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。 I@ch 5vl4
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acceptance 承兌 eN%Ks
account 賬戶 zu}h3n5
accountant 會計員 P$@5&/]
accounting 會計 H+; _fd
accounting system 會計制度 Z$,1Tk"O/s
accounts payable 應付賬款 ~2~KcgPsq
accounts receivable 應收賬款 .J~iRhVOF
accumulated profits 累積利益
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adjusting entry ?#123;整記錄 +gOCl*L
adjustment ?#123;整 ];1z%.
administration expense 管理費用 (G"b)"Qum
advances 預付 "0g1'az}
advertising expense 廣告費 >;QkV6i7
agency 代理 u:N/aaU=
agent 代理人 +6f5uMKUvs
agreement 契約 ;=Bf&hY&
allotments 分配數 D;<Qm,[
allowance 津貼 @-;-DB]j
amalgamation 合併 "31GC7
amortization 攤銷 Gn;eh~uw;l
amortized cost 應攤成本 Xt8;Pl
annuities 年金 wLU w'Ai
applied cost 已分配成本 N`grr{*_
applied expense 已分配費用 &^4W+I{H
applied manufacturing expense 己分配製造費用 |zvxKIW;wd
apportioned charge 攤派費用 qB7.LR*
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appreciation 漲價 $RKd@5XP
article of association 公司章程 7s5?^^
assessment 課稅 :%A1k2
assets 資產 m5zP|s1`['
attorney fee 律師費 mb?DnP,z
audit 審計 4%p5X8|\ih
auditor 審計員 (1(3:)@S6
average 平均數 H U$:x"AW
average cost 平均成本 ,q/K&'0`
bad debt 壞賬 _>A])B
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balance 餘額 9))%tYN
balance sheet 資產負債表 &6MGPh7T
bank account 銀行賬戶 ^$_ifkkLz
bank balance 銀行結存 pLBp[GQ
bank charge 銀行手續費 ; ZL<7tLDb
bank deposit 銀行存款 +B_q? 6pR
bank discount 銀行貼現 *u7C){)gr[
bank draft 銀行匯票 8+
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bank loan 銀行借款 &N*S
bank overdraft 銀行透支 0} liK
bankers acceptance 銀行承兌 >H5BY9]I
bankruptcy 破產 q&Q* gEFK
bearer 持票人 L|6c lGp
beneficiary 受益人 Ua V9T:)x
bequest 遺產 g;v{JB
bill 票據 68)z`JI|<)
bill of exchange 匯票 / vje='[!
bill of lading 提單 \fU{$
bills discounted 貼現票據 d)r=W@tF]
bills payable 應付票據 *
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