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注会考试英文测试词汇(共18部分)

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发表于 2016-9-22 11:15:55 | 显示全部楼层 |阅读模式
注会考试英文测试词汇(共18部分)
注会考试英文测试词汇(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

注会考试英文测试词汇(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
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

注会考试英文测试词汇(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
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

注会考试英文测试词汇(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-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

注会考试英文测试词汇(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
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)

注会考试英文测试词汇(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)
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)

注会考试英文测试词汇(七)

对比分析法(comparative analysis approach)
约当产量比例法(equivalent units method)
原始记录(original record)
可比产品成本分析(general product cost analysis)
成本计算方法(costing method)
成本计算对象(costing objective)
成本计算单位(costing unit)
成本计划完成情况分析
成本计划管理体系(planned management system of cost)
成本计划(cost plan)
成本会计(cost accounting)
成本核算原则(principle of costing)
成本核算程序(cost accounting qrocedures)
成本核算成本(costing account)
成本核算(costing)
成本归集(cost accumulation)
成本管理(cost management)
成本分析(cost analysis)
成本分配(ocst allocation)
成本分类账(cost ledger)
成本分类(cost classifiction)
成本费用界限
成本调整(cost adjustment)
成本差异(cost variance)
成本报告(costing report)
成本(cost)
车间成本(workshop cost)
厂内经济核算制(internal business accounting system)
厂内结算价格(internal settlement prices)
产品寿命周期成本(product life cycle cost)
产品成本项目(cost items of product)
产品成本技术经济分析
产品成本计划(the plan of product costs)
产品成本(product cost)

注会考试英文测试词汇(八)

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)

注会考试英文测试词汇(九)

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)
中级会计
固定资产(fixed assets)
利润总额
利益分配(profit distribution)
应计费用(accrued expense)
商标权(trademarks and tradenames)

注会考试英文测试词汇(十)

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)

注会考试英文测试词汇(十一)

长期应付款(long-term payables)
长期投资(long-term investments)
长期借款(long-term loans)
长期负债(long-term liability of long-term debt)
财务费用(financing expenses)
拨定留存收益(appropriated retained earnings)
标准成本法(standard costing)
变动成本法(variable costing)
版权(copyrights)
高级会计
期货交易市场(market of futures transaction)
期货交易(futures transaction)
举债经营融资租赁(leveraged lease)
金融工具(financial instruments)
企业集团(business qroup)
年度报告(annual report)
内部往来(transactions between home office and branches)
合伙企业(partnership enterprise)
合并资产负债表(consolidated balance sheet)
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美)
合并现金流量表(consolidated statement of cash flow)
合并价差(cost-book value differentials)
合并会计报表(consolidated financial statements)
购买法(purchase methed)
企业整体价值(the value of an enterprise as a whole)
权益结合法(pooling of interest method)
期内所得税分摊(intraperiod tax allocation)(美)
期末存货的未实现损益(unrealized profit in ending inventory)
公司间的长期资产业务(intercompany transactions in long-term assets)
名义货币保全(maintaining capital in units of money)
基金论(the fund theory)
功能性货币(functional currency)(美)

注会考试英文测试词汇(十二)

汇兑损益(exchange gains or losses)
合并财务状况变动表(consolidated statement of changes in financial poition)
换算损益(translation gains or losses)
举债经营收购(Leveraged buyouts,简称LBC)(美)
母公司持股比例变动(change in ownership percentage held by parent)
交互分配法(reciprocal allocation approach)(美)
货币项(monetary items)
合伙清算(partnership liquidation
全面分摊法(comprehensive allocation)
固定资产投资方向调节税
合并费用(expenses related to combinations)
间接标价法(indirect quotation)
买入汇率(buying rate)
期货合约(futrues contract)
混合合并(conglomeration)
控投公司(holding company)
股票指数期货(stock index futrues)
横向销售(crosswise sale)
固定汇率(fixed rate)
纳税影响法(tax effect method)
记账汇率(recording rate)
横向合并(horizontal integration)
合并前股利(preacquisition dividends)
可变现净值(net realizable)
企业合并会计(accounting for business combination)
平仓盈亏(offset gain and loss)
卖出汇率(selling rate)
金融期货交易(financial futures transaction)
会计利润(accounting income)
合并损益表(consolidated income statement)
公允价值(fair value)
期权(options)
间接控股(indirect holding)

