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。 wqJl[~O$
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acceptance 承兌 RUVrX`u*(
account 賬戶 }Gx@1)??
accountant 會計員 E]r<t#
accounting 會計 c>+68<H
accounting system 會計制度 s|TO9N)pO
accounts payable 應付賬款 %,aSD#l`f
accounts receivable 應收賬款 .0;\cv4}
accumulated profits 累積利益 M
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adjusting entry ?#123;整記錄 zvdIwV&oT
adjustment ?#123;整 Xh/BVg7$
administration expense 管理費用 t"e %'dFv
advances 預付 2d
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advertising expense 廣告費 N3oa!PE
agency 代理
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agent 代理人 _?$w8 S%
agreement 契約 3 +`,'Q9
allotments 分配數 #MiO4zXgd
allowance 津貼 2t>>
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amalgamation 合併 `G:hC
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amortization 攤銷 d5R2J:d
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amortized cost 應攤成本 roe_H>
annuities 年金 =@X?$>'
applied cost 已分配成本 ?wn<F}UH
applied expense 已分配費用 +[$Td%6
applied manufacturing expense 己分配製造費用 pigu]mj
apportioned charge 攤派費用 NJOV!\k
appreciation 漲價 ;sz _W%-;@
article of association 公司章程 N$.ls48a4-
assessment 課稅 3Ljj|5.q
assets 資產
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attorney fee 律師費 #cb9g
audit 審計 cFuQ>xR1
auditor 審計員 \]\ h,Y8
average 平均數 %/hokyx
average cost 平均成本 Vf=,@7
bad debt 壞賬
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balance 餘額 e
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balance sheet 資產負債表 T|
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bank account 銀行賬戶 P\z1fscnK
bank balance 銀行結存 #BZ5Mxzj
bank charge 銀行手續費 !<b+7A
bank deposit 銀行存款 bQI.Qk
bank discount 銀行貼現 !d[]Qt%mA
bank draft 銀行匯票 Z1;+a+S=z
bank loan 銀行借款 ]g
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bank overdraft 銀行透支 N4{g[[ T
bankers acceptance 銀行承兌 .f!:@fX>=
bankruptcy 破產 x@pzgqi3
bearer 持票人 Y$+v "
beneficiary 受益人 r|/9'{!
bequest 遺產 (/t{z=
bill 票據 %+UTs
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bill of exchange 匯票 ,">CPl]
bill of lading 提單 '] _7Xa'
bills discounted 貼現票據 BV\~Dm]"
bills payable 應付票據 >N}+O<Fc
bills receivable 應收票據 0TiDQ4}i[
board of directors 董事會 BAT.>
bonds 債券 rm|,+{
bonus 紅利 ?}u][akM
book value 賬面價值 !MmbwB'
bookkeeper 簿記員 w[EE
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bookkeeping 簿記 %(s2{$3
branch office general ledger 支店往來賬戶 WM=)K1p0u
broker 經紀人 M.C`nI4
brought down 接前 v^[!NygShs
brought forward 接上頁 7~QAprwVS
budget 預算 twa H20
by-product 副產品 <UGM/+aO
by-product sales 副產品銷售 4e?c W&
capital 股本 ^nQJo"g\
capital income 資本收益 gxC`Ml
capital outlay 資本支出 Uf
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capital stock 股本 uF)^mT0D=
capital stock certificate 股票 (+u&b< <6N
carried down 移後 KQ(S\
carried forward 移下頁 b8$%=Xp
cash 現金 M[_Ptqjb
cash account 現金賬戶 8%MF<
cash in bank 存銀行現金 \
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cash on delivery 交貨收款 8. %g&%S
cash on hand 庫存現金 yDpv+6(a
cash payment 現金支付 zXwdU58
cash purchase 現購 M,Lq4 bz
cash sale 現沽 )k `+9}OO
cashier 出?#123;員 ";n%^I}
cashiers check 本票 F^=y+}]=
certificate of deposit 存款單折 a"k,x-EL(
certificate of indebtedness 借據 YC*`n3D|'
certified check 保付支票 Jr>Nc}!U
certified public accountant 會計師 _~*ba+{
charges 費用 V@1,((,l
charge for remittances 匯水手續費 *2YWvGc
charter 營業執照 ~BBh 4t&
chartered accountant 會計師 \z.p [;'ir
chattles 動產 .wtYostv
check 支票 %@C$xM"
che stub 支票存根 HEK?z|Ne
closed account 己結清賬戶
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closing 結算 Z_T~2t
closing entries 結賬紀錄 V:AA{<
closing stock 期末存貨 e.!~7c_z?
closing the book 結賬
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columnar journal 多欄日記賬 Kf6D$}
combination 聯合 I7<UC{Ny
commission 佣金 HDs8 M
commodity 商品 QX.U:p5C
common stock 普通股 ;Z,l};b
company 公司 CY!H)6k
compensation 賠償 p\]rxtm
compound interest 複利 q+lCA#Sx
consignee 承銷人 u:^9ZQ+
consignment 寄銷 mx2Ov u
consignor 寄銷人 L|A1bxt
consolidated balance sheet 合併資產負債表 #"o`'5
consolidated profit and loss account 合併損益表 )_Iu7b
consolidation 合併 $@WA}\D
construction cost 營建成本 :1#$p
construction revenue 營建收入 hXx:D3h
contract 合同 U8zs=tA
control account 統制賬戶 "YVvmCp
copyright 版權 %V-Hy ;V
corporation 公司 #Jfmt~ks'
cost 成本 1_G+sDw$
cost accounting 成本會計 #*}cc
cost of labour 勞工成本 `3dGn.M
cost of production 生產成本 1.a:iweN
cost of manufacture 製造成本 ,Fu[o6x<^
cost of sales 銷貨成本 mDA1$fj"
cost price 成本價格 GGGz7_s
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credit 貸方 ]TsmW ob
credit note 收款通知單 D:N\K/p
creditor 債權人 SFqq(K2u
crossed check 橫線支票 Js9
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current account 往來活期賬戶 >V&GL{
current asset 流動資產 O+~@S~
current liability 流動負債 &tlU.Whk+
current profit and loss 本期損益 ,B,0o*qc{K
debit 借方 /8lmNA
debt 債務 <I2~>x5db
debtor 債務人 \Iz-<:gA'
deed 契據 08nA}+k
deferred assets 遞延資產 v=YI%{tx)
deferred liabilities 遞延負債 BM02k\%
delivery 交貨 k,r}X:<6jz
delivery expense 送貨費 }wGy#!CSza
delivery order 出貨單 I"WmDC`1
demand draft 即期匯票 B)&z% +
demand note 即期票據 Dwah_ p8
demurrage charge 延期費 mFBuKp+0)h
deposit 存款 0}$R4<"{Y>
deposit slip 存款單 ?a~#`<
depreciation 折舊 5>h#
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direct cost 直接成本 |<LW(,|A
direct labour 直接人工 4'L.I%#tZ
director 董事 fvoPV&:
discount 折扣 I$I',x5Z
discount on purchase 進貨折扣 .[vYT.LE
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