注会考试英文测试词汇

学习必备欢迎下载学习必备欢迎下载学习必备欢迎下载注会考试英文测试词汇整理（一）现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票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-cashforinvestment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Longtermsecuritiesinvestemnt-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Otherdebtors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委托加工物资Consignedprocessiongmaterial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-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物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-specificequipment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-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill

注会考试英文测试词汇整理（二）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Adanvancesfromcustomers代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends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短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值Bondpayable-Parvalue应付债券-债券溢价Bondpayable-Excess应付债券-债券折价Bondpayable-Discount应付债券-应计利息Bondpayable-Accruedinterest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Profitappropriation-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利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit利润分配-应付优先股股利Profitappropriation-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期初未分配利润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Capitalsurplus-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-利润归还投资Surplusreserve-retureinvestmentbyinvestment主营业务收入Sales

注会考试英文测试词汇整理（三）

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（directlaborvariance）直接材料成本差异（directmaterialvariance）在产品计价（work-in-processcosting）联产品成本计算（jointproductscosting）生产成本汇总程序（accumulationprocessofprocluctioncost）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（theorycostandpracticecost）辅助生产成本分配（auxiliaryproductioncostallocation）成本控制程序（procedureofcostcontrol）成本记录（costentry，costrecordercostagenda）成本计算分批法（jobcostingmethod）

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）平均成本与个别成本（avoragecostandindividualcost）跨期摊提费用分配（inter-periodexpensesallocation）计划成本（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（predictedcost）成本结构（coststructure）

房地产开发成本主要成本与加工成本（primecostsandprocessingcosts）决策成本（costofdecisionmaking）成本计算品种法（categorycostingmethod）在产品成本（work-in-processcost）工厂成本（factorycost）成本考核（costassess）制造费用（manufactruingexpenses）动力费用分配（powerexpensesallocation）趋势分析法（trendanalysisapproach）成本计算简单法（simplecostingmethod）责任成本层次（levelsofresponsibilitycost）

对比分析法（comparativeanalysisapproach）约当产量比例法（equivalentunitsmethod）原始记录（originalrecord）可比产品成本分析（generalproductcostanalysis）成本计算方法（costingmethod）成本计算对象（costingobjective）成本计算单位（costingunit）成本计划完成情况分析成本计划管理体系（plannedmanagementsystemofcost）成本计划（costplan）成本会计（costaccounting）成本核算原则（principleofcosting）成本核算程序（costaccountingqrocedures）成本核算成本（costingaccount）成本核算（costing）成本归集（costaccumulation）成本管理（costmanagement）成本分析（costanalysis）成本分配（ocstallocation）成本分类账（costledger）成本分类（costclassifiction）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划（theplanofproductcosts）产品成本（productcost）

汇总原始凭证（cumulativesourcedocument）汇总记账凭证核算形式（bookkeepingprocedureusingsummaryovchers）工作底稿（workingpaper）复式记账凭证（mvltipleaccounttitlesvoucher）复式记账法（Doubleentrybookkeeping）复合分录（compoundentry）划线更正法（correctionbydrawingastraightling）汇总原始凭证（cumulativesourcedocument）会计凭证（accountingdocuments）会计科目表（chartofaccounts）会计科目（accounttitle）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（accountingcycle）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）记账规则（recordingrules）记账凭证（voucher）记账凭证核算形式（Bookkeepingprocedureusingvouchers）记账凭证汇总表核算形式（bookkeepingprocedureusingcategorizedaccountsummary）简单分录（simpleentry）结算账户（settlementaccounts）结账（closingaccount）结账分录（closingentry）借贷记账法（debit-creditbookkeeping）通用日记账核算形式（bookkeepingprocedureusinggeneraljournal）外来原始凭证（sourcedocumentfromoutside）现金日记账（cashjournal）

虚账户（nominalaccounts）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（acco