會計師考試英文測試詞匯整理-

1、會計師考試英文測試詞匯整理現(xiàn)金 Cash in hand銀行存款 Cash in bank其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashiers check其他貨幣資金-銀行匯票 Other monetary assets - bank draft其他貨幣資金-信用卡 Other monetary assets - credit cards其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit其他貨幣資金-

2、存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks短期投資-債券投資 Investments - Short term - bonds短期投資-基金投資 Investments - Short term - funds短期投資-其他投資 Investments - Short term - others短期投資跌價準備 Provision for short-term investment長期股權(quán)投資-股票投資 Long term equity investm

3、ent - stocks長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others長期債券投資-債券投資 Long term securities investemnt - bonds長期債券投資-其他債權(quán)投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Trade debtors壞

4、帳準備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors預付帳款 Prepayment應(yīng)收補貼款 Allowance receivable其他應(yīng)收款 Other debtors壞帳準備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets物資采購 Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差異 Material cost diff

5、erence自制半成品 Self-manufactured goods庫存商品 Finished goods商品進銷差價 Difference between purchase & sales of commodities委托加工物資 Consigned processiong material委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發(fā)出商品 Goods on instalment sales存貨跌價準備 Provision for obsolete stocks待攤費用 Prepaid expenses待處理流動資產(chǎn)損益 Unse

6、ttled G/L on current assets待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款-本金 Consignment loan - principle委托貸款-利息 Consignment loan - interest委托貸款-減值準備 Consignment loan - provision固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equi

7、pment, furniture and fixtures固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles累計折舊 Accumulated depreciation固定資產(chǎn)減值準備 Impairment of fixed assets工程物資-專用材料 Project material - specific materials工程物資-專用設(shè)備 Project material - specific equipment工程物資-預付大型設(shè)備款 Project material - prepaid for equipment工程物資-為生產(chǎn)準備的工具及器具 Project

8、 material - tools and facilities for production在建工程 Construction in progress在建工程減值準備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無形資產(chǎn)-專利權(quán) Intangible assets - patent無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how無形資產(chǎn)-商標權(quán) Intangible assets - trademark rights無形資

9、產(chǎn)-土地使用權(quán) Intangible assets - land use rights無形資產(chǎn)-商譽 Intangible assets - goodwill無形資產(chǎn)減值準備 Impairment of intangible assets長期待攤費用 Deferred assets未確認融資費用 Unrecognized finance fees其他長期資產(chǎn) Other long term assets遞延稅款借項 Deferred assets debits應(yīng)付票據(jù) Notes payable應(yīng)付帳款 Trade creditors預收帳款 Adanvances from customers

10、代銷商品款 Consignment-in payables其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors應(yīng)付股利 Proposed dividends待轉(zhuǎn)資產(chǎn)價值 Donated assets預計負債 Accrued liabilities應(yīng)付短期債券 Short-term debentures payable其他流動負債 Other current liabilities預提費用 Accrued expenses應(yīng)付工資 Payroll payable應(yīng)付福利費 Welfare payable短期借款-抵押借款 Bank loan

11、s - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-擔保借款 Bank loans - Short term - guaranteed一年內(nèi)到期長期借款 Long term loans due within one year一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year 長期借款 Bank loans - Long term應(yīng)付債券-債券面值 Bond payable - Par value應(yīng)付債券-債券溢價 Bond payable - Excess應(yīng)付

12、債券-債券折價 Bond payable - Discount應(yīng)付債券-應(yīng)計利息 Bond payable - Accrued interest長期應(yīng)付款 Long term payable專項應(yīng)付款 Specific payable其他長期負債 Other long term liabilities應(yīng)交稅金-所得稅 Tax payable - income tax應(yīng)交稅金-增值稅 Tax payable - VAT應(yīng)交稅金-營業(yè)稅 Tax payable - business tax應(yīng)交稅金-消費稅 Tax payable - consumable tax應(yīng)交稅金-其他 Tax payabl

13、e - others遞延稅款貸項 Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve利潤分配-提取儲備基金 Profit appropriation - reserve fu

14、nd利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund 利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund利潤分配-利潤歸還投資 Profit appropriation - return investment by profit利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends利潤分配-提取任意盈余公積 Profit appropriation - oth

