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。 xN":2qy#T
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acceptance 承兌 %V" +}Dr
account 賬戶 LMhY"/hAXa
accountant 會計員 McMK|_H
accounting 會計 >8{`q!=|~
accounting system 會計制度
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accounts payable 應付賬款 Qe=Q8cT
accounts receivable 應收賬款 F.* snF
accumulated profits 累積利益 N_WA4?rB
adjusting entry ?#123;整記錄 xF :poi
adjustment ?#123;整 C">=2OO
administration expense 管理費用 wW)&Px
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advances 預付 ]mGsNQ ].H
advertising expense 廣告費 7 +W?Qo
agency 代理 9gIJX?
agent 代理人 +#*z"a`
agreement 契約 Vp0GmZ
allotments 分配數 qh'f,#dI}
allowance 津貼
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amalgamation 合併 "1j\ZCXK_Z
amortization 攤銷 VRN9 yn2
amortized cost 應攤成本 U"R.!=v
annuities 年金 Q`wA"mw6k
applied cost 已分配成本 eG)/&zQ8
applied expense 已分配費用 <raqp Oo&
applied manufacturing expense 己分配製造費用 t>=y7n&q
apportioned charge 攤派費用 ~uD;_Y=u)r
appreciation 漲價 7g<`wLAH
article of association 公司章程
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assessment 課稅 f"=4,
assets 資產 &oEq&
attorney fee 律師費 So]FDd
audit 審計 8GAQVe^$-
auditor 審計員 (Vv[
average 平均數 QbKYB
average cost 平均成本 d/99!+r
bad debt 壞賬 n|`):sP
balance 餘額 "5DAGMU
balance sheet 資產負債表 _"t.1+-K
bank account 銀行賬戶 d4eC Bqx
bank balance 銀行結存 dfkTDG+
bank charge 銀行手續費 9P>S[=
bank deposit 銀行存款 KUqS(u
bank discount 銀行貼現 t 6IaRD
bank draft 銀行匯票 T_B.p*\BM
bank loan 銀行借款 DlkKQ
bank overdraft 銀行透支 pvdZ>D-IU
bankers acceptance 銀行承兌 4uVmhjT:X
bankruptcy 破產 f*&JfP
bearer 持票人 |JQP7z6j]
beneficiary 受益人 3g
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bequest 遺產 )BTs *7 j
bill 票據
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bill of exchange 匯票 XI(@O)
bill of lading 提單 p$G3r0@
bills discounted 貼現票據 >-o:>
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bills payable 應付票據 (tz]!Aa{s
bills receivable 應收票據 KX}dn:;(3
board of directors 董事會 _89G2)U=C
bonds 債券 )Is*-
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bonus 紅利 qJzK8eW
book value 賬面價值 A;nmua-Fv
bookkeeper 簿記員 iiDk k
bookkeeping 簿記 $I]x &cF
branch office general ledger 支店往來賬戶 z4+6k-#):
broker 經紀人 !3v"7l{LF
brought down 接前 M!XFb
brought forward 接上頁 '
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budget 預算 F"P:9`/
by-product 副產品 m9 5$V&
by-product sales 副產品銷售 aJ_Eh(cF
capital 股本 r.5Js*VX!
capital income 資本收益 3Qr!?=nf
capital outlay 資本支出 tf79Gb>
capital stock 股本 nt`l6b
capital stock certificate 股票 Kqu7DZ+W
carried down 移後 s H[34gCh;
carried forward 移下頁 %,q#f#
cash 現金 *
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cash account 現金賬戶 LZ
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cash in bank 存銀行現金 Sf:lN4
cash on delivery 交貨收款 gUtbCqDS
cash on hand 庫存現金 >
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cash payment 現金支付
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cash purchase 現購 F5q1VEe
cash sale 現沽 z2zp c^i
cashier 出?#123;員 Ri0+nJ6
cashiers check 本票 M_)T=s *
certificate of deposit 存款單折 gb#wrI
certificate of indebtedness 借據 :6iq{XV^
certified check 保付支票 ne*aC_)bT
certified public accountant 會計師 S60`'!
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charges 費用 NdQ?3'W
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charge for remittances 匯水手續費 U}Fk
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charter 營業執照 2`eu3vA
chartered accountant 會計師 bFXCaD!{G
chattles 動產 UzwIV{
check 支票 dju{&wo~4
che stub 支票存根 qz2d'OhmtH
closed account 己結清賬戶 (_<n0
closing 結算 <7Lz<{jaJ
closing entries 結賬紀錄 ?`}U|]c
closing stock 期末存貨 lv
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closing the book 結賬 >R-$JrU.=
columnar journal 多欄日記賬 1S#bV} !
combination 聯合 u8=|{)yL
commission 佣金 'z5 ;o:T
commodity 商品 H9[.#+ln
common stock 普通股 4D$E
company 公司 Z28@yD+
compensation 賠償 Ms3/P| {"p
compound interest 複利 K_.x(Z(;4
consignee 承銷人 ~epkRO="
consignment 寄銷 >s~`K^zS
consignor 寄銷人 M#|xj <p
consolidated balance sheet 合併資產負債表 x7>sy,c
consolidated profit and loss account 合併損益表 mL+ps x+
consolidation 合併 pDfF'jt9
construction cost 營建成本 Z)0R$j`2
construction revenue 營建收入 Hc !_o`[{l
contract 合同 Iqv
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control account 統制賬戶 D1a2|^zt
copyright 版權 pqX=l%{4ES
corporation 公司 5=e@yIr'#
cost 成本 ~8E
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cost accounting 成本會計 `R;XN-
cost of labour 勞工成本 #+=afJ
cost of production 生產成本 =!aV?kNS8
cost of manufacture 製造成本 Hqv(X=6
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cost of sales 銷貨成本 ::w%rv
cost price 成本價格 :l{-UkbB
credit 貸方 C5FtJquGN)
credit note 收款通知單 F"I@=R-n
creditor 債權人 KxI(#}5o&
crossed check 橫線支票 *}=W wG
current account 往來活期賬戶 ps[rYy
current asset 流動資產 V#Eq74ic
current liability 流動負債 ~C3-E %h@Z
current profit and loss 本期損益 xNU}uW>>T
debit 借方 B{<6&bQ
debt 債務 $TiAJ}:
debtor 債務人 0'",4=c#V
deed 契據 lU3wIB
deferred assets 遞延資產 C_o.d~xm
deferred liabilities 遞延負債 ~-x\E#(
delivery 交貨 f.WtD`Oas
delivery expense 送貨費 iFnM6O$(
delivery order 出貨單 54-x 14")
demand draft 即期匯票 Zf! 7pM
demand note 即期票據 iZF{ 9@
demurrage charge 延期費 YjT
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deposit 存款 F{S.f1Bsp
deposit slip 存款單 mJ HX
depreciation 折舊 Rp1 OC
direct cost 直接成本 9i@*\Ada
direct labour 直接人工 dx#N)?
director 董事 &x}JC/u]fd
discount 折扣 -\vq-n
discount on purchase 進貨折扣 BL7%MvDQ
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