注會考試英文詞匯

1、中國注冊會計師考試英文測試詞匯整理 中國注冊會計師考試英文測試詞匯整理現金 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 - cashier‘s check其他貨幣資金-銀行匯票 Other monetary assets - bank draft

2、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-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 - S

3、hort 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長期股權投資-股票投資 Long term equity investment - stocks長期股權投資-其他股權投資 Long term eq

4、uity investment - others長期債券投資-債券投資 Long term securities investemnt - bonds長期債券投資-其他債權投資 Long term securities investment - others長期投資減值準備 Provision for long-term investment應收票據 Notes receivable應收股利 Dividends receivable應收

5、利息 Interest receivable應收帳款 Trade debtors壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors預付帳款 Prepayment應收補貼款 Allowance receivable其他應收款 Other debtors壞帳準備- 其他應收款 Provision for doubtful debts - other debtors其他流動資產 Ot

6、her 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 difference自制半成品 Self-manufactured goods庫存商品 Finished goods商品進銷差價 Difference between purchase & sales

7、 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待處理流動資產損益 Unsettled G/L on current

8、 assets待處理固定資產損益 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-房屋建筑物 Fixed assets - Buildings固定資產-機器設備 Fixed assets - Plant

9、 and machinery固定資產-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures應交稅金-消費稅 Tax payable - consumable tax應交稅金-其他 Tax payable - others遞延稅款貸項 Deferred taxation credit股本 Share capital已歸還投資 Investment re

10、turned利潤分配-其他轉入 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 - reserv

11、e fund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-應付優(yōu)先股股利 Profit

12、appropriation - preference shares dividends利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares div

13、idends 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-接受捐贈非現金資產準備 Capital surplus - donation reserve資本公積-接受現金捐贈 Capital surplus - cash donation資本公積-股權投資準備

14、 Capital surplus - investment reserve資本公積-撥款轉入 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 rese

15、rve盈余公積-任意盈余公積金 Surplus 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 Su

16、rplus reserve - reture investment by investment主營業(yè)務收入 Sales主營業(yè)務成本 Cost of sales主營業(yè)務稅金及附加 Sales tax營業(yè)費用 Operating expenses管理費用 General and administrative expenses財務費用 Financial expenses投資收益 Investment income其他業(yè)務收入 Other o