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。 t) LU\!
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acceptance 承兌 +Y7Pg'35
account 賬戶 l{8CISO*
accountant 會計員 S#k{e72 *
accounting 會計 wTTRoeJ}
accounting system 會計制度 hH
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accounts payable 應付賬款 @|Dm E!)
accounts receivable 應收賬款 9qEOgJ
accumulated profits 累積利益 5? Wg%@
adjusting entry ?#123;整記錄 s3seK6x'
adjustment ?#123;整 d>&\V)E
administration expense 管理費用 qmEo
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advances 預付 iAK/d)bq
advertising expense 廣告費 /J;;|X#P
agency 代理 sc%dh?m7
agent 代理人 {(;B
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agreement 契約 P@C
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allotments 分配數 Vc| NL^
allowance 津貼 +$PFHXB
amalgamation 合併 TFO74^
amortization 攤銷 _
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amortized cost 應攤成本 gt/!~f0r
annuities 年金 6J\q`q(W(
applied cost 已分配成本 \*uugw,\y
applied expense 已分配費用 Uj,g]e8e
applied manufacturing expense 己分配製造費用 /jR8|sb
apportioned charge 攤派費用 6+iK!&+=
appreciation 漲價 p'}lN|"{O
article of association 公司章程 (-\]A|
assessment 課稅 k{a)gFH
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assets 資產 /_q#ah
attorney fee 律師費 7aQn;
audit 審計 ehE-SrkU'
auditor 審計員 _lP4}9p
average 平均數 yw'ezpO"
average cost 平均成本 \#++s&06
bad debt 壞賬 S;8. yj-
balance 餘額 >b>gr OX
balance sheet 資產負債表 uJY.5w
bank account 銀行賬戶 j{)~QD ?
bank balance 銀行結存 KY
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bank charge 銀行手續費 .a,(pq Jg
bank deposit 銀行存款 /ERNS/w
bank discount 銀行貼現 G?<pBMy
bank draft 銀行匯票 dKm`14f]@G
bank loan 銀行借款 dQ<(lzS~
bank overdraft 銀行透支 _s*!
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bankers acceptance 銀行承兌 E5gl ^Q?Z
bankruptcy 破產 ,Aj }]h\L
bearer 持票人 xQo~%wW,?
beneficiary 受益人 l<xFnj
bequest 遺產 K_>/lirE?
bill 票據 EjSD4
bill of exchange 匯票 IcFK,y%1
bill of lading 提單 c;wA
bills discounted 貼現票據 Y
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bills payable 應付票據 ,]7XMU3
bills receivable 應收票據 J)*8|E9P
board of directors 董事會 E~RV1)
bonds 債券 4)^vMG&
bonus 紅利 Fc'[+L--Q
book value 賬面價值 H* /&A9("
bookkeeper 簿記員 kwlC[G$j7
bookkeeping 簿記 ]G*$W+G]
branch office general ledger 支店往來賬戶 6R
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broker 經紀人 RM,'o[%
brought down 接前 YBvd
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brought forward 接上頁 G#0,CLGN^
budget 預算 rz.IoQo
by-product 副產品 >A($8=+#x
by-product sales 副產品銷售 X`1p'J D
capital 股本 *S4aF*Qk
capital income 資本收益 Lm|al.Z
capital outlay 資本支出 6vobta^w
capital stock 股本 K_#UZA< Y
capital stock certificate 股票 JNBT^=x
carried down 移後 kOipH |.x
carried forward 移下頁 EwQae(PpA
cash 現金 .&iN(Bd
cash account 現金賬戶 =/9<(Tt%m
cash in bank 存銀行現金 o1k#."wHr
cash on delivery 交貨收款 ~<,Sh~Ana.
cash on hand 庫存現金 U
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cash payment 現金支付 L\L"mc|O
cash purchase 現購 ffk4mhH
cash sale 現沽 a#y{pT2 b
cashier 出?#123;員 xNX'~B^4d
cashiers check 本票 8=F %+
certificate of deposit 存款單折 }0;Sk(B>
certificate of indebtedness 借據 azX`oU,l
certified check 保付支票 b_vTGl1_6
certified public accountant 會計師 t$ZkdF
charges 費用 gxmc|
charge for remittances 匯水手續費 .C= I^
charter 營業執照 GNU;jSh5
chartered accountant 會計師 ,I`_F,
chattles 動產 5UOk)rOf
check 支票 _{Y$o'*#I
che stub 支票存根 !SF^a6jT
closed account 己結清賬戶 eYEc^nC,c)
closing 結算 ZEGd4_ux
closing entries 結賬紀錄 ~`R1sSr"
closing stock 期末存貨 ~@P )tl>
closing the book 結賬 {/ &B!zvl
columnar journal 多欄日記賬 KlUqoJ;"
combination 聯合 /U*
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commission 佣金 zfjw;sUX
commodity 商品 Rp/-Pv
common stock 普通股 pjN:Y]
company 公司 ^i`*Wm@!
compensation 賠償 +'XhC#:
compound interest 複利 xl2g0?
consignee 承銷人 GwQn;gkF
consignment 寄銷 V@Wcb$mgk
consignor 寄銷人 :woa&(wN;1
consolidated balance sheet 合併資產負債表 Dp^/gL=
consolidated profit and loss account 合併損益表 !8$RBD %
consolidation 合併 ^~l $&~
construction cost 營建成本 }-p,iTm
construction revenue 營建收入 Km*<Kfcz
contract 合同 ><Uk*mwL
control account 統制賬戶 io4aYB\
copyright 版權 ,4Y*:JU4
corporation 公司 ' qy#)F
cost 成本 'msmXX@q
cost accounting 成本會計 uvB1VV4
cost of labour 勞工成本 SRCOs1(EK9
cost of production 生產成本 8i:[:Z
cost of manufacture 製造成本 >Z\BfH
cost of sales 銷貨成本 5@P-g
cost price 成本價格 R2LK.bTVn
credit 貸方 m:{tgcE
credit note 收款通知單 0 {
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creditor 債權人 (M`|'o!
crossed check 橫線支票
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current account 往來活期賬戶 sX:lE^)-z
current asset 流動資產 (1){A8=?o
current liability 流動負債 ut5yf$%
current profit and loss 本期損益 Y8ehmz|g]J
debit 借方 cOku1g8
debt 債務 Qb`C)Nh:
debtor 債務人 (
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deed 契據 m;/i<:`
deferred assets 遞延資產 NHiq^ojk
deferred liabilities 遞延負債 onl>54M^
delivery 交貨 qI2'u
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delivery expense 送貨費 7>-yaL{
delivery order 出貨單 g-@h>$<
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demand draft 即期匯票 )^
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demand note 即期票據 o6|-=FcvC
demurrage charge 延期費 I]uhi{\C
deposit 存款 Q%5F ]`VN
deposit slip 存款單 l`gTU?<xd
depreciation 折舊 ',mW`ZN
direct cost 直接成本 Y\?j0X;
direct labour 直接人工 ($WE=biZ&
director 董事 Kt
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discount 折扣 !k<:k
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discount on purchase 進貨折扣 n`L,]dco
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