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。 w
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acceptance 承兌 {
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account 賬戶 ]!0*k#i_.
accountant 會計員 L$7v;R3
accounting 會計 0{A VH/S
accounting system 會計制度 eN}FBX#'
accounts payable 應付賬款 atl0#F Bd
accounts receivable 應收賬款 +twBFhS7k
accumulated profits 累積利益 Fp@eb8Pl
adjusting entry ?#123;整記錄 %o^'(L@z
adjustment ?#123;整 y1k""75
administration expense 管理費用 WGp81DNS|
advances 預付 D5AKOM!`
advertising expense 廣告費 To=1B`@-
agency 代理 We9C9)0
agent 代理人 EkXns%][L
agreement 契約
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allotments 分配數 /l:
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allowance 津貼 HC!$Z`}Y
amalgamation 合併 M=0I 3o}J
amortization 攤銷 {#Gr=iv~N
amortized cost 應攤成本 \B2=E
annuities 年金 M%9PVePOe
applied cost 已分配成本 W P.6ea7k
applied expense 已分配費用 HESwz{eSS
applied manufacturing expense 己分配製造費用 eJ7A.O
apportioned charge 攤派費用 ih1SN,/
appreciation 漲價 nM}X1^PiK"
article of association 公司章程 gDAA>U3|$
assessment 課稅 <M+ZlF-`
assets 資產 -Frx {3
attorney fee 律師費 ,F:l?dfB\I
audit 審計 z,DEBRT+
auditor 審計員 J0|/g2%0
average 平均數 ! daXF&q
average cost 平均成本 'lIT7MK
bad debt 壞賬 hiP^*5h
balance 餘額 LvW9kL+WiQ
balance sheet 資產負債表 xj%h-@o6
bank account 銀行賬戶 UyK|KL
bank balance 銀行結存 ]
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bank charge 銀行手續費 Is?0q@
bank deposit 銀行存款 v*3ezf\
bank discount 銀行貼現 _W?}%;
bank draft 銀行匯票
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bank loan 銀行借款 % YU(,83(+
bank overdraft 銀行透支 )+cP8$n6L
bankers acceptance 銀行承兌 Y
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bankruptcy 破產
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bearer 持票人 (* "R"Y
beneficiary 受益人 M;3uG/E\
bequest 遺產 #^Sd r-
bill 票據 X$%RJ3t e
bill of exchange 匯票 2ht<"
bill of lading 提單 \Sg&Qv`
bills discounted 貼現票據 :K2N7?shA
bills payable 應付票據 n*bbmG1
bills receivable 應收票據 H#w
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board of directors 董事會 Ybd){Je
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bonds 債券 PtmdUHvD
bonus 紅利 l'-iIbKX
book value 賬面價值 =%$ _)=}J
bookkeeper 簿記員 xN2{Vi{ad
bookkeeping 簿記 3go
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branch office general ledger 支店往來賬戶 +2C:]
broker 經紀人 o
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brought down 接前 #7gOtP#{
brought forward 接上頁 `iQyKZS/+
budget 預算 JUwP<C[
by-product 副產品 0)9GkHVu(
by-product sales 副產品銷售 QD /| zi
capital 股本 ("H:T?4Qs
capital income 資本收益 eFZ`0V0
capital outlay 資本支出 d \0K3=h
capital stock 股本 OL=IUg"
capital stock certificate 股票 Ep?a1&b
carried down 移後 0~n=|3*P
carried forward 移下頁 "
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cash 現金 %2/WyD$U
cash account 現金賬戶 o+6Y/6Xp@
cash in bank 存銀行現金 1N:eM/a
cash on delivery 交貨收款 O^sgUT1O
cash on hand 庫存現金 C"hc.A&4
cash payment 現金支付 TKj9s'/
cash purchase 現購 T[ky7\
cash sale 現沽 3H4p$\;C
cashier 出?#123;員 c#Ux{^ZE
cashiers check 本票 q(a6@6f"kD
certificate of deposit 存款單折 I9tdr<
certificate of indebtedness 借據 a)`h*P5@
certified check 保付支票
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certified public accountant 會計師 uQpV1o5iA
charges 費用
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charge for remittances 匯水手續費 -,zNFC:6g
charter 營業執照 a=C?fh
chartered accountant 會計師 (K0FWTmm
chattles 動產 0=-h9W{zI
check 支票 @8V8gV?zm
che stub 支票存根 T[ mTA>d
closed account 己結清賬戶 U/{cYX
closing 結算 8FbBv"LI,g
closing entries 結賬紀錄 ?i9LqHL
closing stock 期末存貨 {Ivu"<`L3
closing the book 結賬 F+c*v#T
columnar journal 多欄日記賬 Vf O0 z5&
combination 聯合 MPM_/dn-
commission 佣金 srg#<oH|{c
commodity 商品 gqGl>=.m
common stock 普通股 shP,-Vs#
company 公司 [&)9|EV
compensation 賠償 IjNE1b$
compound interest 複利 ?4gYUEM#
consignee 承銷人 1/j}VC
consignment 寄銷 w[]7{D];
consignor 寄銷人 Xj|j\2$ 0
consolidated balance sheet 合併資產負債表 0 ,Bd,<3
consolidated profit and loss account 合併損益表 |bB..b
consolidation 合併 |A0kbC.
construction cost 營建成本 )UN@|IX
construction revenue 營建收入 o5AyJuS-u$
contract 合同 E-Cj^#OY|N
control account 統制賬戶 se7_:0+w
copyright 版權 LH0\SmhU
corporation 公司 x!LUhX '
cost 成本 <R_3;5J%
cost accounting 成本會計 rS6iZp,
cost of labour 勞工成本 a-8~f8na{(
cost of production 生產成本 2Ni2Gkf@
cost of manufacture 製造成本 )mp0k%
cost of sales 銷貨成本 X~n Kuo
cost price 成本價格 /I".n]
credit 貸方 a Se.]_
credit note 收款通知單 oX!s u
creditor 債權人 Q:@Y/4=
crossed check 橫線支票 3$WK%"%T
current account 往來活期賬戶 BKV vu}V(o
current asset 流動資產 +O9l@X$l=
current liability 流動負債 vhKeW(z
current profit and loss 本期損益 :t9(T?2
debit 借方 S@Jl_`<
debt 債務 h`Y t4
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debtor 債務人 B/pNM81(
deed 契據 ka"jv"z
deferred assets 遞延資產 `^|mNh
deferred liabilities 遞延負債 zg|yW6l)9
delivery 交貨 &X +@,!
delivery expense 送貨費 RC\TPG/8!
delivery order 出貨單 M!mTNIj8~
demand draft 即期匯票 0H;dA1
demand note 即期票據 $"x(:
demurrage charge 延期費 >8jDW "Ua
deposit 存款 q;Qpd]H
deposit slip 存款單 *)u_m h
depreciation 折舊 ?CM,k0
direct cost 直接成本 b]CJf8'u
direct labour 直接人工 a?Q~C<k
director 董事 <6-(a;T!7
discount 折扣 0.&gm@A~c$
discount on purchase 進貨折扣 *1%=?:$(r6
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