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。 %qE"A6j
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acceptance 承兌 LH @B\ mS
account 賬戶 m:~y:.
accountant 會計員 2?:OsA}
accounting 會計 @ZJ}lED3
accounting system 會計制度 Btr>ek
accounts payable 應付賬款 J{kS4v*J
accounts receivable 應收賬款 <tsexsw
accumulated profits 累積利益 yt,Ky8y1
adjusting entry ?#123;整記錄 ./.aLTh
adjustment ?#123;整 w@6y.v1I{
administration expense 管理費用 .!lLj1?p
advances 預付 UA]T7r@
advertising expense 廣告費 U1fqs{>
agency 代理 S1~K.<B
agent 代理人 3 m-g-
agreement 契約 -`z%<)!Y
allotments 分配數 ]mNsG0r6
allowance 津貼 [ybK
amalgamation 合併 umAO&S.+M
amortization 攤銷 aMkuyqPf{
amortized cost 應攤成本 R- ,L"Vv
annuities 年金 2
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applied cost 已分配成本 Zy?!;`c*{
applied expense 已分配費用 0yMHU[):~
applied manufacturing expense 己分配製造費用 jA~omX2A
apportioned charge 攤派費用 9jx>&MnWs
appreciation 漲價 I0x;rP
article of association 公司章程 W >}T$a}\
assessment 課稅 d1t_o2
assets 資產 >zw@!1{1
attorney fee 律師費 ;p<BiC$b
audit 審計 QGGBI Ku
auditor 審計員 ePaC8sd0
average 平均數 0jxXUWO
average cost 平均成本 $83Qd
bad debt 壞賬 OR'e!{
balance 餘額 28+{
balance sheet 資產負債表 -*ZQ=nomN
bank account 銀行賬戶 u$ci{<
bank balance 銀行結存 QG
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bank charge 銀行手續費 60e{]}Z
bank deposit 銀行存款 7
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bank discount 銀行貼現 2S[:mnK
bank draft 銀行匯票 tO1k2<Z"Y&
bank loan 銀行借款 S+mBVk"-~S
bank overdraft 銀行透支 H0t#J
bankers acceptance 銀行承兌 @ <4 U &
bankruptcy 破產 Uqj$itqUQ
bearer 持票人 yiH;fK +x
beneficiary 受益人 Ic&YiATj
bequest 遺產 'iwTvkf{
bill 票據 Ytqx0
bill of exchange 匯票 "qZTgCOY2
bill of lading 提單 *J':U>p
bills discounted 貼現票據 <Zfh5AM
bills payable 應付票據 0lOan
bills receivable 應收票據 ~-%z:Re'_
board of directors 董事會 8-kR {9r
bonds 債券 a?Y> hvI
bonus 紅利 H
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book value 賬面價值 o~4kJW#
bookkeeper 簿記員 Gb"kl
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bookkeeping 簿記 %=s2>vv9
branch office general ledger 支店往來賬戶 P+_1*lOG
broker 經紀人 _o+OkvhU
brought down 接前 B(eiRr3
brought forward 接上頁 C+t|fSJ
budget 預算 B7[#z{8'#
by-product 副產品 GlJOb|WOX
by-product sales 副產品銷售 Zm6jF
capital 股本 od,,2pwK+
capital income 資本收益 qkC{IBN92
capital outlay 資本支出 &Akw V-
capital stock 股本 )`gxaT>&l
capital stock certificate 股票 v9f%IE4fX
carried down 移後 qzZ;{>_f
carried forward 移下頁 Gtvbm
cash 現金 'b >3:&
cash account 現金賬戶 =t~]@?]1D
cash in bank 存銀行現金 [IHG9Xg
cash on delivery 交貨收款 am| 81)|a
cash on hand 庫存現金 W%9~'pXgB
cash payment 現金支付 ,#0#1k<Dm
cash purchase 現購 ]]_c3LJ2`
cash sale 現沽 pk;S"cnk
cashier 出?#123;員 *kj+6`:CPs
cashiers check 本票 ew c:-2Y^
certificate of deposit 存款單折 q!h'rX=_-
certificate of indebtedness 借據 lD#
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certified check 保付支票 EVLDP\w{
certified public accountant 會計師 v!n|X7
charges 費用 E=,fdyj.
charge for remittances 匯水手續費 0/%RrE
charter 營業執照 \"5p)(
chartered accountant 會計師 lm +s5}*%o
chattles 動產 4JH^R^O<n
check 支票 -y$<fu9
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che stub 支票存根 "0z4mQ}>N
closed account 己結清賬戶 CSNz8
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closing 結算 X@A8~kj1
closing entries 結賬紀錄
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closing stock 期末存貨 &=In
closing the book 結賬 ]&='E.f
columnar journal 多欄日記賬 T/hz23nH
combination 聯合 F"23vG>3
commission 佣金
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commodity 商品 mK^E@uxN
common stock 普通股 5OAb6k'
company 公司 @j(2tJ,w
compensation 賠償 fP\*5|7%R
compound interest 複利 S]&aDg1y}
consignee 承銷人 25W #mh,'
consignment 寄銷 52'6wwv6?
consignor 寄銷人 :j32 :/u
consolidated balance sheet 合併資產負債表 h`p=~u +
consolidated profit and loss account 合併損益表 @v\8+0
consolidation 合併 j5~~%
construction cost 營建成本 "837b/>/
construction revenue 營建收入 YYe=E,q
contract 合同 iBKH\em/
control account 統制賬戶 IfP?+yPa
copyright 版權 eK\i={va
corporation 公司 %T}*DC$&S
cost 成本 [mG!-.ll
cost accounting 成本會計 hw B9N
cost of labour 勞工成本 ,OMdLXr
cost of production 生產成本 O6\c1ha
cost of manufacture 製造成本 ' Yy+^iCus
cost of sales 銷貨成本 0R-W9qP
cost price 成本價格 >``
credit 貸方 VwLo
credit note 收款通知單 nM!_C-yX
creditor 債權人 jZe/h#J)[
crossed check 橫線支票 +'[/eW
current account 往來活期賬戶 pMf
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current asset 流動資產 7oCY@>(f
current liability 流動負債 VLbbn
current profit and loss 本期損益 wf^p?=Ke
debit 借方 8 9maN
debt 債務 n3\~H9
debtor 債務人 wF*9%K'E
deed 契據 yQN^F+.
deferred assets 遞延資產 $OzVo&P;
deferred liabilities 遞延負債 \[AJWyP
delivery 交貨 ]na$n[T/I
delivery expense 送貨費 K d{o/R
delivery order 出貨單 NjO_Y t
demand draft 即期匯票 j=u)
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demand note 即期票據 xg'xuz$U
demurrage charge 延期費 A(n3<(O/{Z
deposit 存款 >H,E3Z
deposit slip 存款單 (543`dqAmC
depreciation 折舊 NE|Q0g
direct cost 直接成本 *y|zF
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direct labour 直接人工 UC.kI&A
director 董事 +$#h6V
discount 折扣 ?kF?
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discount on purchase 進貨折扣 p&
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