注会考试英文测试词汇(十三)

两笔交易观(two-transaction opinion)
破产清算(bankrupcy liquidation)
企业合并(business combination)
企业论(the enterprise theory)
商品寄销(consignment)
个人所得税(personal income tax)
个人财务报表(personal financial state-ments)(美)
改组计划(reorganization plan)(美)
改组(reorganization)
复杂权益法(complex equity method)
附属公司(associated company)
负权人偿金(dividend)
浮动汇率(floating rate)
分支机构会计(accounting for branch)
推定赎回损益(constructive gains and losses on bonds)
推定赎回(constructive retirement)
投机(spculation)
贴水(discount)
特定物价指数(specific price index)
分支机构(branch)
分期收款销货(installment sales)
分次清算(installment liquidation)
分部报告(segmental reporting)
房地产收入(real estate revenue)
房地产成本(cost of real setate)
房地产(real estate)
多种汇率法(multiply exchange rate)
对境外实体的净投资(net investment in foreign entities)
订量单位:(units of measurement)
递延法(deffered method)
当代理论(contemporary theory)
单一汇率法(singal method)
退休金(pension plan)
退休金会计(accounting for pension plan)(美)

注会考试英文测试词汇(十四)

退休金给付义务(pension benefit obligations)(美)
外币(foreign currency)
外币业务(foreign currency transaction)
吸收合并(merger)
物价变动会计(accounting for price changes)
无偿债能力(insolvency)
完全合并(full consolidation)
物价指数(price index)
物价变动(price changes)
完全应计法(full accrual method)
物价总指数(general price index)
外汇期货交易(foreign exchange frtrues transaction)
下推会计(push-down accounting)(美)
先折算后调整法(translation-remeasurement method)
现行成本/稳值货币会计(current cost/general purchasing power accountin)
现行成本(crurent cost)
现行成本会计(current cost accounting)
先调整后折算法(remeasurement-translation method)
销售代理处(sales agency)
相互持股(mutual holdings)
相对账户调节(reconciliation of home office and branch accounts)
新合伙人入伙(admission of a new parther)
向上销售(upstream sale)
衍生金融工具(derivative financial instru-ments)
销售式融资租赁(sales-type financing lease)
向下销售(downstream sale)
消费税(consumer tax)
一笔交易观(one-transaction opinion)
业主权论(the proprietorship theory)
一般物价水准会计(general price level accounting)
一般购买力单位(units of general purchasing power)
招股说明书(prospectus)
中间汇率(middle rate)
中期报告(interim reporting)

注会考试英文测试词汇(十五)

重置成本(replacement cost)
转租赁(subleases)
准改组(quasi-reorbganization)(美)
资本保全(capital maintenance)
资本化价值(capitalized value)
资本因素(capital factor)
资产负债法(asset/libility method)
存货转让价格(inventory transfer price)
创立合并(consolidation)
出租人会计(accounting for leases-lessor)
持有(产)损益(holding gains losses)
持仓盈亏(opsition gain and loss)
承租人会计(accounting for leases-leasee)
成本回收法(cost recovery method)
纵向合并(Vertical integration)
综合变动(general change)
子公司权益变动(change in ownership of a subsidiary)
子公司(subsidiary company)
资源税(resources tax)
成本法(cost method)
财产信托会计(fiduciary accounting)(美)
财产税(property tax)
部分分摊法(partial allocation)
不合并子公司(unconsolidated subsidiaries)
最低退休金负债(minimum liability)(美)
租赁(leases)
租金(rents)
企业会计
企业财务(business finance)
期权市场(option market)
期货市场(future market)
可转让定期存单市场(negotiable CDmarket)
货币市场(money market)
黄金市场(gold market)

