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。 >&OUGu|
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acceptance 承兌 %%>_B2vc
account 賬戶 U[R@x
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accountant 會計員 `-_N@E1'>
accounting 會計 baee?6
accounting system 會計制度 "
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accounts payable 應付賬款
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accounts receivable 應收賬款 4e +~.5r@i
accumulated profits 累積利益 hrbo:8SL
adjusting entry ?#123;整記錄 Wqra8u#
adjustment ?#123;整 9Y/L?km_(
administration expense 管理費用
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advances 預付 SVagT'BB
advertising expense 廣告費 ZU^IH9
agency 代理 ,_D"?o
agent 代理人 RsW9:*R
agreement 契約 ZQ3_y $
allotments 分配數 UNDi_6Dy
allowance 津貼 $+cAg
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amalgamation 合併 -I":
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amortization 攤銷 C)Jn[/BD
amortized cost 應攤成本 +R6a}d/K
annuities 年金 mf' ]O,
applied cost 已分配成本 ,LZX@'5
applied expense 已分配費用 ?7jg(`Yh
applied manufacturing expense 己分配製造費用 /4$4h;_8
apportioned charge 攤派費用 Q$ri=uB;+
appreciation 漲價 /
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article of association 公司章程 :m'+tGs
assessment 課稅 -kp swP
assets 資產 dRI^@n
attorney fee 律師費 ]JE TeZ^/
audit 審計 x0Yse:RE^
auditor 審計員 15{Y9!
average 平均數 ~ttY(wCV
average cost 平均成本 QvLZg
bad debt 壞賬 LO:fJ{ -
balance 餘額 l&$$w!n0w
balance sheet 資產負債表 8' K0L(3[
bank account 銀行賬戶 -x`G2i
bank balance 銀行結存 X"q!Y#)
bank charge 銀行手續費 bU54-3Ox*
bank deposit 銀行存款 ]3Dl)[R
bank discount 銀行貼現 ;heHefbvvd
bank draft 銀行匯票 28andfl
bank loan 銀行借款 fNu'((J-
bank overdraft 銀行透支 Ae uX Qt
bankers acceptance 銀行承兌 v$wBxC
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bankruptcy 破產 <3okiV=ox
bearer 持票人 i/So6jW
beneficiary 受益人 J#2!ZQE
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bequest 遺產 oU6y4yO
bill 票據 r\`+R"
bill of exchange 匯票 *&
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bill of lading 提單 BV`- =wRC
bills discounted 貼現票據 $2~\eG=u H
bills payable 應付票據 m~ho
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bills receivable 應收票據 zTbVp8\pI
board of directors 董事會 kcie}Be
bonds 債券 ]rN5Ao}2
bonus 紅利 (Y%Q|u
book value 賬面價值 76cG90!Z
bookkeeper 簿記員 VOTv?Vf
bookkeeping 簿記 'R<&d}@P*#
branch office general ledger 支店往來賬戶 Xjio Z
broker 經紀人 ,m<H-gwa
brought down 接前 B[4pX
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brought forward 接上頁 fq[;%cr4
budget 預算
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by-product 副產品 JwnQ0
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by-product sales 副產品銷售 7Q w|!
capital 股本 <#GB[kQa
capital income 資本收益 V
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capital outlay 資本支出 R9rj/Co
capital stock 股本 CzCQFqXI
capital stock certificate 股票 8vSse
carried down 移後 !2UOC P
carried forward 移下頁 xM[Vc
cash 現金 P +"Y
cash account 現金賬戶 }N0Qm[R
cash in bank 存銀行現金 >gwz,{
cash on delivery 交貨收款 ((tv2
cash on hand 庫存現金 E37<"(;
cash payment 現金支付 ml|W~-6l
cash purchase 現購 38DT2<qC
cash sale 現沽 f
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cashier 出?#123;員 fb~=Y$|
cashiers check 本票 vDl- "!G1
certificate of deposit 存款單折 v[plT2"s
certificate of indebtedness 借據 #GDe08rOw
certified check 保付支票 5]I| DHmu
certified public accountant 會計師 <<](XgR(
charges 費用 x_Jwd^`t!
charge for remittances 匯水手續費 vx_o(wof
charter 營業執照 (/-hu[:
chartered accountant 會計師 G0u LmW70
chattles 動產 ]lw|pvtd
check 支票 N,2s?Y_!
che stub 支票存根 /xGmg`g<#
closed account 己結清賬戶 I1oje0$
closing 結算 A1P
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closing entries 結賬紀錄 Uw,2}yR
closing stock 期末存貨 o&AM2U/?
closing the book 結賬 G7--v,R1x
columnar journal 多欄日記賬 X|0R=n]
combination 聯合 wn_b[tdxq
commission 佣金 *BuUHjTv
commodity 商品 -C(b,F%%
common stock 普通股 aLJ(?8M@
company 公司 ,Q
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compensation 賠償 3d<HN6&U
compound interest 複利 %AOja+
consignee 承銷人 F:y[@Yn
consignment 寄銷 s&\I=J.
consignor 寄銷人 Y6,Rj:8
consolidated balance sheet 合併資產負債表 ?bM_q_5
consolidated profit and loss account 合併損益表 l]~n3
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consolidation 合併 R4ht6Vm3g)
construction cost 營建成本 '13ZX:
construction revenue 營建收入 s Y?,0T_m
contract 合同 =@k%&* Y?
control account 統制賬戶 &Ysosy*
copyright 版權 &>e-(4Xu
corporation 公司 yQ#:J9HMJ
cost 成本 vad12WrG<
cost accounting 成本會計 >.dWjb6t
cost of labour 勞工成本 s"Pf+aTW
cost of production 生產成本 Z2im@c67{
cost of manufacture 製造成本
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cost of sales 銷貨成本 EkGQ(fZ1|
cost price 成本價格 N3u((y/
credit 貸方 kP/M<X"
credit note 收款通知單 Qne/g}PD`
creditor 債權人 atXS-bg*
crossed check 橫線支票 oB74y
current account 往來活期賬戶 CR6R?R3b
current asset 流動資產 Or
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current liability 流動負債 OKFtl
current profit and loss 本期損益 z<B8mB
debit 借方 pb#?l6x$+
debt 債務 GnP|x}YM
debtor 債務人 aW!@f[%~F
deed 契據 D#&q&6P{
deferred assets 遞延資產
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deferred liabilities 遞延負債 wdUBg*X8
delivery 交貨 ?nP*\8
delivery expense 送貨費 R(n^)^
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delivery order 出貨單 V+I|1{@i0
demand draft 即期匯票 kOh{l: 2-+
demand note 即期票據 +3KEzo1=)
demurrage charge 延期費 x3PD1JUf
deposit 存款 J>u
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deposit slip 存款單 =XXZ?P
depreciation 折舊 KiJT!moB
direct cost 直接成本 1Bpv"67
direct labour 直接人工 5Ri
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director 董事 =0;^(/1Mc
discount 折扣 `'V4PUe
discount on purchase 進貨折扣 Nbp!teH6
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