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。 LLE\ ;,bv
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acceptance 承兌 La&?0P A
account 賬戶 hgt@Mb
accountant 會計員 _XLGXJ[B
accounting 會計 :iW+CD)j
accounting system 會計制度 -E,
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accounts payable 應付賬款 V`*N2ztSL
accounts receivable 應收賬款 f.Wip)g
accumulated profits 累積利益 L9(mY `d>"
adjusting entry ?#123;整記錄 _}8hEv
adjustment ?#123;整 )S41N^j.
administration expense 管理費用 hp ?4w) ,
advances 預付 H?-Byi
advertising expense 廣告費 KVQ^-^
agency 代理 OR84/^>
agent 代理人 KtTlc#*KU
agreement 契約 &>Zm gz
allotments 分配數 ybsQ[9_36
allowance 津貼 ]B8`b
amalgamation 合併 3<Qe'd
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amortization 攤銷 Y#aL]LxZE
amortized cost 應攤成本 n=t50/jV3=
annuities 年金 <%d/"XNg[D
applied cost 已分配成本 OH.lAF4E(
applied expense 已分配費用 pxf(C<y6_
applied manufacturing expense 己分配製造費用 _p;>]0cc.
apportioned charge 攤派費用 B49:
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appreciation 漲價 z4CqHS~%
article of association 公司章程 ..FEyf
assessment 課稅 Q,pnh!.-c
assets 資產 Dnx` !
attorney fee 律師費 dJYsn+
audit 審計 5"
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auditor 審計員 j@g`Pm%u`
average 平均數 ANIx0*Yl(
average cost 平均成本 c5 ^CWk K
bad debt 壞賬 ^/'zU,
balance 餘額 <Zb~tYp
balance sheet 資產負債表 ~PaEhj&8
bank account 銀行賬戶 OKW}8 qM
bank balance 銀行結存 g|STeg g
bank charge 銀行手續費 @k+&89@G
bank deposit 銀行存款 AW{"9f4
bank discount 銀行貼現 FX1[ 2\
bank draft 銀行匯票 %:/@1r7o>
bank loan 銀行借款 xh6Yv%\@
bank overdraft 銀行透支 |DUW
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bankers acceptance 銀行承兌 Mz59ac
bankruptcy 破產 /RG>n
bearer 持票人 -BV8,1
beneficiary 受益人 0H9UM*O
bequest 遺產 fBj-R~;0
bill 票據 G 6r2
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bill of exchange 匯票 XRQz~Py
bill of lading 提單 nYFM^56>_
bills discounted 貼現票據 $O'IbA
bills payable 應付票據 1 eP`
bills receivable 應收票據 G'#f*) f
board of directors 董事會 `;~A
bonds 債券 p<Oz"6_/~
bonus 紅利 -- >q=hlA
book value 賬面價值 mJU1n
bookkeeper 簿記員 |Eyn0\OA
bookkeeping 簿記 5&