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。 pa46,q&M
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account 賬戶 v#x`c_
accountant 會計員 t+a.,$U
accounting 會計 M z&/.A
accounting system 會計制度 t,r]22I,`
accounts payable 應付賬款 ^2-
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accounts receivable 應收賬款 ) (
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accumulated profits 累積利益 X&WP.n)
adjusting entry ?#123;整記錄 bk
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adjustment ?#123;整 E!ndXz 59
administration expense 管理費用 v \i"-KH
advances 預付 JaUzu3*=
advertising expense 廣告費 '4uu@?!dVk
agency 代理 !~|-CF0z=
agent 代理人 p{5m5x
agreement 契約 QdgJNT<=H,
allotments 分配數 %>$<s<y
allowance 津貼 R ABw(b
amalgamation 合併 ;j%I1k%A
amortization 攤銷 2]vTedSOl
amortized cost 應攤成本 OK]Q Db
annuities 年金 #_.JkY
applied cost 已分配成本 kB
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applied expense 已分配費用 bY#BK_8 :
applied manufacturing expense 己分配製造費用 KhND
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apportioned charge 攤派費用 %rb$tKk
appreciation 漲價 hnFpC1TO
article of association 公司章程 41<~_+-@
assessment 課稅 t~(jA9n
assets 資產 bg Ux
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attorney fee 律師費 :\|A.#
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audit 審計 r>(,)rs(l
auditor 審計員 {3x>kRaKci
average 平均數 DURWE,W>
average cost 平均成本 |^l_F1+w
bad debt 壞賬 V~/G,3:0y%
balance 餘額 9
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balance sheet 資產負債表 XSC=qg$
bank account 銀行賬戶 @?<[//1
bank balance 銀行結存 ^7yt>
bank charge 銀行手續費 [XY%<P3D
bank deposit 銀行存款
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bank discount 銀行貼現 Uuy$F
bank draft 銀行匯票 N#l2wT
bank loan 銀行借款 ^($'l)I
bank overdraft 銀行透支 aG]>{(~cL
bankers acceptance 銀行承兌 ?C[?dg{n
bankruptcy 破產 mxqD'^n#
bearer 持票人 5Rl\& G\
beneficiary 受益人 mi] WZlg$
bequest 遺產 v\,N"X(,
bill 票據 CIIjZ)T
bill of exchange 匯票 YHEn{
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bill of lading 提單 5(H%Ia
bills discounted 貼現票據 sm-[=d%@L
bills payable 應付票據 gQr+~O
bills receivable 應收票據 '|4+<#
board of directors 董事會 P)K$+oo
bonds 債券 ~snj92K
bonus 紅利 8)0]cX
book value 賬面價值 gNEcE9y2
bookkeeper 簿記員 .v+JV6!u
bookkeeping 簿記 =3X>Ur
branch office general ledger 支店往來賬戶 a%r!55.
broker 經紀人 X6cn8ak3
brought down 接前 To*+Z3Wd
brought forward 接上頁 lndz
budget 預算 uHI(-!O
by-product 副產品 tkctwjD
by-product sales 副產品銷售 1@v<
capital 股本 Z
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capital income 資本收益 'V7LL1K^>
capital outlay 資本支出 _uO$=4Sd
capital stock 股本 6axxyh%
capital stock certificate 股票 (S!UnBb&
carried down 移後 _<c"/B
carried forward 移下頁 +fk*c[FG
cash 現金 vb=]00c
cash account 現金賬戶 R@K\
cash in bank 存銀行現金 geR
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cash on delivery 交貨收款 fi
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cash on hand 庫存現金 i]c{(gd`
cash payment 現金支付 WhW}ZS'r
cash purchase 現購 R0=f` ;
cash sale 現沽 `9r{z;UQ
cashier 出?#123;員 nNCR5&,q
cashiers check 本票 {c*$i^T
certificate of deposit 存款單折 f
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certificate of indebtedness 借據 I:jI
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certified check 保付支票 y[XD=j
certified public accountant 會計師 mEJ7e#
charges 費用 XKTDBaON
charge for remittances 匯水手續費 n 0=]C%wr
charter 營業執照 1)=
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chartered accountant 會計師 @4;'>yr(
chattles 動產 I#MPJ@*WT
check 支票 dT0W8oL
che stub 支票存根 9Q1%+zjjMq
closed account 己結清賬戶 ?V2P]|
closing 結算 r4mh:T4i
closing entries 結賬紀錄 7
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closing stock 期末存貨 @m5J%8>k
closing the book 結賬 :Vxt2@p{
columnar journal 多欄日記賬 4+hNP'e
combination 聯合 o:#jvi84F
commission 佣金 b;VIR,2
commodity 商品 J920A^)j!
common stock 普通股 ~Fb@E0 }!
company 公司 k)3N0]q6
compensation 賠償 \)dp
compound interest 複利 9^!.!%6O$
consignee 承銷人 'aEK{#en
consignment 寄銷 'f{13-#X@
consignor 寄銷人 0hoMf=bb$
consolidated balance sheet 合併資產負債表 C?|sQcCE
consolidated profit and loss account 合併損益表 (n k g
consolidation 合併 ~+' f[
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construction cost 營建成本 ) 'xyK
construction revenue 營建收入 ?>+uO0*S
contract 合同 fc~fjtqwvz
control account 統制賬戶 fR[8O\U~
copyright 版權 DPf].i#
corporation 公司 _qE9]mU
cost 成本 9C \}bT
cost accounting 成本會計 >c0leT
cost of labour 勞工成本 _zDS-e@
cost of production 生產成本 j(y<oxh
cost of manufacture 製造成本 Y!j/,FU
cost of sales 銷貨成本 "=Z=SJ1D
cost price 成本價格 Oey
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credit 貸方 gR!hN.I
credit note 收款通知單 -F/)-s6#!'
creditor 債權人 5{
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crossed check 橫線支票 \Yj_U'2"i
current account 往來活期賬戶 M;XU"8
current asset 流動資產 0i
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current liability 流動負債 n}Z%-w$K#
current profit and loss 本期損益 y"H5>
debit 借方 oPs asa
debt 債務 6/cm TT$i
debtor 債務人 J <z
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deed 契據 R7IFlQH%
deferred assets 遞延資產 (A2ga):Pk
deferred liabilities 遞延負債 Lf9s'o}.R
delivery 交貨 d1#lC*.Sg
delivery expense 送貨費 YN)qMI_`A
delivery order 出貨單 o Tvg%bX
demand draft 即期匯票 <!t;[ie?y
demand note 即期票據 M5*Ln-qt(a
demurrage charge 延期費 kR1
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deposit 存款 n=b!c@f4
deposit slip 存款單 Fdl0V:<
depreciation 折舊 \0lQ1FrY
direct cost 直接成本
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direct labour 直接人工 yUcU-pQ
director 董事 9+(6/<
discount 折扣 B0RVtbK
discount on purchase 進貨折扣 T=w0T-[f
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