注会考试英文词汇

1、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-夕卜埠存款Othermonetaryassets-cashinothercities其他货币资金-专艮行本票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-ca

2、shforinvestment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Lo

3、ngtermsecuritiesinvestemnt-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Otherdebtor

4、s坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase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委托力口工物资Consignedprocessiongmater

5、ial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-禾U息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋

6、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-specificequipm

7、ent工程物资-预付大型设备款Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction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-专禾U权Intangibleassets-patent无形资产-非专禾U技术Intangibleassets-industrialpropertyandknow-how无形资

8、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Adanvancesfromcu

9、stomers代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股禾1Proposeddividends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短期借款-抵押借款Bankloans-Shortterm-pledged短

10、期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteed年内至 U期长期借款Long term loans due within one year年内至 U期长期应付款Long term payable due within one year长期借款Bankloans-Longterm应付债券-债券面值 应付债券-债券溢价 应付债券-债券折价 应付债券-应计利息Bondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Acc

11、ruedinterest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Profitap

12、propriation-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-staffbonusandwelfarefund利润

13、分配-禾U润归还投资Profitappropriation-returninvestmentbyprofit利润分配-应付优先股股禾1Profitappropriation-preferencesharesdividends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期初未分配禾

14、U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Capit

15、alsurplus-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-禾U润归还投资Surplusreserve-retureinvestmentbyinvestmen

16、t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投资收益Investmentincome其他业务收入Otheroperatingincome营业外收入Non-operatingincome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(directlaborvar

17、iance)直接材料成本差异(directmaterialvariance)在产品计价Wwork-in-processcosting)联产品成本计算(jointproductscosting)生产成本汇总程序(accumulationprocessofproductioncost)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

18、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ttheorycostandpracticecost)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(jobc

19、ostingmethod)成本计算分步法直接人工成本差异(directlaborvariance)成本控制方法(costcontrolmethod)内河运输成本生产费用要素(elementsofproductionexpenses)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)平均成本与个另1J成本(avoragecostandindividualcost)跨期摊提费用分配(inter-periodexpensesallocation)计划成

20、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(

21、predictedcost)成本结构(coststructure)房地产开发成本主要成本与力口工成本(primecostsandprocessingcosts)决策成本(costofdecisionmaking)成本计算品种法(categorycostingmethod)在产品成本Wwork-in-processcost)工厂成本(factorycost)成本考核(cost assess )制造费用 m manufactruing expenses )动力费用分配 ( power expenses allocation )趋势分析法 t trend analysis approach )成本计

22、算简单法( simple costing method )责任成本层次 (levels of responsibility cost)对比分析法 (comparative analysis approach )约当产量比例法(equivalent units method )原始记录(original record )可比产品成本分析 ( general product cost analysis )成本计算方法(costing method )成本计算对象(costing objective )成本计算单位(costing unit )成本计划完成情况分析成本计戈U管理体系( planned

23、 management system of cost )成本计划(cost plan )成本会计(cost accounting )成本核算原贝U ( 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 )成本归集(cost accumulation )成本管理(cost management )成本分析(cost analysis )成本分配(ocst allocation )成本分类账(cost ledger )成本分类(costclassifictio

24、n)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)厂内经济核算制(internalbusinessaccountingsystem)厂内结算价格(internalsettlementprices)产品寿命周期成本(productlifecyclecost)产品成本项目(costitemsofproduct)产品成本技术经济分析产品成本计戈U(theplanofproductcosts)产品成本(productcost)初级会计汇总原始凭证(cumulativeso

25、urcedocument)汇总记账凭证核算形式(bookkeepingprocedureusingsummaryovchers)工作底稿(workingpaper)复式记账凭证mmvltipleaccounttitlesvoucher)复式记账法DDoubleentrybookkeeping)复合分录(compoundentry)戈U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(accounttit

26、le)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aaccountingcycle)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)t己账规贝U(recordingrules)记账凭证(voucher)记账凭证核算形式(Bookkeepingprocedureusingvouch

27、ers)t己账凭证?匚总、表核算形式(bookkeepingprocedureusingcategorizedaccountsummary)简单分录(simpleentry)结算账户(settlementaccounts)结账(closingaccount)结账分录(closingentry)借贷t己账法(debit-creditbookkeeping)通用日记账核算形式(bookkeepingprocedureusinggeneraljournal)夕卜来原始凭证(sourcedocumentfromoutside)现金日记账(cashjournal)虚账户(nominalaccounts)

28、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(accountsforsettlementofd

29、ebt)账户aaccount)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)资产负债账户(balancesheetaccounts)转账凭证ttransfervoucher)资金运用账户aaccountsofapplicationsoffunds)自制原始凭证(internalsourcedocument)总分类账簿(gener

