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。 Xn
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acceptance 承兌 N
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account 賬戶 5"mH6%d :8
accountant 會計員 =.\PG[
accounting 會計 @;`d\lQ
accounting system 會計制度 rPUk%S
accounts payable 應付賬款 wS @-EcCB
accounts receivable 應收賬款 0.z\YTZ9
accumulated profits 累積利益 K(75)/
adjusting entry ?#123;整記錄 tr@)zM
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adjustment ?#123;整 "fOxS\
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administration expense 管理費用 R>y/Y<5=
advances 預付 QUKv :;
advertising expense 廣告費 <}('w/
agency 代理 ,}a'h4C
agent 代理人 ),5|Ves;t[
agreement 契約 F/w*[Xi
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allotments 分配數 9`T2
allowance 津貼 cllnYvr3
amalgamation 合併 Bhg,P.7
amortization 攤銷 'j'G4P_G
amortized cost 應攤成本 Jm[_X
annuities 年金 #j4jZBOTM
applied cost 已分配成本 YlJ_$Q[
applied expense 已分配費用 BI :O?!:9)
applied manufacturing expense 己分配製造費用 3F?_{A
apportioned charge 攤派費用 P&5kO;ia
appreciation 漲價 {pz7ADK<
article of association 公司章程 +~\ 1g^h
assessment 課稅 ,?(U4pzX
assets 資產 e_3($pj
attorney fee 律師費 (,;4f7\
audit 審計 fx*Q,}t
auditor 審計員 |H&&80I
average 平均數 4`'V%)M
average cost 平均成本 H{I,m-
bad debt 壞賬
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balance 餘額 o[B"J96b
balance sheet 資產負債表 b:(t22m#?
bank account 銀行賬戶 4;V;8a\A
bank balance 銀行結存 tJ9gwx7Pg
bank charge 銀行手續費 C8AR^FW
bank deposit 銀行存款 OCv,EZ
bank discount 銀行貼現 DyM<aT
bank draft 銀行匯票
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bank loan 銀行借款 W-<`V
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bank overdraft 銀行透支 N?><%fra
bankers acceptance 銀行承兌 ]6@6g>f?
bankruptcy 破產 {ug*
bearer 持票人 9O|k|FD
beneficiary 受益人 "w{$d&+?ag
bequest 遺產 ~*hCTqHvN
bill 票據 Y{g[LG`U
bill of exchange 匯票 CS\8ej}y
bill of lading 提單 NuR3]Ja\0
bills discounted 貼現票據
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bills payable 應付票據 r;@"s
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bills receivable 應收票據 h.4FY<
board of directors 董事會 ui<Mnm_T;d
bonds 債券 *QA{xvT
bonus 紅利 N ,nvAM
book value 賬面價值 m;{(U Z
bookkeeper 簿記員 `2
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bookkeeping 簿記 46gDoSS
branch office general ledger 支店往來賬戶
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broker 經紀人 @BMuov
brought down 接前 EL(BXJrx{
brought forward 接上頁 349BQ5ND
budget 預算 bwe)_
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by-product 副產品 q+{yv
by-product sales 副產品銷售 b]g#mQ
capital 股本 Q=t_m(:0
capital income 資本收益 qflOi8
capital outlay 資本支出 ]e(\<R6Gf
capital stock 股本 'RZ0,SK'
capital stock certificate 股票 d"OYq
carried down 移後 FB2{qG3
carried forward 移下頁 $J =`fx
cash 現金 bJ^Jmb
cash account 現金賬戶 K)GpQ|4:<
cash in bank 存銀行現金 D*t[5,~
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cash on delivery 交貨收款 iHeu<3O
cash on hand 庫存現金 &Y1RPO41J
cash payment 現金支付 ~T!D:2G
cash purchase 現購 ;jh.\a_\
cash sale 現沽 V(;c#%I2
cashier 出?#123;員 4"#F=f0
cashiers check 本票 &Xi]0\M)
certificate of deposit 存款單折 ";TqYk=-
certificate of indebtedness 借據 ]T._TZ"
certified check 保付支票 1pP q)}=+
certified public accountant 會計師 T[kS;-x
charges 費用 ~(]'ah,
charge for remittances 匯水手續費 Mo]a
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charter 營業執照 11RqP:zg
chartered accountant 會計師 85BB{T;
chattles 動產 $ZlzS`XF7
check 支票 A`1-c
che stub 支票存根 _7<G6q2(
closed account 己結清賬戶 H/l,;/q]b
closing 結算 0Ok[`r`
closing entries 結賬紀錄 B$MHn?
closing stock 期末存貨 p~OX1RBI
closing the book 結賬 >N"=10
columnar journal 多欄日記賬 r=# v@]zB
combination 聯合 ~^>g<YR[
commission 佣金 )kIjZ
commodity 商品 zz #IY'dwT
common stock 普通股 oxLO[js
company 公司 qdo_YPG
compensation 賠償 4iY
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compound interest 複利 ! q+>'Mt
consignee 承銷人 <7o@7r'0
consignment 寄銷 *
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consignor 寄銷人 tG[v@-O
consolidated balance sheet 合併資產負債表 ?f*>=;7=
consolidated profit and loss account 合併損益表 2{S*$K[M
consolidation 合併 5")BCA
construction cost 營建成本 !,{-q)'D
construction revenue 營建收入 @B9#Hrc
contract 合同 ^_/gM[H.
control account 統制賬戶 B-V
copyright 版權 Y#FSU#a$<
corporation 公司 64D4*GQ
cost 成本 R)Dh; XA
cost accounting 成本會計 %>t4ib_8
cost of labour 勞工成本 m Gx{Vpt
cost of production 生產成本 VM+l9
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cost of manufacture 製造成本 lM.k*`$
cost of sales 銷貨成本 v1$}JX
cost price 成本價格 !'-./LD")
credit 貸方 Pt7C/
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credit note 收款通知單 J7k=5Fqej;
creditor 債權人 xLw[
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crossed check 橫線支票 c+jnQM'
current account 往來活期賬戶 Oyp)Wm;@
current asset 流動資產 be'&tsZ9
current liability 流動負債 GuQ#
current profit and loss 本期損益 >HRLL\u9
debit 借方 d4
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debt 債務 \>+BvF
debtor 債務人 mWuhXY^Q
deed 契據 <n0j'P>1
deferred assets 遞延資產 :s|xa u=
deferred liabilities 遞延負債 9\i^.2&
delivery 交貨 I bE Nq
delivery expense 送貨費 W |+&K0M
delivery order 出貨單 +Q!Kj7EU/
demand draft 即期匯票 dfs1BV'
demand note 即期票據 BF
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demurrage charge 延期費 <"`P;,S
deposit 存款 kaV Ye)~
deposit slip 存款單 tfjb G;R
depreciation 折舊 !DeU8.%
direct cost 直接成本 {=_xze)
direct labour 直接人工 sE0,b
director 董事 > u=nGeO
discount 折扣 -3C$br
discount on purchase 進貨折扣 QM'>)!8
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