注会词汇.docx

注会词汇.docx

《注会词汇.docx》由会员分享，可在线阅读，更多相关《注会词汇.docx（8页珍藏版）》请在冰豆网上搜索。

注会词汇

中国注册会计师考试英文测试词汇整理

现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashier‘scheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资Investments-Shortterm-stocks短期投资-债券投资Investments-Shortterm-bonds短期投资-基金投资Investments-Shortterm-funds短期投资-其他投资Investments-Shortterm-others短期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors

1

原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment其他流动资产Othercurrentassets物资采购Purchase工程物资-预付大型设备款Projectmaterial-prepaidforequipment

2

在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction短期借款-抵押借款Bankloans-Shortterm-pledged

3

一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值Bondpayable-Parvalue应付债券-债券溢价Bondpayable-Excess应付债券-债券折价Bondpayable-Discount应付债券-应计利息Bondpayable-Accruedinterest长期应付款Longtermpayable专项应付款Specificpayable其他长期负债Otherlongtermliabilities应交税金-所得税Taxpayable-incometax应交税金-增值税Taxpayable-VAT应交税金-营业税Taxpayable-businesstax应交税金-消费税Taxpayable-consumabletax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriation-othertransferin利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusand短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteedwelfarefund

4

dividends利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利润Retainedearnings,beginningoftheyear资本公积-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation资本公积-其他Capitalsurplus-others盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve-statutorywelfarereserve盈余公积-储备基金Surplusreserve-reservefund盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit利润分配-应付优先股股利Profitappropriation-preferenceshares投资收益Investmentincome

5

补贴收入Subsidyincome其他业务支出Otheroperatingexpenses营业外支出Non-operatingexpenses所得税Incometax直接人工成本差异（directlaborvariance）直接材料成本差异（directmaterialvariance）在产品计价（work-in-processcosting）联产品成本计算（jointproductscosting）生产成本汇总程序（accumulationprocessofprocluctioncost）制造费用差异（manufacturingexpensesvariance）实际成本与估计成本（actualcostandestimatedcost）工资费用分配（salarycostsallocation）成本曲线（costcurve）农业生产成本（agricultureproductioncost）原始成本和重置成本（originalcostandreplacementcost）工程施工成本直接成本与间接成本（directcostandindirectcost）可控成本（controllablecost）制造费用分配（manufacturingexpensesallocation）理论成本与应用成本（theorycostandpracticecost）辅助生产成本分配（auxiliaryproductioncostallocation）期间,费用成本控制程序（procedureofcostcontrol）成本记录（costentry,costrecordercostagenda）成本计算分批法（jobcostingmethod）成本计算分步法直接人工成本差异（directlaborvariance）其他业务收入Otheroperatingincome营业外收入Non-operatingincome成本控制方法（costcontrolmethod）

6

历史成本与未来成本（historicalcostandfuturecost）可避免成本与不可避免成本（avoidablecostandunavoidablecost）成本计算期（costperiod）平均成本与个别成本（avoragecostandindividualcost）跨期摊提费用分配（inter-periodexpensesallocation）计划成本（plannedcost）数量差异（quantityvariance）燃料费用分配（fuelexpensesallocation）定额成本控制制度（normcostcontrolsystem）定额管理（managementnorm）可递延成本与不可递延成本（deferrablecostandundeferrablecost）成本控制标准（standardofcostcontrol）副产品成本计算（by-productcosting）责任成本（responsibilitycost）生产损失核算（productionlossaccounting）生产成本（productioncost）预计成本（predictedcost）成本结构（coststructure）房地产开发成本主要成本与加工成本（primecostsandprocessingcosts）决策成本（costofdecisionmaking）成本计算品种法（categorycostingmethod）在产品成本（work-in-processcost）工厂成本（factorycost）成本考核（costassess）制造费用（manufactruingexpenses）动力费用分配（powerexpensesallocation）内河运输成本生产费用要素（elementsofproductionexpenses）趋势分析法（trendanalysisapproach）

