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。 l4'~}nn(Y
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acceptance 承兌 \9c$`nn
account 賬戶 T(X:Yw
accountant 會計員 n"{X!(RIcx
accounting 會計 eBB:~,C^q.
accounting system 會計制度 g9tu%cIkR
accounts payable 應付賬款 Qez SJ
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accounts receivable 應收賬款 ^t.W|teD
accumulated profits 累積利益 J07O:cjyu
adjusting entry ?#123;整記錄 HB&
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adjustment ?#123;整
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administration expense 管理費用 "Tbnxx]J
advances 預付 B:oF;~d/,
advertising expense 廣告費 N{akg90
agency 代理 M8W# io
agent 代理人 VC&c)X
agreement 契約 x/TGp?\g
allotments 分配數 _."E%|5
allowance 津貼 8:;#,Urr
amalgamation 合併 mMw;0/n
amortization 攤銷 a%,fXp>
amortized cost 應攤成本 DQ6jT@ZDH
annuities 年金 O&?.&h
applied cost 已分配成本 z_SagU,\
applied expense 已分配費用 T-L5zu
applied manufacturing expense 己分配製造費用 *K!++k!Ixa
apportioned charge 攤派費用 ~uaP$*B[
appreciation 漲價 /)#8)"`nT
article of association 公司章程 L/r{xS
assessment 課稅 b](o]O{v
assets 資產 CMVS W6
attorney fee 律師費 -WR}m6yMr
audit 審計 hY8#b)l~lu
auditor 審計員 Ek .3
average 平均數 z]#hWfM4B:
average cost 平均成本 \2DE==M)P
bad debt 壞賬 3B9nP._
balance 餘額 av' *u
balance sheet 資產負債表 UmP'L!
bank account 銀行賬戶 :$H!@n*/R
bank balance 銀行結存 }5gr5g\OtP
bank charge 銀行手續費 #}o<v|;
bank deposit 銀行存款 1kFjas`g
bank discount 銀行貼現 YdOUv|tZC
bank draft 銀行匯票 C ?7X"~~
bank loan 銀行借款 I-:`cON=G
bank overdraft 銀行透支 bEpMaBN
bankers acceptance 銀行承兌
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bankruptcy 破產 "bX4Q4Dq
bearer 持票人 :c4kBl%gJ
beneficiary 受益人 'U)8rR
bequest 遺產 1r4,XSk
bill 票據 4;<DJ.XlN=
bill of exchange 匯票 FBYODw
bill of lading 提單 tV`&-H
bills discounted 貼現票據 $L{7%]7QC
bills payable 應付票據 iHz[Zw^.s
bills receivable 應收票據 -V=arm\#z
board of directors 董事會 vjTwv+B"
bonds 債券 a!t
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bonus 紅利
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book value 賬面價值 \Hum }0[
bookkeeper 簿記員 /yYlu
bookkeeping 簿記 @d)a~[pm
branch office general ledger 支店往來賬戶 k>{-[X,/OV
broker 經紀人 <o@ )SD~K
brought down 接前 X<xqT
brought forward 接上頁 JuJ5qIal
budget 預算
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by-product 副產品 eTZ`q_LfI1
by-product sales 副產品銷售 hEOJb
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capital 股本 7Po/_%
capital income 資本收益 <nA3Sd"QfV
capital outlay 資本支出 TN ci.']
capital stock 股本 RndOm.TE
capital stock certificate 股票 ~&~C#yjg1
carried down 移後 oNSz&