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。 5g>wV
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acceptance 承兌 ?Ht=[ l=
account 賬戶 ,r`UBQ}?
accountant 會計員 NR3`M?Hjf
accounting 會計 M{E{N K
accounting system 會計制度 2h q>T
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accounts payable 應付賬款 iSiDSeW8
accounts receivable 應收賬款 R=M!e<'
accumulated profits 累積利益 m$:&P|!'p
adjusting entry ?#123;整記錄 3=-
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adjustment ?#123;整 ARWZ; GX
administration expense 管理費用 v{y{sA
advances 預付 4pPI'd&/7
advertising expense 廣告費 wkBL=a
agency 代理 u7].}60.'
agent 代理人 7&+Ys
agreement 契約 O('Nn]wo~9
allotments 分配數 P1V1as
allowance 津貼 e&1\'Zq?>
amalgamation 合併 ^npJUa
amortization 攤銷
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amortized cost 應攤成本 eW50s`bKY
annuities 年金 E\$C/}T
applied cost 已分配成本 <3Gqv9Y&
applied expense 已分配費用 8\#
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applied manufacturing expense 己分配製造費用 3ZojE ux`
apportioned charge 攤派費用 g_z/{1$
appreciation 漲價 %Q~CB7ILK
article of association 公司章程 !9 f4R/ ?
assessment 課稅 _~M^ uW^l
assets 資產 W)4QOS&
attorney fee 律師費 o~1 Kp!U
audit 審計 Phs-(3
auditor 審計員 f$F*3
average 平均數 "HlgRp]u
average cost 平均成本 'jjb[{g^}}
bad debt 壞賬 F]_cbM{8/
balance 餘額 /
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balance sheet 資產負債表
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bank account 銀行賬戶 &`
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bank balance 銀行結存 ^Z}Ob= .G
bank charge 銀行手續費 Xy7Z38G
bank deposit 銀行存款 FxRXPt
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bank discount 銀行貼現 ao$.6X8fQ
bank draft 銀行匯票 \40YGFO
bank loan 銀行借款 S$[k Q|Am
bank overdraft 銀行透支 H{(]9{
bankers acceptance 銀行承兌 SEd5)0X^
bankruptcy 破產 yL1CZ_
bearer 持票人 ~cqryr9
beneficiary 受益人 @i%YNI5*
bequest 遺產 1*Ar{:+ua
bill 票據 (^n*Am;zlH
bill of exchange 匯票 i8PuC^]
bill of lading 提單 io%')0p5q
bills discounted 貼現票據 m*e YC
bills payable 應付票據 `<fh+*
bills receivable 應收票據 sl|_=oXT
board of directors 董事會 ..<3%fL3
bonds 債券 :c]`D>
bonus 紅利 {9 PR()
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book value 賬面價值 ]axh*J3
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bookkeeper 簿記員 RBGX_v?
bookkeeping 簿記 !GK$[9
branch office general ledger 支店往來賬戶 %0-wpuHc(]
broker 經紀人 Tg
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brought down 接前 `-UJ /{
brought forward 接上頁 Y+-xvx
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budget 預算 6}dR$*=
by-product 副產品 Es'Um,ku
by-product sales 副產品銷售 xWX*tJ4
capital 股本 |m
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capital income 資本收益 e@]Wh)
capital outlay 資本支出 KfY$ka[}"S
capital stock 股本 9#/(N#>
capital stock certificate 股票 rrBAQY|.
carried down 移後 {}Ejt:rKN
carried forward 移下頁 U4,2 br
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cash 現金 xN0*8
cash account 現金賬戶 ,|T7hTn=
cash in bank 存銀行現金 xN"Z1n7t
cash on delivery 交貨收款 Z)"61)
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cash on hand 庫存現金 =zg:aTMti
cash payment 現金支付 v"Jgw;3
cash purchase 現購 slW3qRT\k
cash sale 現沽 $t=O:
cashier 出?#123;員 jE/oA<^
cashiers check 本票 f4('gl9
certificate of deposit 存款單折 .ln8|;%
certificate of indebtedness 借據 &h~aChJ
certified check 保付支票 +cB&Mi5
certified public accountant 會計師 8cWZ"v
charges 費用 Om'(mr
charge for remittances 匯水手續費 |M~ON=
charter 營業執照 2#5,MP~r
chartered accountant 會計師 @y|_d
chattles 動產 qr(`&hB-L
check 支票 ,L YFEq_
che stub 支票存根 9'~-U
closed account 己結清賬戶 C;rG]t^%
closing 結算 -$a>f4]
closing entries 結賬紀錄 NCS!:d:Ry
closing stock 期末存貨 jUMf6^^
closing the book 結賬 `NNf&y)y
columnar journal 多欄日記賬 3Rv7Qx
combination 聯合 6[dur'x
commission 佣金 )R)
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commodity 商品 kODK@w
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common stock 普通股 dZ(|uC!?
company 公司 A.%CAGU5w
compensation 賠償 Tupiq
compound interest 複利 cPF<D$B
consignee 承銷人 ":W%,`@$
consignment 寄銷 K%g;NW
consignor 寄銷人 ${&5]!E[>D
consolidated balance sheet 合併資產負債表 oduDA:
consolidated profit and loss account 合併損益表 P`SnavQBt
consolidation 合併 0Bolv_e
construction cost 營建成本 .0y%5wz8j
construction revenue 營建收入 3smM,fi
contract 合同 8g/F)~s^F
control account 統制賬戶 3.R#&Zxt
copyright 版權 A}VYb
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corporation 公司 U8QX46Br
cost 成本 ^>$P)=O:v
cost accounting 成本會計 I=Zx"'Um
cost of labour 勞工成本 i^"+5Eq[D
cost of production 生產成本 vA% ^`5
cost of manufacture 製造成本 D&:yMp(
cost of sales 銷貨成本 K`KLC.j
cost price 成本價格 z4U9n'{
credit 貸方 OEgI_=B
credit note 收款通知單 '3(l-nPiG^
creditor 債權人 qN|
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crossed check 橫線支票 fQLax
current account 往來活期賬戶 2 YxT MT
current asset 流動資產 pd@; b5T
current liability 流動負債 7,$z;Lr0S
current profit and loss 本期損益 TYgQJW?
debit 借方 83ipf"]*
debt 債務 4r
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debtor 債務人 rXi uwz\
deed 契據 %"$@%"8;3
deferred assets 遞延資產 [w\?j,
deferred liabilities 遞延負債 -7]Xjb5
delivery 交貨 }-<zWI{p
delivery expense 送貨費 IO$z%r7
delivery order 出貨單 vwGeD|Fb5
demand draft 即期匯票 E8}+k o
demand note 即期票據 QL7>;t;
demurrage charge 延期費 QDmYSY$
deposit 存款 jFG0`n}I
deposit slip 存款單 [bQj,PZ&
depreciation 折舊 }E^S]hdvz
direct cost 直接成本 dfj\RIV8
direct labour 直接人工 ZXb0Y2AVx
director 董事 2(YPz|~W
discount 折扣 &~DTZgY
discount on purchase 進貨折扣 n]!fO
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