ASDuQU7
consignment 寄銷 <RXw M6G2
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 56}X/u
consolidated profit and loss account 合併損益表 q7\Ovjs0
consolidation 合併 }m-"8\_D
construction cost 營建成本 n3KI+I%nQ
construction revenue 營建收入 ;9a 6pz<
contract 合同 lDU_YEQ>
control account 統制賬戶 )[Z!*a m
copyright 版權 %, P>%'0
corporation 公司 `A@w7J'
cost 成本 646JDX[o
cost accounting 成本會計 B?bW1
cost of labour 勞工成本 aZS7sV28
cost of production 生產成本 zM#sOg
cost of manufacture 製造成本 v,@F|c?_S
cost of sales 銷貨成本 qv*7K@
cost price 成本價格 GVGlVAo|@
credit 貸方 neZ.`"LV
credit note 收款通知單 hz:pbes
creditor 債權人 UL$}{2N,_
crossed check 橫線支票 #5} wuj%5
current account 往來活期賬戶 2JGL;U$
current asset 流動資產 tc+WWDP#"
current liability 流動負債 |{>ER,<-
current profit and loss 本期損益 zp}eLm:=d
debit 借方
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debt 債務 <y.]ImO
debtor 債務人 #W>QY Tp
deed 契據 64>krmVIe
deferred assets 遞延資產 i1lBto[
deferred liabilities 遞延負債 Ifc]K?
delivery 交貨 WJH\~<{mP
delivery expense 送貨費 W~1~k{A
delivery order 出貨單 PNs~[
demand draft 即期匯票 NPa\Cg[
demand note 即期票據 )kXhtjOl|
demurrage charge 延期費 o\b- _E5"?
deposit 存款 4
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deposit slip 存款單 rwLAW"0Qz
depreciation 折舊 %EbPI)yY3
direct cost 直接成本 w8S!%abl1
direct labour 直接人工 kR CQv-*
director 董事 DyJ.BQdk)
discount 折扣 T;TA7{B
discount on purchase 進貨折扣 Z<[<n0o1
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