2023年中国注册会计师考试英文测试词汇

中国注册会计师考试英文测试词汇整顿现金Cash inhand银行存款Cash inbank其他货币资金-外埠存款Othermonetary assets-cash inother cities其他货币资金-银行本票Other monetaryassets-cashiers check其他货币资金-银行汇票Other monetaryassets-bank draft其他货币资金-信用卡Other monetaryassets-credit cards其他货币资金-信用证保证金Other monetaryassets-L/C deposit其他货币资金-存出投资款Other monetaryassets-cash forinvestment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 forshort-term investment长期股权投资-股票投资Long termequity investment-stocks长期股权投资-其他股权投资Long termequity investment-others长期债券投资-债券投资Long termsecurities investemnt-bonds长期债券投资-其他债权投资Long termsecurities investment-others长期投资减值准备Provision forlong-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成本核算原则principle ofcosting成本核算程序cost accountingprocedures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成本分派ocst allocation成本分类账cost ledger成本分类cost classifiction成本费用界线成本调整cost adjustment成本差异cost variance成本汇报costing report成本cost车间成本workshop cost厂内经济核算制internal businessaccounting system厂内结算价格internal settlementprices产品寿命周期成本product lifecycle cost产品成本项目cost itemsof product产品成本技术经济分析产品成本计划the planof product costs产品成本productcost初级会计汇总原始凭证cumulative source document¥匚总记账凭证核算形式bookkeeping procedureusing summaryovchers工作底稿working paper复式记贝长凭证mvltiple account titles voucher复式记账法Double entrybookkeeping复合分录compound entry戈线改正法correction bydrawing astraight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart ofaccounts会计科目accounttitle红字改正法correction byusing redink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 ofaccounts活页式账簿loose-leaf book集合分派账户clearing accounts计价对比账户matching accounts记账措施bookkeeping methods记账规则recording rules记账凭证voucher i己账凭证核算形式Bookkeeping procedureusingvouchers t己账凭证;匚总表核算形式bookkeeping procedureusingcategorized accountsummary简朴分录simple entry结算账户settlement accounts结贝长closing account结账分录closing entry借贷记账法debit-credit bookkeeping通用日志账核算形式bookkeeping procedureusing generaljournal外来原始凭证sourcedocumentfrom outside现金日志账cash journal虚贝长户nominal accounts序时账簿book ofchronological entry一次凭证single-record document银行存款日志账deposit journal永续盘存制perpetual inventorysystem原始凭证sourcedocument暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts forsettlement ofclaim债权债务结算账户accounts forsettlement ofclaim anddebt债务结算账户accounts forsettlement ofdebt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment ofaccount专用i己账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts ofsources offunds资产负债账户balance sheetaccounts转贝长凭证transfer voucher资金运用贝长户accounts ofapplications offunds自制原始凭证internal sourcedocument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利润总额利益分派profit distribution应计费用accrued expense商标权trademarks andtradenames全部履行法净利润net income应付利润profit payable未分派利润收益债券income bonds货币资金利息资本化capitalization ofinterests公益金工程物资预付账款advance tosupplier其他应收款other receivables现金cash预收账款企业债券发行corporate bondfloatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable流动资金负商誉negative goodwill费用确实认recognition ofexpense短期投资temporary investment专题资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表法资金占用和资金来源［旧］自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund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 liabilityof long-term debt财务费用financing expenses拨定留存收益appropriated retainedearnings原则成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights高级会计期货交易市场market offutures 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年度汇报annual report内部往来transactions betweenhome officeand branches合作企业partnership enterprise合并资产负债表consolidated balancesheet合并主体的J所得税会计accounting forincome taxesof consolidatedentities美合并现金流量表consolidated statementof cashflow合并价差cost-book valuedifferentials合并会计报表consolidated financialstatements购置法purchase methed企业整体价值the valueof anenterprise asa whole权益结合法pooling ofinterest method期内所得税分摊intraperiod taxallocation美期末存货欧I未实现损益unrealized profitin endinginventory企业间的J长期资产业务intercompany transactionsin long-term assets名义货币保全maintaining capitalin units of money基金论the fundtheory功能性货币functional currency美汇兑损益exchange gainsor losses合并财务状况变动表consolidated statementof changesin financialpoition合并财务状况变动表consolidated statementof换算损益translation gainsor losses举债经营收购Leveraged buyouts,简称LBC美母企业持股比例变动change inownership percentageheld byparent交互分派法reciprocal allocationapproach美货币项monetary items合作清算partnership liquidation全面分摊法comprehensiveallocation固定资产投资方向调整税合并费用expenses relatedto 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控投企业holding company股票指数期货stock indexfutrues横向销售crosswise sale固定汇率fixed rate纳税影响法tax effectmethod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 forbusiness combination平仓盈亏offset gainand loss卖出汇率selling rate金融期货交易financial futurestransaction会计利润accounting income合并损益表consolidated incomestatement公允价值fair value期权options间接控股indirect holding两笔交易观two-transaction opinion破产清算bankrupcy