全国注册会计师资格考试英文测试词汇整理.docx
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全国注册会计师资格考试英文测试词汇整理
全国注册会计师资格考试英文测试词汇整理
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - industrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - entERPrise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation -
ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - entERPrise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax
直接人工成本差异(direct labor variance)
直接材料成本差异(direct material variance)
在产品计价(work-in-process costing)
联产品成本计算(joint products costing)
生产成本汇总程序(accumulation process of procluction cost)
制造费用差异(manufacturing expenses variance)
实际成本与估计成本(actual cost and estimated cost)
工资费用分配(salary costs allocation)
成本曲线(cost curve)
农业生产成本(agriculture production cost)
原始成本和重置成本(original cost and replacement cost)
工程施工成本
直接成本与间接成本(direct cost and indirect cost)
可控成本(controllable cost)
制造费用分配(manufacturing expenses allocation)
理论成本与应用成本(theory cost and practice cost)
辅助生产成本分配(auxiliary production cost allocation)
期间,费用
成本控制程序(procedure of cost control)
成本记录(cost entry, cost recorder cost agenda)
成本计算分批法(job costing method)
成本计算分步法
直接人工成本差异(direct labor variance)
成本控制方法(cost control method)
内河运输成本
生产费用要素(elements of production expenses)
历史成本与未来成本(historical cost and future cost)
可避免成本与不可避免成本(avoidable cost and unavoidable cost)
成本计算期(cost period)
平均成本与个别成本(avorage cost and individual cost)
跨期摊提费用分配(inter-period expenses allocation)
计划成本(planned cost)
数量差异(quantity variance)
燃料费用分配(fuel expenses allocation)
定额成本控制制度(norm cost control system)
定额管理(management norm)
可递延成本与不可递延成本(deferrable cost and undeferrable cost)
成本控制标准(standard of cost control)
副产品成本计算(by-product costing)
责任成本(responsibility cost)
生产损失核算(production loss accounting)
生产成本(production cost)
预计成本(predicted cost)
成本结构(cost structure)
房地产开发成本
主要成本与加工成本(prime costs and processing costs)
决策成本(cost of decision making)
成本计算品种法(category costing method)
在产品成本(work-in-process cost)
工厂成本(factory cost)
成本考核(cost assess )
制造费用(manufactruing expenses)
动力费用分配(power expenses allocation)
趋势分析法(trend analysis approach)
成本计算简单法(simple costing method)
责任成本层次(levels of responsibility cost)
对比分析法(comparative analysis approach)
约当产量比例法(equivalent units method)
原始记录(original record)
可比产品成本分析(general product cost analysis)
成本计算方法(costing method)
成本计算对象(costing objective)
成本计算单位(costing unit)
成本计划完成情况分析
成本计划管理体系(planned management system of cost)
成本计划(cost plan)
成本会计(cost accounting)
成本核算原则(principle of costing)
成本核算程序(cost accounting qrocedures)
成本核算成本(costing account)
成本核算(costing)
成本归集(cost accumulation)
成本管理(cost management)
成本分析(cost analysis)
成本分配(ocst allocation)
成本分类账(cost ledger)
成本分类(cost classifiction)
成本费用界限
成本调整(cost adjustment)
成本差异(cost variance)
成本报告(costing report)
成本(cost)
车间成本(workshop cost)
厂内经济核算制(internal business accounting system)
厂内结算价格(internal settlement prices)
产品寿命周期成本(product life cycle cost)
产品成本项目(cost items of product)
产品成本技术经济分析
产品成本计划(the plan of product costs)
产品成本(product cost)
初级会计
汇总原始凭证(cumulative source document)
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
工作底稿(working paper)
复式记账凭证(mvltiple account titles voucher)
复式记账法(Double entry bookkeeping)
复合分录(compound entry)
划线更正法(correction by drawing a straight ling)
汇总原始凭证(cumulative source document)
会计凭证(accounting documents)
会计科目表(chart of accounts)
会计科目(account title)
红字更正法(correction by using red ink)
会计核算形式(bookkeeping procedures)
过账(posting)
会计致迹╝ccounting entry)
会计循环(accounting cycle)
会计账簿(Book of accounts)
活页式账簿(loose-leaf book)
集合分配账户(clearing accounts)
计价对比账户(matching accounts)
记账方法(bookkeeping methods)
记账规则(recording rules)
记账凭证(voucher)
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)
简单分录(simple entry)
结算账户(settlement accounts)
结账(closing account)
结账分录(closing entry)
借贷记账法(debit-credit bookkeeping)
通用日记账核算形式(bookkeeping procedure using general journal)
外来原始凭证(source document from outside)
现金日记账(cash journal)
虚账户(nominal accounts)
序时账簿(book of chronological entry)
一次凭证(single-record document)
银行存款日记账(deposit journal)
永续盘存制(pERPetual inventory system)
原始凭证(source document)
暂记账户(suspense accounts)
增减记账法(increase-decrease bookkeeping)
债权结算账户(accounts for settlement of claim)
债权债务结算账户(accounts for settlement of claim and debt)
债务结算账户(accounts for settlement of debt)
账户(account)
账户编号(Account number)
账户对应关系(debit-credit relationship)
账项调整