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。 7DQ{#Gf#G
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acceptance 承兌 VSns_>o
account 賬戶 ZZ|a`U
accountant 會計員 Qk 2^p^ T6
accounting 會計 "5:^aC]
accounting system 會計制度 >1u!(-A
accounts payable 應付賬款 -]HPDN,OB
accounts receivable 應收賬款 [*^`rQ
accumulated profits 累積利益 6vy(@z
adjusting entry ?#123;整記錄 oRH]67(Z
adjustment ?#123;整 6^_:N1@
administration expense 管理費用 pD;'uEFBQ
advances 預付 iG*@(
advertising expense 廣告費 WxO2
agency 代理 6?GR+;/
agent 代理人 av|r^zc
agreement 契約 a
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allotments 分配數 cXP*?N4Cf
allowance 津貼 [l"|x75-
amalgamation 合併 2UqLV^ZY
amortization 攤銷 R
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amortized cost 應攤成本 vw(X9xa
annuities 年金 D2<(V,h9
applied cost 已分配成本 {-?^j{O0.
applied expense 已分配費用 $hv o^$
applied manufacturing expense 己分配製造費用 O.OPIQ=?:w
apportioned charge 攤派費用 hdW}._
appreciation 漲價 /*Xr^X6
article of association 公司章程 W>[0u3
assessment 課稅 b/^i
assets 資產 N_<wiwI
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attorney fee 律師費 %#7NCd
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audit 審計 W`auQO
auditor 審計員 !Miw.UmPm
average 平均數 NHI(}Ea|]
average cost 平均成本 W:5,zFW
bad debt 壞賬 Q)vf>LwC2S
balance 餘額 p@`]9tLP(K
balance sheet 資產負債表 M`m-@z
bank account 銀行賬戶
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bank balance 銀行結存 '8RBR%)y
bank charge 銀行手續費 m[l[yUw#
bank deposit 銀行存款 VAGQR&T?
bank discount 銀行貼現 {|:ro!&
bank draft 銀行匯票
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bank loan 銀行借款 B}OM:0
bank overdraft 銀行透支 xhq-$"B
bankers acceptance 銀行承兌 5SOl:{A+
bankruptcy 破產 FR5P;Yz%H
bearer 持票人 A!xx#+M
beneficiary 受益人 6sE%] u<V
bequest 遺產 PRTn~!Z0
bill 票據 pGO=3=O
bill of exchange 匯票 :U>[*zE4&
bill of lading 提單 hzR1O(
bills discounted 貼現票據 .A6i?iROe
bills payable 應付票據 u(kacQ7
bills receivable 應收票據 0 rge]w.X
board of directors 董事會 TAd~#jB9
bonds 債券 E![Ye@w
bonus 紅利
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book value 賬面價值 +c+i~5B4
bookkeeper 簿記員 w6cW7}ZD,
bookkeeping 簿記 r0xmDJ@y
branch office general ledger 支店往來賬戶 Ad%3 fvn
broker 經紀人 m@A?'gD
brought down 接前 V$OZC;4
brought forward 接上頁 T ?HG}(2
budget 預算 >5%;NI5
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by-product 副產品 1ha
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by-product sales 副產品銷售 P
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capital 股本
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capital income 資本收益 $27QY
capital outlay 資本支出 q
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capital stock 股本 OQ=0>;>
capital stock certificate 股票 p$S\l] ,
carried down 移後 !Au
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carried forward 移下頁 )0\"8}!
cash 現金 45
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cash account 現金賬戶 ,SVl>~!
cash in bank 存銀行現金 4lCEzWo[/
cash on delivery 交貨收款 D# Gf.c
cash on hand 庫存現金 vGST{Lz;
cash payment 現金支付 Q"(*SA+-|
cash purchase 現購 <meQ
cash sale 現沽 ,SZYZ 25
cashier 出?#123;員 e]!`Cl-f80
cashiers check 本票 \H&8.<HJ
certificate of deposit 存款單折 VnU/_#n
certificate of indebtedness 借據 O_S%PX
certified check 保付支票 !:^?GN #~x
certified public accountant 會計師 x 8_nLZ
charges 費用 *mVQN1
charge for remittances 匯水手續費 :svKE.7{
charter 營業執照 R?Ou=
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chartered accountant 會計師 X?B\+dq
chattles 動產 %@,!
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check 支票 m|by^40A(
che stub 支票存根 R5b!Ao
closed account 己結清賬戶 ey/=\@[p
closing 結算 E&_q"jJRi
closing entries 結賬紀錄 rm5@
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closing stock 期末存貨 0e,U&B<W
closing the book 結賬 lK2=[%,~
columnar journal 多欄日記賬 Hl*V i3bQU
combination 聯合 H'_ v
commission 佣金
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commodity 商品 Hgk@I;
common stock 普通股 {yCE >F\
company 公司 :G8:b.
compensation 賠償 |!?lwBs4
compound interest 複利 $E@U-=m
consignee 承銷人 \b6vu^;p
consignment 寄銷 VLP'3 qX
consignor 寄銷人 <t"KNKI
consolidated balance sheet 合併資產負債表 V/@7XAt
consolidated profit and loss account 合併損益表 yBYZ? gc
consolidation 合併 pl.x_E,HP
construction cost 營建成本 9cJ1J7y
construction revenue 營建收入 m2x=Qv][@c
contract 合同 \jCN ]A<
control account 統制賬戶 Ja[7/
copyright 版權 2,^U8/
corporation 公司 h~r&7G@[}
cost 成本 M/5+AsT
cost accounting 成本會計 \T:*tgU
cost of labour 勞工成本 Id<O/C
cost of production 生產成本 d cG)ql4d
cost of manufacture 製造成本 HbZFL*2x3
cost of sales 銷貨成本 o
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cost price 成本價格 g><itA?
credit 貸方 ? \p,s-CR:
credit note 收款通知單 ,w|Or}h]7
creditor 債權人 6Q~(ibKx
crossed check 橫線支票 ~RU-N%Kn
current account 往來活期賬戶 ypy
current asset 流動資產 RemjiCE0'
current liability 流動負債 h{/lW#[
current profit and loss 本期損益 !S}d?8I6
debit 借方 8}.V[,]6
debt 債務 j9g0k<eg
debtor 債務人 8 \Uy
deed 契據 mXK7y.9\
deferred assets 遞延資產 OeYZLC(
deferred liabilities 遞延負債 y.,li<
delivery 交貨 z>A;|iL
delivery expense 送貨費 <6STw
delivery order 出貨單 n?S~(4%
demand draft 即期匯票 GbfA-\
demand note 即期票據 5}|bDJ$% _
demurrage charge 延期費 O3En+m~3n)
deposit 存款 xO
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deposit slip 存款單 & oj$h
depreciation 折舊 Mq Q'Kjo
direct cost 直接成本 ^EZ?wdL
direct labour 直接人工 v:zKn[;o
director 董事 iNG =x
discount 折扣 8\BYm|%aa
discount on purchase 進貨折扣 6vr8rJ-
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