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。 z6{0\#'K
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acceptance 承兌 !J2Lp
account 賬戶 zcZr
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accountant 會計員 :'!?dszS
accounting 會計 KqtI^qC8
accounting system 會計制度 n$=n:$`q
accounts payable 應付賬款 qx!IlO
accounts receivable 應收賬款 Rwy:.)7B$q
accumulated profits 累積利益 'GW@P
adjusting entry ?#123;整記錄 Hpsg[d)!
adjustment ?#123;整 TR%?U/_4;r
administration expense 管理費用 #bdJ]v.n
advances 預付 2G'G45Q
advertising expense 廣告費 ^WD[>E~
agency 代理 \h0e09& I
agent 代理人 ^ul `b
agreement 契約 "?S#vUS+ 2
allotments 分配數 }'X}!_9w>
allowance 津貼 ]\3dJ^q|%
amalgamation 合併 k2;8~LqF
amortization 攤銷 <N`rcKE%~P
amortized cost 應攤成本 bpU^|r^W
annuities 年金 *aT!|;
applied cost 已分配成本 Dl"y|
applied expense 已分配費用 ?ke C
applied manufacturing expense 己分配製造費用 yNN2}\[.
apportioned charge 攤派費用 (8EZ,V:
appreciation 漲價 z1Ju;k(8
article of association 公司章程 _* `AGda
assessment 課稅 $==hr^H
assets 資產 'Klz`)F
attorney fee 律師費 n1;V2k{uV
audit 審計 T!*7G:\f"
auditor 審計員 4a646jg)
average 平均數 f'.yM*
average cost 平均成本 je{5iIr3/
bad debt 壞賬 j5HOdy2
balance 餘額 5GRN1Aov<
balance sheet 資產負債表 $jntT(V
bank account 銀行賬戶 z1:au odI@
bank balance 銀行結存 Z'fy9
bank charge 銀行手續費 iFDQnt
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bank deposit 銀行存款 (>Yii_Cd
bank discount 銀行貼現 k1cBMDSokO
bank draft 銀行匯票 X F40;urm
bank loan 銀行借款 +22[ h@
bank overdraft 銀行透支 '"KK|]vJ
bankers acceptance 銀行承兌 AV&ege
bankruptcy 破產 J$P]>By5:
bearer 持票人 d6n6 =
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beneficiary 受益人 P$oa6`%
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bequest 遺產 ![V<vIy
bill 票據 |zUDu\MZ{
bill of exchange 匯票 RoiMvrJQP
bill of lading 提單 6Q>w\@lF
bills discounted 貼現票據 J7maG|S(DF
bills payable 應付票據 P&SR;{:y
bills receivable 應收票據 uL= \t=
board of directors 董事會 0FW=8hFp,
bonds 債券 m[7a~-3:J
bonus 紅利 '1{~y3
book value 賬面價值 [n^___7
bookkeeper 簿記員 zZ wD)p?_g
bookkeeping 簿記 vTP_vsdeG
branch office general ledger 支店往來賬戶 -^Lj~O
broker 經紀人 mPh;
brought down 接前 #"OKO6]
brought forward 接上頁 :L?zk"0C
budget 預算 un/R7"
by-product 副產品 [v&_MQ
by-product sales 副產品銷售 pp-Ur?PM
capital 股本 kOjq LA
capital income 資本收益 W"0 #
capital outlay 資本支出 2V0R|YUt
capital stock 股本 H>D_0o<#y
capital stock certificate 股票 ~Ch`A@=5
carried down 移後 {.2C>p
carried forward 移下頁 uu/MXID
cash 現金 }s|v-gRM{
cash account 現金賬戶 D"Xm9
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cash in bank 存銀行現金 (= \P|iv
cash on delivery 交貨收款 L%<1C\k
cash on hand 庫存現金 p\HXE4d'
cash payment 現金支付 xM*v!J,
cash purchase 現購 .xD-eWw3R
cash sale 現沽 W)"q9(T?%
cashier 出?#123;員 vB,N6~r>
cashiers check 本票 COT;KC6
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certificate of deposit 存款單折 ewLr+8
certificate of indebtedness 借據 N;w1f"V}
certified check 保付支票 YnMph0\Y^
certified public accountant 會計師 x=Ru@n K;
charges 費用 O{4m-;
charge for remittances 匯水手續費 UFl*^j_)]
charter 營業執照 "K@o
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chartered accountant 會計師 hb_Ia]b
chattles 動產 -R8RAwsLG
check 支票 Vr^wesT\Hx
che stub 支票存根 'D-imLV<<
closed account 己結清賬戶 %iGME%oXr
closing 結算 olJ9Kfc0
closing entries 結賬紀錄 ^\CQWgY(
closing stock 期末存貨 (I+-wki"e
closing the book 結賬 LY|h*a6Ym
columnar journal 多欄日記賬 x}roPhZ
combination 聯合 *=
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commission 佣金 eGE,zkj
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commodity 商品 J3'"-,Hv
common stock 普通股 rd"]$_P8O
company 公司 <ya3|ycnS
compensation 賠償 KW09qar
compound interest 複利 toCN{[
consignee 承銷人 + ]__zm/^
consignment 寄銷 N7E[wOP
consignor 寄銷人 mA4v 4z
consolidated balance sheet 合併資產負債表 [W2p }4(
consolidated profit and loss account 合併損益表 !At _^hSqz
consolidation 合併 Qj=l OhM
construction cost 營建成本 +F/ '+
construction revenue 營建收入 -0kwS4Hx2
contract 合同 V^0*S=N
control account 統制賬戶 YgDgd
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copyright 版權 S:5Nh^K
corporation 公司 }Orc;_)r
cost 成本 06ueE\@Sg
cost accounting 成本會計 HU'd/5fun
cost of labour 勞工成本 Ve=0_GR0
cost of production 生產成本 ;6]+/e7O
cost of manufacture 製造成本 n8iN/Y<%U
cost of sales 銷貨成本 WOwIJrP
cost price 成本價格 5~sJ$5<,
credit 貸方 XGUF9arN
credit note 收款通知單 bH
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creditor 債權人 jeW0;Cz
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crossed check 橫線支票 Zj},VB*T
current account 往來活期賬戶 T&!>lqU!J
current asset 流動資產 U{;i 864:}
current liability 流動負債 Og,,s{\
current profit and loss 本期損益 ;Y~;G7
debit 借方 nc3 1X
debt 債務 ,mRN;
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debtor 債務人 weu'
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deed 契據 0zEn`rq&
deferred assets 遞延資產 @^P=jXi<
deferred liabilities 遞延負債 b\^.5SEw
delivery 交貨 c#l
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delivery expense 送貨費 9]S}m[8k
delivery order 出貨單 BBp
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demand draft 即期匯票 eAl&[_o|S
demand note 即期票據 @z2RMEC~
demurrage charge 延期費 H,uOshR
deposit 存款 #v`G4d
deposit slip 存款單 8en85
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depreciation 折舊 J|I|3h<T
direct cost 直接成本 p?!]sO1l
direct labour 直接人工 bFTWuM
director 董事 ad"&c*m[
discount 折扣 `*~:nvU
discount on purchase 進貨折扣 v&?Bqj
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