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。 +
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acceptance 承兌 /evh .S
account 賬戶 .II'W3Fr
accountant 會計員 "fmJ;W;#1
accounting 會計 lc/2!:g
accounting system 會計制度 JEAqSZak#
accounts payable 應付賬款 R.RCa$
accounts receivable 應收賬款 ?pVODnP k
accumulated profits 累積利益 !}vz_6)
adjusting entry ?#123;整記錄 ,Wdyg8&.
adjustment ?#123;整 T*H4kM
administration expense 管理費用 EM([N*8o
advances 預付 :{Y,Nsa
advertising expense 廣告費 V8N<%/A=
agency 代理 BzgDhDj
agent 代理人 8p!PR^OM@
agreement 契約 +6TKk~0e^
allotments 分配數 Nd( $s[
allowance 津貼 W*_ifZ0s.
amalgamation 合併 z24-hC
amortization 攤銷 .lE"N1
amortized cost 應攤成本 Zwq_&cJK
annuities 年金 [PU.lRq
applied cost 已分配成本 6Es-{u(,
applied expense 已分配費用 4e5Ka{# <
applied manufacturing expense 己分配製造費用 L'Wcb
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apportioned charge 攤派費用 eH6#'M4+\
appreciation 漲價 2R1W[,Ga!
article of association 公司章程 ",K6zALJ
assessment 課稅 czT$mKj3
assets 資產 0_j! t
attorney fee 律師費 sDwSEg>#B
audit 審計 '7xY,IY
auditor 審計員
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average 平均數 $QY(7Z"
average cost 平均成本 }2{%V^D)r
bad debt 壞賬 {X<
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balance 餘額 AFY;;_Xks
balance sheet 資產負債表 ?= fJ
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bank account 銀行賬戶 O!|:ZMjF
bank balance 銀行結存 Ig=4Z*au!g
bank charge 銀行手續費 6x.#K9@q4
bank deposit 銀行存款 #q=?Zu^Da
bank discount 銀行貼現 3 =S.-
bank draft 銀行匯票 0phGn+"R
bank loan 銀行借款 sF} E=lY
bank overdraft 銀行透支 N2~Nc"L
bankers acceptance 銀行承兌 ABx0IdOcI
bankruptcy 破產 @F=4B0=
bearer 持票人 Kj}}O2
beneficiary 受益人 dM$]OAT
bequest 遺產
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bill 票據 9BF#R<}h
bill of exchange 匯票
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bill of lading 提單 \BS^="AcpP
bills discounted 貼現票據 '|6j1i0x
bills payable 應付票據 {=&