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。 P<MNwdf(+
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acceptance 承兌 BiI`oCX
account 賬戶 ,%U'>F?
accountant 會計員 uS&NRf9A
accounting 會計 qV7nF
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accounting system 會計制度 `>N_A!pr`
accounts payable 應付賬款
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accounts receivable 應收賬款 jCxg)D7W
accumulated profits 累積利益 #9u2LK
adjusting entry ?#123;整記錄 RJ~I?{yR0[
adjustment ?#123;整 D.Z4noMA6
administration expense 管理費用 ,Vr'F
advances 預付 zMbz_22*
advertising expense 廣告費 b&xlT+GN
agency 代理 D>m!R[!o
agent 代理人 5|Hz$oU
agreement 契約 '/~j
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allotments 分配數 AA~6r[*~
allowance 津貼 9MR,3/&N
amalgamation 合併 ?n9?`8a#
amortization 攤銷 d'*:2;)g^
amortized cost 應攤成本 MNVOlo A
annuities 年金 pipqXe
applied cost 已分配成本 r0fEW9wL
applied expense 已分配費用 zqs|~W]c
applied manufacturing expense 己分配製造費用 '.1_anE]
apportioned charge 攤派費用 >q^l
appreciation 漲價 az;o7[rI^
article of association 公司章程 cUK9EOPe
assessment 課稅 Y/Q/4+
assets 資產 0pl |
attorney fee 律師費 4.qW
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audit 審計 I+g[
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auditor 審計員 7FvtWE*
average 平均數 FCPiU3
average cost 平均成本 VmTPE5d
bad debt 壞賬 mQqv{1
balance 餘額 iz5WWn^
balance sheet 資產負債表 LS{t7P9K
bank account 銀行賬戶 Avr2MaY{h
bank balance 銀行結存 ,/6 aA7(
bank charge 銀行手續費 HL34pmc
bank deposit 銀行存款 oY8S-N;(t
bank discount 銀行貼現 t182&gpd`
bank draft 銀行匯票 b@m\ca
bank loan 銀行借款 K6nGC
bank overdraft 銀行透支 7qT>wCVT
bankers acceptance 銀行承兌 C,#FH}
bankruptcy 破產 ^L
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bearer 持票人 5*IfI+}
beneficiary 受益人 0OAHD '
bequest 遺產 < rqFBq8
bill 票據 |A% Jx__
bill of exchange 匯票 3 F ke#t
bill of lading 提單 ouf91<n
bills discounted 貼現票據 \g<=n&S?
bills payable 應付票據 F3pBk)>a\
bills receivable 應收票據 |)W
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board of directors 董事會 1Kc[).O1
bonds 債券 W&Pp5KR
bonus 紅利 bL"!z"NA
book value 賬面價值 5\\a49k.p
bookkeeper 簿記員 KOHYeiry~A
bookkeeping 簿記 2c4x=%
branch office general ledger 支店往來賬戶 +?[,{WtV
broker 經紀人 QM'Db`B
brought down 接前 -`<