CPA英语词汇6科全-Excel版.xlsx

注册会计师考试常用英文测试词汇整理(1) 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注册会计师考试常用英文测试词汇整理(2)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注册会计师考试常用英文测试词汇整理(3) 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)成本计算分步法直接人工成本差异(direct labor variance)成本控制方法(cost control method)。

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）成本计算分步法直接⼈⼯成本差异（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）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）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）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）全部履⾏法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资⾦。

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==cpa会计英语词汇篇一：会计专业术语中英文对比财务术语中英文对照大全，财务人必备！ 201X-05-28注册会计师注册会计师知道“会计”的英语怎么说吗？不会？那可真够无语的额！想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！增加见识也好，装装逼也行。

目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption 资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal 销售日记账 Sales Journal 购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet调整分录 Adjusting entries。

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请下载后使用实际版本,效果极佳!challengefurnishestablishintellectualqualificationworthyappearanceaspectliquidswordladapplyexteriorpreferenceelbow discipline terrificthrillflu replacement edition triumph hostage loaf applicable motion diploma dragon contrast trendhonorable transition appendix objection inflation substantial hasty interpret fraction romance rectangle owl denote editor fruitful startlesystem concede jewelry dictate lame exhaust stiff pinch pants remnant projector torrent crisp tag durationincident zeal rhythm educate overlook shear kidnap propaganda prescribe Capen.挑战(书);艰巨任务,难题v.向挑战v.供应,提供;装备,布置v.建立,设立;安置,使定居n.知识分子a.智力的,理智的,有理解力的n.资格,合格;限定,条件;合格证a.(of)值得的,配得上的;有价值的n.出现,露面;外表;(在会议等)作短暂露面n.样子,外表,面貌,(问题等的)方面n.液体a.液体的,液态的n.剑,刀n.男孩;少年;男青年;小伙子vi.(以书面形式)申请;请求vt.应用;实施a.外部的,外面的n.外部n.(for,to)偏爱,喜爱;优惠;优先选择n.肘,(衣服的)肘部vt.用肘推,用肘挤n.纪律,学科a.极好的,非常的,极度的n.一阵激动(恐惧)v.激动;(使)毛骨悚然n.(influenza)流行性感冒n.取代,替换,替换物,代替物n.版次,版本,(出版形式)n.胜利,成功v.得胜,战胜n.人质n.一条面包vi.游荡,闲逛a.可应用(实施)的,适当的,合适的n.运动;提议n.毕业文凭,学位证书n.龙n.对比,对照vi.形成对比vt.把与对n.倾向,趋势vi.伸向,倾向a.(honourable)可敬的;荣誉的,光荣的n.转变,变迁,过渡(时期)n.附录,附属物;阑尾,盲肠n.(to)反对,异议,不喜欢,反对的理由n.通货膨胀a.实质的;相当的;显著的;坚固的;富裕的a.匆忙的,仓促的;草率的vt.解释,说明;口译n.碎片,小部分,一点儿;分数n.传奇,爱情故事n.长方形,矩形n.猫头鹰vt.表示,意味着n.编辑,编者a.多产的;果实累累的,富有成效的v.惊吓,使吃惊n.水湾,小湾;进口,入口n.系统,体系;制度;方法,方式,步聚vt.承认;容许;(比赛结束前)认输;退让n.珠宝v.口授;(使)听写;指令,指示,命令; a.跛的,(辩解,论据等)无说服力的v.使筋疲力尽,耗尽;抽完n.排气装置;废气a.硬的,僵直的;拘谨的;呆板的;艰难的v.捏,掐,拧;收缩;紧急关头;匮乏;压力n.长裤,宽松的便裤,内裤n.剩余(物),零料,遗迹n.放映机,幻灯机,投影仪n.激流,洪流;爆发,(话语等的)连发a.脆的,易碎的n.标签,货签,v贴标签于n.持久;期间;持续时间n.商人n.事件,事变n.热心,热忱,热情n.节奏,韵律v.教育,培养,训练v.看漏,忽略;俯瞰,眺望;宽容,放任v.剪,修剪vt.诱拐;绑架,劫持n.宣传(机构)v.指示,规定,开处方n.海角,岬;披肩,短披风。

