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。 n%Xw6qV:
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acceptance 承兌 $7a
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account 賬戶 AQ-P3`bCb
accountant 會計員 "w`f>]YLA
accounting 會計 V9"Kro
accounting system 會計制度 k6~k
accounts payable 應付賬款 &_&])V)<\S
accounts receivable 應收賬款 y^zVb\"4
accumulated profits 累積利益 ?T5^hQT
adjusting entry ?#123;整記錄 o><~ .T=d&
adjustment ?#123;整 "2CiW6X[M
administration expense 管理費用 |rf\]3 F
advances 預付 +*g[hRw[
advertising expense 廣告費 {!B0&x
agency 代理 0-g,C=L
agent 代理人 SGH"m/ e
agreement 契約 g?(Z+w4A
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allotments 分配數 eF"7[_+D
allowance 津貼 C4Q^WU+$j
amalgamation 合併 u *z $ I
amortization 攤銷 H(]lqvO
amortized cost 應攤成本 2?ZHWS>U
annuities 年金 Tp<=dH%$%"
applied cost 已分配成本 <l5{!g
applied expense 已分配費用 3OFv_<6
applied manufacturing expense 己分配製造費用 >}<:5gZtA
apportioned charge 攤派費用 gi:;{
appreciation 漲價 ekP=/;T#S
article of association 公司章程 (H+'sf^h
assessment 課稅 sb(,w
assets 資產 Q=gVxS
attorney fee 律師費 +:It1`A~]
audit 審計 Np|iXwl1
auditor 審計員
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average 平均數 sXl7
average cost 平均成本 xVKx#X9yk
bad debt 壞賬 [O [N _z
balance 餘額 7G%`ziZ
balance sheet 資產負債表 #>~$`Sg
bank account 銀行賬戶 "=|yM~V
bank balance 銀行結存 TDY}oGmNn
bank charge 銀行手續費 jzEimKDE's
bank deposit 銀行存款 ;pb~Zk/[,w
bank discount 銀行貼現 #B'WT{B$/~
bank draft 銀行匯票 f]5bAs
bank loan 銀行借款 MH"c=mL:
bank overdraft 銀行透支 ?Dm!
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bankers acceptance 銀行承兌 C(iA G
bankruptcy 破產 fdd
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bearer 持票人 &.<{c
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beneficiary 受益人 z]P |%
bequest 遺產 gNs@Q!
bill 票據 X.Z?Ie
bill of exchange 匯票 -mX
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bill of lading 提單 X^9_'T9
bills discounted 貼現票據 .1|'9@]lj4
bills payable 應付票據 IO>Cy o
bills receivable 應收票據 |}q0G~l
board of directors 董事會 TmX~vZ
bonds 債券 h{<^?=
bonus 紅利 giaO7Qh~
book value 賬面價值
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bookkeeper 簿記員 *TE6p
bookkeeping 簿記 qI;k2sQR
branch office general ledger 支店往來賬戶 $
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broker 經紀人 [(ty{
brought down 接前 ,=o q)Fm]
brought forward 接上頁 ,fET.s^|U
budget 預算 1oX"}YY1
by-product 副產品 |.(o4<nx.
by-product sales 副產品銷售 ^5,ASU
capital 股本 "5dh]-m n
capital income 資本收益 lrq !}\aX
capital outlay 資本支出 VWfrcSZg6M
capital stock 股本 mL6/NSSz
capital stock certificate 股票 =nid #<X
carried down 移後 8%
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carried forward 移下頁 tinN$o
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cash 現金 ,~G _3Oz
cash account 現金賬戶 4f"be
cash in bank 存銀行現金 hH[JY(V
cash on delivery 交貨收款 Z"!C
cash on hand 庫存現金 7BI0g@$Nn]
cash payment 現金支付 V!}, a@>p
cash purchase 現購 |UR.7rOV
cash sale 現沽 1
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cashier 出?#123;員 }E/L:
cashiers check 本票 f+I*aBQ
certificate of deposit 存款單折 <o?qpW$,>
certificate of indebtedness 借據 G|^gaj '9
certified check 保付支票 #v(+3Hp
certified public accountant 會計師 79x^zqLb
charges 費用 jjl4A}*0
charge for remittances 匯水手續費 &I!2gf
charter 營業執照 Iv/yIS
chartered accountant 會計師 /;.M$}Z>`
chattles 動產 Vs07d,@w>
check 支票 W
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che stub 支票存根 o@pM??&x
closed account 己結清賬戶 9wWjl}%
closing 結算 P"iqP|
closing entries 結賬紀錄 NqF-[G<
closing stock 期末存貨 SxH}/I|W
closing the book 結賬 ~s5Sk#.z5
columnar journal 多欄日記賬 8o{ SU6pH
combination 聯合 *"e[au^8*b
commission 佣金 5utj$ha2
commodity 商品 7B&nV92S
common stock 普通股 ( I,V+v+{Y
company 公司 YKM(qh2
compensation 賠償 |}mBW@ah
compound interest 複利 d[$1:V
consignee 承銷人 K8ThZY%
consignment 寄銷
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consignor 寄銷人 7<