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。 %0S3V[4I
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acceptance 承兌 xT3BHnQ(
account 賬戶 pj\u9
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accountant 會計員 ep!Rf:
accounting 會計 "3X2VFwoJ
accounting system 會計制度 [>jbhV'
accounts payable 應付賬款 t|w_i-&b,
accounts receivable 應收賬款 k0OYJ/
accumulated profits 累積利益 F%@A6'c
adjusting entry ?#123;整記錄 qmkAg }2
adjustment ?#123;整 E
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administration expense 管理費用 S5gyr&dm
advances 預付 ef8s<5"4
advertising expense 廣告費 %R}qg6dL
agency 代理 8r*E-akuyr
agent 代理人 d`QN^)F0#
agreement 契約 w#ZoZZ wh
allotments 分配數 ]i|h(>QWP
allowance 津貼 sQYkQ81
amalgamation 合併 &fDIQISC
amortization 攤銷 Gw}%{=D9
amortized cost 應攤成本 4X!/hI=jq
annuities 年金 7o7)0l9!
applied cost 已分配成本 0\X\izQ5
applied expense 已分配費用 JB%',J
applied manufacturing expense 己分配製造費用 xsIY7Ss U
apportioned charge 攤派費用 `LrHKb
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appreciation 漲價 Y4J3-wK5
article of association 公司章程 u}#(.)a:
assessment 課稅 aZH:#lUlj
assets 資產 qrb[
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attorney fee 律師費 !44/sr'
audit 審計 6/f7<
auditor 審計員 >BV^H.SO|1
average 平均數 $jjfC
average cost 平均成本 fW{(lPx
bad debt 壞賬 (o 5s"b
balance 餘額 :">!r.Q
balance sheet 資產負債表 %vn|k[nD
bank account 銀行賬戶 ~k"=4j9
bank balance 銀行結存 R"-mKT}
bank charge 銀行手續費 `{f}3bO7C
bank deposit 銀行存款 G0CW}e@)
bank discount 銀行貼現 .UQzPnK
bank draft 銀行匯票 Lz
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bank loan 銀行借款 '*Z1tDFS
bank overdraft 銀行透支 S.mG?zbw
bankers acceptance 銀行承兌 S-a]j;U
bankruptcy 破產 ;!>rnxB?4
bearer 持票人 D@,6M#SK
beneficiary 受益人 :,3C 0T3r
bequest 遺產 9)h"-H;5:
bill 票據 eVEV}`X
bill of exchange 匯票 xzdf^Ce
bill of lading 提單 B~'vCuE
bills discounted 貼現票據 &p