Accounting1.Accounting equation: Asset = Liability + Owner’s Equity2.Double entry accounting: debit (Dr) & credit (Cr)3.Historical cost, fair value, replacement cost, net realizable value, present value4.Financial statementBalance sheetAssets: 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 earningsIncome statementRevenue: sales (sales discount, allowance & returns, net sales), other operating incomeOperating costs: cost of goods sold/sales, other operating cost Sales tax and extra chargesOperating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment lossOperating incomeNon-operating income & expensesTotal profitIncome taxesNet income/profitStatement of cash flowscash flow from operating activities: direct method and indirect methodcash flow from investing activitiescash flow from financing activities5.CashCash in bankBank reconciliation6.ReceivablesAccounts receivables, notes receivables, other receivablesUncollectible receivables: factoringAllowance method: allowance for doubtful accountsEstimate based on a percentage of salesEstimate based on analysis of receivablesThe direct write-off method7.Inventory: period method vs. perpetual methodMaterials, WIP (work-in-process), finished goods, etc.FIFO (first-in first-out), the specific identification method, (moving) weighted average methodLower of cost or net realizable value method, provision for inventory impairment8.Fixed assets & intangible assetsFixed assetsDepreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated lifeStraight-line method/average methodUnits-of-production methodDouble declining-balance methodSum-of-the-years-digits methodCapital expenditure vs. revenue expenditureFixed assets disposal: discarded, sold, traded/exchanged Gain/loss on disposal of fixed assetsIntangible assetsAmortizationR&D (research and development)9.Owner’s equityPaid-in capitalcommon stock, preferred stockcash dividend, stock dividend, stock split10.Foreign currency11.Business combination12.Lease: operating lease, financial lease13.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。

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 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）成本计算分步法直接人工成本差异（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）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）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）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）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）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）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【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 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）比例履行法包装物版权（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）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of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）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）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）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）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）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）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）专用基金结余（surplus of special purpose funds）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）。

注册会计师考试英语加试会计英语词汇汇总注册会计师考试是会计专业人员的重要资格认证考试之一，考生需要通过该考试以取得注册会计师资格。

考试涵盖了会计学的各个领域，包括会计英语。

本篇文章旨在为考生提供注册会计师考试英语加试会计英语词汇的汇总，帮助考生更好地备考。

会计英语是指在会计领域中使用的专业英语词汇。

在注册会计师考试中，会计英语词汇是必备的基础知识，掌握这些词汇有助于理解和应用会计学的理论和实践。

下面是一些常用的会计英语词汇汇总：1. Accounting - 会计2. Assets - 资产3. Liabilities - 负债4. Revenue - 收入5. Expenses - 费用6. Balance sheet - 资产负债表7. Income statement - 损益表8. Cash flow statement - 现金流量表9. Auditing - 审计10. Taxation - 税务11. Financial statements - 财务报表12. Depreciation - 折旧13. Amortization - 摊销14. Equity - 所有者权益15. Accrual basis - 权责发生制16. Cash basis - 现金制17. Trial balance - 试算平衡表18. Payroll - 工资单19. Inventory - 存货20. Cost of goods sold - 销售成本这些词汇覆盖了会计学的基本概念和术语，考生在备考过程中应该牢记这些词汇的含义，并能够在具体的题目中正确运用。

