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。 >jME
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acceptance 承兌 D?)91P/R
account 賬戶 B5~S&HQ?B6
accountant 會計員 |#L U"D
accounting 會計 kTT!gZP$
accounting system 會計制度 i!LEA/"V
accounts payable 應付賬款 ow!utAF
accounts receivable 應收賬款 6UG7lH!M
accumulated profits 累積利益 y-)|u:~h
adjusting entry ?#123;整記錄 {k%*j 4
adjustment ?#123;整 A/|To!R
administration expense 管理費用 /9,!)/j
advances 預付 >_jT.d
advertising expense 廣告費 G ?jKm_
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agency 代理 <[@AMd S
agent 代理人 3J32W@}.K
agreement 契約 <xKer<D
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allotments 分配數 IC{\iwO/~c
allowance 津貼 |77.Lqqy,
amalgamation 合併 KbQ UA$gL=
amortization 攤銷 GF*8(2h2
amortized cost 應攤成本 k(pI5N}pJZ
annuities 年金 J70#pF
applied cost 已分配成本 --4,6va`e
applied expense 已分配費用 7+0Kg'^+n
applied manufacturing expense 己分配製造費用 PTWP7A
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apportioned charge 攤派費用 1N{}G$'Go
appreciation 漲價 W,9. z%
article of association 公司章程 _HW~sz|
assessment 課稅 Aw~
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assets 資產 ?n)d: )Ud"
attorney fee 律師費 <
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audit 審計 jNhiY
auditor 審計員 N DZ :`D
average 平均數 u9ObFm$7
average cost 平均成本 18f!k
bad debt 壞賬 T"xq^h1\
balance 餘額 1G$fU
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balance sheet 資產負債表 Anr''J&9`H
bank account 銀行賬戶 V9&7K65-1
bank balance 銀行結存 Z0uo.
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bank charge 銀行手續費 B9
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bank deposit 銀行存款 [-5%[ty9X
bank discount 銀行貼現 D[32t0
bank draft 銀行匯票 y.(Yh1
bank loan 銀行借款 xl8=y
bank overdraft 銀行透支 e&sZ]{uD
bankers acceptance 銀行承兌 W/DSj :
bankruptcy 破產 6<X.]"u+E~
bearer 持票人 .sI*\@w.
beneficiary 受益人 xucrp::g
bequest 遺產 ^YG'p?r.s
bill 票據 }%Mj`Bh
bill of exchange 匯票 N3O3V5':!
bill of lading 提單 UKX9C"-5v
bills discounted 貼現票據 zGzeu)d
bills payable 應付票據 E[q:65xl
bills receivable 應收票據 fy]z<SPhVJ
board of directors 董事會 g@
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bonds 債券 )r2$!(NQ
bonus 紅利 Sk7l&B
book value 賬面價值 W%&t[_21
bookkeeper 簿記員 ere h!
bookkeeping 簿記 8_byS<b8
branch office general ledger 支店往來賬戶 ;e
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broker 經紀人 [
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brought down 接前 s8BfOl-
brought forward 接上頁 " kp+1sG8
budget 預算 ]nPfIBoS
by-product 副產品 &U*MLf83`
by-product sales 副產品銷售 %87D(h!.I4
capital 股本 v~E\u
capital income 資本收益 vd<r}3i*
capital outlay 資本支出 "#}Uh
capital stock 股本 ~5`p/.L)ZD
capital stock certificate 股票 1i=lJmr
carried down 移後 5i71@?q;
carried forward 移下頁 wHx@&Tp
cash 現金 N;Hoi8W
cash account 現金賬戶 -c%#Hd
cash in bank 存銀行現金 =u\W{1
cash on delivery 交貨收款 P"*#mH[W|
cash on hand 庫存現金 ?{=&R o
cash payment 現金支付 @yV.Yx"p_
cash purchase 現購 +"J2k9E
cash sale 現沽 .-ihxEbzr
cashier 出?#123;員 ;OC~,?O5
cashiers check 本票 #/N;ScyUJT
certificate of deposit 存款單折 $ljzw@k
certificate of indebtedness 借據 _*iy *:(o
certified check 保付支票 b'AA*v,b
certified public accountant 會計師 unX mMSz(
charges 費用 j(aok5:e
charge for remittances 匯水手續費 vciO={M
charter 營業執照 (:Y0^
chartered accountant 會計師 ,:[\h\5m
chattles 動產 >wSrllmj@
check 支票 <n4?wo
che stub 支票存根 r0^ *|+
closed account 己結清賬戶 %"[`
closing 結算 (#e,tu
closing entries 結賬紀錄 ATRB9
closing stock 期末存貨 'kuLkM,
closing the book 結賬 3M^s
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columnar journal 多欄日記賬 m!Y4+KTwD`
combination 聯合 \]Bwib%h
commission 佣金 My6a.Kl
commodity 商品 g9~QNA
common stock 普通股 i<\WRzVT
company 公司 =Ju%3ptH0
compensation 賠償 D( \c?X"
compound interest 複利 S
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consignee 承銷人 R)ep1X^
consignment 寄銷 ,vDSY N6
consignor 寄銷人 )#os!Ns_A
consolidated balance sheet 合併資產負債表 bVxbQ$
consolidated profit and loss account 合併損益表 U{C&R&z
consolidation 合併 ew+>?a'&L
construction cost 營建成本 Q]1s*P
construction revenue 營建收入 l=&\luNz
contract 合同 `;
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control account 統制賬戶 f|+aa6hN
copyright 版權 99GK6}~TGm
corporation 公司 @|2sF
cost 成本 61SbBJ6[
cost accounting 成本會計 h"}c_lY9
cost of labour 勞工成本 0_&5S`tj
cost of production 生產成本 T)#e=WcP]
cost of manufacture 製造成本 mYx6JU*`
cost of sales 銷貨成本 rtxG-a56Q
cost price 成本價格 r=gF&Og,?
credit 貸方 )BeBxo7lv
credit note 收款通知單 \x=j
creditor 債權人 % <1&\5f<5
crossed check 橫線支票 P=<>H9
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current account 往來活期賬戶 ()MUyW"S#`
current asset 流動資產 e;8nujdG"
current liability 流動負債 ugV/#v O
current profit and loss 本期損益 ?Gnx!3Q
debit 借方 +\x}1bNS%j
debt 債務 y9U*E80q{
debtor 債務人 'T+v&M
deed 契據 9dCf@5]
deferred assets 遞延資產 jdf3XTw
deferred liabilities 遞延負債 [;Y*f,UG_-
delivery 交貨 c#zx" ,K
delivery expense 送貨費 fB=j51Lw
delivery order 出貨單 5~FXy{ZIH
demand draft 即期匯票 +.J/7gD
demand note 即期票據 7pO/!
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demurrage charge 延期費 D KRF#*[=d
deposit 存款 -|2k$W
deposit slip 存款單 rM0Idc.$&&
depreciation 折舊 FY9nVnIoI
direct cost 直接成本 Dqg01_O9O
direct labour 直接人工 F-=Xbyr3@
director 董事 BHf7\+Ul
discount 折扣 dZkj|
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discount on purchase 進貨折扣 duV\Kt/g^
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