15、er surplus reserve利潤分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends利潤分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利潤 Retained earnings, beginning of the year資本公積-股本溢價 Capital surplus - share premium資本公積-接受捐贈非現(xiàn)金資產(chǎn)準備 Capital surplus - donation rese

16、rve資本公積-接受現(xiàn)金捐贈 Capital surplus - cash donation資本公積-股權(quán)投資準備 Capital surplus - investment reserve資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary資本公積-外幣資本折算差額 Capital surplus - foreign currency translation資本公積-其他 Capital surplus - others盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve盈余公積-任意盈余公積金 Surplus

17、 reserve - other surplus reserve盈余公積-法定公益金 Surplus reserve - statutory welfare reserve盈余公積-儲備基金 Surplus reserve - reserve fund盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment主營業(yè)務(wù)收入 Sales主營業(yè)務(wù)成本 Cost of sales主營業(yè)務(wù)稅金及附加 Sales tax營業(yè)費用

18、Operating expenses管理費用 General and administrative expenses財務(wù)費用 Financial expenses投資收益 Investment income其他業(yè)務(wù)收入 Other operating income營業(yè)外收入 Non-operating income補貼收入 Subsidy income其他業(yè)務(wù)支出 Other operating expenses營業(yè)外支出 Non-operating expenses所得稅 Income tax直接人工成本差異(direct labor variance直接材料成本差異(direct mate

19、rial variance在產(chǎn)品計價(work-in-process costing聯(lián)產(chǎn)品成本計算(joint products costing生產(chǎn)成本匯總程序(accumulation process of procluction cost制造費用差異(manufacturing expenses variance實際成本與估計成本(actual cost and estimated cost工資費用分配(salary costs allocation成本曲線(cost curve農(nóng)業(yè)生產(chǎn)成本(agriculture production cost原始成本和重置成本(original cos

20、t and replacement cost工程施工成本直接成本與間接成本(direct cost and indirect cost可控成本(controllable cost制造費用分配(manufacturing expenses allocation理論成本與應(yīng)用成本(theory cost and practice cost輔助生產(chǎn)成本分配(auxiliary production cost allocation期間,費用成本控制程序(procedure of cost control成本記錄(cost entry, cost recorder cost agenda成本計算分批法(

21、job costing method成本計算分步法直接人工成本差異(direct labor variance成本控制方法(cost control method內(nèi)河運輸成本生產(chǎn)費用要素(elements of production expenses歷史成本與未來成本(historical cost and future cost可避免成本與不可避免成本(avoidable cost and unavoidable cost成本計算期(cost period平均成本與個別成本(avorage cost and individual cost跨期攤提費用分配(inter-period expen

22、ses allocation計劃成本(planned cost數(shù)量差異(quantity variance燃料費用分配(fuel expenses allocation定額成本控制制度(norm cost control system定額管理(management norm可遞延成本與不可遞延成本(deferrable cost and undeferrable cost成本控制標準(standard of cost control副產(chǎn)品成本計算(by-product costing責任成本(responsibility cost生產(chǎn)損失核算(production loss accountin

23、g生產(chǎn)成本(production cost預計成本(predicted cost成本結(jié)構(gòu)(cost structure房地產(chǎn)開發(fā)成本主要成本與加工成本(prime costs and processing costs決策成本(cost of decision making成本計算品種法(category costing method在產(chǎn)品成本(work-in-process cost工廠成本(factory cost成本考核(cost assess 制造費用(manufactruing expenses動力費用分配(power expenses allocation趨勢分析法(trend an

24、alysis approach成本計算簡單法(simple costing method責任成本層次(levels of responsibility cost對比分析法(comparative analysis approach約當產(chǎn)量比例法(equivalent units method原始記錄(original record可比產(chǎn)品成本分析(general product cost analysis成本計算方法(costing method成本計算對象(costing objective成本計算單位(costing unit成本計劃完成情況分析成本計劃管理體系(planned manag

25、ement system of cost成本計劃(cost plan成本會計(cost accounting成本核算原則(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成本歸集(cost accumulation成本管理(cost management成本分析(cost analysis成本分配(ocst allocation成本分類賬(cost ledger成本分類(cost classifiction成本費用界限成本調(diào)整(cost adjustment成本差異(c

