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。 DP<[Uz&
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acceptance 承兌 ed6eC8@
account 賬戶 ?PSVVUq,Z
accountant 會計員 OZed+t=
accounting 會計 ?> 7SZiC`
accounting system 會計制度 :jUu_s}
accounts payable 應付賬款 O~=|6#c
accounts receivable 應收賬款 C#Y_La
accumulated profits 累積利益 pR*)\@ma
adjusting entry ?#123;整記錄 Weu%&u-
adjustment ?#123;整 >+8Kl`2sw;
administration expense 管理費用 3El5g0'G
advances 預付 p:@JC sH=
advertising expense 廣告費
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agency 代理 Al 1BnFB
agent 代理人 'vV|un(6
agreement 契約 QGI_aU
allotments 分配數 0 CFON2I
allowance 津貼 IQya{
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amalgamation 合併 w=MiJr#3^
amortization 攤銷 D^jyG6Ch
amortized cost 應攤成本 byB
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annuities 年金 #HF;yAc
applied cost 已分配成本 +rcDA|
applied expense 已分配費用 4~
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applied manufacturing expense 己分配製造費用 u
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apportioned charge 攤派費用 Z;4pI@u
appreciation 漲價 c[RkiV3
article of association 公司章程 g Xi&
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assessment 課稅 rW<sQ0
assets 資產 ,OilGTQ#
attorney fee 律師費 =i:6&Y~VGq
audit 審計 7B|
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auditor 審計員 pg
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average 平均數 k~+(X|!5w
average cost 平均成本 }W)c-91
bad debt 壞賬 vbT,!
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balance 餘額 s)<^YASg
balance sheet 資產負債表 Am&PH(}L
bank account 銀行賬戶 5oP31
bank balance 銀行結存 <!qv$3/7
bank charge 銀行手續費 JVx
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bank deposit 銀行存款 Fs|aH-9\
bank discount 銀行貼現
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bank draft 銀行匯票 1O{x9a5Z?O
bank loan 銀行借款 \gE6KE<?p
bank overdraft 銀行透支 WUnmUW[/
bankers acceptance 銀行承兌 X;D"}X4(E
bankruptcy 破產 +_h1JE_}D
bearer 持票人 n fU\l<
beneficiary 受益人 EX.`6,:+2
bequest 遺產 '.8E_Jd0E
bill 票據 KNZN2N)wR
bill of exchange 匯票 ,&X7D]
bill of lading 提單 wf[B -2q)
bills discounted 貼現票據 |&hu3-(
bills payable 應付票據 H*M )<"X
bills receivable 應收票據 ]IZn#gnM
board of directors 董事會 D3BNA]P\2@
bonds 債券 ^A"TY
bonus 紅利 [EX@I
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book value 賬面價值 TDtS^(2A7K
bookkeeper 簿記員 2G9sKg,kL
bookkeeping 簿記 F7r!zKXZ
branch office general ledger 支店往來賬戶 Vs0T*4C=n
broker 經紀人 yS)73s/MrY
brought down 接前 'Lb-+X,
brought forward 接上頁 ?9)-?tZ^Q
budget 預算 K4V\Jj1l
by-product 副產品 rnV\O L
by-product sales 副產品銷售 ;[ag|YU$Y
capital 股本 ee0)%hc1t
capital income 資本收益 wx,yx3c (
capital outlay 資本支出 qek[p_7
capital stock 股本 D$wl.r
capital stock certificate 股票 :@H&v%h(u
carried down 移後 ~)k OOoH
carried forward 移下頁
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cash 現金 N7b+GqYpF>
cash account 現金賬戶 {+&qC\YF
cash in bank 存銀行現金 E>}
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cash on delivery 交貨收款 GQP2-cSZ
cash on hand 庫存現金 2zz7/]?Q
cash payment 現金支付 j
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cash purchase 現購 G; *jL4
cash sale 現沽 0F495'*A
cashier 出?#123;員 5/ee&sJR
cashiers check 本票 ,+gU^dc|hq
certificate of deposit 存款單折 `<z"BGQ
certificate of indebtedness 借據 "Y>
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certified check 保付支票 L/U^1=Wi*O
certified public accountant 會計師 Id/-u[-yo
charges 費用 =y$|2(6
charge for remittances 匯水手續費 "GTlJqhk
charter 營業執照 b,8\i|*!f
chartered accountant 會計師 :=iP_*#
chattles 動產 W8$ky[2R
check 支票 []v t\I
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che stub 支票存根 b85r=tm
closed account 己結清賬戶 K9*vWoP'
closing 結算
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closing entries 結賬紀錄 ~'[0-_]=f
closing stock 期末存貨 j<HBzqP%6
closing the book 結賬 <h*r
columnar journal 多欄日記賬 x2m*0D~
combination 聯合 8{t^< j$n
commission 佣金 i Sm
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commodity 商品 gNsas:iGM
common stock 普通股 f[AN=M"B"s
company 公司 *K<|E15 ,
compensation 賠償 /5l"rni
compound interest 複利 ZJ$nHS?ra
consignee 承銷人 94>EA/+Ek
consignment 寄銷 xejQ!MAB
consignor 寄銷人 8K]5fkC|
consolidated balance sheet 合併資產負債表 /.{q2]
consolidated profit and loss account 合併損益表 %]2hxTV
consolidation 合併 N}j]S{j}'
construction cost 營建成本 UcHe"mn
construction revenue 營建收入 ~^{jfHTlv
contract 合同 w[5uX>
control account 統制賬戶 X4c|*U=4
copyright 版權 zXop@"(e
corporation 公司 [%);N\o2Y
cost 成本 8,0WHivg
cost accounting 成本會計 LR:v$3 G(
cost of labour 勞工成本 )tq&l>0h
cost of production 生產成本 ,u:J"epM
cost of manufacture 製造成本 CWTPf1?eB
cost of sales 銷貨成本 eVXlQO
cost price 成本價格 iB]xYfQ&@V
credit 貸方 xksd&X:
credit note 收款通知單 "}ms|
creditor 債權人 JZa^GW:YQh
crossed check 橫線支票 Z8 X=Md8=
current account 往來活期賬戶 Cj
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current asset 流動資產
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current liability 流動負債 ]f3[I3;K
current profit and loss 本期損益 j.?c~Fh
debit 借方 hnk,U:7}
debt 債務 6/%dD DU
debtor 債務人 V>$A\AWw
deed 契據 )}/ ycTs
deferred assets 遞延資產 wb#ZRmx}
deferred liabilities 遞延負債 n0ZrgTVJ
delivery 交貨 K-a~Kr
delivery expense 送貨費 7z_
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delivery order 出貨單 _V.MmA
demand draft 即期匯票 Ke
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demand note 即期票據 B"@3Q av3
demurrage charge 延期費 )g()b"Z
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deposit 存款 s9Tp(Yr,k
deposit slip 存款單 TbUouoc
depreciation 折舊 Q1b<=,
direct cost 直接成本 rT&rv^>f
direct labour 直接人工 +;T
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director 董事 k
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discount 折扣 yGxAur=dE
discount on purchase 進貨折扣 @26gP:Um
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