7

对比分析法（comparativeanalysisapproach）约当产量比例法（equivalentunitsmethod）原始记录（originalrecord）可比产品成本分析（generalproductcostanalysis）成本计算方法（costingmethod）成本计算对象（costingobjective）成本计算单位（costingunit）成本计划完成情况分析成本计划管理体系（plannedmanagementsystemofcost）成本计划（costplan）成本会计（costaccounting）成本核算原则（principleofcosting）成本核算程序（costaccountingqrocedures）成本核算成本（costingaccount）成本核算（costing）成本归集（costaccumulation）成本管理（costmanagement）成本分析（costanalysis）成本分配（ocstallocation）成本分类账（costledger）成本分类（costclassifiction）成本费用界限成本调整（costadjustment）成本差异（costvariance）成本报告（costingreport）成本（cost）车间成本（workshopcost）成本计算简单法（simplecostingmethod）责任成本层次（levelsofresponsibilitycost）厂内经济核算制（internalbusinessaccountingsystem）

8

产品成本项目（costitemsofproduct）产品成本技术经济分析产品成本计划（theplanofproductcosts）产品成本（productcost）初级会计汇总原始凭证（cumulativesourcedocument）汇总记账凭证核算形式（bookkeepingprocedureusingsummaryovchers）工作底稿（workingpaper）复式记账凭证（mvltipleaccounttitlesvoucher）复式记账法（Doubleentrybookkeeping）复合分录（compoundentry）划线更正法（correctionbydrawingastraightling）汇总原始凭证（cumulativesourcedocument）会计凭证（accountingdocuments）会计科目表（chartofaccounts）会计科目（accounttitle）红字更正法（correctionbyusingredink）会计核算形式（bookkeepingprocedures）过账（posting）会计致迹╝ccountingentry）会计循环（accountingcycle）会计账簿（Bookofaccounts）活页式账簿（loose-leafbook）集合分配账户（clearingaccounts）计价对比账户（matchingaccounts）记账方法（bookkeepingmethods）记账规则（recordingrules）厂内结算价格（internalsettlementprices）产品寿命周期成本（productlifecyclecost）记账凭证（voucher）

9

summary）简单分录（simpleentry）结算账户（settlementaccounts）结账（closingaccount）结账分录（closingentry）借贷记账法（debit-creditbookkeeping）通用日记账核算形式（bookkeepingprocedureusinggeneraljournal）外来原始凭证（sourcedocumentfromoutside）现金日记账（cashjournal）虚账户（nominalaccounts）序时账簿（bookofchronologicalentry）一次凭证（single-recorddocument）银行存款日记账（depositjournal）永续盘存制（perpetualinventorysystem）原始凭证（sourcedocument）暂记账户（suspenseaccounts）增减记账法（increase-decreasebookkeeping）债权结算账户（accountsforsettlementofclaim）债权债务结算账户（accountsforsettlementofclaimanddebt）债务结算账户（accountsforsettlementofdebt）账户（account）账户编号（Accountnumber）账户对应关系（debit-creditrelationship）账项调整（adjustmentofaccount）专用记账凭证（special-purposevoucher）转回分录（reversingentry）资金来源账户（accountsofsourcesoffunds）记账凭证核算形式（Bookkeepingprocedureusingvouchers）记账凭证汇总表核算形式（bookkeepingprocedureusingcategorizedaccount资产负债账户（balancesheetaccounts）

10

自制原始凭证（internalsourcedocument）总分类账簿（generalledger）总分类账户（generalaccount）附加账户（adjunctaccounts）付款凭证（paymentvoucher）分类账簿（ledger）中级会计固定资产（fixedassets）利润总额利益分配（profitdistribution）应计费用（accruedexpense）商标权（trademarksandtradenames）全部履行法净利润（netincome）应付利润（profitpayable）未分配利润收益债券（incom