26、ost variance成本報告(costing report成本(cost車間成本(workshop cost廠內(nèi)經(jīng)濟核算制(internal business accounting system廠內(nèi)結(jié)算價格(internal settlement prices產(chǎn)品壽命周期成本(product life cycle cost產(chǎn)品成本項目(cost items of product產(chǎn)品成本技術(shù)經(jīng)濟分析產(chǎn)品成本計劃(the plan of product costs產(chǎn)品成本(product cost初級會計匯總原始憑證(cumulative source document匯總記賬憑證核算形式(b

27、ookkeeping procedure using summary ovchers工作底稿(working paper復式記賬憑證(mvltiple account titles voucher復式記賬法(Double entry bookkeeping復合分錄(compound entry劃線更正法(correction by drawing a straight ling匯總原始憑證(cumulative source document會計憑證(accounting documents會計科目表(chart of accounts會計科目(account title紅字更正法(corre

28、ction by using red ink會計核算形式(bookkeeping procedures過賬(posting會計致跡ccounting entry會計循環(huán)(accounting cycle會計賬簿(Book of accounts活頁式賬簿(loose-leaf book集合分配賬戶(clearing accounts計價對比賬戶(matching accounts記賬方法(bookkeeping methods記賬規(guī)則(recording rules記賬憑證(voucher記賬憑證核算形式(Bookkeeping proced ureusing vouchers記賬憑證匯總表核

29、算形式(bookkeeping procedure using categorized account summary簡單分錄(simple entry結(jié)算賬戶(settlement accounts結(jié)賬(closing account結(jié)賬分錄(closing entry借貸記賬法(debit-credit bookkeeping通用日記賬核算形式(bookkeeping procedure using general journal外來原始憑證(source document from outside現(xiàn)金日記賬(cash journal虛賬戶(nominal accounts序時賬簿(boo

30、k of chronological entry一次憑證(single-record document銀行存款日記賬(deposit journal永續(xù)盤存制(perpetual inventory system原始憑證(source document暫記賬戶(suspense accounts增減記賬法(increase-decrease bookkeeping債權(quán)結(jié)算賬戶(accounts for settlement of claim債權(quán)債務(wù)結(jié)算賬戶(accounts for settlement of claim and debt債務(wù)結(jié)算賬戶(accounts for settleme

31、nt of debt賬戶(account賬戶編號(Account number賬戶對應(yīng)關(guān)系(debit-credit relationship賬項調(diào)整(adjustment of account專用記賬憑證(special-purpose voucher轉(zhuǎn)回分錄(reversing entry資金來源賬戶(accounts of sources of funds資產(chǎn)負債賬戶(balance sheet accounts轉(zhuǎn)賬憑證(transfer voucher資金運用賬戶(accounts of applications of funds自制原始憑證(internal source docum

32、ent總分類賬簿(general ledger總分類賬戶(general account附加賬戶(adjunct accounts付款憑證(payment voucher分類賬簿(ledger中級會計固定資產(chǎn)(fixed assets利潤總額利益分配(profit distribution應(yīng)計費用(accrued expense商標權(quán)(trademarks and tradenames全部履行法凈利潤(net income應(yīng)付利潤(profit payable未分配利潤收益?zhèn)?income bonds貨幣資金利息資本化(capitalization of interests公益金工程物資預付

33、賬款(advance to supplier其他應(yīng)收款(other receivables現(xiàn)金(cash預收賬款公司債券發(fā)行(corporate bond floatation應(yīng)付工資(wages payable實收資本(paid-in capital盈余公積(surplus reserves管理費用土地使用權(quán)股利(dividend應(yīng)交稅金(taxes payable流動資金負商譽(negative goodwill費用的確認(recognition of expense短期投資(temporary investment專項資產(chǎn)【舊】專有技術(shù)(know-how專營權(quán)(franchises資本公

34、積(capital reserves資產(chǎn)負債表法資金占用和資金來源舊自然資源(natural resources存貨(inventory車間經(jīng)費【舊】償債基金(sinking fund長期應(yīng)付款(long-term payables長期投資(long-term investments長期借款(long-term loans長期負債(long-term liability of long-term debt財務(wù)費用(financing expenses撥定留存收益(appropriated retained earnings標準成本法(standard costing變動成本法(variable

