【加分项】你值得拥有!CPA考试英语名词汇集!
注册会计师全国统一考试中设立英语测试,对于引导注册会计师和报名参加注册会计师考试的考生提高英语语言能力,起到了一定作用。从近年情况来看,考生报名人数相对较少。按照中央相关改革要求,进一步规范考试实施工作,减轻考生应考负担,从2018年起,不再举办注册会计师全国统一考试英语测试。虽然2018年取消了英语测试,注会考试的综合阶段考试只在试卷一设置5分的英文作答附加分题,鼓励考生使用英文作答,不在百分制内设置英文题。所以不管是什么形式,是分我们就没有理由放弃!今天小编就为大家整理了注会考试里常见的英语词汇,快来点击收藏吧!
【加分项】你值得拥有!CPA考试英语名词汇集!
无形资产减值准备Impairment of intangible assets
长期待摊费用Deferred assets
未确认融资费用Unrecognized finance fees
其他长期资产Other long term assets
递延税款借项Deferred assets debits
应付票据Notes payable
应付帐款Trade creditors
预收帐款Adanvances from customers
代销商品款Consignment-in payables
其他应交款Other payable to government
其他应付款Other creditors
应付股利Proposed dividends
待转资产价值Donated assets
预计负债Accrued liabilities
应付短期债券Short-term debentures payable
其他流动负债Other current liabilities
预提费用Accrued expenses
应付工资Payroll payable
应付福利费Welfare payable
短期借款-抵押借款Bank loans-Short term-pledged
短期借款-信用借款Bank loans-Short term-credit
短期借款-担保借款Bank loans-Short term-guaranteed
一年内到期长期借款Long term loans due within one year
一年内到期长期应付款Long term payable due within one year
长期借款Bank loans-Long term
应付债券-债券面值Bond payable-Par value
应付债券-债券溢价Bond payable-Excess
应付债券-债券折价Bond payable-Discount
应付债券-应计利息Bond payable-Accrued interest
长期应付款Long term payable
专项应付款Specific payable
其他长期负债Other long term liabilities
应交税金-所得税Tax payable-income tax
应交税金-增值税Tax payable-VAT
现金Cash in hand
银行存款Cash in bank
其他货币资金-外埠存款Other monetary assets-cash in other cities
其他货币资金-银行本票Other monetary assets-cashier‘s check
其他货币资金-银行汇票Other monetary assets-bank draft
其他货币资金-信用卡Other monetary assets-credit cards
其他货币资金-信用证保证金Other monetary assets-L/C deposit
其他货币资金-存出投资款Other monetary assets-cash for investment
短期投资-股票投资Investments-Short term-stocks
短期投资-债券投资Investments-Short term-bonds
短期投资-基金投资Investments-Short term-funds
短期投资-其他投资Investments-Short term-others
短期投资跌价准备Provision for short-term investment
长期股权投资-股票投资Long term equity investment-stocks
长期股权投资-其他股权投资Long term equity investment-others
长期债券投资-债券投资Long term securities investemnt-bonds
长期债券投资-其他债权投资Long term securities investment-others
长期投资减值准备Provision for long-term investment
应收票据Notes receivable
应收股利Dividends receivable
应收利息Interest receivable
应收帐款Trade debtors
坏帐准备-应收帐款Provision for doubtful debts-trade debtors
预付帐款Prepayment
应收补贴款Allowance receivable
其他应收款Other debtors
坏帐准备-其他应收款Provision for doubtful debts-other debtors
其他流动资产Other current assets
物资采购Purchase
原材料Raw materials
包装物Packing materials
低值易耗品Low value consumbles
材料成本差异Material cost difference
自制半成品Self-manufactured goods
库存商品Finished goods
商品进销差价Difference between purchase&sales of commodities
委托加工物资Consigned processiong material
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goods on instalment sales
存货跌价准备Provision for obsolete stocks
待摊费用Prepaid expenses
待处理流动资产损益Unsettled G/L on current assets
待处理固定资产损益Unsettled G/L on fixed assets
委托贷款-本金Consignment loan-principle
委托贷款-利息Consignment loan-interest
委托贷款-减值准备Consignment loan-provision
固定资产-房屋建筑物Fixed assets-Buildings
固定资产-机器设备Fixed assets-Plant and machinery
固定资产-电子设备、器具及家具Fixed assets-Electronic Equipment,furniture and fixtures
固定资产-运输设备Fixed assets-Automobiles
累计折旧Accumulated depreciation
固定资产减值准备Impairment of fixed assets
工程物资-专用材料Project material-specific materials
工程物资-专用设备Project material-specific equipment
工程物资-预付大型设备款Project material-prepaid for equipment
工程物资-为生产准备的工具及器具Project material-tools and facilities for production
在建工程Construction in progress
在建工程减值准备Impairment of construction in progress
固定资产清理Disposal of fixed assets
无形资产-专利权Intangible assets-patent
无形资产-非专利技术Intangible assets-industrial property and know-how
无形资产-商标权Intangible assets-trademark rights
无形资产-土地使用权Intangible assets-land use rights
