中國注冊會計(jì)師考試英文測試詞匯整

1、中國注冊會計(jì)師考試英文測試詞匯整理現(xiàn)金 cash in hand銀行存款 cash in bank其他貨幣資金夕卜埠存款 other monetary assetscash in other cities其他貨幣資金專艮行本票 other monetary assetscashiers check其他貨幣資金銀行匯票 other monetary assetsbank draft其他貨幣資金信用卡 other monetary assetscredit cards其他貨幣資金信用證保證金 other monetary assetsl/c deposit其他貨幣資金存出投資款 other mon

2、etary assetscash for investment短期投資股票投資short-terminvestmentstocks短期投資債券投資short-terminvestmentbonds短期投資基金投資short-terminvestmentfunds短期投資其他投資short-terminvestmentothers短期投資跌價(jià)準(zhǔn)備 provision for short term investment長期股權(quán)投資股票投資 long-term equity investmentstocks長期股權(quán)投資其他股權(quán)投資 long-term equity investmentothers長

3、期債券投資債券投資 long-term securities investmentbonds長期債券投資其他債權(quán)投資 long-term securities investmentothers長期投資減值準(zhǔn)備provision for long-term investment應(yīng)收票據(jù) notes receivable 應(yīng)收股禾 1 dividends receivable 應(yīng)收利息 interest receivable 應(yīng)收帳款 trade debtors壞帳準(zhǔn)備應(yīng)收帳款 provision for doubtful debtstrade debtors預(yù)付帳款 prepayment應(yīng)收補(bǔ)貝

4、占款allowance receivable其他應(yīng)收款other debtors壞帳準(zhǔn)備其他應(yīng)收款 provision for doubtful debtsother 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 consumables材料成本差異material cost difference自制半成品 self-manufactured goods庫存商品 finished goods商品進(jìn)銷差價(jià) difference betwee

5、n purchase & sales of commodities委托力口工物資 consigned processing 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 installment sales存貨跌價(jià)準(zhǔn)備 provision for obsolete stocks待攤費(fèi)用 prepaid expenses待處理流動資產(chǎn)損益待處理固定資產(chǎn)損益unsettled g/l on current assetsunsettled g/l on fixed assetsprincipleinterest委

6、托貸款本金 consignment loan委托貸款禾U息 consignment loan委托貸款減值準(zhǔn)備 consignment loanprovision固定資產(chǎn)房屋建筑物 fixed assetsbuildings固定資產(chǎn)機(jī)器設(shè)備 fixed assetsplant and machinery固定資產(chǎn)電子設(shè)備、器具及家具 fixed assetselectronic equipment, furniture and fixtures固定資產(chǎn)運(yùn)輸設(shè)備 fixed assetsautomobiles累計(jì)折舊 accumulated depreciation固定資產(chǎn)減值準(zhǔn)備impairmen

7、t of fixed assets工程物資專用材料 project materialspecific materials工程物資專用設(shè)備 project materialspecific equipment工程物資預(yù)付大型設(shè)備款project materialprepaid for equipment工程物資為生產(chǎn)準(zhǔn)備的工具及器具project materialtools and facilities forproduction在建工程 construction in progress在建工程減值準(zhǔn)備impairment of construction in progress固定資產(chǎn)清理 di

8、sposal of fixed assets無形資產(chǎn)專利權(quán) intangible assetspatent無形資產(chǎn)非專禾 U技術(shù) intangible assetsindustrial property and know-how無形資產(chǎn)商標(biāo)權(quán) intangible assetstrademark rights無形資產(chǎn)土地使用權(quán) intangible assetsland use rights無形資產(chǎn)商譽(yù) intangible assetsgoodwill無形資產(chǎn)減值準(zhǔn)備impairment of intangible assets長期待攤費(fèi)用deferred assets未確認(rèn)融資費(fèi)用unre

