注會(huì)考試英文詞匯

1、中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理 中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)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 - 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(jià)準(zhǔn)備 Provision for short-term investment長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term eq

4、uity investment - others長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收

5、利息 Interest receivable應(yīng)收帳款 Trade debtors壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowance receivable其他應(yīng)收款 Other debtors壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors其他流動(dòng)資產(chǎn) Ot

6、her current assets物資采購(gòu) 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(kù)存商品 Finished goods商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales

7、 of commodities委托加工物資 Consigned processiong material委托代銷(xiāo)商品 Consignment-out受托代銷(xiāo)商品 Consignment-in分期收款發(fā)出商品 Goods on instalment 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(dòng)資產(chǎn)損益 Unsettled G/L on current

8、 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(zhǔn)備 Consignment loan - provision固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant

9、 and machinery固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax應(yīng)交稅金-其他 Tax payable - others遞延稅款貸項(xiàng) Deferred taxation credit股本 Share capital已歸還投資 Investment re

10、turned利潤(rùn)分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in利潤(rùn)分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve利潤(rùn)分配-提取法定公益金 Profit appropriation - statutory welfare reserve利潤(rùn)分配-提取儲(chǔ)備基金 Profit appropriation - reserv

11、e fund利潤(rùn)分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund利潤(rùn)分配-利潤(rùn)歸還投資 Profit appropriation - return investment by profit利潤(rùn)分配-應(yīng)付優(yōu)先股股利 Profit

12、appropriation - preference shares dividends利潤(rùn)分配-提取任意盈余公積 Profit appropriation - other surplus reserve利潤(rùn)分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends利潤(rùn)分配-轉(zhuǎn)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(rùn) Retained earnings, beginning of the year資本公積-股本溢價(jià) Capital surplus - share premium資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation資本公積-股權(quán)投資準(zhǔn)備

14、 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 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(chǔ)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(rùn)歸還投資 Su

16、rplus reserve - reture investment by investment主營(yíng)業(yè)務(wù)收入 Sales主營(yíng)業(yè)務(wù)成本 Cost of sales主營(yíng)業(yè)務(wù)稅金及附加 Sales tax營(yíng)業(yè)費(fèi)用 Operating expenses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 o