liquidation企业合并business combination企业论the enterprisetheory商品寄销consignment个人所得税personal income tax个人财务报表personal financialstate-ments美改组计划reorganization plan美改组reorganization复杂权益法complex equitymethod附属企业associated company负权人偿金dividend浮动汇率floating rate分支机构会计accounting forbranch推定赎回损益constructive gainsand losseson 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分部汇报segmental reporting房地产收入realestate revenue房地产成本cost ofreal setate房地产real estate多种汇率法multiply exchangerate对境外实体H勺净投资net investmentin foreignentities订量单位units ofmeasurement递延法deffered method现代理论contemporary theory单一汇率法singal method退休金pension plan退休金会计accounting forpension plan美退休金给付义务pension benefitobligations美外币foreign currency外币业务foreign currencytransaction吸取合并merger物价变动会计accounting forprice changes免费债能力insolvency完全合并full consolidation物价指数priceindex物价变动price changes完全应计法full accrualmethod物价总指数general priceindex夕卜7匚期货交易foreign exchangefrtrues transaction下推会计push-down accounting美坏帐准备-应收帐款Provision fordoubtful debts-trade debtors预付帐款Prepayment应收补助款Allowance receivable其他应收款Other debtors坏帐准备-其他应收款Provision fordoubtful 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 valueconsumbles材料成本差异Material costdifference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference betweenpurchasesales ofcommodities委托力口工物资Consigned processiongmaterial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 oninstalment sales存货跌价准备Provision forobsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L oncurrentassets待处理固定资产损益Unsettled G/L onfixed assets委托贷款一本金Consignment loan-principle委托贷款-利息Consignment loan-interest先折算后调整法translation-remeasurement method现行成本/稳值货币会计current cost/general purchasingpower 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相对账户调整reconciliation ofhome officeand branchaccounts新合作人入伙admission ofa newparther向上销售upstream sale衍生金融工具derivative financialinstru-ments销售式融资租赁sales-type financinglease向下销售downstream sale消费税consumer tax一笔交易观one-transaction opinion业主权论the proprietorshiptheory一般物价水准会计general pricelevel accounting一般购置力单位unitsofgeneral purchasingpower招股阐明书prospectus中间汇率middle rate中期汇报interim reporting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资本原因capital factor资产负债法asset/libility method存货转让价格inventory transferprice创立合并consolidation出租人会计accounting forleases-lessor持有产损益holding gainslosses持仓盈亏opsition gainand loss承租人会计accounting forleases-leasee成本回收法cost recoverymethod纵向合并Vertical integration综合变动general change了企业权益变动change inownership ofa subsidiary子企业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不合并子企业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国有独资企业股份有限企业company limitedby shares股份两合企业limited pactnership企业company二级市场security secondarymarket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贝才务管理组织organization offinancial management一级市场security primarymarket无限责任企业company ofunlimited liability外汇市场foreign exchangemarket贴现市场dixcount market企业组织形式forms ofenterprise 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国有独资企业股份有限企业company limitedby shares股份两合企业limited pactnership企业company二级市场security secondarymarket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财务监督financial cupervision财务计划financial planning财务活动financial activities财务决策financial decision财务管理组织organization offinancial management一级市场security primarymarket无限责任企业company ofunlimited liability夕卜匚市场foreign exchangemarket贴现市场dixcount market企业组织形式forms ofenterprise organization事业单位会计accounting for non-profit organizations事业单位固定资产fixed assetsfor non-profit organizations事业单位固定基金fixed fundsnon-profit organizations事业单位负债liabilities fornon-profit organizations事业单位对夕卜投资outside investmentsfornon-profit organizations事业单位财务清算liquidation ofnon-profit organization上缴上级支出payment tothe higherauthority上级补助收入grant fromthe higherauthority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 researchinstitutes，budgeting科学事业单位收入scientific researchinstitutes，revenues科学事业单位结余scientific researchinstitutes，surplus科学事业单位会计制度accointing regulationsfor scientific researchinstifutes科学事业单位会计报表分析scientific researchinstitutes-analysis ofaccountingstatements科学事业单位会计sicentific researchinstitute accounting科学事业单位成本费用管理scientificresearchinstitutes-cost maragement科学事业单位财务制度financial regulationsfor scientificresearchinstitutes经营支出operating expense经营收入operating revenue基金预算支出fund budgetexpenditure基金预算收入fund budgetrevenue基金预算结余surplus offund budget国家预算state budget国家决算final accountsof staterevenue andexpenditure高等学校资产colleges anduniversities assets高等学校支出colleges anduniversities expenditures高等学校预算管理方式budget managementmethod ofcolleges anduniversities高等学校收入colleges anduniversities revenues专用基金支出expenditure onspecial purposefund专用基金收入proceeds fromspecial purposefund专用基金结余surplus ofspecialpurpose funds中华人民共和国预算法the budgetlaw ofthe people，s Republicof