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2007年注册会计师考试会计英文附加题词汇表http://www.sina.com.cn
2007年09月03日 16:31 新东方北斗星
作者：新东方教育科技集团北斗星培训学校 朱丽 针对2007年注会考试首次在《会计》、《审计》科目中加试英语题，北斗星培训学校财务英语老师Julia在最快的时间内整理了相关专业英语及对照中文翻译，以供考生参考。考生需要注意的是： 1.《会计》、《审计》是注会考试中较难的两门课程，考生历来反映考试时间紧迫，因此，加入附加题后，考生要更好的规划和安排考场时间，不能出现顾此失彼和慌乱的情况； 2.本次提供的资料旨在扫清考生在专业英语上的词汇障碍，不涉及基础英语能力的培养和具体审计、会计准则的讲解，因此，考生只有具备一定的英语水平，才可选择答附加题，并参考本中心提供的资料； 3.提醒广大考生不要因附加题的变革而产生心理落差或是其他不利情绪，具备英语基础的考生也不能出现松懈情绪或优势心理； 4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！ Accounting 1.Accounting equation: Asset = Liability + Owner’s Equity 2.Double entry accounting: debit (Dr) & credit (Cr) 3.Historical cost, fair value, replacement cost, net realizable value, present value 4.Financial statement Balance sheet Assets: cash, tradable financial assets, note receivable, accounts receivable (provision for bad/doubtful debts), prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets (accumulated depreciation, impairment of fixed assets), disposal of fixed assets, construction-in-process (impairment of CIP), intangible assets (accumulated amortization, impairment), investment real estate, development expenditure, goodwill, deferred income tax assets, etc. Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc. Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings Income statement Revenue: sales (sales discount, allowance & returns, net sales), other operating income Operating costs: cost of goods sold/sales, other operating cost Sales tax and extra charges Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss Operating income Non-operating income & expenses Total profit Income taxes Net income/profit Statement of cash flows cash flow from operating activities: direct method and indirect method cash flow from investing activities cash flow from financing activities 5.Cash Cash in bank Bank reconciliation 6.Receivables Accounts receivables, notes receivables, other receivables Uncollectible receivables: factoring Allowance method: allowance for doubtful accounts Estimate based on a percentage of sales Estimate based on analysis of receivables The direct write-off method 7.Inventory: period method vs. perpetual method Materials, WIP (work-in-process), finished goods, etc. FIFO (first-in first-out), the specific identification method, (moving) weighted average method Lower of cost or net realizable value method, provision for inventory impairment 8.Fixed assets & intangible assets Fixed assets Depreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated life Straight-line method/average method Units-of-production method Double declining-balance method Sum-of-the-years-digits method Capital expenditure vs. revenue expenditure Fixed assets disposal: discarded, sold, traded/exchanged Gain/loss on disposal of fixed assets Intangible assets Amortization R&D (research and development) 9.Owner’s equity Paid-in capital common stock, preferred stock cash dividend, stock dividend, stock split 10.Foreign currency 11.Business combination 12.Lease: operating lease, financial lease 13.Earnings per share 会计 1.会计恒等式：资产=负债+所有者权益 2.复式记账法：借/贷 3.历史成本，公允价值，重置成本，可变现净值，现值 4.财务报表 资产负债表 资产：货币资金, 交易性金融资产，应收票据，应收账款(坏账准备)，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产(累计折旧，固定资产减值)，固定资产清理，在建工程(在建工程减值)，无形资产(累计摊销，减值)，投资性房地产，开发支出，商誉，递延所得税资产，等 负债：短期贷款，交易性金融负债，应付职工薪酬，应付税费，应付利息，应付股利，一年内到期的非流动性负债，应付账款，应付票据，预收账款，长期贷款，长期应付款，应付债券，等 权益：实收资本/股本，资本公积，库藏股，盈余公积，未分配利润/留存收益 利润表/损益表 营业收入：主营业务收入(销售折扣、折让和退回，销售收入净额)，其他业务收入 营业成本：主营业务成本，其他业务成本 销售税金及附加 营业费用：销售费用，管理费用，财务费用，减值损失 营业利润 营业外收支 利润总额 所得税 净利润 现金流量表 经营活动所产生的现金流量：直接法和间接法 投资活动所产生的现金流量 筹资活动所产生的现金流量 5.货币资金 银行存款 银行存款余额调节表 6.应收款项 应收账款，应收票据，其他应收款 不可收回应收账款：应收账款让售 备抵法：坏账准备 销售收入占比法 应收账款分析 直接转销法 7.存货：定期盘存制vs.永续盘存制 原材料，在产品，产成品，等 先进先出法，个别计价法，(移动)加权平均法 成本与可变现净值孰低法，存货跌价准备 8.固定资产和无形资产 固定资产 折旧费用，累计折旧：固定资产原值，残值，可使用年限 直线折旧法/平均年限法 工作量法 双倍余额递减法 年数总和法 资本性支出 vs. 收益性支出 固定资产处置：报废，出售，转让 固定资产处理收益/损失 无形资产 摊销 研发支出 9.所有者权益 实收资本 普通股，优先股 现金股利，股票股利，股票分割 10.外币 11.企业合并 12.租赁：经营租赁，融资租赁 13.每股收益 特别说明：由于各方面情况的不断调整与变化，新浪网所提供的所有考试信息仅供参考，敬请考生以权威部门公布的正式信息为准。
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