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。 Kb]}p
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acceptance 承兌 fgqCX:SWz
account 賬戶 T`^Jws{;7
accountant 會計員 *$O5.`]
accounting 會計 |dxWO
accounting system 會計制度 6D| F1UFU
accounts payable 應付賬款 *-ys}sX
accounts receivable 應收賬款 =R:O`qdC4e
accumulated profits 累積利益 s/ABT.ZO
adjusting entry ?#123;整記錄 B*:I
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adjustment ?#123;整 f@`|2wG
administration expense 管理費用 S0StC$$1
advances 預付 #|T"6jJaQ
advertising expense 廣告費 TFOx=_.%i
agency 代理 '`;=d<'
agent 代理人 g(zeOS]q}
agreement 契約 ^zTe9:hz/\
allotments 分配數 8GBKFNR8
allowance 津貼 %KVmpWku
amalgamation 合併 ]Sj;\Iz
amortization 攤銷 I:t?# )wl
amortized cost 應攤成本 Jt}`oFQ5l
annuities 年金 |*48J1:1y
applied cost 已分配成本 z4
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applied expense 已分配費用 Y*#xo7#B
applied manufacturing expense 己分配製造費用 7# wB
apportioned charge 攤派費用 9Tr ceL;
appreciation 漲價 ,8zJD&HMx
article of association 公司章程 dG+$!*6Z
assessment 課稅 Zrwd
assets 資產 --diG$x.
attorney fee 律師費 rI\5djiYJ
audit 審計 8N)Lck2PR
auditor 審計員 xyo~p,(~t
average 平均數 Syseiw
average cost 平均成本 4RctYMz
bad debt 壞賬 db_Qt' >
balance 餘額 xKUWj<+/
balance sheet 資產負債表 /&\V6=jA1
bank account 銀行賬戶 w;Azxcw
bank balance 銀行結存 1?w=v|b:P)
bank charge 銀行手續費 i+5Qs-dHA
bank deposit 銀行存款 WI&A+1CK-5
bank discount 銀行貼現 hlreeXv
bank draft 銀行匯票 _1RvK? ;.{
bank loan 銀行借款 ]gX8z#*k
bank overdraft 銀行透支 t]Ln(r
bankers acceptance 銀行承兌 KaMg[G
bankruptcy 破產 Z^Um\f
bearer 持票人 D?%[du:V
beneficiary 受益人 Wgs6}1bg
bequest 遺產 tBkgn3w
bill 票據 ..h@QQ
bill of exchange 匯票 <B
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bill of lading 提單 F3vywN1$,
bills discounted 貼現票據 '4 d4i
bills payable 應付票據 DZmVm['l
bills receivable 應收票據 q{G8Po$z'
board of directors 董事會 tq,^!RSbZ
bonds 債券 w:nH_x#C4
bonus 紅利 q_^yma
book value 賬面價值 q|%+?j(
bookkeeper 簿記員 e}-fGtFx
bookkeeping 簿記 8&HBR #
branch office general ledger 支店往來賬戶 94O\M
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broker 經紀人 ~$>JYJj
brought down 接前 qi~-<qW
brought forward 接上頁 H!0m8LCnb
budget 預算 -rYb{<;ST
by-product 副產品 \:F$7 *Ne
by-product sales 副產品銷售 g||EjCsp
capital 股本 [;aM8N
capital income 資本收益 MCTJ^
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capital outlay 資本支出 L_9uwua.B~
capital stock 股本 W;T0_=
capital stock certificate 股票 wO.d;SK
carried down 移後 &Jb$YK
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carried forward 移下頁 8mmnnf{P
cash 現金 '\d
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cash account 現金賬戶 a_/4 ^+
cash in bank 存銀行現金 i,"Xw[H*s
cash on delivery 交貨收款 {S+?n[1r\
cash on hand 庫存現金 \>*.+?97
cash payment 現金支付 2gklGDJD
cash purchase 現購 DazoY&AWE
cash sale 現沽 )c*
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cashier 出?#123;員 h{_\okC>
cashiers check 本票 _1Rw~}O
certificate of deposit 存款單折 m;
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certificate of indebtedness 借據 8EkzSe
certified check 保付支票 :sK4mR F
certified public accountant 會計師 K"t?
charges 費用 &+(D< U
charge for remittances 匯水手續費 N LQ".mM+
charter 營業執照 Q|+ a
chartered accountant 會計師 OO?N)IB@
chattles 動產 \z2y?"\?
check 支票 KwMt@1Z
che stub 支票存根 Eo^m; p5
closed account 己結清賬戶 a+J>
closing 結算 |xZu?)M4
closing entries 結賬紀錄 "
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closing stock 期末存貨 )M"NMUuU"
closing the book 結賬 T<>B5G~%
columnar journal 多欄日記賬 b==jlYa=
combination 聯合 (y?F8]TfM
commission 佣金 Q5dqn"?
commodity 商品 N2 3:+u<)E
common stock 普通股 ny+r>>3Td
company 公司 g i/k#3_m
compensation 賠償
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compound interest 複利 c\>I0HH;!
consignee 承銷人 x
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consignment 寄銷 f^hJA Z
consignor 寄銷人 jyF*JQjK4
consolidated balance sheet 合併資產負債表 B%u[gNZ
consolidated profit and loss account 合併損益表 G na%|tUz|
consolidation 合併 u/|@iWK:
construction cost 營建成本 ?5ZvvAi
construction revenue 營建收入 3mYW]
contract 合同 "1a!]45 +
control account 統制賬戶 ipMSMk7gx
copyright 版權 IQC[ewk
corporation 公司 mE{QT ZS
cost 成本 -Wmb
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cost accounting 成本會計 KC; o
cost of labour 勞工成本 R0#scr
cost of production 生產成本 @+zWLq!1pB
cost of manufacture 製造成本 @}Ry7H0O
cost of sales 銷貨成本 1 Vc_jYO@
cost price 成本價格 !nJl.Y$
credit 貸方 '3^ q
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credit note 收款通知單 >Ho=L)u
creditor 債權人 2.Ww(`swL
crossed check 橫線支票 \hI?XnL
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current account 往來活期賬戶 A9SL|9Q
current asset 流動資產 03|nP$g
current liability 流動負債 YWd2
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current profit and loss 本期損益 2uT6M%OC
debit 借方 vvY?8/
debt 債務 `{K-eHlrM9
debtor 債務人 ns5Dydo{T
deed 契據 (t&`m[>K
deferred assets 遞延資產 ?-Of\fNu
deferred liabilities 遞延負債 iJ*Wsp
delivery 交貨 k
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delivery expense 送貨費 8Vn
delivery order 出貨單 p`7d9MV^
demand draft 即期匯票 D
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demand note 即期票據 }oG6XI9
demurrage charge 延期費 8r[TM
deposit 存款 W[`ybGR<
deposit slip 存款單 ,#;`f=aqTG
depreciation 折舊 IMdp"
direct cost 直接成本 fX,O9d$
direct labour 直接人工 /<[_V/g[t?
director 董事 !WGQ34R {
discount 折扣 (JdheCq!x
discount on purchase 進貨折扣 Hr}"g@ <
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