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。 lIZ&'
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acceptance 承兌 d(:I~m
account 賬戶 gyPwN
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accountant 會計員 o\PHs4Ws'7
accounting 會計 rg=Ym.
accounting system 會計制度 mi7~(V>
accounts payable 應付賬款 =(Y0wZP|
accounts receivable 應收賬款 JStEOQF4
accumulated profits 累積利益 d c_2nF
adjusting entry ?#123;整記錄 B#}EYY
adjustment ?#123;整 )=bW\=[8
administration expense 管理費用 OEX\]!3_Fm
advances 預付 V6h8+|hK
advertising expense 廣告費 (9=E5n6o
agency 代理 1*'gaa&y
agent 代理人 "!fwIEG
agreement 契約 8H T3C\$s
allotments 分配數 A_e5Vb,u.
allowance 津貼 fU\;\
amalgamation 合併 ori[[~OyB
amortization 攤銷 F~hH>BH9
amortized cost 應攤成本 XX
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annuities 年金 DO9K
applied cost 已分配成本 ,rF!o_7
applied expense 已分配費用 9'e<
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applied manufacturing expense 己分配製造費用 .<xD'54
apportioned charge 攤派費用 Xy`'h5
appreciation 漲價 `B:hXeI
article of association 公司章程 d0f(U k
assessment 課稅 Z}Q/u^Z
assets 資產 D~|q^Ms,%
attorney fee 律師費 8<32(D{
audit 審計 (ip3{d{CT]
auditor 審計員 "DH>4Q]
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average 平均數 /[ft{:#&t
average cost 平均成本 3+
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bad debt 壞賬 g!r)yzK
balance 餘額 Q`Q"p
balance sheet 資產負債表 "3|OB, <;:
bank account 銀行賬戶 N3a ]!4Y\
bank balance 銀行結存 A/fM30
bank charge 銀行手續費 AxF$7J(
bank deposit 銀行存款 ~2yhZ
bank discount 銀行貼現 57]La^#
bank draft 銀行匯票 h(3-/4
bank loan 銀行借款 -^;,m=4{3
bank overdraft 銀行透支 =W2I0nr.
bankers acceptance 銀行承兌 .cx9+;
bankruptcy 破產 l<ZHS'-;8
bearer 持票人 F g'{K%t4
beneficiary 受益人 .3@Pz]\M#>
bequest 遺產 - DYH>!
bill 票據 @xso{$ z?j
bill of exchange 匯票 {yEL$8MC
bill of lading 提單 Uyeo0B"
bills discounted 貼現票據 0>e]i[P.
bills payable 應付票據 g:
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bills receivable 應收票據 =NnG[#n%
board of directors 董事會 Ol>/^3a=
bonds 債券 (v:8p!QN
bonus 紅利 Y%@;\
book value 賬面價值 =4U$9jo!;
bookkeeper 簿記員 LfK/wSvWw
bookkeeping 簿記 5~(nHCf>
branch office general ledger 支店往來賬戶 w\V<6_[vv.
broker 經紀人 0tPwhJ
brought down 接前 TV0Y{x*~iH
brought forward 接上頁 oR7f3';?6
budget 預算 PlgpH'z4$
by-product 副產品 lL5* l,)To
by-product sales 副產品銷售 nLPd]%78>
capital 股本 A@4{-e\
capital income 資本收益 "GJ.`Hj
capital outlay 資本支出 }g|9P SbJ
capital stock 股本 PpNG`_O
capital stock certificate 股票 1|>bG#|
carried down 移後 }*aj&
carried forward 移下頁 g0s4ZI+T
cash 現金 ~3-+~y=o~
cash account 現金賬戶 'dv(
cash in bank 存銀行現金 P=y1qq
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cash on delivery 交貨收款 O0bOv S
cash on hand 庫存現金 1:./f|m
cash payment 現金支付 |RqCI9N6
cash purchase 現購 Ys?0hd<cn
cash sale 現沽 r&:yZN
cashier 出?#123;員 bX5/xf$q
cashiers check 本票 AXnKhYlu
certificate of deposit 存款單折 AP4s_X+=
certificate of indebtedness 借據 yZNg[
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certified check 保付支票 p!<PRms@
certified public accountant 會計師 d`j<Bbf-
charges 費用 &Wk:>9]Jrb
charge for remittances 匯水手續費 ) :Px`] 5
charter 營業執照 ]XL=S|tIq
chartered accountant 會計師 2n#H%&^?a
chattles 動產 O@:R\MwFOZ
check 支票 ~*~aFf5
che stub 支票存根 j<9^BNl
closed account 己結清賬戶 e"p){)*$
closing 結算 ')2LP;(
closing entries 結賬紀錄 \Il?$Kb/
closing stock 期末存貨 1$:O9{F
closing the book 結賬 <Skf
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columnar journal 多欄日記賬 Z]5xy_La
combination 聯合 &0d5".|s
commission 佣金 "{~^EQq,
commodity 商品 !2/o]_K@+
common stock 普通股 o0dD
company 公司 "tDB[?
compensation 賠償 [g=4'4EZc
compound interest 複利 Wrt5
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consignee 承銷人 qK%#$JgqA
consignment 寄銷 H6KBXMYO
consignor 寄銷人 ^$rqyWZYp
consolidated balance sheet 合併資產負債表 _U,Hi?b"$}
consolidated profit and loss account 合併損益表 Q]dKyMSSA
consolidation 合併 KmWd$Qy,
construction cost 營建成本 GNW.n(a
construction revenue 營建收入 gnf4H
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contract 合同 G1I<B
control account 統制賬戶 Z]Cd> u
copyright 版權 \vpX6!T
corporation 公司 bJeF1LjS
cost 成本 >yLdrf
cost accounting 成本會計 |ss4pN0X
cost of labour 勞工成本 5UG"i_TC
cost of production 生產成本 TpHzf3.I
cost of manufacture 製造成本 X8~?uroq
cost of sales 銷貨成本 Oz"_KMz
cost price 成本價格 zP|^@Homk
credit 貸方 sn'E}.uhXH
credit note 收款通知單 ^^YP kh6sS
creditor 債權人 f%q ?
crossed check 橫線支票 {rygIl{V
current account 往來活期賬戶 YjPj#57+
current asset 流動資產 Ac}5,
current liability 流動負債 >3I|5kZ6
current profit and loss 本期損益 {qs>yQ6a:-
debit 借方 xlc2,L;i
debt 債務 Su+[Q6oC@
debtor 債務人 bJw{ U.
deed 契據 F8\JL %
deferred assets 遞延資產 #TB
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deferred liabilities 遞延負債 7b8y
delivery 交貨 AMK(-=
delivery expense 送貨費 F U)=+m
delivery order 出貨單 }yd!UU
demand draft 即期匯票 ?0:=+%.
demand note 即期票據 on1B~?*D
demurrage charge 延期費 :edy(vC<
deposit 存款 ;RMevVw|
deposit slip 存款單 Bt(nm>Ng
depreciation 折舊 uu/2C \n}
direct cost 直接成本 &&zsUAkS
direct labour 直接人工 iUZV-jl2/
director 董事 *0_Q0SeE,o
discount 折扣 Lx|0G $
discount on purchase 進貨折扣 N]F}Z#h
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