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。 y\FQt];z)
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acceptance 承兌 Et 0gPX-
account 賬戶 S5).\1m h[
accountant 會計員 ]46h!@~aC
accounting 會計 T9yI%;D
accounting system 會計制度 + ~V%
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accounts payable 應付賬款 /@`"&@W'
accounts receivable 應收賬款 lQIg0G/3
accumulated profits 累積利益 V^s, 3C
adjusting entry ?#123;整記錄 )z7CT|h7S
adjustment ?#123;整 fbApE
administration expense 管理費用 y" =?l
advances 預付 ?p{-Yp*h
advertising expense 廣告費 G#7*O`
agency 代理 ]3v)3Wp
agent 代理人 Hk}P
agreement 契約 4
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allotments 分配數 Es[3Ppz
allowance 津貼 D[>:az`
amalgamation 合併 WL+EpNKSf
amortization 攤銷 !zK"y[V
amortized cost 應攤成本 z>!./z]p
annuities 年金 }9ulHiR
applied cost 已分配成本 }R*%q
applied expense 已分配費用 t]B`>SL3W
applied manufacturing expense 己分配製造費用 ~B
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apportioned charge 攤派費用 8(? &=>@
appreciation 漲價 (Nzh1ul\}
article of association 公司章程 "-:H$
assessment 課稅 t ]BG)]
assets 資產 Yup#aeXY/
attorney fee 律師費 OdNo2SO
audit 審計 u&*[
auditor 審計員 PS~_a
average 平均數 X!hzpg(`hR
average cost 平均成本 &&;.7E
bad debt 壞賬 T$kuv`?
balance 餘額 CV[ 9i
balance sheet 資產負債表 'A[PUSEE
bank account 銀行賬戶 P,8TO-e7
bank balance 銀行結存 @0@WklA
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bank charge 銀行手續費 zeGWM,!
bank deposit 銀行存款 /%g@ ;
bank discount 銀行貼現 3ko
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bank draft 銀行匯票 +wj}x?ZeV
bank loan 銀行借款 %0&,_jM/9
bank overdraft 銀行透支 p4uzw
bankers acceptance 銀行承兌 6EY\
bankruptcy 破產 7b~uU@L`
bearer 持票人 h7eb/xEto
beneficiary 受益人
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bequest 遺產 &tUX(
bill 票據 N(i.E5&9
bill of exchange 匯票 GYtgw9 "Y
bill of lading 提單 *lDVV,T'}w
bills discounted 貼現票據 PC5$TJnj3
bills payable 應付票據 1#L%Q(G
bills receivable 應收票據 1TEKq#t;y
board of directors 董事會 q"269W:
bonds 債券 $mT)<N ;w
bonus 紅利 |QZ
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book value 賬面價值 6# bTlmcg
bookkeeper 簿記員 [$} \Gv
bookkeeping 簿記 +6:
branch office general ledger 支店往來賬戶 e6*,MnqBh
broker 經紀人 JV,h1/a("
brought down 接前 QUkP&