9、cognized finance fees其他長期資產(chǎn)other long term assets遞延稅款借項(xiàng)deferred assets debits應(yīng)付票據(jù) notes payable應(yīng)付賬款 trade creditors預(yù)收賬款 advances from customers代銷商品款 consignmentin payables其他應(yīng)交款 other payable to government其他應(yīng)付款 other creditors應(yīng)付股禾 1 proposed dividends待轉(zhuǎn)資產(chǎn)價(jià)值donated assets預(yù)計(jì)負(fù)債 accrued liabilities應(yīng)付短期債券

10、short-term debentures payable其他流動負(fù)債other current liabilities預(yù)提費(fèi)用 accrued expenses應(yīng)付工資 payroll payable應(yīng)付福利費(fèi) welfare payable短期借款抵押借款short-term bank loanspledged短期借款信用借款short-term bank loanscredit短期借款擔(dān)保借款short-term bank loansguaranteed年內(nèi)至 U期長期借款long-term loans due within one year年內(nèi)至 U期長期應(yīng)付款long-term pa

11、yable due within one year長期借款 long-term bank loans應(yīng)付缶芬-債券面值bond payablepar value應(yīng)付債券一債券溢價(jià)bond payableexcess應(yīng)付缶芬一債券折價(jià)bond payablediscount應(yīng)付債券一應(yīng)計(jì)利息bond payableaccrued interest長期應(yīng)付款 long-term payable專項(xiàng)應(yīng)付款 specific payable其他長期負(fù)債 other long term liabilities應(yīng)交稅金所得稅 tax payableincome tax應(yīng)交稅金增值稅 tax payable

12、vat應(yīng)交稅金營業(yè)稅 tax payablebusiness tax應(yīng)交稅金消費(fèi)稅 tax payableconsumable tax應(yīng)交稅金其他 tax payableothers遞延稅款貸項(xiàng) deferred taxation credit股本 share capital已歸還投資 investment returned禾 U 潤分配其他轉(zhuǎn)入 profit appropriationother transfer in禾 U 潤分配提取法定盈余公積profit appropriationstatutory surplus reserve禾 U 潤分配提取法定公益金profit appropr

13、iationstatutory welfare reserve禾 U 潤分配提取儲備基金profit appropriationreserve fund禾 U 潤分配提取企業(yè)發(fā)展基金profit appropriationenterprise development fund禾1J潤分配提取職工獎勵及福利基金profit appropriationstaff bonus and welfare fund禾 U 潤分配禾 U潤歸還投資profit appropriationreturn investment by profit禾 U 潤分配應(yīng)付優(yōu)先股股禾 1profit appropriatio

14、npreference shares dividends禾 U 潤分配提取任意盈余公積profit appropriationother surplus reserve禾 U 潤分配應(yīng)付普通股股禾 1profit appropriationordinary shares dividends禾1J潤分配轉(zhuǎn)作股本的普通股股利profit appropriationordinary shares dividendsconverted to shares期初未分配禾 U潤retained earnings, beginning of the year資本公積股本溢價(jià) capital surplussh

15、are premium資本公積接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備capital surplusdonation reserve資本公積接受現(xiàn)金捐贈capital surpluscash donation資本公積股權(quán)投資準(zhǔn)備capital surplusinvestment reserve資本公積撥款轉(zhuǎn)入 capital surplussubsidiary資本公積夕卜幣資本折算差額capital surplusforeign currency translation資本公積其他 capital surplusothers盈余公積法定盈余公積金surplus reservestatutory surplus

16、reserve盈余公積任意盈余公積金surplus reserveother surplus reserve盈余公積法定公益金surplus reservestatutory welfare reserve盈余公積儲備基金 surplus reservereserve fund盈余公積企業(yè)發(fā)展基金surplus reserveenterprise development fund盈余公積禾 U潤歸還投資surplus reservereturn investment by investment主營業(yè)務(wù)收入 sales主營業(yè)務(wù)稅金及附加sales tax營業(yè)費(fèi)用 operating expens

17、es管理費(fèi)用 general and administrative expenses財(cái)務(wù)費(fèi)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(bǔ)貝占收入 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 material variance在產(chǎn)品計(jì)價(jià)

