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。 e(~Y!:Q#O
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acceptance 承兌 [&H?--I
account 賬戶 QoTjKck.
accountant 會計員 3oE3bBj
accounting 會計 6j5?&)xJ
accounting system 會計制度 jSMs<ox
accounts payable 應付賬款 3E`poE
accounts receivable 應收賬款 * u{CnH
accumulated profits 累積利益 <lFQ4<"m
adjusting entry ?#123;整記錄 h&Q9
adjustment ?#123;整 r5(-c]E7
administration expense 管理費用 S)~Riuy$
advances 預付 -Ka0B={Z
advertising expense 廣告費 oNa*|CSE>
agency 代理 L;
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agent 代理人 v.pj
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agreement 契約 ~ @Au <
allotments 分配數 8"2X 8C8
allowance 津貼 Ey* *j
amalgamation 合併 b{i7FRR>o4
amortization 攤銷 3|g]2|~w@h
amortized cost 應攤成本 }2i3
annuities 年金 XF=GmkO
applied cost 已分配成本 7.DAwx.HYK
applied expense 已分配費用 `Q~`Eq?@
applied manufacturing expense 己分配製造費用 L?~-<k
apportioned charge 攤派費用 BR[f{)
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appreciation 漲價 -f!oq7U
article of association 公司章程 1> wt
assessment 課稅 wU =@,K
assets 資產 km+}./@
attorney fee 律師費 \/
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audit 審計 4zw5?$YWO"
auditor 審計員 "Ca?liy
average 平均數 Vg^@6zU
average cost 平均成本 =|G l
bad debt 壞賬 |=CV.Su
balance 餘額
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balance sheet 資產負債表 tzFgPeo$;
bank account 銀行賬戶 <u9U%Vsi
bank balance 銀行結存 \hcb~>=C
bank charge 銀行手續費 |[]"{Eo"}
bank deposit 銀行存款 g,seqh%
bank discount 銀行貼現 T-L;iH~0
bank draft 銀行匯票 m+Bt9|d
bank loan 銀行借款 V$7SVq
bank overdraft 銀行透支 3%$nRP
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bankers acceptance 銀行承兌 BHW8zY=F
bankruptcy 破產
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bearer 持票人 jSyF]$"
beneficiary 受益人 &bO0Rn1F
bequest 遺產 d;kdw
bill 票據 D{!NTr
bill of exchange 匯票 8}0O @ wq
bill of lading 提單 Y=#g_(4*
bills discounted 貼現票據 2Hp#~cE+.
bills payable 應付票據 X)K3X:~L+
bills receivable 應收票據 Jc:gNQCsP
board of directors 董事會 [|\JIr=of5
bonds 債券 %kg%ttu7
bonus 紅利 !a[1rQH
book value 賬面價值 ;&Oma`Ec
bookkeeper 簿記員
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bookkeeping 簿記 ?`oCc[hY
branch office general ledger 支店往來賬戶 D%0GXUp
broker 經紀人
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brought down 接前 B0KZdBR
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brought forward 接上頁 hl[!4#b]K
budget 預算 x@I(G "
by-product 副產品
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by-product sales 副產品銷售 yBPaGZ{f
capital 股本 i7fQj,
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capital income 資本收益
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capital outlay 資本支出 ]tVU$9D
capital stock 股本 ~8-Z=-
capital stock certificate 股票 T{iv4`'
carried down 移後 hoc$aqP6pp
carried forward 移下頁 >g]kbes-\
cash 現金 kphv)a4z=
cash account 現金賬戶 >HUU`= SC
cash in bank 存銀行現金 SY`
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cash on delivery 交貨收款 CE$c/d[N.
cash on hand 庫存現金 ;^Vsd\ac0
cash payment 現金支付 L//Z\xr|
cash purchase 現購 7J]tc1-re
cash sale 現沽 O6^>L0'
cashier 出?#123;員 >C`b4xQ
cashiers check 本票 %r0yBK2uOp
certificate of deposit 存款單折 l)glT]G3+
certificate of indebtedness 借據 &cSTem
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certified check 保付支票 z\,g %u41
certified public accountant 會計師
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charges 費用 =8r%zLDw
charge for remittances 匯水手續費 LFCcV<~
charter 營業執照 M%dXy^e
chartered accountant 會計師 d7y`AS@q6
chattles 動產 ?*~W
check 支票 x?:[:Hf
che stub 支票存根 Y.
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closed account 己結清賬戶 *v[WJ"8@
closing 結算 vs/.'yD/C
closing entries 結賬紀錄 +s:!\(BM
closing stock 期末存貨 ;^}gC}tq
closing the book 結賬 6uCa iPV
columnar journal 多欄日記賬 x1\,WOrmK
combination 聯合 YK/?~p9:
commission 佣金 fQ5VRpWGn
commodity 商品 y]B?{m``6
common stock 普通股 ,
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company 公司 :A\8#]3
compensation 賠償 ErK5iTSD
compound interest 複利 bsw0+UY=9
consignee 承銷人 _uuxTNN0x*
consignment 寄銷 ugEh}3
consignor 寄銷人 NKD<VMcqw
consolidated balance sheet 合併資產負債表 %nQii?1`i
consolidated profit and loss account 合併損益表 IcMfZ{H1
consolidation 合併 ~F^(
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construction cost 營建成本 0b9;vlGq$
construction revenue 營建收入 wfQ6J0
contract 合同 :b[
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control account 統制賬戶 n*6Oa/JG7
copyright 版權 lCBb0k2
corporation 公司 r#^/qs(~
cost 成本 )UA};Fus
cost accounting 成本會計 "d60IM#N?
cost of labour 勞工成本 f"zXiUV
cost of production 生產成本 V(mz||'*
cost of manufacture 製造成本 Yy6Mkw7X
cost of sales 銷貨成本 5t`< KRz)I
cost price 成本價格 l2"{uCcA
credit 貸方 V&U1WV/
credit note 收款通知單 kw&,<V77 ~
creditor 債權人 *HFRG)[V
crossed check 橫線支票 -xS{{"-
current account 往來活期賬戶 095:"Gv
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current asset 流動資產 g5X;]%:
current liability 流動負債 'M>QA"*48E
current profit and loss 本期損益 .
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debit 借方 SFVOof#s
debt 債務 QH:k5V~
debtor 債務人 .UF](
deed 契據 9P;}P
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deferred assets 遞延資產 E|OB9BOS
deferred liabilities 遞延負債
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delivery 交貨 Q>Rjv.1
delivery expense 送貨費 jnfktDV'
delivery order 出貨單 R57>z`;
demand draft 即期匯票 |
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demand note 即期票據 )[&'\SOO
demurrage charge 延期費 (jbHV.]P9
deposit 存款 m2 0:{fld
deposit slip 存款單 @X@?jj&
depreciation 折舊 xE.K
direct cost 直接成本 c++GnQc.
direct labour 直接人工 P;_}nbB
director 董事 l"70|~
discount 折扣 bBwQ1,c$
discount on purchase 進貨折扣 IE7%u92
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