30、alledger)总分类账户(generalaccount)附力口账户(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(profit distribution )应计费用(accrued expense )商标权(trademarks and tradenames )全部履行法净禾i润(net income )应付利润(profit payable )未分配利润收益债券(income bonds )货币资金禾U息资本化 (capitalization of interests)公益金工程

31、物资预付账款(advance to supplier)其他应收款(other receivables)现金(cash)预收账款公司债券发行( corporate bond floatation )应付工资(wages payable )实收资本(paid-in capital )盈余公积(surplus reserves )管理费用土地使用权股利(dividend )应交税金(taxes payable )流动资金负商誉(negativegoodwill)费用的确认(recognitionofexpense)短期投资ttemporaryinvestment)专项资产【旧】专有技术(know-h

32、ow)专营权(franchises)资本公积(capitalreserves)资产负债表法资金占用和资金来源旧自然资源(naturalresources)存货(inventory)车间经费【旧】偿债基金(sinkingfund)长期应付款(long-termpayables)长期投资(long-terminvestments)长期借款(long-termloans)长期负债(long-termliabilityoflong-termdebt)财务费用(financingexpenses)拨定留存收益(appropriatedretainedearnings)标准成本法(standardcost

33、ing)变动成本法(variablecosting)比例履行法包装物版权(copyrights)高级会计期货交易市场(marketoffuturestransaction)期货交易(futurestransaction)举债经营融资租赁(leveragedlease)金融工具(financialinstruments)企业集团(businessqroup)年度报告(annualreport)内部往来(transactionsbetweenhomeofficeandbranches)合伙企业(partnershipenterprise)合并资产负债表(consolidatedbalanceshe

34、et)合并主体的所彳#税会计(accountingforincometaxesofconsolidatedentities)(美)合并现金流量表(consolidatedstatementofcashflow)合并价差(cost-bookvaluedifferentials)合并会计报表(consolidatedfinancialstatements)购买法(purchasemethed)企业整体价值(thevalueofanenterpriseasawhole)权益结合法(poolingofinterestmethod)期内所得税分摊(intraperiodtaxallocation)(美)

35、期末存货的未实现损益(unrealizedprofitinendinginventory)公司间的长期资产业务(intercompanytransactionsinlong-termassets)名义货币保全(maintainingcapitalinunitsofmoney)基金论tthefundtheory)功能性货币(functionalcurrency)(美)汇兑损益(exchangegainsorlosses)合并财务状况变动表(consolidatedstatementofchangesinfinancialpoition)合并财务状况变动表(consolidatedstatemen

36、tof换算损益ttranslationgainsorlosses)举债经营收购(Leveragedbuyouts,简称LBQ(美)母公司持股比例变动(changeinownershippercentageheldbyparent)交互分配法(reciprocalallocationapproach)(美)货币项(monetaryitems)合伙清算(partnershipliquidation全面分摊法(comprehensiveallocation)固定资产投资方向调节税合并费用(expensesrelatedtocombinations)间接标价法(indirectquotation)买入

37、汇率(buyingrate)期货合约(futruescontract)混合合并(conglomeration)控投公司(holdingcompany)股票指数期货(stockindexfutrues)横向销售(crosswisesale)固定汇率(fixedrate)纳税影响法(taxeffectmethod)记账汇率(recordingrate)横向合并(horizontalintegration)合并前股禾1(preacquisitiondividends)可变现净值(netrealizable)企业合并会计(accountingforbusinesscombination)平仓盈亏(of

38、fsetgainandloss)卖出汇率(sellingrate)金融期货交易(financialfuturestransaction)会计禾U润(accountingincome)合并损益表(consolidatedincomestatement)公允价值(fairvalue)期权(options)间接控股(indirectholding)两笔交易观ttwo-transactionopinion)破产清算(bankrupcyliquidation)企业合并(businesscombination)企业论(theenterprisetheory)商品寄销(consignment)个人所得税(p

39、ersonalincometax)个人财务报表(personalfinancialstate-ments)(美)改组计戈U(reorganizationplan)(美)改组(reorganization)复杂权益法(complexequitymethod)附属公司(associatedcompany)负权人偿金(dividend)浮动汇率(floatingrate)分支机构会计(accountingforbranch)推定赎回损益(constructivegainsandlossesonbonds)推定赎回(constructiveretirement)投机(spculation)贴水(dis

40、count)特定物价指数(specificpriceindex)分支机构(branch)分期收款销货(installmentsales)分次清算(installmentliquidation)分部报告(segmentalreporting)房地产收入(realestaterevenue)房地产成本(costofrealsetate)房地产(realestate)多种汇率法(multiplyexchangerate)对境外实体的净投资(netinvestmentinforeignentities)订量单位：(unitsofmeasurement)递延法(defferedmethod)当代理论(c

