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。 ?<STl-]&
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acceptance 承兌 T.pc3+B8N
account 賬戶 <3!Q Xc
accountant 會計員 T&+y~c[au
accounting 會計 Mq52B_
accounting system 會計制度 4KB>O)YNg'
accounts payable 應付賬款 raJv
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accounts receivable 應收賬款 0[.T`tpN'
accumulated profits 累積利益 $d5}OI"g
adjusting entry ?#123;整記錄 *u ]aWx
adjustment ?#123;整 `&URd&ouJD
administration expense 管理費用 'g:.&4x_w
advances 預付 'f-8P
advertising expense 廣告費 )Y:C'*.r
agency 代理 U5ME`lN*`
agent 代理人 "ifv1KZ#
agreement 契約 %gEgpJd
allotments 分配數 8:fq!m
allowance 津貼 v\dP
amalgamation 合併 `Jn2(+
amortization 攤銷 GD0Q`gWNe
amortized cost 應攤成本 2Z+:^5
annuities 年金 HpIWH*
applied cost 已分配成本 #j4RX:T*[
applied expense 已分配費用 ~PyZh5x
applied manufacturing expense 己分配製造費用 6h?)x
apportioned charge 攤派費用 <lTLz$QE
appreciation 漲價 <op|yh3Jkk
article of association 公司章程
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assessment 課稅 S`pB EM
assets 資產 JKA%$l0
attorney fee 律師費 c'
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audit 審計 L\xR<m<,
auditor 審計員 "Z)zKg
average 平均數 W~j>&PK,?
average cost 平均成本 @ RP?)*8}&
bad debt 壞賬 +g&M@8XO&
balance 餘額 Xxr"Gc[
balance sheet 資產負債表 GTke<R
bank account 銀行賬戶 [oOV@GE
bank balance 銀行結存 6cXZ3;a
bank charge 銀行手續費 ZoR6f\2M
bank deposit 銀行存款 yb) a
bank discount 銀行貼現 x9\]C'*sO
bank draft 銀行匯票 =F09@C,
bank loan 銀行借款 65l9dM2
bank overdraft 銀行透支 tHV+#3h
bankers acceptance 銀行承兌 6#kmV
bankruptcy 破產 Y2}m/7aF
bearer 持票人 _2X6c,
beneficiary 受益人 1!;4I@W(I)
bequest 遺產 ht2J,
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bill 票據 !q 9PO
bill of exchange 匯票 $0*D7P^8
bill of lading 提單 t8.^Y TI
bills discounted 貼現票據 ` >[Offhd
bills payable 應付票據 O% 8>siU
bills receivable 應收票據 X*t2h3"}
board of directors 董事會 mD7kOOMY
bonds 債券 L[tq@[(IJ
bonus 紅利 Bhk@0\a
book value 賬面價值 [D2<)
bookkeeper 簿記員 =-]
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bookkeeping 簿記 \m#{{SGm
branch office general ledger 支店往來賬戶 m8Rt>DY
broker 經紀人 YL/B7^fd8
brought down 接前 |LirjC4
brought forward 接上頁 7A^L
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budget 預算 A8
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