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。 !#c[~erNZ
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acceptance 承兌 S:p.W=TAB
account 賬戶 ?Rt1CDu
accountant 會計員 T6R7,Vt'v
accounting 會計 Qh|-a@
accounting system 會計制度 V#zhGAMy.
accounts payable 應付賬款 KkdG.c'
accounts receivable 應收賬款 MdVCD^B
accumulated profits 累積利益 f/0v'
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adjusting entry ?#123;整記錄 cXb
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adjustment ?#123;整 |5O
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administration expense 管理費用 ol?z<53X]
advances 預付 xm}q6>jRV
advertising expense 廣告費 ^_*jp[!`b$
agency 代理 ;.nP%jD
agent 代理人 28T\@zi
agreement 契約 BrNG%%n
allotments 分配數 P\22op_te-
allowance 津貼 (#j2P0B
amalgamation 合併 bmj8WZ
amortization 攤銷 r^w\9a_
amortized cost 應攤成本 Z:_m}Ya|
annuities 年金 T6
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applied cost 已分配成本 H
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applied expense 已分配費用 ,bZ"8Z"lss
applied manufacturing expense 己分配製造費用 =2RhPD
apportioned charge 攤派費用 1u"R=D9p,=
appreciation 漲價 8!u/
article of association 公司章程 JCw{ ?^F"
assessment 課稅 v Q-ixh
assets 資產 ;[{:'^n
attorney fee 律師費 ' "ZRD_"
audit 審計 QL)>/%yU
auditor 審計員 v>#Cg\
average 平均數 `e'G.@
average cost 平均成本 ~vW)1XnK
bad debt 壞賬 \LIy:$`8
balance 餘額 a.
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balance sheet 資產負債表 js:C
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bank account 銀行賬戶 awj+#^
bank balance 銀行結存 GB&Nt{
bank charge 銀行手續費 ps"/}u l
bank deposit 銀行存款 x @1px&^
bank discount 銀行貼現 +M44XhT
bank draft 銀行匯票 Sk8%(JD7
bank loan 銀行借款 =4frP*H?
bank overdraft 銀行透支 8ivRp<9
bankers acceptance 銀行承兌 Ey r5jXt%;
bankruptcy 破產 'R^iKNPs
bearer 持票人 <A#5v\{.;~
beneficiary 受益人 IXGW2z;
bequest 遺產 !"g=&Uy&
bill 票據 t{_!Z(Rt5)
bill of exchange 匯票 -'80>[}q/
bill of lading 提單 uew0R;+oa
bills discounted 貼現票據 u$WBc\j
bills payable 應付票據 yB-.sGu
bills receivable 應收票據 HzP.aw4
board of directors 董事會 Z:I*y7V-
bonds 債券 %z(9lAe
bonus 紅利 IYuyj(/!
book value 賬面價值 (N,nu
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bookkeeper 簿記員 jmkRP"ZnA
bookkeeping 簿記 ^4+r*YvcM
branch office general ledger 支店往來賬戶 Y{,2X~ 7
broker 經紀人 j h;
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brought down 接前 tY{;
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brought forward 接上頁 %/P=
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budget 預算 {UP'tXah
by-product 副產品 pPoH5CzcK
by-product sales 副產品銷售 |kId8WtA
capital 股本
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capital income 資本收益 ows^W8-w
capital outlay 資本支出 BRe{1i 6
capital stock 股本 Gu2_dT
capital stock certificate 股票 7nm}f
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carried down 移後 a lrt*V|=
carried forward 移下頁 Ymq3ty]Pe
cash 現金 llNXQlP\B
cash account 現金賬戶 "c
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cash in bank 存銀行現金 "hW(S
cash on delivery 交貨收款 /4yOs@#
cash on hand 庫存現金 y
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cash payment 現金支付 _Aa[?2 O
cash purchase 現購 x7f:F.
cash sale 現沽 ])C>\@c6Gm
cashier 出?#123;員 h9)RJSF4
cashiers check 本票 sN-oEqS
certificate of deposit 存款單折 Z)NrhJC
certificate of indebtedness 借據 9J?W '8s5
certified check 保付支票 :ztyxJv1
certified public accountant 會計師 q&Q/?g>f
charges 費用 |B
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charge for remittances 匯水手續費 8zAg;b[
charter 營業執照 JfkTw~'R
chartered accountant 會計師 oB4#J*
chattles 動產 jA,|JgN|n
check 支票 h77IWo6%
che stub 支票存根 WJAYM2
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closed account 己結清賬戶 eO'xkm
closing 結算 d]MGN^%o
closing entries 結賬紀錄 lDC}HC
closing stock 期末存貨 |-n
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closing the book 結賬 2\5cjdy
columnar journal 多欄日記賬 B3Mx,uXT\
combination 聯合 0rcjorWI
commission 佣金
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commodity 商品 va^0JfQ
common stock 普通股 h`lmC]X_
company 公司 )i0 $j)R
compensation 賠償 +5-]iKh
compound interest 複利 b{BaQ>.(`
consignee 承銷人 /tP7uVL
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consignment 寄銷 Y[?`\c|
consignor 寄銷人 ~Zmi(Ra
consolidated balance sheet 合併資產負債表 Mm.Ql
consolidated profit and loss account 合併損益表 W<Z$YWr
consolidation 合併 c#
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construction cost 營建成本 <Pio Q>~
construction revenue 營建收入 *qG$19b
contract 合同 { UOhVJy
control account 統制賬戶 V}SyD(8~
copyright 版權 Jh?z=JY
corporation 公司 jXWNHIl)@
cost 成本 _jmkl
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cost accounting 成本會計 VJg,~lQN#t
cost of labour 勞工成本 PPj[;(A
cost of production 生產成本 *0~M
cost of manufacture 製造成本 X
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cost of sales 銷貨成本 T/5"}P`
cost price 成本價格 p qeL%="p;
credit 貸方 b_l3+'#ofM
credit note 收款通知單 k}zd'
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creditor 債權人 oIR.|=Hk{
crossed check 橫線支票 \yG`Sfu2
current account 往來活期賬戶 {`F1u?l
current asset 流動資產 U*qNix
current liability 流動負債 zP&q7 t;>
current profit and loss 本期損益 (zC
debit 借方 (Xo SG
debt 債務 `NSy"6{Z
debtor 債務人 sP y2/7Wqd
deed 契據 ~.6|dw\p!
deferred assets 遞延資產 cOb4c*
deferred liabilities 遞延負債 G?/c/r G
delivery 交貨 UiIF6-ZZ!
delivery expense 送貨費 f05=Mc&)
delivery order 出貨單 Qci$YTwl>
demand draft 即期匯票 "yW&<7u1
demand note 即期票據 LN^UC$[tk
demurrage charge 延期費 @KA1"Wb_
deposit 存款 %`+'v_iu
deposit slip 存款單 `hzrfum4
depreciation 折舊 4LsHs
direct cost 直接成本 qo_]ZKL44
direct labour 直接人工 *,lh:
director 董事 q}wj}t#
discount 折扣 Hbk&6kS
discount on purchase 進貨折扣 -72j:nk
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