18、work-in-process costing聯(lián)產(chǎn)品成本計(jì)算joint products costing生產(chǎn)成本匯總程序accumulation process of production cost制造費(fèi)用差異manufacturing expenses variance實(shí)際成本與估計(jì)成本actual cost and estimated cost工資費(fèi)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 cost and replacement cost工程施工成

19、本直接成本與間接成本direct cost and indirect cost可控成本 controllable cost制造費(fèi)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(fèi)用成本控制程序procedure of cost control成本記錄 cost entry, cost recorder cost agenda成本計(jì)算分批法job costing method成本計(jì)算分步法直接人工成本差異d

20、irect labor variance成本控制方法cost control method內(nèi)河運(yùn)輸成本生產(chǎn)費(fèi)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(jì)算期 cost period平均成本與個(gè)另1J成本average cost and individual cost跨期攤提費(fèi)用分配inter-period expenses allocation計(jì)戈U成本 planned cost數(shù)量差異 qu

21、antity variance燃料費(fèi)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(biāo)準(zhǔn)standard of cost control副產(chǎn)品成本計(jì)算by-product costing責(zé)任成本 responsibility cost生產(chǎn)損失核算production loss accounting生產(chǎn)成本 production cost預(yù)計(jì)成本 predicted cost成本結(jié)構(gòu)

22、 cost structure房地產(chǎn)開發(fā)成本主要成本與力口工成本prime costs and processing costs決策成本 cost of decision making成本計(jì)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(fèi)用 manufacturing expenses動力費(fèi)用分配power expenses allocation趨勢分析法 trend analysis approach成本計(jì)算簡單法simple costing method責(zé)任成本

23、層次levels of responsibility cost對比分析法 comparative analysis approach約當(dāng)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(jì)算方法costing method成本計(jì)算對象costing objective成本計(jì)算單位costing unit成本計(jì)劃完成情況分析成本計(jì)戈 U管理體系planned management system of cost成本計(jì)劃 cost plan成本會計(jì) cost accountin

24、g成本核算原貝 Uprinciple of costing成本核算程序cost accounting procedures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 cost allocation成本分類賬 cost ledger成本分類 cost classification成本費(fèi)用界限成本調(diào)整 cost adjustment成本差異 cost variance成本報(bào)告 costing report成本 cost車間成本 workshop c

25、ost廠內(nèi)經(jīng)濟(jì)核算制internal business accounting system廠內(nèi)結(jié)算價(jià)格internal settlement prices產(chǎn)品壽命周期成本product life cycle cost產(chǎn)品成本項(xiàng)目cost items of product產(chǎn)品成本技術(shù)經(jīng)濟(jì)分析產(chǎn)品成本計(jì)戈 Uthe plan of product costs產(chǎn)品成本 product cost初級會計(jì)匯總原始憑證 cumulative source document7匚總、t己賬憑證核算形式bookkeeping procedure using summary vouchers工作底稿 workin

26、g paper復(fù)式記賬憑證 multiple account titles voucher復(fù)式記賬法 double entry bookkeeping復(fù)合分錄 compound entry戈 U線更正法 correction by drawing a straight ling匯總原始憑證 cumulative source document會計(jì)憑證 accounting documents會計(jì)科目表 chart of accounts會計(jì)科目 account title紅字更正法 correction by using red ink會計(jì)核算形式 bookkeeping procedures

27、過賬 posting會計(jì)致跡 counting entry會計(jì)循環(huán) accounting cycle會計(jì)賬簿 book of accounts活頁式賬簿loose-leaf book集合分配賬戶clearing accounts計(jì)價(jià)對比賬戶matching accounts記賬方法 bookkeeping methodst己賬規(guī)貝 U recording rules記賬憑證 voucher記賬憑證核算形式bookkeeping procedure using voucherst己賬憑證?匚總、表核算形式bookkeeping procedure using categorized accoun

28、t 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 t己賬法 debit-credit bookkeeping通用 日記賬核算形式 bookkeeping procedure using general journal夕卜來原始憑證 source document from outside現(xiàn)金日記賬 cash journal虛賬戶 nominal accounts序時(shí)賬簿 book of chronological entry一次憑證 single-record doc

