2022年注会英语词汇 .pdf
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1、注会考试英文测试词汇整理(一)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
2、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 in
3、vestment - 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 debt
4、ors 坏帐准备 - 应收帐款Provision for doubtful debts - trade debtors 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 1 页,共 26 页 - - - - - - - - - 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 cu
5、rrent 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 注会考试英文测试词汇整理(二)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
6、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 名师资料总结 - - -精品资料欢迎下载 - - - - - - -
7、- - - - - - - - - - - 名师精心整理 - - - - - - - 第 2 页,共 26 页 - - - - - - - - - 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 - Auto
8、mobiles 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Co
9、nstruction 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 -
10、商誉Intangible assets - goodwill 注会考试英文测试词汇整理(三)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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 3 页,共 26 页 - - - - - - - - - 其他长期资产Other long term assets 递延税款借项Deferred assets
11、 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A
12、ccrued 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 -
13、 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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 4 页,共 26 页 - - - - - - - - - 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
14、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 注会考试英文测试词汇整理(四)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 -
15、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
16、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
17、名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 5 页,共 26 页 - - - - - - - - - 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
18、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 - statuto
19、ry 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
20、注会考试英文测试词汇整理(五)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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 6 页,共 26 页 - - - - - - - - - 其他业务收入Other operating income
21、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
22、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
23、 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,费用名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 7 页,共 26 页 - - - - - - - - - 成本控制程序(procedure of cost control )成本记录( cost entry, cost recorder cost agenda
24、)成本计算分批法(job costing method )注会考试英文测试词汇整理(六)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
25、 )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( respon
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