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。 GLQ1rT
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acceptance 承兌 $r *7)/
account 賬戶 [?iA`#^d
accountant 會計員 /1ooOq]
accounting 會計 p#hs8xz
accounting system 會計制度 hH[UIe
accounts payable 應付賬款 /c'3I
accounts receivable 應收賬款 DvHcT]l>5
accumulated profits 累積利益 z:-a7_
adjusting entry ?#123;整記錄 /9 NQ u
adjustment ?#123;整 @'j=oTT
administration expense 管理費用 SkBa- *MC
advances 預付
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649ZB
advertising expense 廣告費 )9Mm
L-7K
agency 代理 :TJv<NZi'
agent 代理人 H !Z=}>TN
agreement 契約 wx nD3
allotments 分配數 (f^WC,
allowance 津貼 T`7;Rl'Q
amalgamation 合併 -;&aU;k
amortization 攤銷 }GJIM|7^
amortized cost 應攤成本 _R<eWp
annuities 年金 l-xKfp`
applied cost 已分配成本 ~[dU%I>L^
applied expense 已分配費用 )$Xd#bzD|
applied manufacturing expense 己分配製造費用 jnsV'@v8Nj
apportioned charge 攤派費用 !c[(#g
appreciation 漲價 Da*=uW9
article of association 公司章程 zOD5a=[1
assessment 課稅 |E-/b6G
assets 資產 +gqtW86
attorney fee 律師費 -FV$Sne
audit 審計 2%U)y;$m2
auditor 審計員 #-dfG.*
average 平均數 6Ae <W7
average cost 平均成本 DKgwi'R
bad debt 壞賬 MEMD8:['
balance 餘額 a
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balance sheet 資產負債表 j9Ptd$Uj
bank account 銀行賬戶 #7I,.DUy[
bank balance 銀行結存 Yh)
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bank charge 銀行手續費 Wm$(b2t
bank deposit 銀行存款 \GS]jhEtn
bank discount 銀行貼現 3IQ)%EN
bank draft 銀行匯票 OY7\*wc:
bank loan 銀行借款 6*cG>I.Z
bank overdraft 銀行透支 n_\VG[f
bankers acceptance 銀行承兌 rq?:I:0
bankruptcy 破產 *t J+!1
bearer 持票人 P3V=DOG"
beneficiary 受益人 _Qg^>}]A1
bequest 遺產 }ozlED`E
bill 票據 Ab`mID:
bill of exchange 匯票 bg;NBoZd
bill of lading 提單 . [DCL
bills discounted 貼現票據 yE[
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bills payable 應付票據 $~vy,^
bills receivable 應收票據 JF!?i6V
board of directors 董事會 s2A3.SN
bonds 債券 B5h-JON]-
bonus 紅利 v9R#=m/=
book value 賬面價值 #A<|hh
bookkeeper 簿記員 >(5*y=\i
bookkeeping 簿記 `l,=iy$
branch office general ledger 支店往來賬戶 ''Fy]CwH(
broker 經紀人 meunAEe
brought down 接前 H?98
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brought forward 接上頁 +;~JHx.~X
budget 預算 N<o3pX2i]
by-product 副產品 Fgq"d7` 9@
by-product sales 副產品銷售 4q#6.E;yy
capital 股本 %}jwuNGA
capital income 資本收益 vRa|lGeW
capital outlay 資本支出 N"MK 0k
capital stock 股本 fTiqY72h
capital stock certificate 股票 TY~8`+bJ
carried down 移後 ]jiM
carried forward 移下頁 'W>Bz,M6yo
cash 現金 Q!K@
cash account 現金賬戶 dA>=#/"
cash in bank 存銀行現金 V\^rs41$;
cash on delivery 交貨收款 02E-|p;
cash on hand 庫存現金 jv7-i'I@
cash payment 現金支付 PmOm>
cash purchase 現購 !GI*R2<W
cash sale 現沽 h-
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cashier 出?#123;員 ].53t"*
cashiers check 本票 Qr]xj7\@i
certificate of deposit 存款單折 &.z: i5&o!
certificate of indebtedness 借據 UwOZBF<
certified check 保付支票 W
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certified public accountant 會計師 ULc oti=,
charges 費用 {a`t1oX(
charge for remittances 匯水手續費 #(&!^X3
charter 營業執照 lJ.:5$2H
chartered accountant 會計師 cF!ygz//
chattles 動產 $z,lq#zzl
check 支票 "jBrPCB
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che stub 支票存根 5=%:CN!/@p
closed account 己結清賬戶 @igGfYy
closing 結算 K3*8JF7_F
closing entries 結賬紀錄 $;NxO0$
closing stock 期末存貨 7=C$*)x
closing the book 結賬 {^>dQ+S x7
columnar journal 多欄日記賬 O="#yE)
combination 聯合 j`jF{k b
commission 佣金 r&sm&4)p-5
commodity 商品 1A\Jh3;Q
common stock 普通股 (|%YyRaX
company 公司 .;j} :<
compensation 賠償
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compound interest 複利 ]la8MaZ<