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。 P
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acceptance 承兌 {8L)Fw
account 賬戶 [h"#Gwb=;
accountant 會計員 TTNgnP
accounting 會計 5<0d2bK$
accounting system 會計制度 P<+y%g(({
accounts payable 應付賬款 O_}ZSB8"
accounts receivable 應收賬款 7lP3\7wD@9
accumulated profits 累積利益 /
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adjusting entry ?#123;整記錄 ]J=S\
adjustment ?#123;整 bXN-q!
administration expense 管理費用 `
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advances 預付 :V)W?~Z7B
advertising expense 廣告費 i?7%z`
agency 代理 ]>utLi5dX
agent 代理人 `i{k^Q
agreement 契約 G5^gwG+
allotments 分配數 "|1MJuY_6
allowance 津貼 .aRL'1xHl
amalgamation 合併 9&'I?D&8
amortization 攤銷 *q5'~)W<
amortized cost 應攤成本 E\M{/.4 4
annuities 年金 *%0f^~!G<p
applied cost 已分配成本 4SG22$7 W
applied expense 已分配費用 !U02>X
applied manufacturing expense 己分配製造費用 2>{_O?UN
apportioned charge 攤派費用 ~;ink
appreciation 漲價 ++KY+j.^
article of association 公司章程 #=WDJT:
assessment 課稅 ]Ll<
assets 資產 Q37VhScs
attorney fee 律師費 J
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audit 審計 T;- Zl[H
auditor 審計員 ^q"wd?((h
average 平均數 Y^dVNC3vd
average cost 平均成本 `1%SXP1
bad debt 壞賬 {Y5h*BD>
balance 餘額 B3I\=
balance sheet 資產負債表 vcB+h;x
bank account 銀行賬戶 )k&pp^q\
bank balance 銀行結存 C9-9cdW
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bank charge 銀行手續費 vOYcS$,^X%
bank deposit 銀行存款 :oB4\/(G#
bank discount 銀行貼現 lY}mrb
bank draft 銀行匯票 >l$vu-k)~4
bank loan 銀行借款 b("JgE`
bank overdraft 銀行透支 uTJi }4cw
bankers acceptance 銀行承兌 O$
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bankruptcy 破產 A!v-[AI[
bearer 持票人 hp(n;(OR
beneficiary 受益人 FV/xp}nz
bequest 遺產 {nQ}t
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bill 票據 /,v:!*
bill of exchange 匯票 KmV>tn BQ
bill of lading 提單 \Rn.ug
bills discounted 貼現票據 <$.KCLP
bills payable 應付票據 |Sg *j-.
bills receivable 應收票據 3&*0n^g
board of directors 董事會 'Rfvr7G/?
bonds 債券 <.3@-z>w2,
bonus 紅利 RCt)qh+
book value 賬面價值 +N[dYm
bookkeeper 簿記員 Fm}O,=
bookkeeping 簿記 K.
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branch office general ledger 支店往來賬戶 3w )S=4lB
broker 經紀人 w8%yX$<
brought down 接前 f/)3b`$Wu
brought forward 接上頁 AW'tZF"
budget 預算 Fc}wuW
by-product 副產品 6,G^iv6H
by-product sales 副產品銷售 dh/:H/k kR
capital 股本 kyJv,!};
capital income 資本收益 ZNB*Azi
capital outlay 資本支出 `n-e.{O((
capital stock 股本 }jU{RR%6B
capital stock certificate 股票 whKr3)
carried down 移後 ^OG^%
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carried forward 移下頁 M;MD-|U
cash 現金 G%YD2<V
cash account 現金賬戶
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cash in bank 存銀行現金 iy
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cash on delivery 交貨收款 ]CC=
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cash on hand 庫存現金 UO"8 I2rB
cash payment 現金支付 gb(\c:yg1R
cash purchase 現購 E08AZOY&g
cash sale 現沽 %8o(x 0
cashier 出?#123;員 NtTLvO6
cashiers check 本票 `j>qOT
certificate of deposit 存款單折 !xo@i XL
certificate of indebtedness 借據 |0f\>X
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certified check 保付支票 q){]fp.,@
certified public accountant 會計師 C`mXEX5
charges 費用 Q\=u2}/z0
charge for remittances 匯水手續費 k5-mK{RZ
charter 營業執照 Wc3!aLNx
chartered accountant 會計師 kq%`9,XE
chattles 動產 3UC8iq*
check 支票 %n}.E304
che stub 支票存根 SO p%{b
closed account 己結清賬戶 NkO$
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closing 結算 Tjs-+$P+
closing entries 結賬紀錄 ip5s'S~
closing stock 期末存貨 !.t'3~dUf$
closing the book 結賬 .h+<m7
columnar journal 多欄日記賬 <2cq 0*$
combination 聯合 p'w[5'
commission 佣金 q=?"0i&V
commodity 商品 !y] Y'j
common stock 普通股 OD1ns
company 公司 #gN{8Yk>
compensation 賠償 X_!mZ\H7
compound interest 複利 Jy|Mfl%d
consignee 承銷人 7DYD+N+T
consignment 寄銷 RM<\bZPc
consignor 寄銷人 [/#n+sz.A
consolidated balance sheet 合併資產負債表 =D[h0U
consolidated profit and loss account 合併損益表
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consolidation 合併 ?tA-`\E
construction cost 營建成本 |e< U %v
construction revenue 營建收入 q',a7Tf:
contract 合同 D[tGbk
control account 統制賬戶 *Mp<4B
copyright 版權 JAiV7v4&R
corporation 公司 ]lO$oO
cost 成本 k6Tpaf^
cost accounting 成本會計 O_iX1@SW
cost of labour 勞工成本 -x_iqrB
cost of production 生產成本 r*p%e\ 3
cost of manufacture 製造成本 *E.
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cost of sales 銷貨成本 y mE`V
cost price 成本價格 Ck^= H
credit 貸方 z:fhq:R(
credit note 收款通知單 2Q k
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creditor 債權人 dJ&s/Z/>E
crossed check 橫線支票 j_H
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current account 往來活期賬戶 73<iK]*c
current asset 流動資產 {W4t]Ff
current liability 流動負債 ;q^YDZ'
current profit and loss 本期損益 E
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debit 借方 blPC"3}3Vd
debt 債務 ^y6CV4T+
debtor 債務人 a0LX<}
deed 契據 uBMNkN8
deferred assets 遞延資產 <1
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deferred liabilities 遞延負債 RI*%\~6t?
delivery 交貨 9(PFd%
delivery expense 送貨費 %4
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delivery order 出貨單 U92hv~\
demand draft 即期匯票 6?iP z?5
demand note 即期票據 O71rLk;
demurrage charge 延期費 z"vgwOP su
deposit 存款 =N0cz%
deposit slip 存款單 U D(#u3z
depreciation 折舊 2bC%P})m
direct cost 直接成本 "nefRz%j+
direct labour 直接人工 #FQV
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director 董事 ]s SoIT
discount 折扣 1`AE]
discount on purchase 進貨折扣 h
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