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。 R8.CC1Ix
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acceptance 承兌 qJ0fQI\
account 賬戶 5d Z |!
accountant 會計員 r|,i'T
accounting 會計 N!*_La=TuH
accounting system 會計制度 uZ;D!2Q a
accounts payable 應付賬款 &=4(l|wcg
accounts receivable 應收賬款 ~|<m,)!
accumulated profits 累積利益 EbqcV\Kb
adjusting entry ?#123;整記錄 }NsUnbxT
adjustment ?#123;整 ^e+a
administration expense 管理費用 (Vo>e =q
advances 預付
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advertising expense 廣告費 52o x`t|
agency 代理 *OQG4aWy
agent 代理人 o/ui)U_
agreement 契約 ~F1:N>>_Cf
allotments 分配數 6Zn
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allowance 津貼 !0N7^Z"gtz
amalgamation 合併 m*mm\wN5
amortization 攤銷 vVL@K,q
amortized cost 應攤成本 gzeQ|m2]
annuities 年金 a')|1DnR
applied cost 已分配成本 1
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applied expense 已分配費用 %Q!`NCe+[
applied manufacturing expense 己分配製造費用 Mg^e3D1_
apportioned charge 攤派費用 SXt{k<|
appreciation 漲價 Z{H5oUk
article of association 公司章程 '?({;/L
assessment 課稅 w |l1'
assets 資產 %TsPyiYl
attorney fee 律師費 f3UXCp
audit 審計
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auditor 審計員 bO<CR
average 平均數 UUMtyf
average cost 平均成本
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bad debt 壞賬 `)QCn<
balance 餘額 R6=$u{D
balance sheet 資產負債表 j^`hzh3S
bank account 銀行賬戶 BATG FS&
bank balance 銀行結存 vVE7fq3
bank charge 銀行手續費 nVJPR
bank deposit 銀行存款 Zy_V9j[n
bank discount 銀行貼現 9aJ%`i
bank draft 銀行匯票 ;*,f<
bank loan 銀行借款 ,~?YBLw@c
bank overdraft 銀行透支 .$#r
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bankers acceptance 銀行承兌 q7&6r|w1I
bankruptcy 破產 n#=o?!_4
bearer 持票人 5^j45'%I
beneficiary 受益人 r#6_]ep}<'
bequest 遺產 SRSvot};C
bill 票據 +CI1V>6^
bill of exchange 匯票 ^gFqRbuS
bill of lading 提單 JCW\ *R
bills discounted 貼現票據 Vrvic4
bills payable 應付票據 l{D'
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bills receivable 應收票據 )$,"u4
board of directors 董事會 "kc/J*u-3
bonds 債券 3
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bonus 紅利 'KPASfC
book value 賬面價值 )*:`':_a
bookkeeper 簿記員 9+keX{/c
bookkeeping 簿記 -@ZiS^l
branch office general ledger 支店往來賬戶 +[xnZ$Iev
broker 經紀人
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brought down 接前 b?eu jxqg
brought forward 接上頁 R-P-i0~
budget 預算 F0690v0mB[
by-product 副產品 [=|jZVhT
by-product sales 副產品銷售 G-T0f
capital 股本 _FwK-?4E-
capital income 資本收益 }=!,o
capital outlay 資本支出 _$>pw<
capital stock 股本 \);4F=h}f
capital stock certificate 股票 x=#VX\5k:
carried down 移後 i9=&;_z
carried forward 移下頁 3su78e t}
cash 現金 d,by/
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cash account 現金賬戶 P/`I.p ;
cash in bank 存銀行現金 8?FbtBAn
cash on delivery 交貨收款 5cWw7V<m
cash on hand 庫存現金 $u/E\l
cash payment 現金支付 03j]d&P%d
cash purchase 現購 wK}\_2?
cash sale 現沽 b9XW9O`B
cashier 出?#123;員 ko^\HSXl
cashiers check 本票 Q%-di=
certificate of deposit 存款單折 { m|pl
certificate of indebtedness 借據 >*wtbkU
certified check 保付支票 F"N60>>
certified public accountant 會計師 \qUKP"dr
charges 費用 |A8/FU2{
charge for remittances 匯水手續費 X(7qZ
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charter 營業執照 21(p|`X
chartered accountant 會計師 !s@Rok
chattles 動產 dZ _zg<
check 支票 1 n%?l[o
che stub 支票存根 *kIc9}
closed account 己結清賬戶 &)oOeRwi].
closing 結算 -[qq(E
closing entries 結賬紀錄 nbG/c80
closing stock 期末存貨 G/v/+oX
closing the book 結賬 D/=5tOy
columnar journal 多欄日記賬 &gI ~LP
combination 聯合 3z]+uv+2J
commission 佣金 V#jWege
commodity 商品 {Ha8]y
common stock 普通股 qp}Ma8+
company 公司 7r{83_B
compensation 賠償
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compound interest 複利 TT9z_Q5~
consignee 承銷人 ,j 5&6X=1M
consignment 寄銷 kg`.[{k
consignor 寄銷人 ^V|Oxp'7_
consolidated balance sheet 合併資產負債表 3/#:~a9Q
consolidated profit and loss account 合併損益表 a" H WGY
consolidation 合併 45&8weXO:'
construction cost 營建成本 n8hRaNHl2
construction revenue 營建收入 VtOZ%h[#
contract 合同 +ht|N[
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control account 統制賬戶 +-B^Z On
copyright 版權 dCu'>G\bP
corporation 公司 A6oq.I0
cost 成本 }KD;0t4
cost accounting 成本會計 L>Mpi$L
cost of labour 勞工成本 ?6!]Nl1gr
cost of production 生產成本 m
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cost of manufacture 製造成本 .qA{x bu
cost of sales 銷貨成本 GTv#nnC
cost price 成本價格 ?m
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credit 貸方 gDIBnH
credit note 收款通知單 O@iu aeEW
creditor 債權人 >\w&6i~
crossed check 橫線支票 y&_m4Zw"
current account 往來活期賬戶 i!
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current asset 流動資產 `Bn=?9
current liability 流動負債 )fdE6
current profit and loss 本期損益 k-*Mzm]kb
debit 借方 $0^P0RAH
debt 債務 b6E<r>q
debtor 債務人 A?Wk
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deed 契據 PIXL6
deferred assets 遞延資產 gN {'UDg
deferred liabilities 遞延負債
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delivery 交貨 !6}O.Nu
delivery expense 送貨費 vKoP|z=m
delivery order 出貨單 71C42=AU
demand draft 即期匯票 [ $fJRR
demand note 即期票據 D7
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demurrage charge 延期費 US{3pkr;I]
deposit 存款 LEEC W_:
deposit slip 存款單 UhmTr[&
depreciation 折舊 wY"o`oZ
direct cost 直接成本 f f 7(
direct labour 直接人工 htP|3 B
director 董事 D5?phyC[Z
discount 折扣 I?Q+9Rmm`J
discount on purchase 進貨折扣 H6aM&r9}
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