除了掌握词汇，考生还需要了解一些与会计有关的重要知识点。

下面将介绍几个常见的考点：1. 财务报表分析：财务报表是反映企业财务状况和经营成果的重要工具。

考生需要了解财务报表的组成部分、报表分析的方法和目的，以及如何通过财务报表评估企业的健康状况。

abandon 1.vt放弃, 遗弃 2.vt放任, 狂热abnormal 1.adj反常的, 变态的abrupt 1.adj.突然的, 意想不到的; 2.陡的, 险峻的absence 1.n.缺席 2.n.不注意; 心不在焉absolute 1.adj.绝对的；完全的； 2.adj 确定的absorb 1. vt. 吸收（液体）； 2. vt. 支付；负担abstract 1.n. 摘要, 概要, 抽象abundance 1. n. 丰富, 充裕, 丰富充裕accelerate 1. v. 加速access 1.n. 通路, 访问, 入门 2. v.存取, 接近accompany 1. v. 陪伴, 伴奏accomplishment1.n. 成就, 完成, 实现, 达到 2.n. 技艺, 才能accurate 1. adj.正确的, 精确的 2.accuse 1. v. 控告, 谴责, 非难 2.accustom 1.v.使习惯于 2.achieve 1.v. 完成, 达到 2.acknowledge 1. v.承认, 答谢, 报偿 2.acquaintance 1.n. 相识, 熟人 2.acquisitive 1.adj.想获得的, 2.actually 1.adj.实际上；真实地 2.adapt 1.v. 使适应；使适合 2. v.改编；改装adequate 1.adj.足够的 2.adj.恰当的；胜任的adopt 1.v.收养 2.v.采取；采用advance 1.v.前进；增进 2.v.提前；提前支付affective 1. adj 情感的, 表达感情的 2.affluence 1.n.富裕 2.n.大量，丰富aggression 1.n.进攻, 侵略 2.agony 1.n.极大的痛苦agriculture 1.n.农业, 农艺, 农学 2.alert 1.adj.提防的, 警惕的 2.adj.警惕, 警报alien 1. adj.（常与to连用）与…相反的；与…不同的2.adj. 外国的；外国人的allegiance 1. n.忠诚alter 1.v.改变 2.ambition 1.n.野心；雄心；企图 2.n.所希望的东西amid 1.prep.在...中 2.analyst 1.n.分析家, 分解者 2.ancient 1.n.古老的anonymous 1.adj.匿名的 2.antenna 1.n.天线 2.antisocial 1.adj.危害社会的 2.adj.自私的anxious 1.adj.忧虑的；焦虑的，不安的 2.adj.渴望的appeal 1.v.呼吁；恳求 2.v.上诉；诉诸于英语六级 600 词汇appetite 1.n.食欲；胃口 2.欲望appliance 1.n.设备；器械；装置 2.appreciate 1.v.感激；感谢 2.v.鉴赏；欣赏；赏识approach 1.vt.走近；靠近 2. n.途径；通路appropriate 1.adj.正确的；适当的 2.approximate 1.adj.近似的, 大约的 2.argue 1.n.争论, 辩论 2.n.说服arithmetic 1.n.算术, 算法 2.arrest 1.v.逮捕, 拘留, 吸引 2.arrogant 1.adj.傲慢的, 自大的 2.artificial 1.adj.人造的；人工的 2.adj.做作的，不自然的aspect 1.n.模样；面貌 2.n.方面assignment 1.n.指派的职位 2.n.分配association 1.n.协会 2.n.联合；结交assumption 1.n.假定；假设 2.astronaut 1.n.航天员 2.athletic 1.adj.运动的；运动员的 2.adj.身强力壮的atmosphere 1.n.大气 2.n.气氛attain 1.v.达到, 获得 2.attempt 1.v.尝试, 企图 2.attent 1.adj.注意的, 留意的 2.authority 1.n.权威；威信 2.n.典据；权威著作auxiliary 1.adj.辅助的bacteria 1.n.细菌ban 1.v.禁止 2.barrier 1.n.障碍 2.be aware of 1.知道 2.behavior 1.n.