35、 costing比例履行法包裝物版權(quán)(copyrights高級會計期貨交易市場(market of futures transaction期貨交易(futures transaction舉債經(jīng)營融資租賃(leveraged lease金融工具(financial instruments企業(yè)集團(business qroup年度報告(annual report內(nèi)部往來(transactions between home office and branches合伙企業(yè)(partnership enterprise合并資產(chǎn)負債表(consolidated balance sheet合并主體的所得稅會

36、計(accounting for income taxes of consolidated entities(美合并現(xiàn)金流量表(consolidated statement of cash flow合并價差(cost-book value differentials合并會計報表(consolidated financial statements購買法(purchase methed企業(yè)整體價值(the value of an enterprise as a whole權(quán)益結(jié)合法(pooling of interest method期內(nèi)所得稅分攤(intraperiod tax allocati

37、on(美期末存貨的未實現(xiàn)損益(unrealized profit in ending inventory公司間的長期資產(chǎn)業(yè)務(wù)(intercompany transactions in long-term assets名義貨幣保全(maintaining capital in units of money基金論(the fund theory功能性貨幣(functional currency(美匯兌損益(exchange gains or losses合并財務(wù)狀況變動表(consolidated statement of changes in financial poition合并財務(wù)狀況變動表

38、(consolidated statement of換算損益(translation gains or losses舉債經(jīng)營收購(Leveraged buyouts,簡稱LBC(美母公司持股比例變動(change in ownership percentage held by parent交互分配法(reciprocal allocation approach(美貨幣項(monetary items合伙清算(partnership liquidation全面分攤法(comprehensive allocation固定資產(chǎn)投資方向調(diào)節(jié)稅合并費用(expenses related to combi

39、nations間接標價法(indirect quotation買入?yún)R率(buying rate期貨合約(futrues contract混合合并(conglomeration控投公司(holding company股票指數(shù)期貨(stock index futrues橫向銷售(crosswise sale固定匯率(fixed rate納稅影響法(tax effect method記賬匯率(recording rate橫向合并(horizontal integration合并前股利(preacquisition dividends可變現(xiàn)凈值(net realizable企業(yè)合并會計(account

40、ing for business combination平倉盈虧(offset gain and loss賣出匯率(selling rate金融期貨交易(financial futures transaction會計利潤(accounting income合并損益表(consolidated income statement公允價值(fair value期權(quán)(options間接控股(indirect holding兩筆交易觀(two-transaction opinion破產(chǎn)清算(bankrupcy liquidation企業(yè)合并(business combination企業(yè)論(the ent

41、erprise theory商品寄銷(consignment個人所得稅(personal income tax個人財務(wù)報表(personal financial state-ments(美改組計劃(reorganization plan(美改組(reorganization復雜權(quán)益法(complex equity method附屬公司(associated company負權(quán)人償金(dividend浮動匯率(floating rate分支機構(gòu)會計(accounting for branch推定贖回損益(constructive gains and losses on bonds推定贖回(con

42、structive retirement投機(spculation貼水(discount特定物價指數(shù)(specific price index分支機構(gòu)(branch分期收款銷貨(installment sales分次清算(installment liquidation分部報告(segmental reporting房地產(chǎn)收入(real estate revenue房地產(chǎn)成本(cost of real setate房地產(chǎn)(real estate多種匯率法(multiply exchange rate對境外實體的凈投資(net investment in foreign entities訂量單位:

43、(units of measurement遞延法(deffered method當代理論(contemporary theory單一匯率法(singal method退休金(pension plan退休金會計(accounting for pension plan(美退休金給付義務(wù)(pension benefit obligations(美外幣(foreign currency外幣業(yè)務(wù)(foreign currency transaction吸收合并(merger物價變動會計(accounting for price changes無償債能力(insolvency完全合并(full conso

44、lidation物價指數(shù)(price index物價變動(price changes完全應(yīng)計法(full accrual method物價總指數(shù)(general price index外匯期貨交易(foreign exchange frtrues transaction下推會計(push-down accounting(美先折算后調(diào)整法(translation-remeasurement method現(xiàn)行成本/穩(wěn)值貨幣會計(current cost/general purchasing power accountin現(xiàn)行成本(crurent cost現(xiàn)行成本會計(current cost ac

