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。 P8B
v3
LsnM5GU7
acceptance 承兌 0@yHT-Dy
account 賬戶 [lqwzW{(UN
accountant 會計員 DAG2pc8zA
accounting 會計 u6AReL'f
accounting system 會計制度 :t6w+h
accounts payable 應付賬款 ZkW,
accounts receivable 應收賬款 gL(ny/Ob9
accumulated profits 累積利益 Uj)~ >V'
adjusting entry ?#123;整記錄 V fJYYR
adjustment ?#123;整 jmbwV,@Q2
administration expense 管理費用 8'Z#sM^E
advances 預付 4|uh&4"*@W
advertising expense 廣告費 1 f ]04TI
agency 代理
,%#FK|
agent 代理人 r=<Oy1m/
agreement 契約 !F*7Mif_E
allotments 分配數 OAMsqeWYA
allowance 津貼 {$,e@nn
amalgamation 合併 9Xt5{\PJ
amortization 攤銷 C`z[25o
amortized cost 應攤成本 hHsCr@i
annuities 年金 XO+^
q9
applied cost 已分配成本 4tR:O#($V
applied expense 已分配費用 ;Ft_ Xiq
applied manufacturing expense 己分配製造費用 %vvA'WG
apportioned charge 攤派費用 +_tK \MN
appreciation 漲價 05mjV6j7m
article of association 公司章程 gnW`|-:\
assessment 課稅 CpuL[|51
assets 資產 Q#
w`ZQX3
attorney fee 律師費 3%Z:B8:<