举止, 行为 2.benefit 1.n.利益促进或增强福利的东西；好处 2.n.救济金benign 1.adj.和蔼的；温和的；慈祥的 2.n.无危险的（疾病）bias 1.n.偏见；成见 2.biotech 1.n.生物工艺学 2.blame 1.v.谴责；归咎 2.blond 1.adj.金发的 2.board 1.n.木板 2.n.委员会；理事会；董事会boundary 1.n.界线；边界 2.burden 1.n.负荷；负担 2.candidate 1.n.候选人, 投考者 2.capital 1. n. 首都 2.n.资金,资本catastrophe 1.n.大灾难, 大祸 2.category 1.n.种类, 部属; 类目 2.n.范畴centralize 1.v.集聚, 集中 2.challenge 1.n.挑战 2.characteristic 1.adj.表示特性的；典型的；特有的 2.charge 1.v.要价；索价； 2.v.责任；管理；照料circumstance 1.n.环境, 详情, 境况 2.citizen 1.n.市民, 公民 2.claim 1.v.要求，认领，索赔 2.v.声言；自称；主张clinical 1.adj.临床的；临诊的 2.adj.冷静的；相当客观的clip 1.n.小夹子；回形针 2.cloud 1.n.云, 烟云 2.n.朦胧cluster 1.n.一串；一束；一群 2.n.簇coastal 1.adj.海岸的 2.coincidence 1.n.巧合；巧合的事 2.n.一致；符合combine 1.v.联结；结合 2.commerce 1.n.商业 2.commodity 1.n. 货场；商品；物品 2.communicate 1.v. 联络；通信 2.community 1.n.社区 2.n.大众comparative 1.adj. 比较的 2.compatibility 1.n. 适合，适应（性） 2.n.互换性；通用性compensation 1.n.补偿，赔偿 2.complaint 1.v.申诉；控告 2.complexity 1.n.复杂性 2.n.联合体complicate 1.v.变复杂 2.comprehensive 1.adj.全面的；广泛的 2.conceive 1.v.构思, 以为, 持有 2.v.怀孕, 考虑, 设想concern 1.v 关于；对…有关系 2.concise 1.adj.简单的,简练的concrete 1.adj.具体的 2.n.混凝土conduct 1.n.行为, 操行 2.v.处理；经营；引导；实施conflict 1.n.斗争, 冲突 2.v.抵触, 冲突conform 1.v.符合, 相似 2.adj 一致的, 顺从的confront 1. v. 使面临, 对抗 2.consequence 1. n. 结局；结果 2.conservation 1.n. 保护；保存 2.console 1.v. 安慰, 藉慰 2. n.控制台constant 1.adj.不变的；固定的 2.constrain 1.v. 强使；强逼 2.consult 1.v. 参考；查阅；咨询 2.consultancy 1.n.顾问 2.consumer 1.n.消费者 2.contact lens 1.n. 隐形眼镜 2.contemplate 1.v. 注视；凝视 2.v. 期望content 1.n.内容, 容量 2.adj.满足的, 满意的contradict 1.v.反驳；否认 2.contrary 1.adj.相反的 2.contribute 1.v. 捐献；贡献 2.controversy 1.n.论争, 辩论, 论战 2.convenience 1.n.适合；方便 2.conventional 1.adj 传统的，习惯的 2.converse 1.adj. 相反的, 颠倒的 2.v.谈话, 交谈, 认识convince 1.v. 使确信, 使信服 2.coordinate 1.n.同等者，同等物坐标（用复数） 2.vt. 调整，整理corporate 1.adj. 社团的，全体的 2.correlate 1.vt.叙述，使联系 2.count 1 v .数, 计算 2.creature 1.n. 人，动物，创造物 2.crime 1.n. 犯罪，犯罪行为 2.critical 1.adj. 评论的，鉴定的，批评的，危急的2.culture 1.n. 文化，文明 2.curative 1.adj. 医疗的 2.n. 