China资金调拨支出expenditure onallocated andtranseferred 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 fromthe state拨入专款restricted appropriation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 andmachinery固定资产-电子设备、器具及家俱Fixed assets-Electronic Equipment,furniture andfixtures固定资产-运输设备Fixed assets-Automobiles合计折旧Accumulated depreciation固定资产减值准备Impairment offixed assets工程物资一专用材料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 forequipment工程物资-为生产准备区J工具及器具Project material-tools andfacilities forproduction在建工程Construction inprogress在建工程减值准备Impairment ofconstruction inprogress固定资产清理Disposal offixed assets无形资产-专利权Intangible assets-patent无形资产一非专利技术Intangible assets-industrial propertyand know-how无形资产一商标权Intangible assets-trademark rights无形资产-土地使用权Intangible assets-land userights无形资产-商誉Intangible assets-goodwill无形资产减值准备Impairment ofintangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized financefees其他长期资产Other longterm assets递延税款借项Deferred assetsdebits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances fromcustomers代销商品款Consignment-in payables其他应交款Other payableto government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets估计负债Accrued liabilities应付短期债券Short-term debenturespayable其他流动负债Other currentliabilities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 termloans duewithin oneyear一年内到期长期应付款Long termpayable duewithin oneyear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-Accruedinterest长期应付款Long termpayable专题应付款Specific payable其他长期负债Other longterm liabilities应交税金-所得税Tax payable-incometax应交税金-增值税Tax payable-VAT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 taxationcredit股本Share capital已偿还投资Investment returned利润分派一其他转入Profit appropriation-other transferin利润分派一提取法定盈余公积Profit appropriation-statutory surplusreserve利润分派一提取法定公益金Profit appropriation-statutory welfarereserve利润分派-提取储备基金Profit appropriation-reserve fund利润分派一提取企业发展基金Profit appropriation-enterprise developmentfund利润分派-提取职工奖励及福利基金Profit appropriation-staff bonusand welfarefund利润分派-利润偿还投资Profit appropriation-return investmentby profit利润分派-应付优先股股利Profit appropriation-preference sharesdividends利润分派-提取任意盈余公积Profit appropriation-other surplusreserve利润分派-应付一般股股利Profit appropriation-ordinary sharesdividends利润分派-转作股本欧I一般股股利Profit appropriation-ordinary sharesdividends convertedto shares期初未分派禾ll润Retained earnings,beginning ofthe 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 currencytranslation资本公积-其他Capital surplus-others盈余公积一法定盈余公积金Surplus reserve-statutory surplusreserve盈余公积一任意盈余公积金Surplus reserve-other surplusreserve盈余公积一法定公益金Surplus reserve-statutory welfarereserve盈余公积-储备基金Surplus reserve-reserve fund盈余公积一企业发展基金Surplus reserve-enterprise developmentfund盈余公积一利润偿还投资Surplus reserve-reture investmentby investment主营业务收入Sales主营业务成本Cost ofsales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General andadministrative 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-operatingincome补助收入Subsidy income其他业务支出Other operating expenses营业夕卜支出Non-operatingexpenses所得税Income tax直接人工成本差异direct laborvariance直接材料成本差异direct materialvariance在产品计价work-in-process costing联产品成本计算joint productscosting生产成本汇总程序accumulation processof production cost制造费用差异manufacturing expensesvariance实际成本与估计成本actual costand estimatedcost工资费用分派salary costsallocation成本曲线cost curve农业生产成本agriculture productioncost原始成本和重置成本original costand replacementcost工程施工成本直接成本与间接成本direct costand indirectcost可控成本controllable cost制造费用分派manufacturing expensesallocation理论成本与应用成本theory costand practicecost辅助生产成本分派auxiliary productioncost allocation期间，费用成本控制程序procedure ofcost control成本记录cost entry,cost recordercost agenda成本计算分批法job costing method成本计算分步法直接人工成本差异direct laborvariance成本控制措施cost controlmethod内河运输成本生产费用要素elements ofproduction expenses历史成本与未来成本historical costand futurecost可防止成本与不可防止成本avoidable costand unavoidablecost成本计算期cost period平均成本与个别成本avorage costand individualcost跨期摊提费用分派inter-period expensesallocation计划成本planned cost数量差异quantity variance燃料费用分派fuel expensesallocation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 costand undeferrablecost成本控制原则standard ofcostcontrol副产品成本计算by-product costing责任成本responsibility cost生产损失核算production lossaccounting生产成本productioncost估计成本predicted cost成本构造cost structure房地产开发成本重要成本与力口工成本prime costsand processingcosts决策成本cost ofdecision making成本计算品种法category costingmethod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动力费用分派power expensesallocation趋势分析法trend analysisapproach成本计算简朴法simple costingmethod责任成本层次levels ofresponsibility cost对比分析法comparative analysisapproach约当产量比例法equivalent unitsmethod原始记录original record可比产品成本分析general productcost analysis成本计算措施costingmethod成本计算对象costing objective成本计算单位costing unit成本计划完成状况分析成本计划管理体系planned managementsystem ofcost成本计划cost plan成本会计costaccounting。