无形资产-商誉Intangible assets-goodwill
应交税金-营业税Tax payable-business tax
应交税金-消费税Tax payable-consumable tax
应交税金-其他Tax payable-others
递延税款贷项Deferred taxation credit
股本Share capital
已归还投资Investment returned
利润分配-其他转入Profit appropriation-other transfer in
利润分配-提取法定盈余公积Profit appropriation-statutory surplus reserve
利润分配-提取法定公益金Profit appropriation-statutory welfare reserve
利润分配-提取储备基金Profit appropriation-reserve fund
利润分配-提取企业发展基金Profit appropriation-enterprise development fund
利润分配-提取职工奖励及福利基金Profit appropriation-staff bonus and welfare fund
利润分配-利润归还投资Profit appropriation-return investment by profit
利润分配-应付优先股股利Profit appropriation-preference shares dividends
利润分配-提取任意盈余公积Profit appropriation-other surplus reserve
利润分配-应付普通股股利Profit appropriation-ordinary shares dividends
利润分配-转作股本的普通股股利Profit appropriation-ordinary shares dividends converted to shares
期初未分配利润Retained earnings,beginning of the year
资本公积-股本溢价Capital surplus-share premium
资本公积-接受捐赠非现金资产准备Capital surplus-donation reserve
资本公积-接受现金捐赠Capital surplus-cash donation
资本公积-股权投资准备Capital surplus-investment reserve
资本公积-拨款转入Capital surplus-subsidiary
资本公积-外币资本折算差额Capital surplus-foreign currency translation
资本公积-其他Capital surplus-others
盈余公积-法定盈余公积金Surplus reserve-statutory surplus reserve
盈余公积-任意盈余公积金Surplus reserve-other surplus reserve
盈余公积-法定公益金Surplus reserve-statutory welfare reserve
盈余公积-储备基金Surplus reserve-reserve fund
盈余公积-企业发展基金Surplus reserve-enterprise development fund
盈余公积-利润归还投资Surplus reserve-reture investment by investment
应交税金-营业税Tax payable-business tax
应交税金-消费税Tax payable-consumable tax
应交税金-其他Tax payable-others
递延税款贷项Deferred taxation credit
股本Share capital
已归还投资Investment returned
利润分配-其他转入Profit appropriation-other transfer in
利润分配-提取法定盈余公积Profit appropriation-statutory surplus reserve
利润分配-提取法定公益金Profit appropriation-statutory welfare reserve
利润分配-提取储备基金Profit appropriation-reserve fund
利润分配-提取企业发展基金Profit appropriation-enterprise development fund
利润分配-提取职工奖励及福利基金Profit appropriation-staff bonus and welfare fund
利润分配-利润归还投资Profit appropriation-return investment by profit
利润分配-应付优先股股利Profit appropriation-preference shares dividends
利润分配-提取任意盈余公积Profit appropriation-other surplus reserve
利润分配-应付普通股股利Profit appropriation-ordinary shares dividends
利润分配-转作股本的普通股股利Profit appropriation-ordinary shares dividends converted to shares
期初未分配利润Retained earnings,beginning of the year
资本公积-股本溢价Capital surplus-share premium
资本公积-接受捐赠非现金资产准备Capital surplus-donation reserve
资本公积-接受现金捐赠Capital surplus-cash donation
资本公积-股权投资准备Capital surplus-investment reserve
资本公积-拨款转入Capital surplus-subsidiary
资本公积-外币资本折算差额Capital surplus-foreign currency translation
资本公积-其他Capital surplus-others
盈余公积-法定盈余公积金Surplus reserve-statutory surplus reserve
盈余公积-任意盈余公积金Surplus reserve-other surplus reserve
盈余公积-法定公益金Surplus reserve-statutory welfare reserve
盈余公积-储备基金Surplus reserve-reserve fund
盈余公积-企业发展基金Surplus reserve-enterprise development fund
盈余公积-利润归还投资Surplus reserve-reture investment by investment
主营业务收入Sales
主营业务成本Cost of sales
主营业务税金及附加Sales tax
营业费用Operating expenses
管理费用General and administrative expenses
财务费用Financial expenses
投资收益Investment income
其他业务收入Other operating income
营业外收入Non-operating income
补贴收入Subsidy income
其他业务支出Other operating expenses
营业外支出Non-operating expenses
所得税Income tax
直接人工成本差异(direct labor variance)
直接材料成本差异(direct material variance)
在产品计价(work-in-process costing)
联产品成本计算(joint products costing)
生产成本汇总程序(accumulation process of procluction cost)
制造费用差异(manufacturing expenses variance)
实际成本与估计成本(actual cost and estimated cost)
工资费用分配(salary costs allocation)
成本曲线(cost curve)
农业生产成本(agriculture production cost)