41、ontemporarytheory)单一汇率法(singalmethod)退休金(pensionplan)退休金会计(accountingforpensionplan)(美)退休金给付义务(pensionbenefitobligations)(美)夕卜币(foreigncurrency)夕卜币业务(foreigncurrencytransaction)吸收合并(merger)物价变动会计(accountingforpricechanges)无偿债能力(insokency)完全合并(fullconsolidation)物价指数(priceindex)物价变动(pricechanges)完全应计法

42、(fullaccrualmethod)物价总指数(generalpriceindex)夕卜汇期货交易(foreignexchangefrtruestransaction)下推会计(push-downaccounting)(美)先折算后调整法(translation-remeasurementmethod)资本因素(capital factor )资产负债法(asset/libility method )存货转让价格(inventory transfer price )创立合并(consolidation )出租人会计(accounting for leases-lessor )持有(产)损益(

43、 holding gains losses )持仓盈亏(opsition gain and loss )承租人会计(accounting for leases-leasee )成本回收法(cost recovery method )纵向合并(Vertical integration )综合变动(general change )子公司权益变动( change in ownership of a subsidiary )子公司(subsidiary company )资源税(resources tax )成本法(cost method )财产信托会计(fiduciary accounting )(

44、美)财产税(property tax )部分分摊法(partial allocation )不合并子公司(unconsolidated subsidiaries )最低退休金负债(minimum liability )(美)租赁(leases )租金 r rents )企业会计企业财务(business finance )期权市场(option market )期货市场(future market )现行成本/稳值货币会计(currentcost/generalpurchasingpoweraccountin)现行成本(crurentcost)现行成本会计(currentcostaccount

45、ing)先调整后折算法(remeasurement-translationmethod)销售代理处(salesagency)相互持股(mutualholdings)相对账户调节(reconciliationofhomeofficeandbranchaccounts)新合伙人入伙(admissionofanewparther)向上销售(upstreamsale)彳行生金融工具(derivativefinancialinstru-ments)销售式融资租赁(sales-typefinancinglease)向下销售(downstreamsale)消费税(consumertax)一笔交易观(one-

46、transactionopinion)业主权论(theproprietorshiptheory)一般物价水准会计(generalpricelevelaccounting)般购买力单位(unitsofgeneralpurchasingpower)招股说明书(prospectus)中间汇率(middlerate)中期报告(interimreporting)重置成本(replacementcost)转租赁(subleases)准改组(quasi-reorbganization)(美)资本保全(capitalmaintenance)资本化价值(capitalizedvalue)可转让定期存单市场(ne

47、gotiableCDmarket)货币市场(moneymarket)黄金市场(goldmarket)国有独资公司股份有限公司(companylimitedbyshares)股份两合公司(limitedpactnership)公司Ccompany)二级市场(securitysecondarymarket)独资企业(soleproprietorship)店头市场(over-the-counter-market)承兑市场(acceptancemarket)拆借市场(lendingmarket)财务制度(financialregulations)财务政策(financialpolicy)财务预测(fi

48、nancialforecast)财务控制(financialcontrol)金融市场(financialmarket)财务决策(financialdecision)财务监督(financialcupervision)财务计戈U(financialplanning)财务活动(financialactivities)财务管理组织(organizationoffinancialmanagement)一级市场(securityprimarymarket)无限责任公司(companyofunlimitedliability)夕卜汇市场(foreignexchangemarket)贝占现市场(dixcou

49、ntmarket)企业组织形式(formsofenterpriseorganization)政府会计企业财务(businessfinance)期权市场(optionmarket)期货市场(futuremarket)可转让定期存单市场(negotiableCDmarket)货币市场(moneymarket)黄金市场(goldmarket)国有独资公司股份有限公司(companylimitedbyshares)股份两合公司(limitedpactnership)公司ccompany)二级市场(securitysecondarymarket)独资企业(soleproprietorship)店头市场(

50、over-the-counter-market)承兑市场(acceptancemarket)拆借市场(lendingmarket)财务制度(financialregulations)财务政策(financialpolicy)财务预测(financialforecast)财务控制(financialcontrol)金融市场(financialmarket)财务决策(financialdecision)财务监督(financialcupervision)财务计戈U(financialplanning)财务活动(financialactivities)财务管理组织(organizationoffinancialmanagement一级市场(securityprimarymarket)无限责任公司(companyofunlimitedliability)夕卜汇市场(foreignexchangemarket)贝占现市场(dixcountmarket)企业组织形式(formsofen