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 Defe ...
2013-05-27 11:05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 lo ...
2013-05-27 11:05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 moneta ...
2013-05-27 11:05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 Consig ...
2013-05-27 11:05B (86)buy-out management 管理性购买产权 B (87)by-product 副产品 C (88)called-up share capital 催缴股本 C (89)capacity 生产能力 C (90)capacit ...
2013-05-24 14:05A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告 A (45)auditing standards 审计准则 A (46)authorized share c ...
2013-05-24 14:05A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 账户,报表 A (5)accounting ...
2013-05-24 14:05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 ...
2013-05-24 14:05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 trans ...
2013-05-24 14:05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 ...
2013-05-24 14:05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 ...
2013-05-24 14:05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 ...
2013-05-24 14:05中国注册会计师考试英文测试词汇整理 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 ...
2013-05-24 14:05常见固定资产 building 建筑物 plant 厂房 machinery 机械 equipment 设备 vehicles 车辆 fixture 固定设施 Acquisition cost 购置成本 acquire v. 获 ...
2013-05-24 14:05银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interestreceivable 其 ...
2013-05-24 14:051)sales on account of US$10,000 (赊销方式销售，收入10,000美元) Dr.account receivable 10,000 Cr.sales revenue 10,000 借：应收账款 10,000 贷： ...
2013-05-24 14:05历年考题分析 - 命题规律及应对 1.专业英语考查分数包含在100分之内，考查的形式是英语读题英语解题。 2.题目主要分布在综合测试试卷(二)，出题多侧重 ...
2013-05-24 14:05Fixed assets 固定资产 Inventor y存货 Long-term equity investment 长期股权投资 Investment property 投资性房地产 Biological assets 生物资产 In ...
2013-05-24 14:051)sales on account of US$10,000 (赊销方式销售，收入10,000美元) Dr.account receivable 10,000 Cr.sales revenue 10,000 借：应收账款 10,000 贷： ...
2013-05-24 14:05常见固定资产 building 建筑物 plant 厂房 machinery 机械 equipment 设备 vehicles 车辆 fixture 固定设施 Acquisition cost 购置成本 acquire v. 获 ...
2013-05-24 14:051.Accounting concepts 会计的基本前提 1)accounting entity 会计主体;entity 实体，主体 2)going concern 持续经营 3)accounting period 会计分期 fi ...
2013-05-24 14:05银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interestreceivable 其 ...
2013-05-24 14:052013注册会计师英语测试：考试重点及难点分析 考试重点关注知识点 审计部分：职业道德;风险评估应用;风险应对措施和程序;业务循环相关内控设计和运行 ...
2013-05-24 14:051.Accounting concepts 会计的基本前提 1)accounting entity 会计主体;entity 实体，主体 2)going concern 持续经营 3)accounting period 会计分期 fi ...
2013-05-23 13:05历年考题分析 - 命题规律及应对 1.专业英语考查分数包含在100分之内，考查的形式是英语读题英语解题。 2.题目主要分布在综合测试试卷(二)，出题多侧重 ...
2013-05-23 13:05一、单词背记的几个误区四个不要 1.对一种记忆方法过于依赖 症状:企图找到一个好的记忆捷径,让自己短时间攻克单词关。 病因:单词成千上万,任何一种记 ...
2013-05-23 13:051.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 ...
2013-05-23 13:05畅销全球 selling well all over the world 典雅大方 elegant and graceful 定型耐久 durable modeling 方便顾客 making things convenient for custo ...
2013-05-23 13:05历年考题分析 - 2010年考题 续1 Firms frequently form larger structures with other firms. Whether these larger structures create a network dep ...
2013-05-23 13:05历年考题分析 - 命题规律及应对 1.专业英语考查分数包含在100分之内，考查的形式是英语读题英语解题。 2.题目主要分布在综合测试试卷(二)，出题多侧重 ...
2013-05-23 13:05