药品curriculum 1.n. 课程 2.cycle 1.n. 周期，循环，自行车 2.vi. 循环，轮转，骑自行车debate 1.v. 争论，辩论 2.n. 争论，辩论decade 1.n. 十年，十 2.deceptive 1.adj. 欺骗性的 2.decline 1.vi. 下倾，下降，下垂 2.v.拒绝，衰落deduce 1.v.演绎,推理deem 1.v.想, 认为, 视为; 相信defeat 1.n. 击败，战胜，失败 2.vt. 击败，战胜，挫折defect 1.n.过失，缺点 2.deficiency 1.n. 缺乏，不足 2.definition 1.n. 定义，解说，精确度，清晰度defy 1.vt 不服从，藐视，挑衅，违抗 2.n. 挑战delegate 1.n.代表 2.v.委派delicate 1.adj. 精巧的，精致的，脆弱的，微妙的，棘手的，灵敏的2.demonstrate 1.vt. 示范，证明，论证 2.vi 示范deportation 1.n. 移送，充军，放逐 2.depression 1.n. 沮丧，消沉，低气压，低压 2.deprive 1.desert 1.n. 沙漠，应得的惩罚，功过 2.adj. 沙漠的，荒凉的desirable 1.adj. 值得要的，合意的，悦人心意的 2.desperately 1.adv.拼命地, 失望地destructive 1.adj. 破坏性的， 2.detain 1.v.拘留，留住，阻止 2.determine 1.v. 决定，确定，测定 2.digest 1.n. 分类，摘要 2.vi. 消化dimension 1.n. 尺寸，尺度 2.diminish 1.v. （使）减少，（使）变小 2.diplomatic 1.adj.外交的，老练的 2.discipline 1.纪律，学科 2.v. 训练disease 1.n. 疾病，弊病 2.dismiss 1.vt. 解散，下课，开除，解职 2.vi.解散disservice 1.n. 伤害，虐待， 2.distinction 1.n. 区别，差别，级别，特性 2.distinguish1v.区别，辨别. 2.distress 1.n. 悲痛，不幸，危难，忧伤 2.v. 使悲痛，使忧伤divorce 1.n. 离婚，脱离 2.v. 使离婚，与…脱离domestic 1.adj. 家庭的，国内的，驯服的，与人共处的2.dominate 1.v. 支配，占优势 2. dormant 1.adj. 静止的，隐匿的 2. downturn 1.n. 低迷时期 2.drag 1.v. 拖，拖曳，缓慢而费力地行动 2.n. 拖拉dramatic 1.adj. 戏剧性的，生动的 2. drawback 1.n. 缺点，障碍，退税 2. dubious 1.adj. 可疑的，不确定的 2.dully 1.adv. 钝地，不清楚地，迟钝地 2.duplicate 1.adj. 复制的，副的，两重的，完全相同的2.n. 复制品，副本dynamic 1.adj. 动力的，动力学的，动态的 2.eager 1.adj. 热心于，渴望着 2.ease 1.n. 安逸，安心，悠闲，不费力 2.vt. 减轻，放松effective 1.adj. 有效的，有生力量，给人深刻印象的，2.ego 1.n. 自我，自负，利己主义 2.element 1.n. 要素，元素，成分，元件，自然环境2.eliminate 1.vt. 排除，消除 2.v. 除去elite 1.n. [集合名词]精华，精锐，中坚分子 2. embarrass 1.vt. 阻碍，麻烦，使困窘，使局促不安2. embrace 1.vt. 拥抱，包含，收买，信奉 2.vi. 拥抱，emotion 1.n. 情绪，情感，感情 2.emphasize 1.vt. 强调，着重 2.v. 强调enhance 1.vt. 提高，增强 2.v. 提高enormous 1.adj. 巨大的，庞大的，凶暴的 2. enterprise 1.n. 企业，事业，计划，事业心进取心 2. enthusiasm 1.n. 狂热，热心，积极性 2.entity 1.n. 实体 2. envious 1.adj. 嫉妒的，羡慕的 2.equate 1.vt. 使相等， [数]视为平等 2.vi. 等同equipe 1.n. 〈法〉运动队（或比赛对）及其装备2.essential 1.adj. 本质的，实质的，基本的，提炼的2.本质，实质，要素，要点establish 1.vt. 