原始成本和重置成本(original cost and replacement cost)
工程施工成本
直接成本与间接成本(direct cost and indirect cost)
可控成本(controllable cost)
制造费用分配(manufacturing expenses allocation)
理论成本与应用成本(theory cost and practice cost)
辅助生产成本分配(auxiliary production cost allocation)
期间,费用
成本控制程序(procedure of cost control)
成本记录(cost entry,cost recorder cost agenda)
成本计算分批法(job costing method)
主营业务收入Sales
直接人工成本差异(direct labor variance)
成本控制方法(cost control method)
内河运输成本
生产费用要素(elements of production expenses)
历史成本与未来成本(historical cost and future cost)
可避免成本与不可避免成本(avoidable cost and unavoidable cost)
成本计算期(cost period)
平均成本与个别成本(avorage cost and individual cost)
跨期摊提费用分配(inter-period expenses allocation)
计划成本(planned cost)
数量差异(quantity variance)
燃料费用分配(fuel expenses allocation)
定额成本控制制度(norm cost control system)
定额管理(management norm)
可递延成本与不可递延成本(deferrable cost and undeferrable cost)
成本控制标准(standard of cost control)
副产品成本计算(by-product costing)
责任成本(responsibility cost)
生产损失核算(production loss accounting)
生产成本(production cost)
预计成本(predicted cost)
成本结构(cost structure)
房地产开发成本
主要成本与加工成本(prime costs and processing costs)
决策成本(cost of decision making)
成本计算品种法(category costing method)
在产品成本(work-in-process cost)
工厂成本(factory cost)
成本考核(cost assess)
制造费用(manufactruing expenses)
动力费用分配(power expenses allocation)
趋势分析法(trend analysis approach)
成本计算简单法(simple costing method)
责任成本层次(levels of responsibility cost)
初级会计
汇总原始凭证(cumulative source document)
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
工作底稿(working paper)
复式记账凭证(mvltiple account titles voucher)
复式记账法(Double entry bookkeeping)
复合分录(compound entry)
划线更正法(correction by drawing a straight ling)
汇总原始凭证(cumulative source document)
会计凭证(accounting documents)
会计科目表(chart of accounts)
会计科目(account title)
红字更正法(correction by using red ink)
会计核算形式(bookkeeping procedures)
过账(posting)
会计致迹(ccounting entry)
会计循环(accounting cycle)
会计账簿(Book of accounts)
活页式账簿(loose-leaf book)
集合分配账户(clearing accounts)
计价对比账户(matching accounts)
记账方法(bookkeeping methods)
记账规则(recording rules)
记账凭证(voucher)
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)
简单分录(simple entry)
结算账户(settlement accounts)
结账(closing account)
结账分录(closing entry)
借贷记账法(debit-credit bookkeeping)
通用日记账核算形式(bookkeeping procedure using general journal)
外来原始凭证(source document from outside)
现金日记账(cash journal)
虚账户(nominal accounts)
序时账簿(book of chronological entry)
一次凭证(single-record document)
银行存款日记账(deposit journal)
永续盘存制(perpetual inventory system)
原始凭证(source document)
暂记账户(suspense accounts)
增减记账法(increase-decrease bookkeeping)
债权结算账户(accounts for settlement of claim)
债权债务结算账户(accounts for settlement of claim and debt)
债务结算账户(accounts for settlement of debt)
账户(account)
账户编号(Account number)
账户对应关系(debit-credit relationship)
账项调整(adjustment of account)
专用记账凭证(special-purpose voucher)
转回分录(reversing entry)
资金来源账户(accounts of sources of funds)
资产负债账户(balance sheet accounts)
转账凭证(transfer voucher)
资金运用账户(accounts of applications of funds)
自制原始凭证(internal source document)
总分类账簿(general ledger)
总分类账户(general account)
附加账户(adjunct accounts)
付款凭证(payment voucher)
分类账簿(ledger)
固定资产(fixed assets)
利益分配(profit distribution)
应计费用(accrued expense)
商标权(trademarks and tradenames)
净利润(net income)
应付利润(profit payable)
收益债券(income bonds)
利息资本化(capitalization of interests)
预付账款(advance to supplier)
其他应收款(other receivables)
现金(cash)
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)
股利(dividend)
应交税金(taxes payable)
负商誉(negative goodwill)
费用的确认(recognition of expense)
短期投资(temporary investment)
专有技术(know-how)
专营权(franchises)
资本公积(capital reserves)
自然资源(natural resources)
存货(inventory)
偿债基金(sinking fund)
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