注会考试英文测试词汇(十六)

国有独资公司
股份有限公司(company limited by shares)
股份两合公司(limited pactnership)
公司(company)
二级市场(security secondary market)
独资企业(sole proprietorship)
店头市场(over-the -counter-market)
承兑市场(acceptance market)
拆借市场(lending market)
财务制度(financial regulations)
财务政策(financial policy)
财务预测(financial forecast)
财务控制(financial control)
金融市场(financial market)
财务决策(financial decision)
财务监督(financial cupervision)
财务计划(financial planning)
财务活动(financial activities)
财务管理组织(organization of financial management)
一级市场(security primary market)
无限责任公司(company of unlimited liability)
外汇市场(foreign exchange market)
贴现市场(dixcount market)
企业组织形式(forms of enterprise organization)
政府会计
企业财务(business finance)
期权市场(option market)
期货市场(future market)
可转让定期存单市场(negotiable CDmarket)
货币市场(money market)
黄金市场(gold market)
国有独资公司
股份有限公司(company limited by shares)
股份两合公司(limited pactnership)

注会考试英文测试词汇(十七)

公司(company)
二级市场(security secondary market)
独资企业(sole proprietorship)
店头市场(over-the -counter-market)
承兑市场(acceptance market)
拆借市场(lending market)
财务制度(financial regulations)
财务政策(financial policy)
财务预测(financial forecast)
财务控制(financial control)
金融市场(financial market)
财务决策(financial decision)
财务监督(financial cupervision)
财务计划(financial planning)
财务活动(financial activities)
财务管理组织(organization of financial management)
一级市场(security primary market)
无限责任公司(company of unlimited liability)
外汇市场(foreign exchange market)
贴现市场(dixcount market)
企业组织形式(forms of enterprise organization)
事业单位会计(accounting for non-profit organizations)
事业单位固定资产(fixed assets for non-profit organizations)
事业单位固定基金(fixed funds non-profit organizations)
事业单位负债(liabilities for non-profit organizations)
事业单位对外投资(outside investments for non-profit organizations)
事业单位财务清算(liquidation of non-profit organization)
上缴上级支出(payment to the higher authority)
上级补助收入(grant from the higher authority)
其他收入(miscellaneous gains)
科学事业单位资产(scientific research instifutes‘assets)
科学事业单位支出(scientific research institutes‘expenditures)
科学事业单位预算(scientific research institutes‘budgeting)
科学事业单位收入(scientific research institutes‘revenues)

注会考试英文测试词汇(十八)

科学事业单位结余(scientific research institutes‘surplus)
科学事业单位会计制度(accointing regulations for scientific research instifutes)
科学事业单位会计报表分析(scientific research institutes-analysis of accounting statements)
科学事业单位会计(sicentific research institute accounting)
科学事业单位成本费用管理(scientific research institutes-cost maragement)
科学事业单位财务制度(financial regulations for scientific research institutes)
经营支出(orerating expense )
经营收入(operating revenue)
基金预算支出(fund budget expenditure)
基金预算收入(fund budget revenue)
基金预算结余(surplus of fund budget)
国家预算(state budget)
国家决算(final accounts of state revenue and expenditure)
高等学校资产(colleges and universities assets)
高等学校支出(colleges and universities expenditures)
高等学校预算管理方式(budget management method of colleges and universities)
高等学校收入(colleges and universities revenues)
专用基金支出(expenditure on special purpose fund)
专用基金收入(proceeds from special purpose fund)
中华人民共和国预算法(the budget law of the people‘s Republic of China)
资金调拨支出(expenditure on allocated and transeferred fund)
财政收入(public finance-revemue)
财政净资产(public finance-net assets)
财政负债(public finance-liabilities)
财政补助收入(grant from the state)
拨入专款(restricted appropriation)
发表于 2017-9-5 21:33:42 | 显示全部楼层
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