29、ument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 settlement of debt賬戶 account賬戶編號 account number賬戶對應(yīng)關(guān)系debit

30、-credit relationship賬項(xiàng)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(fù)債賬戶 balance sheet accounts轉(zhuǎn)賬憑證 transfer voucher資金運(yùn)用賬戶accounts of applications of funds自制原始憑證 internal source document總分類賬簿 general ledger總分類賬戶general account附力口賬戶 adju

31、nct accounts付款憑證 payment voucher分類賬簿ledger中級會計(jì)固定資產(chǎn) fixed assets利潤總額利益分配 profit distribution應(yīng)計(jì)費(fèi)用 accrued expense商標(biāo)權(quán) trademarks and trade names全部履行法凈禾i潤 net income應(yīng)付利潤 profit payable未分配利潤收益?zhèn)?income bonds貨幣資金禾 U 息資本化 capitalization of interests公益金工程物資預(yù)付賬款 advance to supplier其他應(yīng)收款 other receivables現(xiàn)金ca

32、sh預(yù)收賬款公司債券發(fā)行corporate bond floatation應(yīng)付工資 wages payable實(shí)收資本 paid-in capital盈余公積 surplus reserves管理費(fèi)用土地使用權(quán)股禾1J dividend應(yīng)交稅金 taxes payable流動資金負(fù)商譽(yù) negative goodwill費(fèi)用的確認(rèn) recognition of expense短期投資 temporary investment專項(xiàng)資產(chǎn)舊專有技術(shù) know-how專營權(quán) franchises資本公積 capital reserves資產(chǎn)負(fù)債表法資金占用和資金來源舊自然資源 natural reso

33、urces存貨 inventory車間經(jīng)費(fèi)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(fù)債 long-term liability of long-term debt財(cái)務(wù)費(fèi)用 financing expenses撥定留存收益 appropriated retained earnings標(biāo)準(zhǔn)成本法standard costing變動成本法variable costing比例履行法包裝物版權(quán) copyrights高級會計(jì)期貨交易市場 market of futur

34、es 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(tuán) business group年度報(bào)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(fù)債表consolidated balance sheet合并主體的所得稅會計(jì)accounting for income taxes of consolidated entities 美合并

35、現(xiàn)金流量表consolidated statement of cash flow合并價(jià)差 costbook value differentials合并會計(jì)報(bào)表 consolidated financial statements購買法 purchase method企業(yè)整體價(jià)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?jǐn)?intra-period tax allocation 美期末存貨的未實(shí)現(xiàn)損益unrealized profit in ending inventory公司間的長期資產(chǎn)業(yè)

36、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(cái)務(wù)狀況變動表consolidated statement of changes in financial position 合并財(cái)務(wù)狀況變動表 consolidated statement of換算損益 translation gains or losses舉債經(jīng)營

37、收購leveraged buyouts, abbr. 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(xiàng) monetary items合伙1# 算 partnership liquidation全面分?jǐn)偡?comprehensive allocation固定資產(chǎn)投資方向調(diào)節(jié)稅合并費(fèi)用 expenses related to combinations間接標(biāo)價(jià)法indirect quotation買入?yún)R率 buying rate期貨合約 futures

38、 contract混合合并 conglomeration控投公司 holding company股票指數(shù)期貨stock index futures橫向車肖售 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合并前股禾 1pre-acquisition dividends可變現(xiàn)凈值net realizable企業(yè)合并會計(jì)accounting for business combination平倉盈虧 offset gain and loss賣出匯率 se

39、lling rate金融期貨交易financial futures transaction會計(jì)禾 U 潤 accounting income合并損益表 consolidated income statement公允價(jià)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 bankruptcy liquidation企業(yè)合并 business combination企業(yè)論 the enterprise theory商品寄銷 consignment個(gè)人所得稅 personal income tax個(gè)人財(cái)

