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。 OIkjO}/7
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account 賬戶 7=s0Pm
accountant 會計員 "{kE#`c6<n
accounting 會計 IC1nR
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accounting system 會計制度 6}~k4;'}A
accounts payable 應付賬款 gf}*}8D
accounts receivable 應收賬款 smn~p/u
accumulated profits 累積利益 LW#U+bv]Dq
adjusting entry ?#123;整記錄 4q.yp0E
adjustment ?#123;整 y}?PyPz
administration expense 管理費用 4*inN~cU
advances 預付 pfw`<*e'
advertising expense 廣告費 '6\ZgOO9
agency 代理 Z?
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agent 代理人 n5)ml)m
agreement 契約 EMpq+LrN
allotments 分配數 PXML1.r$Q
allowance 津貼 U.h2 (-p
amalgamation 合併 JJ'f\f9
amortization 攤銷 ))<vCfuz2
amortized cost 應攤成本 %gWQ}QF
annuities 年金 &[SFl{fx>-
applied cost 已分配成本
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applied expense 已分配費用 Pz\B
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applied manufacturing expense 己分配製造費用 CHq5KB98+
apportioned charge 攤派費用 [X
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appreciation 漲價 f>e0l'\
article of association 公司章程 X&i;WI
assessment 課稅 ] ^?w0A
assets 資產 P1)87P
attorney fee 律師費
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audit 審計 ia-ht>F*;
auditor 審計員 "zkQu
average 平均數 2R,8q0qR:
average cost 平均成本 #f%fY%5q
bad debt 壞賬 6uKP
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balance 餘額 $$EEhy
balance sheet 資產負債表 FM(EOsWk
bank account 銀行賬戶 j\zlp
bank balance 銀行結存 EhW"s%Q
bank charge 銀行手續費 5<Uh2c
bank deposit 銀行存款 bZ:xH48MY
bank discount 銀行貼現 1hSV/%v_
bank draft 銀行匯票 i7cUp3
bank loan 銀行借款 Y[_|sIy*
bank overdraft 銀行透支 $F[+H Wf
bankers acceptance 銀行承兌 x+ER 3wDD@
bankruptcy 破產 #)@#Qd
bearer 持票人 oE6`]^^
beneficiary 受益人 \m+=|
bequest 遺產 6RguUDRQ
bill 票據 SlHDBr!.z
bill of exchange 匯票 nkTdn
bill of lading 提單 #Ma:Av/
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bills discounted 貼現票據 :RxMZwa=
bills payable 應付票據 C`.eJF
bills receivable 應收票據 qkz|r?R)
board of directors 董事會 q2'}S
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bonds 債券 g'{?j~g
bonus 紅利 *j,bI Y&se
book value 賬面價值 gs=ok8w
bookkeeper 簿記員 b)M-q{
bookkeeping 簿記 ww[||
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branch office general ledger 支店往來賬戶 {`e-%<
broker 經紀人 u;!h
brought down 接前 *SIYZE
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brought forward 接上頁 4:^MSgra
budget 預算 nC!]@lA
by-product 副產品 D$>&K&
by-product sales 副產品銷售 G
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capital 股本 H9i7y,[*
capital income 資本收益 xx|D#Z}G
capital outlay 資本支出 IG{Me
capital stock 股本 >d &0a:
capital stock certificate 股票 \13Q >iAu
carried down 移後 N~fE&@-
carried forward 移下頁 GB<.kOGQ[
cash 現金 h::(b ,|f7
cash account 現金賬戶
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cash in bank 存銀行現金
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cash on delivery 交貨收款 N)Q.P'`N
cash on hand 庫存現金 HV-;?5
cash payment 現金支付 6xwjKh:9
cash purchase 現購 zwRF-{s
cash sale 現沽 BDzAmrO<
cashier 出?#123;員 f~PS'I_r
cashiers check 本票 '+Z Jf&Ox
certificate of deposit 存款單折 Yw]$/oP`
certificate of indebtedness 借據 B$YoglEW:
certified check 保付支票 `LLmdm 6i
certified public accountant 會計師 U<Qi`uoj!
charges 費用 :T?WN+3
charge for remittances 匯水手續費 <8Tp]1z
charter 營業執照 6<>1,wbq
chartered accountant 會計師 F?"Gln~;
chattles 動產 kX`m(
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check 支票 KdYR?rY
che stub 支票存根 DpeJ
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closed account 己結清賬戶 Y`{62J8oy
closing 結算 i2rSP$j
closing entries 結賬紀錄 ?e4H{Y/M
closing stock 期末存貨 D`!BjhlW
closing the book 結賬 zPybPE8
columnar journal 多欄日記賬 *?~"Jw
combination 聯合 KK1?!7
commission 佣金
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commodity 商品 OcPgw/
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common stock 普通股 iY?#R&
company 公司 .0RQbc9
compensation 賠償 [KHlApL
compound interest 複利 reArXmU<u
consignee 承銷人 X>Q4 4FV!
consignment 寄銷 ,}@4@ >?K
consignor 寄銷人 B(vCi^
consolidated balance sheet 合併資產負債表 4)k-gKS*
consolidated profit and loss account 合併損益表 1KGf @u%-1
consolidation 合併 64mD%URT
construction cost 營建成本 3 yb]d5:U
construction revenue 營建收入 vu.?@k@
contract 合同 y!}XlllV
control account 統制賬戶 1 I.P7_/
copyright 版權 \P9ms?((A
corporation 公司 oF]]Pl{W
cost 成本 8>
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cost accounting 成本會計 <82&F
cost of labour 勞工成本 SCe$v76p#
cost of production 生產成本 8!!h6dQgI
cost of manufacture 製造成本 @mxaZ5Vv}
cost of sales 銷貨成本 ^'M^0'_"v
cost price 成本價格 ,%N[FZ`|
credit 貸方 yocFdI
credit note 收款通知單 T
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creditor 債權人 dQ-shfTr]
crossed check 橫線支票 |[mmEYc
current account 往來活期賬戶 dI%ho<zm]
current asset 流動資產 sR83e|4I
current liability 流動負債 &Wb"/Hn2
current profit and loss 本期損益 ~Js kA5h|&
debit 借方 ?E+f<jol
debt 債務 :aaX Y:<
debtor 債務人 Y@#N_]oXj
deed 契據 p%sizn
deferred assets 遞延資產 t2
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deferred liabilities 遞延負債 ^0cbN[~/ns
delivery 交貨 {r;_nMfH|[
delivery expense 送貨費 LL
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delivery order 出貨單 8q{|nH
demand draft 即期匯票 GH-Fqz
demand note 即期票據 TIl
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demurrage charge 延期費 ::#[lw
deposit 存款 7%? bl
deposit slip 存款單 XMkRYI1~
depreciation 折舊 {5{VGAD&]>
direct cost 直接成本 X0^@E
direct labour 直接人工 :Z2997@Y
director 董事 _6,\;"it?8
discount 折扣 v{ohrpb0v
discount on purchase 進貨折扣 ty#6%
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