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。 ;5|EpoM
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acceptance 承兌 |(P;2q4>
account 賬戶 C(0Iv[~y/
accountant 會計員 Zj7XmkL
accounting 會計 <aHt6s'
accounting system 會計制度 &vF "I'V
accounts payable 應付賬款 I@S<D"af
accounts receivable 應收賬款 `p ?E{k.N
accumulated profits 累積利益 #wjBMR%
adjusting entry ?#123;整記錄 a;S^<8
adjustment ?#123;整 wKeqR$
administration expense 管理費用 -mkync3
advances 預付 {f&ga
advertising expense 廣告費 V[xy9L[#
agency 代理 ?0(B;[xEJ
agent 代理人 ibuI/VDF
agreement 契約 =5|5j!i=q
allotments 分配數 7}x-(
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allowance 津貼 ]s -6GT
amalgamation 合併 Ur-^X(nL
amortization 攤銷 ;p_X7N
amortized cost 應攤成本 *"CvB{XF&Z
annuities 年金 " /'=gE
applied cost 已分配成本 YQ)m?=+J
applied expense 已分配費用
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applied manufacturing expense 己分配製造費用 e"CLhaT
apportioned charge 攤派費用 `/AzX *`
appreciation 漲價 Na6z,TW
article of association 公司章程 !qpu /
assessment 課稅 \fz
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assets 資產 lX4p'R-h
attorney fee 律師費 -&EmEXs%
audit 審計 *Z:PB%d5
auditor 審計員 !:t9{z{Ixg
average 平均數 'oHR4O*
average cost 平均成本 X2uX+}h*tA
bad debt 壞賬 3PA'Uk"5Z
balance 餘額 W$JA4O>b
balance sheet 資產負債表 uf^:3{1
bank account 銀行賬戶 Ds
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bank balance 銀行結存 K(d!0S
bank charge 銀行手續費 ?W
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bank deposit 銀行存款 ^8m+*t
bank discount 銀行貼現 RrHnDO'
bank draft 銀行匯票 ??m7xH5u1
bank loan 銀行借款 E%^28}dN
bank overdraft 銀行透支 mb/[2y <
bankers acceptance 銀行承兌 !
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bankruptcy 破產 ':V_V. :
bearer 持票人 F&*M$@u5
beneficiary 受益人 3I5WDuq
bequest 遺產 X4$e2f
bill 票據
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bill of exchange 匯票 YP<]f>SBt
bill of lading 提單 y2R=%EFh6
bills discounted 貼現票據 faq
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bills payable 應付票據 gxOmbQt@;
bills receivable 應收票據 +*J4q5;E[?
board of directors 董事會 BB.TrQM.#
bonds 債券 ^JtHTLHL=
bonus 紅利 \`zG`f
book value 賬面價值 .e"Qv*[^
bookkeeper 簿記員 r(i)9RI+(
bookkeeping 簿記 #'x?)AS
branch office general ledger 支店往來賬戶
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broker 經紀人 $ t $f1?
brought down 接前 g8+,wSE
brought forward 接上頁 4QFOO
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budget 預算 ku;nVV
by-product 副產品 5uo(z,WLR
by-product sales 副產品銷售 =BS'oBn^6
capital 股本 w.aFaR)04
capital income 資本收益 A
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capital outlay 資本支出 g&TCff
capital stock 股本 dCP Tpm
capital stock certificate 股票 0xUj#)
carried down 移後
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carried forward 移下頁 0NtsFPO
cash 現金 o'7ju~0L
cash account 現金賬戶 [\9(@Bx
cash in bank 存銀行現金 ]zU<=b@
cash on delivery 交貨收款 9'q /&uH
cash on hand 庫存現金 ;lH,bX~5
cash payment 現金支付 P$/A! r
cash purchase 現購 E$tk1SVo
cash sale 現沽
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cashier 出?#123;員 :5M}Iz7
cashiers check 本票 H}V*<mgw
certificate of deposit 存款單折 m]d6@"Z.
certificate of indebtedness 借據 8.Ef 5-m
certified check 保付支票 0~b6
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certified public accountant 會計師 ~e<'t4
charges 費用 'uACoME@
charge for remittances 匯水手續費 b*F~%K^i$
charter 營業執照 y/I~x+y
chartered accountant 會計師 zXPJ;^Xxa
chattles 動產 Qz) 8eIO:
check 支票 l;}7A,u
che stub 支票存根 %4|}&,%%r
closed account 己結清賬戶 D2:a
closing 結算 Zmbz-##HQ
closing entries 結賬紀錄 +wW
closing stock 期末存貨 R}X_2""
closing the book 結賬 %[\x%m)
columnar journal 多欄日記賬 Xb@z7X#O!
combination 聯合 06 Esc^D
commission 佣金 *<1x:PR
commodity 商品 9=~H6(m>
common stock 普通股 *DCNu{6
company 公司 ENXW#{N.v
compensation 賠償 y8*@dRrq
compound interest 複利 n+\Cw`'<H
consignee 承銷人 bC4*w
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consignment 寄銷 {9.~]dI|L
consignor 寄銷人
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consolidated balance sheet 合併資產負債表 Be>c)90bO_
consolidated profit and loss account 合併損益表 *CY6
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consolidation 合併 $
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construction cost 營建成本 (zJ$oRq
construction revenue 營建收入 f+TBs_
contract 合同 5?{ >9j5
control account 統制賬戶 h[je _^5
copyright 版權 -?w v}o
corporation 公司 tct5*.|
cost 成本 D*T$ v
cost accounting 成本會計 />^`*e_
cost of labour 勞工成本 JIbzh?$aD
cost of production 生產成本 2mG&@E
cost of manufacture 製造成本 K~y9zF{
cost of sales 銷貨成本 _
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cost price 成本價格 {`Fx~w;i
credit 貸方 f-v ND'@
credit note 收款通知單 v`+n`DT
creditor 債權人 ^
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crossed check 橫線支票 Q$.V:#
current account 往來活期賬戶 Q0q)n=i}]
current asset 流動資產 ??zABV
current liability 流動負債 K!-
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current profit and loss 本期損益 dy6F+V\DG
debit 借方 !w#ru?L{
debt 債務 -4y)qGb*?
debtor 債務人 RSPRfYU/
deed 契據 z@%/r~?|
deferred assets 遞延資產 }OP%p/eY
deferred liabilities 遞延負債 ^{fi^lL=
delivery 交貨 9B#)h)h(=
delivery expense 送貨費 g=oeS%>E
delivery order 出貨單 )0n29
demand draft 即期匯票 ))CXjwLj;
demand note 即期票據 *<.WL"Qhl
demurrage charge 延期費 {*<O"|v
deposit 存款 rq'##`H
deposit slip 存款單 -@ UN]K
depreciation 折舊 zy5s$f1IA
direct cost 直接成本 /H j
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direct labour 直接人工 P$(WdVG
director 董事 5}X<(q(
discount 折扣 fbHWBb
discount on purchase 進貨折扣 TRySl5jx@
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