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。 $(r/N"6)O2
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acceptance 承兌 W>o>Y$H
account 賬戶 ${F4x "x
accountant 會計員 (a9>gLI0
accounting 會計 ng{"W|
accounting system 會計制度 0! W$Cz[
accounts payable 應付賬款 lVYrP|#
accounts receivable 應收賬款 d7]~t
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accumulated profits 累積利益 WAUgbImc{
adjusting entry ?#123;整記錄
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adjustment ?#123;整 ls@j8bVv^
administration expense 管理費用 z[sP/{~z
advances 預付 ?r'2GR2Sk4
advertising expense 廣告費 &cSZ?0R
agency 代理 cuoZ:Wh
agent 代理人 6bwzNY 7
agreement 契約 ZnAXb S
allotments 分配數 ccY! OSae
allowance 津貼 X-<l+WP
amalgamation 合併 /wX5>^
amortization 攤銷 IZs NMY
amortized cost 應攤成本 Fd;%wWY.zm
annuities 年金 [e`e bn[C
applied cost 已分配成本 :V!F~
applied expense 已分配費用 rQsY
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applied manufacturing expense 己分配製造費用 @~CXnc0
apportioned charge 攤派費用 V^%P}RFMc
appreciation 漲價 !zQbF&>
article of association 公司章程 fZgEJsr
assessment 課稅 KL\hV .6
assets 資產 v+vM:At4
attorney fee 律師費 AF\gB2^
audit 審計 _Q9I
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auditor 審計員 >pm`(zLn
average 平均數 l{mC|8X
average cost 平均成本 +GvPJI
bad debt 壞賬 P[%nD cB
balance 餘額 IBz)3gj J
balance sheet 資產負債表 X]4j&QB
bank account 銀行賬戶 _J X>
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bank balance 銀行結存 fZavZ\qU
bank charge 銀行手續費 JFu9_=%+
bank deposit 銀行存款 <lgX=wx L
bank discount 銀行貼現 gVI{eoJ
bank draft 銀行匯票 NHQi_U
bank loan 銀行借款
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bank overdraft 銀行透支 A4daIhP
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bankers acceptance 銀行承兌 dT7!+)s5-
bankruptcy 破產 Fv-~v&
bearer 持票人 P$zhMnAAN
beneficiary 受益人
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bequest 遺產 lw43|_'G-t
bill 票據 dUH+7.\
bill of exchange 匯票 -BC`p 8
bill of lading 提單 6E{(_i
bills discounted 貼現票據 9UCA&n
bills payable 應付票據 <!q_
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bills receivable 應收票據 ]@uuB\u
board of directors 董事會 b ;>?m
bonds 債券 ^Rb*mI
bonus 紅利 \DcO.`L
book value 賬面價值 MNf^ml[
bookkeeper 簿記員 @xeJ$
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bookkeeping 簿記 >o1,Y&