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。 r"sK
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acceptance 承兌 NF8'O
account 賬戶 5Iine n3>
accountant 會計員 "HX,RJ
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accounting 會計 `2-6Qv
accounting system 會計制度 44C"Pl
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accounts payable 應付賬款 GOrDD
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accounts receivable 應收賬款 sQUJ]h
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 v;m`d{(i2
adjustment ?#123;整 N3dS%F,_
administration expense 管理費用 < %@e<,8
advances 預付 tljZE)
advertising expense 廣告費 ~Cc%!4f'
agency 代理 [d
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agent 代理人 KmS$CFsGL
agreement 契約 t|-TG\Q X
allotments 分配數 _3@[S
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allowance 津貼 KYa}k0tVAp
amalgamation 合併 S:2M9nC
amortization 攤銷 [PG#5.jwQ
amortized cost 應攤成本 7q\&
annuities 年金 E)w6ZwV
applied cost 已分配成本 *Z}^T:3iw}
applied expense 已分配費用 #J=^CE
applied manufacturing expense 己分配製造費用 ASGV3r(
apportioned charge 攤派費用 F{*{f =E!B
appreciation 漲價 }_Y&kaM
article of association 公司章程 Qp>'V<%m-
assessment 課稅 p G|-<6WY
assets 資產 ^4MRG6G
attorney fee 律師費 A c^hZ.qPz
audit 審計 XBx&&
auditor 審計員 zplAH!s5''
average 平均數 a(.q=W
average cost 平均成本 B|9
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bad debt 壞賬 %!P^se
balance 餘額 ~dc
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balance sheet 資產負債表 +"J2k9E
bank account 銀行賬戶 .-ihxEbzr
bank balance 銀行結存 ;OC~,?O5
bank charge 銀行手續費 ZkWX4?&OMt
bank deposit 銀行存款 78M%[7Cq<i
bank discount 銀行貼現 {7d(B1[1
bank draft 銀行匯票 iA.:{^_)09
bank loan 銀行借款 F:$*0!
bank overdraft 銀行透支 +"} #4
bankers acceptance 銀行承兌 `L~gERW#
bankruptcy 破產 T-MC|>pv
bearer 持票人 s!73To}>
beneficiary 受益人 =Jyi9VN=&
bequest 遺產 9}-;OJe
bill 票據 \d
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bill of exchange 匯票 %Z~0v
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bill of lading 提單 DP@F-Q4
bills discounted 貼現票據 A4K8DP
bills payable 應付票據 o|7ztpr
bills receivable 應收票據 9U]3B)h%m
board of directors 董事會 LI}@qL
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bonds 債券 \9t/*%:
bonus 紅利 H8!;
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book value 賬面價值 2^aXXPC
bookkeeper 簿記員 9 AWFjoXl"
bookkeeping 簿記 4De2miq
branch office general ledger 支店往來賬戶 \wR;N/tg
broker 經紀人 2I[(UMI$7
brought down 接前 .n\j<Kq
brought forward 接上頁 (e"\%p`
budget 預算 62.)fCQ^
by-product 副產品 _^ZBSx09)
by-product sales 副產品銷售 $G<!+^T
capital 股本 `8 Ann~Z|k
capital income 資本收益 k,,Bf-?
capital outlay 資本支出 Vq&}i~
capital stock 股本 -3GlpC22
capital stock certificate 股票 :DG7Z
carried down 移後 F:~k4uTW\b
carried forward 移下頁 S7v# `#
cash 現金 S^Mx=KJG
cash account 現金賬戶 f7_V ]
cash in bank 存銀行現金 r }S>t~p:
cash on delivery 交貨收款 `G'Z,P-a
cash on hand 庫存現金 H |%'$oWp
cash payment 現金支付 ]mR!-Fqj
cash purchase 現購 vu@@!cT6e
cash sale 現沽 0<[g7BbR
cashier 出?#123;員 jp+s[rRc\{
cashiers check 本票 BMdcW
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certificate of deposit 存款單折 7lUnqX.
certificate of indebtedness 借據 ooA%/
certified check 保付支票 P.
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certified public accountant 會計師 'O^<i`8U]
charges 費用 dKpUw9C#/
charge for remittances 匯水手續費 %#7
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charter 營業執照 GMKY1{
chartered accountant 會計師 7`J= PG$A
chattles 動產 o_C]O"
check 支票 9dCf@5]
che stub 支票存根 /Ue_1Efa
closed account 己結清賬戶 GHRr+
closing 結算 c#zx" ,K
closing entries 結賬紀錄 'wA4yJ<
closing stock 期末存貨 M@]@1Q.p
closing the book 結賬 +.J/7gD
columnar journal 多欄日記賬 7pO/!
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combination 聯合 D KRF#*[=d
commission 佣金 z1m-t#v:
commodity 商品 nN%Zed2O@6
common stock 普通股 kInU,/R*
company 公司
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compensation 賠償
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compound interest 複利 o`M.v[O
consignee 承銷人 h $)4%Fy
consignment 寄銷 P`L, eYc
consignor 寄銷人 /0YO`])"
consolidated balance sheet 合併資產負債表
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consolidated profit and loss account 合併損益表
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consolidation 合併 ;;
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construction cost 營建成本 W`F?j-4
construction revenue 營建收入 KY+BXGW*
contract 合同 6<o2 0(?
control account 統制賬戶 %7A?gY81
copyright 版權 Z8I0v$LjR
corporation 公司 `^df la
cost 成本 9P& \2/ {
cost accounting 成本會計 ,lFhLj
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cost of labour 勞工成本 m\f}?t
cost of production 生產成本 SnVb D<
cost of manufacture 製造成本 }u+cS[#-
cost of sales 銷貨成本 wCt!.<, .
cost price 成本價格 G2yQHTbl
credit 貸方 ?wVq5^ e
credit note 收款通知單 l.uW>AoLh
creditor 債權人 =sUrSVUeU
crossed check 橫線支票 bScW<DZJ-
current account 往來活期賬戶 Ay|K>
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current asset 流動資產 >Yx,%a@~R
current liability 流動負債 4W<8u(
current profit and loss 本期損益 ,In}be$:
debit 借方 AP9>_0=
debt 債務 oAF#bj_f
debtor 債務人 'MQJt2QU9{
deed 契據 /Jc54d
deferred assets 遞延資產 '_l5Br73=
deferred liabilities 遞延負債 #{g6'9PMz
delivery 交貨 ebiOR1)sN
delivery expense 送貨費 |$D`*
delivery order 出貨單 aa&\HDh *
demand draft 即期匯票 nEgYypwr
demand note 即期票據 _i2guhRs*Q
demurrage charge 延期費 }K|40oO5
deposit 存款 }8dS[-.
deposit slip 存款單 ZjveXrx
depreciation 折舊 $H"(]>~
direct cost 直接成本 T:g=P@
direct labour 直接人工 lNx:_g:SrZ
director 董事 5GwzG<.\^_
discount 折扣 uF\ ;m.
discount on purchase 進貨折扣 1q/Q@O
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