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。 \d`h/tHk
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acceptance 承兌 )|#sfHv7
account 賬戶 5">Z'+8
accountant 會計員 8$Y9ORs4
accounting 會計 QD]6C2j*
accounting system 會計制度 UH"%N)
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accounts payable 應付賬款 CB}2j
accounts receivable 應收賬款 [FR`Z=%
accumulated profits 累積利益 ((M>s&\y*Y
adjusting entry ?#123;整記錄 $kp{Eg '
adjustment ?#123;整 ;vjOUn[E
administration expense 管理費用 _u QOHwn
advances 預付 mxdr,Idx
advertising expense 廣告費 tf`^v6m%]
agency 代理 &\*(Q*2N
agent 代理人 aWF655Fs*
agreement 契約 FXkM#}RgNm
allotments 分配數 BR;D@R``}
allowance 津貼 i?^L/b`H
amalgamation 合併 J<jy2@"tXo
amortization 攤銷 fVpMx4&F
amortized cost 應攤成本 #!+:!_45
annuities 年金 {;6`_-As%
applied cost 已分配成本 a<bwzX|.
applied expense 已分配費用 9~[Y-cpoi
applied manufacturing expense 己分配製造費用 K J4.4Zq{c
apportioned charge 攤派費用 ePo}y])2
appreciation 漲價 gc$l^`+M
article of association 公司章程 U&p${IcEm
assessment 課稅 YT(AUS5n
assets 資產 -6B4sZpzD
attorney fee 律師費 r mg}N
audit 審計 %n9aaoD
auditor 審計員 vUM4S26"NT
average 平均數 XlR@pr6tw
average cost 平均成本 c\AfaK^KF
bad debt 壞賬 C]A.i2o8
balance 餘額 A2Gevj?F$
balance sheet 資產負債表 BnasI;yWb
bank account 銀行賬戶 20Wg=p9L
bank balance 銀行結存 7zG_(83)K
bank charge 銀行手續費 {3aua:q
bank deposit 銀行存款 oXF.1f/h
bank discount 銀行貼現 5$C-9
bank draft 銀行匯票 \bw2u!
bank loan 銀行借款 R8'RA%O9J
bank overdraft 銀行透支 g3y+&Y_
bankers acceptance 銀行承兌 I
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bankruptcy 破產 9 djk[ttA)
bearer 持票人 brUF6rQ
beneficiary 受益人 O:T
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bequest 遺產 ~Z'?LV<t
bill 票據 3h`f 6
bill of exchange 匯票 P~X2^bw
bill of lading 提單 P5ywhw-
bills discounted 貼現票據 S 30%)<W
bills payable 應付票據 |&i<bqLw:
bills receivable 應收票據 t"oeQ*d%
board of directors 董事會
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bonds 債券 :d'8x
bonus 紅利 }k.Z~1y
book value 賬面價值 /cP"h!P}~~
bookkeeper 簿記員 1bwOmhkS
bookkeeping 簿記
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branch office general ledger 支店往來賬戶 fe_5LC"
broker 經紀人 -zfR)(zG
brought down 接前 x7 ,5
brought forward 接上頁 4^o^F-k'
budget 預算 nAlQ7'
by-product 副產品 :Zw2'IV
by-product sales 副產品銷售 eTcd"Kd/
capital 股本 z+X}HL
capital income 資本收益 .8JTe0
capital outlay 資本支出 SXP]%{@R/
capital stock 股本 +ami?#Sz*;
capital stock certificate 股票 $/Uq0U
carried down 移後 F*ylnB3z
carried forward 移下頁 ]3Sp W{=^(
cash 現金 7WzxA=*#
cash account 現金賬戶 s6`?LZ0(z
cash in bank 存銀行現金 j^RmrOg,
cash on delivery 交貨收款 =Nr-iae#
cash on hand 庫存現金 >Cq<@$I2EB
cash payment 現金支付 g
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cash purchase 現購 19%imf
cash sale 現沽
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cashier 出?#123;員 ")p\q:z6
cashiers check 本票 #&e-|81H
certificate of deposit 存款單折 Dk5 1z@
certificate of indebtedness 借據 K_}K@'
certified check 保付支票 /PXzwP_(A
certified public accountant 會計師 h^P#{
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charges 費用 @gK?\URoT
charge for remittances 匯水手續費 ^E>3|du]O
charter 營業執照 '[%j@PlCX
chartered accountant 會計師 ]\HvK CN}
chattles 動產 dft!lBN
check 支票 !&@615Vtw
che stub 支票存根 qwAT>4
closed account 己結清賬戶 nQ3A~ ()
closing 結算 n|yO9:Uw<
closing entries 結賬紀錄 ]7c=PC
closing stock 期末存貨 SOaoo^,O
closing the book 結賬 k$:|-_(w
columnar journal 多欄日記賬 C\hM =%
combination 聯合 JC}D`h
commission 佣金 }"%N4(Kd
commodity 商品 EU Fa5C:
common stock 普通股 XW92gI<O
company 公司 @oGcuE
compensation 賠償
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compound interest 複利 2y1Sne=<Kb
consignee 承銷人 DzRFMYBR
consignment 寄銷 {?7Uj
consignor 寄銷人 -yNlyHv9
consolidated balance sheet 合併資產負債表 Qn2&nD%zi
consolidated profit and loss account 合併損益表 &mM0AA'\?H
consolidation 合併 vW@=<aS Z
construction cost 營建成本 ba9?(+i$h
construction revenue 營建收入 es0hm2HT3
contract 合同 +jgSV.N
control account 統制賬戶 t sRdvFFq
copyright 版權 4s
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corporation 公司 E=O\0!F|b
cost 成本 [()koU#w.
cost accounting 成本會計 7F.4Ga;
cost of labour 勞工成本 ;722\y(Y
cost of production 生產成本 z\4.Gm-
cost of manufacture 製造成本 b%c9oR's^
cost of sales 銷貨成本 >=w)x,0yX
cost price 成本價格 3o/[t
credit 貸方 + LJ73
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credit note 收款通知單 u)Whr@m
creditor 債權人 `">=
crossed check 橫線支票 a?oI>8*
current account 往來活期賬戶 )=(kBWM
current asset 流動資產 uhq8
current liability 流動負債 9W);rL
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current profit and loss 本期損益 -trkA'ewZ
debit 借方 I5W~g.<6
debt 債務 #
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debtor 債務人 tX~w{|k
deed 契據 tpx2IE
deferred assets 遞延資產 \z ) %$#I
deferred liabilities 遞延負債 m(P]k'ZH?
delivery 交貨 62NsJ<#>
delivery expense 送貨費 pQQH)`J|t
delivery order 出貨單 /g.U&oI]D
demand draft 即期匯票 o5)<$P43
demand note 即期票據 iU:cW=W|M\
demurrage charge 延期費 !bP@n
deposit 存款 zKK9r~
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deposit slip 存款單 HK%7g
depreciation 折舊 z0Z%m@
direct cost 直接成本 !dT4
direct labour 直接人工 5IpDeJ$
director 董事 u$`a7Lp,n
discount 折扣 @PIp*[7oC
discount on purchase 進貨折扣 *yGGBqd
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