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。 YH@^
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acceptance 承兌 *~cq
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account 賬戶 rOX\rI%0+
accountant 會計員 g/eE^o~;
accounting 會計 A2..gs/
accounting system 會計制度 !IcPO
accounts payable 應付賬款 H+` Zp
accounts receivable 應收賬款 >HyZ~M
accumulated profits 累積利益 u{J$]%C
adjusting entry ?#123;整記錄 b:2#3;)
adjustment ?#123;整 v#TU7v?~
administration expense 管理費用
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advances 預付 #mFIZMTRd
advertising expense 廣告費 eot%Th?[
agency 代理 =XVw{\#9 b
agent 代理人 H>X:#xOA_
agreement 契約 ;O+=
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allotments 分配數 0
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allowance 津貼 !Wgi[VB
amalgamation 合併 *jM]:GpyoU
amortization 攤銷 h:xvnyaI
amortized cost 應攤成本 @P@?KZ..v!
annuities 年金 @cukoLAn
applied cost 已分配成本 {{qu:(_g
applied expense 已分配費用 Z):q 1:y
applied manufacturing expense 己分配製造費用 Zcjh
apportioned charge 攤派費用 4}`z^P<C
appreciation 漲價 508v:?^'
article of association 公司章程 }Y:V&4DW
assessment 課稅 1R-WJph
assets 資產 Q\rf J||
attorney fee 律師費 f3^Anaa]l
audit 審計 1
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auditor 審計員 R.(PZC vS
average 平均數 S"HdjEF7\
average cost 平均成本 0~4Ww=#
bad debt 壞賬 K
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balance 餘額 HAwdu1$8
balance sheet 資產負債表 ? fW['%
bank account 銀行賬戶 jl9hFubwW
bank balance 銀行結存 ||D PIn]
bank charge 銀行手續費 cDS\=Bf
bank deposit 銀行存款 {>g{+Eq
bank discount 銀行貼現 rny(8z%Ck-
bank draft 銀行匯票 %tB7 &%ut
bank loan 銀行借款 |yS %
bank overdraft 銀行透支 9k/L m
bankers acceptance 銀行承兌 [n4nnmM
bankruptcy 破產 5\V""fH
bearer 持票人 F%P"T%|
beneficiary 受益人 ,<k%'a!B
bequest 遺產 rtNYX=P
bill 票據 Fs"i fn0
bill of exchange 匯票 0CO@@`~4
bill of lading 提單 `R;i1/
bills discounted 貼現票據 t'1g+g
bills payable 應付票據 oz:"w
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bills receivable 應收票據 .do8\
board of directors 董事會 CFC15/yU
bonds 債券 LAkBf
bonus 紅利 [;H-HpBaa
book value 賬面價值 x
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bookkeeper 簿記員 /yHjds
bookkeeping 簿記 ":0u%E?s
branch office general ledger 支店往來賬戶 }{y)a<`
broker 經紀人 ,~ q:rh+
brought down 接前 oqAO@<dL!
brought forward 接上頁 kDol 1v`
budget 預算 ?r0rY?
by-product 副產品 Unvl~lm6
by-product sales 副產品銷售 9 ,:#Q<UM
capital 股本 `JO>g=,4
capital income 資本收益 tn#cVB3
capital outlay 資本支出 "AU.Eh"-1
capital stock 股本 rY6x):sC
capital stock certificate 股票 v4<W57oH
carried down 移後 4GbfA
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carried forward 移下頁 )$RV)
cash 現金 To}eJ$8*5
cash account 現金賬戶 FRuPv6
cash in bank 存銀行現金 9}%$j
cash on delivery 交貨收款 :.4O
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cash on hand 庫存現金 ?z`={oN
cash payment 現金支付 |QS3
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cash purchase 現購 BBM[Fy37!}
cash sale 現沽 8tQ;N'
cashier 出?#123;員 b"uO BB
cashiers check 本票 <l(n)|H1P
certificate of deposit 存款單折 &#L C'
certificate of indebtedness 借據 Vbt!, 2
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certified check 保付支票 hw,nA2w\
certified public accountant 會計師 vhPlH0
charges 費用 {.542}A
charge for remittances 匯水手續費 i,h 30J
charter 營業執照 >MJ#|vO
chartered accountant 會計師 /cb`%"Z
chattles 動產 N"}>);r
check 支票 w]t'2p-'
che stub 支票存根 WW+xU0
closed account 己結清賬戶 j*@@H6G
closing 結算 ffG<hclk
closing entries 結賬紀錄 dzEi^*
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closing stock 期末存貨 L/Q[N^ (^
closing the book 結賬 K fD.J)
columnar journal 多欄日記賬 )
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combination 聯合 kV+^1@"
commission 佣金 jB(+9?;1${
commodity 商品 arDl2T,igF
common stock 普通股 T[ZmD{6l
company 公司 p;>A:i
compensation 賠償 wn.~Dx
compound interest 複利 &EqLF
consignee 承銷人 Vf;&z$D{r
consignment 寄銷 gYhY1M
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consignor 寄銷人 GuO}CQs^W
consolidated balance sheet 合併資產負債表 kzKej"a;
consolidated profit and loss account 合併損益表 q)i %*IY
consolidation 合併 l3sF/zkH
construction cost 營建成本 !{g<RS(c
construction revenue 營建收入 ]:OrGD"
contract 合同 nS04Ha
control account 統制賬戶 >=[uLY[aK
copyright 版權
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corporation 公司 &cL1
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cost 成本 IplOXD
cost accounting 成本會計 =SXdO)%2
cost of labour 勞工成本 EY )2,
cost of production 生產成本 <%m YsaM
cost of manufacture 製造成本 f^FFn3
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cost of sales 銷貨成本 Fp/{L
cost price 成本價格 !HvA5'|:}
credit 貸方 8cG?p
credit note 收款通知單 -N8rs[c
creditor 債權人 F{0\a;U@^
crossed check 橫線支票 oT-gZedW(
current account 往來活期賬戶 tw_o?9
current asset 流動資產 Z^_qXerjP
current liability 流動負債 6;Z-Y>\c
current profit and loss 本期損益 {4D`VfX_
debit 借方 s0/O/G?
debt 債務 k
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debtor 債務人 LH5Z@*0#
deed 契據 1uAjy(y
deferred assets 遞延資產 I/`"lAFe
deferred liabilities 遞延負債 KLyRb0V
delivery 交貨 OP`f[lCiL
delivery expense 送貨費 2#>;cn\
delivery order 出貨單 lS4r pbU_
demand draft 即期匯票 &
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demand note 即期票據 hq
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demurrage charge 延期費 fzIs^(:fl
deposit 存款 Zz0bd473k?
deposit slip 存款單 Vh^y6U<
depreciation 折舊 w"v!+~/9
direct cost 直接成本 /'sv7hg+
direct labour 直接人工 ZwkUd-=0i
director 董事 z&6_}{2,]
discount 折扣 Sc7 Ftb%
discount on purchase 進貨折扣 +<a\0FsD
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