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。 (![t_r0
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acceptance 承兌 YNk|+A.<d
account 賬戶 %Lyz_2q A
accountant 會計員 vlu$!4I
accounting 會計 -p]>Be+^x
accounting system 會計制度 F3Ap1-%z
accounts payable 應付賬款 _[F@1NJ
accounts receivable 應收賬款 K\aAM;)-
accumulated profits 累積利益 DFc [z"[
adjusting entry ?#123;整記錄 >T QZk4$
adjustment ?#123;整 rd">JEK;;
administration expense 管理費用 t$5jx
advances 預付 P:^=m*d
advertising expense 廣告費 i5VG2S
agency 代理 D'nL
agent 代理人 ~{P:sjs
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agreement 契約 VAs(.y
allotments 分配數 kZv*rWAm
allowance 津貼 z&>|*C.Y
amalgamation 合併 "$DldHC
amortization 攤銷 !*_K.1'
amortized cost 應攤成本 {@45?L('
annuities 年金 =hGJAU
applied cost 已分配成本 Dkw*Je#6PX
applied expense 已分配費用 CL1
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applied manufacturing expense 己分配製造費用 y1#O%=g
apportioned charge 攤派費用 y?Onb3%
appreciation 漲價 'W(xgOP1
article of association 公司章程 'in@9XO
assessment 課稅 Zi
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assets 資產 BGzO!s*@j
attorney fee 律師費 7*;^UqGjz
audit 審計 h R~v
auditor 審計員 "wINBya'M
average 平均數 H-2_j
average cost 平均成本 sUbFRq
bad debt 壞賬 np=kTJ
balance 餘額 `|?]CkP
balance sheet 資產負債表 )!sa)\E?
bank account 銀行賬戶 u7#z^r
bank balance 銀行結存 r)8z#W>s
bank charge 銀行手續費 sf)W~Lx5a
bank deposit 銀行存款 "H?QqrKx
bank discount 銀行貼現 ?+\E3}:
bank draft 銀行匯票 PQ3h\CL1n
bank loan 銀行借款 a:b^!H>#
bank overdraft 銀行透支 aq kix"J
bankers acceptance 銀行承兌 S=PJhAF
bankruptcy 破產 F@EJtwLd5y
bearer 持票人
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beneficiary 受益人 vI|As+`$d
bequest 遺產 bE4HDq
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bill 票據 JiA'BEJN
bill of exchange 匯票 SX_4=^
bill of lading 提單 KuXkI;63J>
bills discounted 貼現票據 [q3+$W \r
bills payable 應付票據 8&."uEOOU
bills receivable 應收票據 `pm
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board of directors 董事會 ?ZX!7^7
bonds 債券 v ):V
bonus 紅利 CC#C
book value 賬面價值 Q1T@oxV
bookkeeper 簿記員 ]7vf#1i<
bookkeeping 簿記 xqv[?
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branch office general ledger 支店往來賬戶 wDw<KU1UK
broker 經紀人
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brought down 接前 "-0;#&!
brought forward 接上頁 {i;6vRr
budget 預算 jyQVSQs
by-product 副產品 ]|
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by-product sales 副產品銷售 !Rqx2Q
capital 股本 /[?Jylj
capital income 資本收益 Ue! Q. "
capital outlay 資本支出 $"fzBM?5
capital stock 股本 s#P:6]Ar
capital stock certificate 股票 -l[
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carried down 移後 ox4W$YdMG
carried forward 移下頁 RUX8qT(Z
cash 現金 $eX*
cash account 現金賬戶 zo44^=~%
cash in bank 存銀行現金 A{(T'/~"
cash on delivery 交貨收款 3]`mQm E
cash on hand 庫存現金 s
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cash payment 現金支付 > UWStzH<
cash purchase 現購 N9`97;.X
cash sale 現沽 ?!7
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cashier 出?#123;員 QptOQ3!
cashiers check 本票 X" \}sl5
certificate of deposit 存款單折
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certificate of indebtedness 借據 [%~^kq=|
certified check 保付支票 H+`*Y<F@
certified public accountant 會計師 @woC8X
charges 費用 L|J~9FM
charge for remittances 匯水手續費 `x
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charter 營業執照 TvM24Orct
chartered accountant 會計師 ^@"c`
chattles 動產
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check 支票 rS,j;8D-
che stub 支票存根 y||@?Y
closed account 己結清賬戶 JY@X2'>v/
closing 結算 VVLIeJ(*XT
closing entries 結賬紀錄 qiU5{}
closing stock 期末存貨 g ;LVECk
closing the book 結賬
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columnar journal 多欄日記賬 (YrR8
combination 聯合 f3t.T=S
commission 佣金 ~S;! T
commodity 商品 4>_d3_1sn
common stock 普通股 = t-fYV
company 公司 ttj2b$M,
compensation 賠償 _[JkJwPTx
compound interest 複利 T.2ZBG~|[
consignee 承銷人 Ut_mr
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consignment 寄銷 6(.H3bu
consignor 寄銷人 <m1sSghg
consolidated balance sheet 合併資產負債表 n^Vxi;F
consolidated profit and loss account 合併損益表 :l`i4kx
consolidation 合併 J#(,0h
construction cost 營建成本 zAI|Jv@
construction revenue 營建收入
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contract 合同 $m8leuo)
control account 統制賬戶 cAibB&`~
copyright 版權 ;dOs0/UM&
corporation 公司 >2Ca5C
cost 成本 A8!Ed$@
cost accounting 成本會計 9FNwpL'C
cost of labour 勞工成本 SB1[jcJ
cost of production 生產成本 X'@f"= v9k
cost of manufacture 製造成本 n}:t
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cost of sales 銷貨成本 xD0NZ~w%
cost price 成本價格 z{M8Yf |
credit 貸方 Xl?YBZ}
credit note 收款通知單
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creditor 債權人 F"=Hp4-C
crossed check 橫線支票 6V
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current account 往來活期賬戶 ^9'$Oa,*
current asset 流動資產 H!. ZH(asY
current liability 流動負債 uP Rl[tS0
current profit and loss 本期損益 H|K("AVP:
debit 借方 gLx/w\
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debt 債務 AWL[zixR
debtor 債務人 YLmjEs%
deed 契據 6g|#ho1Bbs
deferred assets 遞延資產 gDv$DB8-
deferred liabilities 遞延負債 ^Xa*lR 3
delivery 交貨 esteFLm`6
delivery expense 送貨費 | lE-&a$xd
delivery order 出貨單 N33AcV!*8
demand draft 即期匯票 V&R$8tpz
demand note 即期票據 ctK65h{Eo
demurrage charge 延期費 > [8#hSk
deposit 存款 E\iJP^n
deposit slip 存款單 6y9C@5p}B
depreciation 折舊 /.2 qWQH
direct cost 直接成本 "qgu$N4/>
direct labour 直接人工
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director 董事 zv@bI~3~
discount 折扣 b"&E,=L
discount on purchase 進貨折扣 #!L%J<MX
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