45、counting先調(diào)整后折算法(remeasurement-translation method銷售代理處(sales agency相互持股(mutual holdings相對賬戶調(diào)節(jié)(reconciliation of home office and branch accounts新合伙人入伙(admission of a new parther向上銷售(upstream sale衍生金融工具(derivative financial instru-ments銷售式融資租賃(sales-type financing lease向下銷售(downstream sale消費稅(consumer

46、tax一筆交易觀(one-transaction opinion業(yè)主權(quán)論(the proprietorship theory一般物價水準會計(general price level accounting一般購買力單位(units of general purchasing power招股說明書(prospectus中間匯率(middle rate中期報告(interim reporting重置成本(replacement cost轉(zhuǎn)租賃(subleases準改組(quasi-reorbganization(美資本保全(capital maintenance資本化價值(capitalized v

47、alue資本因素(capital factor資產(chǎn)負債法(asset/libility method存貨轉(zhuǎn)讓價格(inventory transfer price創(chuàng)立合并(consolidation出租人會計(accounting for leases-lessor持有(產(chǎn)損益(holding gains losses持倉盈虧(opsition gain and loss承租人會計(accounting for leases-leasee成本回收法(cost recovery method縱向合并(Vertical integration綜合變動(general change子公司權(quán)益變動(c

48、hange in ownership of a subsidiary子公司(subsidiary company資源稅(resources tax成本法(cost method財產(chǎn)信托會計(fiduciary accounting(美財產(chǎn)稅(property tax部分分攤法(partial allocation不合并子公司(unconsolidated subsidiaries最低退休金負債(minimum liability(美租賃(leases租金(rents企業(yè)會計企業(yè)財務(wù)(business finance期權(quán)市場(option market期貨市場(future market可轉(zhuǎn)讓定

49、期存單市場(negotiable CDmarket貨幣市場(money market黃金市場(gold market國有獨資公司 股份有限公司（company limited by shares） 股份兩合公司（limited pactnership） 公司（company） 二級市場（security secondary market） 獨資企業(yè)（sole proprietorship） 店頭市場（over-the -counter-market） 承兌市場（acceptance market） 拆借市場（lending market） 財務(wù)制度（financial regulations）

50、 財務(wù)政策（financial policy） 財務(wù)預測（financial forecast） 財務(wù)控制（financial control） 金融市場（financial market） 財務(wù)決策（financial decision） 財務(wù)監(jiān)督（financial cupervision） 財務(wù)計劃（financial planning） 財務(wù)活動（financial activities） 財務(wù)管理組織（organization of financial management） 一級市場（security primary market） 無限責任公司（company of unlimi

51、ted liability） 外匯市場（foreign exchange market） 貼現(xiàn)市場（dixcount market） 企業(yè)組織形式（forms of enterprise organization） 政府會計 企業(yè)財務(wù)（business finance） 期權(quán)市場（option market） 期貨市場（future market） 可轉(zhuǎn)讓定期存單市場（negotiable CDmarket） 貨幣市場（money market） 黃金市場（gold market） 國有獨資公司 股份有限公司（company limited by shares） 股份兩合公司（limited

52、pactnership） 公司（company） 二級市場（security secondary market） 獨資企業(yè)（sole proprietorship） 店頭市場（over-the -counter-market） 承兌市場（acceptance market） 拆借市場（lending market） 財務(wù)制度（financial regulations） 財務(wù)政策（financial policy） 財務(wù)預測（financial forecast） 財務(wù)控制（financial control） 金融市場（financial market） 財務(wù)決策（financial dec

53、ision） 財務(wù)監(jiān)督（financial cupervision） 財務(wù)計劃（financial planning） 財務(wù)活動（financial activities） 財務(wù)管理組織（organization of financial management） 一級市場（security primary market） 無限責任公司（company of unlimited liability） 外匯市場（foreign exchange market） 貼現(xiàn)市場（dixcount market） 企業(yè)組織形式（forms of enterprise organization） 事業(yè)單位會計（accounting for non-profit organizations） 事業(yè)單位固定