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。 kzb1iBe 6m
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acceptance 承兌 @uI_4 a
account 賬戶 [8.w2\<?
accountant 會計員 18U
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accounting 會計 OQh(qa
accounting system 會計制度 (s.S
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accounts payable 應付賬款 (T0%H<#+
accounts receivable 應收賬款 K-*q3oh
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accumulated profits 累積利益 IT0*~WMZ
adjusting entry ?#123;整記錄 gT6@
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adjustment ?#123;整
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administration expense 管理費用 y|@=j~}Zq
advances 預付 ua
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advertising expense 廣告費 D2}nJFR
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agency 代理 JMq00_
agent 代理人 O~AOZ^a:2
agreement 契約 P9D'L{yS/x
allotments 分配數 qZ7/d,w
allowance 津貼 oLp:Z=
amalgamation 合併 ?(CMm%(8
amortization 攤銷 .v:K`y;f\(
amortized cost 應攤成本 URD<KIN>
annuities 年金 U ]6Hml;l
applied cost 已分配成本 UN}jpu<h
applied expense 已分配費用 T9+ ?A
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applied manufacturing expense 己分配製造費用 ~IKPi==@,
apportioned charge 攤派費用 >_$DKY>$`
appreciation 漲價 RT)*H>|
article of association 公司章程 Y@Kp'+t(!
assessment 課稅 b%<i&YY#
assets 資產 zk@KuBLL
attorney fee 律師費 {^#62Y
audit 審計 fH7o,U|
auditor 審計員 }$ Am;%?p
average 平均數 BZE~k?*
average cost 平均成本 ivbuS-f=r
bad debt 壞賬 f9g#pyH4
balance 餘額 ToN$x^M
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balance sheet 資產負債表 4yH=dl4=44
bank account 銀行賬戶
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bank balance 銀行結存 [$Ld>`3
bank charge 銀行手續費 ~sQN\]5VW
bank deposit 銀行存款 MD,}-m
bank discount 銀行貼現 GiN\nu<!
bank draft 銀行匯票 Z?5kO-[
bank loan 銀行借款 5u\si4 BL{
bank overdraft 銀行透支 ~Cj55S+
bankers acceptance 銀行承兌 Nd~?kZZu
bankruptcy 破產 -zd*tujx
bearer 持票人 zZ|Si
beneficiary 受益人 5B?>.4R
bequest 遺產 :hG?} [-2
bill 票據 J..>ApX
bill of exchange 匯票 u5EHzoq
bill of lading 提單 d\dt}&S 5
bills discounted 貼現票據 |wZ8O}O{E
bills payable 應付票據 "}]1OL S V
bills receivable 應收票據 <m80e),~
board of directors 董事會 _1`*&k
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bonds 債券 vvLm9Tw
bonus 紅利 ++
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book value 賬面價值 ` =!&9o
bookkeeper 簿記員 +!V*{<K
bookkeeping 簿記 +xwz
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branch office general ledger 支店往來賬戶 jl=<Q.Mm7
broker 經紀人 k|,pj^
brought down 接前 R
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brought forward 接上頁 tZ[Y~],F
budget 預算 h@T}WZv
by-product 副產品 n~l )7_G
by-product sales 副產品銷售 $L.0$-je4
capital 股本 0}c*u) ,
capital income 資本收益 jBV2]..
capital outlay 資本支出
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capital stock 股本 Rv6{'\:
capital stock certificate 股票 d^IOB
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carried down 移後 o*\kg+8
carried forward 移下頁 mk1;22o{TX
cash 現金 5f7;pS<
cash account 現金賬戶 SG8H~]CO)
cash in bank 存銀行現金 8h~v%aZ1
cash on delivery 交貨收款 4em7PmT
cash on hand 庫存現金 REhXW_
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cash payment 現金支付 0i9y-32-
cash purchase 現購 {>G\3|^D
cash sale 現沽 ]YZ+/:#U7
cashier 出?#123;員 -,et. *
cashiers check 本票 l'VgS:NT
certificate of deposit 存款單折 _n2PoE:5@P
certificate of indebtedness 借據 tq?lF$mM:
certified check 保付支票 [zK|OMxoV
certified public accountant 會計師 >/EmC3?b!
charges 費用 jcN84AaRFI
charge for remittances 匯水手續費 46*o_A,"
charter 營業執照 8UoMOeI3
chartered accountant 會計師 4-=> >#
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chattles 動產
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check 支票 Xd66"k\b+
che stub 支票存根 -[v:1\Vv
closed account 己結清賬戶 =R!=uml(
closing 結算 q~r)B
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closing entries 結賬紀錄 1^R @X
closing stock 期末存貨 X(1nAeQ
closing the book 結賬 5SK{^hw
columnar journal 多欄日記賬 ,Z#t-?
combination 聯合 Vy{=Y(cpF2
commission 佣金 '@wYr|s4
commodity 商品 JTpKF_Za<
common stock 普通股 KSuP'.l
company 公司 tz&=v,_jc
compensation 賠償 )m"NO/sJ2
compound interest 複利 YU[93@mCh
consignee 承銷人 PX[taDN
consignment 寄銷 NyJU?^f&v
consignor 寄銷人 :HRJ49a
consolidated balance sheet 合併資產負債表 B>t$Z5Q^X
consolidated profit and loss account 合併損益表 Uq~{=hMX
consolidation 合併 >f19P+
construction cost 營建成本 y)|Q~8r
construction revenue 營建收入 %]>c4"H
contract 合同 D<#+
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control account 統制賬戶 HLAWx/c,j"
copyright 版權 ._-^58[
corporation 公司 $B*E k>EK
cost 成本 Z~~{!C+G
cost accounting 成本會計 ,2[laJ
cost of labour 勞工成本 z*l3O~mZ
cost of production 生產成本 De4UGX
cost of manufacture 製造成本 wQ*vcbQX*
cost of sales 銷貨成本 Jj|HeZ1C f
cost price 成本價格
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credit 貸方 yVUA7IY
credit note 收款通知單 :+/V
creditor 債權人 %z J)mOu
crossed check 橫線支票 y^pk)`y8
current account 往來活期賬戶 q0.+ F4
current asset 流動資產 X(?.*m@+TB
current liability 流動負債 WHqp7NPl
current profit and loss 本期損益 &'N{v@Oi)
debit 借方 ly}6zOC\
debt 債務 %(Nu"3|$K=
debtor 債務人 `&4L'1eF{
deed 契據 mgL~ $
deferred assets 遞延資產 qWGnIPk
deferred liabilities 遞延負債 e4y dn
delivery 交貨 ?zQ\u{]=
delivery expense 送貨費 #!OCEiT_
delivery order 出貨單 05LVfgJ'q
demand draft 即期匯票 :qc@S&v@]
demand note 即期票據 ~{0:`)2FQ
demurrage charge 延期費 5.]+K<:h"A
deposit 存款 {^Vkxf]
deposit slip 存款單 hewX)
depreciation 折舊 cTHS Pr?<
direct cost 直接成本 b>hNkVI
direct labour 直接人工 -f#0$Z/0
director 董事 5CueD]
discount 折扣 ixw3Z D(>+
discount on purchase 進貨折扣 G`8gI)$u
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