40、務(wù)報(bào)表personal financial statements 美改組計(jì)戈 U reorganization plan 美改組 reorganization復(fù)雜權(quán)益法 complex equity method附屬公司 associated company負(fù)權(quán)人償金 dividend浮動匯率 floating rate分支機(jī)構(gòu)會計(jì)accounting for branch推定贖回?fù)p益 constructive gains and losses on bonds推定贖回 constructive retirement投機(jī) speculation貼水 discount特定物價(jià)指數(shù)specific

41、 price index分支機(jī)構(gòu) branch分期收款銷貨installment sales分次清算 installment liquidation分部報(bào)告 segmental reporting房地產(chǎn)收入 real estate revenue房地產(chǎn)成本 cost of real estate房地產(chǎn) real estate多種匯率法 multiply exchange rate對境夕卜實(shí)體白凈投資 net investment in foreign entities訂量單位：units of measurement遞延法 deferred method當(dāng)代理論 contemporary th

42、eory單一匯率法 single method退休金 pension plan退休金會計(jì) accounting for pension plan 美退休金給付義務(wù)pension benefit obligations 美夕卜幣 foreign currency夕卜幣業(yè)務(wù) foreign currency transaction吸收合并 merger物價(jià)變動會計(jì)accounting for price changes無償債能力 insokency完全合并 full consolidation物價(jià)指數(shù) price index物價(jià)變動 price changes完全應(yīng)計(jì)法 full accrual

43、method物價(jià)總指數(shù) general price index夕卜匯期貨交易foreign exchange futures transaction下推會計(jì) pushdown accounting 美先折算后調(diào)整法translationre-measurement method現(xiàn)行成本 /穩(wěn)值貨幣會計(jì) current cost/general purchasing power accounting現(xiàn)行成本 current cost現(xiàn)行成本會計(jì)current cost accounting先調(diào)整后折算法re-measurementtranslation method銷售代理處 sales age

44、ncy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 partner向上銷售 upstream sale彳行生金鬲工具derivative financial instruments銷售式融資租賃sales-type financing lease向下銷售 downstream sale消費(fèi)稅 consumer tax一筆交易觀 one-transaction opinion業(yè)主權(quán)論 the proprietorship theory一般物價(jià)水

45、準(zhǔn)會計(jì)general price level accounting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(bào)告 interim reporting重置成本 replacement cost轉(zhuǎn)租賃 subleases準(zhǔn)改組 quasi-reorganization 美 資本保全 capital maintenance資本化價(jià)值 capitalized value資本因素 capital factor資產(chǎn)負(fù)債法 asset/liability method存貨轉(zhuǎn)讓價(jià)格 inventory tra

46、nsfer price創(chuàng)立合并 consolidation出租人會計(jì)accounting for leases-lessor持有 產(chǎn) 損益 holding gains losses持倉盈虧 opposition gain and loss承租人會計(jì)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change in ownership of a subsidiary子公司 subsidiary company資源稅 resources

47、tax成本法 cost method財(cái)產(chǎn)信托會計(jì) fiduciary accounting 美財(cái)產(chǎn)稅 property tax部分分?jǐn)偡╬artial allocation不合并子公司unconsolidated subsidiaries最低退休金負(fù)債minimum liability 美租賃 leases租金 rents企業(yè)會計(jì)企業(yè)財(cái)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 marketabbr. certificat

48、e of deposit國有獨(dú)資公司股份有限公司 company limited by shares股份兩合公司limited partnership公司 company二級市場 security secondary market獨(dú)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(cái)務(wù)制度 financial regulations財(cái)務(wù)政策 financial policy財(cái)務(wù)預(yù)測 financial forecast財(cái)務(wù)控制 financial control

49、金融市場 financial market財(cái)務(wù)決策 financial decision財(cái)務(wù)監(jiān)督 financial supervision財(cái)務(wù)計(jì)戈 U financial planning財(cái)務(wù)活動 financial activities財(cái)務(wù)管理組織 organization of financial management一級市場 security primary market無限責(zé)任公司company of unlimited liability夕卜匯市場 foreign exchange market貝占現(xiàn)市場 discount market企業(yè)組織形式 forms of enterprise organization政府會計(jì)事業(yè)單位會計(jì) accounting for nonprofit organizations事業(yè)單位固定資產(chǎn)fix