建立，设立，安置，确定 2.v. 建立estimate 1.v. 估计，估价，评估 2.n. 估计，估价，评估evaluate 1.估计，估价，求…的值2.n. 评价evidence 1.n. 明显，显著，明白，迹象，根据，证物2.evil1.adj. 邪恶的，不幸的，有害的，带来麻烦的2.n. 邪恶，罪恶，不幸exaggerate 1.v. 夸大，夸张2.exception 1.n. 除外，例外，反对，异议 2.excessive 1.adj. 过多的，过分的，额外的 2.exclusively 1.adv. 排外地，专有地 2.excrete 1.vt. 排泄，分泌2.executive 1.adj. 实行的，执行的，行政的 2.n. 执行者，经理主管人员exert 1.vt. 尽（力），施加（压力等），努力2.发挥，竭尽全力，尽exhaust 1.v. 用尽，耗尽，排气，2.n. 排气，排气装置exotic1.adj.外(国)来的, 外国产[制造]的expenditure 1.n. 支出，花费2.explode 1.vt. 使爆炸2.vi. 爆炸，破除，推翻，激发expose 1.vt. 使暴露，受到，使曝光2.v.揭露fairly 1.adv. 公正地，正当地，公平地，清楚地2.fatigue 1.n.疲乏，疲劳，累活，[军]杂役 2.vt.使疲劳，使心智衰弱feature 1.n.特征，容貌，特色，特写 2.是…特色，特写，放映feedback 1.n. 反馈，反应2.feminine 1.adj.女人（似）的，娇柔的，阴性的，女性的2.fertile 1.adj. 肥沃的，富饶的，能繁殖的 2.fiber 1.n. =fibre 光纤2.fiction 1.n. 虚构，编造，小说2.figure out 1.v. 合计为，计算出，解决，断定 2.financial 1.aadj. 财政的，金融的2.flexible 1.adj.易弯的, 挠性的, 有弹性的 2.adj.灵活的fluctuation 1.n. 波动的，起伏2.focus 1.n. 焦点，焦距，（兴趣活动等的）中心， 2.vi. 聚焦，注视folk 1.n.人们foster 1.vt.养育，抚育，培养，鼓励 2.n.养育者，鼓励者fragile 1.adj. 易碎的，脆的2.fruitful 1.adj. 多产的，富有成效的2.fulfill1.vt. 履行，实现，完成（计划等）2.fundamental 1.adj.基本的，基础的2.n. 基本原则，基本原理funding 1.用发行长期债券的方法来收回短期债券2.gather 1.n.集合，聚集 2.vi.集合，聚集，渐增，化脓gaze1.v.盯，凝视2.n. 凝视generate 1.vt. 产生，发生2.gloomy 1.adj. 黑暗的，阴沉的，令人沮丧的，阴郁的2.gossip 1.n.闲话，闲谈 2.grab1.v.抢夺，夺取，2.gradually1.adv.逐渐地2.grant 1.vt.同意，准予，承认（某事）~ 2.grave 1.n. 墓穴，坟墓 2.adj. 严重的，（颜色）黯淡的，guidance 1.n.指导，领导 2.halt 1.n. 停止，暂停，中断 2.vt.使停止，使立定hamper 1.v.妨碍，牵制 2.hardship 1.n.困苦，艰难，辛苦 2.hassle 1.n. 激战 2.vi.争论hazard 1.n.冒险，危险，冒险的事 2.vt.冒…的危险，赌运气，heal 1.v.治愈，医治，结束 2.hemisphere 1.n.半球 2.horrible 1.adj.可怕的，恐怖的，讨厌的 2.hostile 1.adj.敌对的，敌方的 2.n.敌对ideal 1.n.理想， 2.adj.理想的，完美的，想像的，唯心论的identical 1.adj.同一的；同样的 2.ignore 1.vt.不理睬，忽视，[律]驳回诉讼 2.illuminate 1.vt.照明，照亮，阐明，说明，以灯火装饰2.vi.照明illustrate 1.vt.举例说明，图解，阐明，加插图于 2.vi.举例imitate 1.vt. 模仿，仿效，仿制，仿造 2.v.模仿immigrant 1.adj.移民的，移居的，（从国外）移来的2.n.移民，侨民immune 1.adj.免疫的 2.impact 1.n. 碰撞，撞击，冲击，冲突，影响，效果2.vt. 挤入，撞击，压紧，impartial 1.adj.公平地, 无私地imperative 1.n. 命令，诫命，需要，规则，祈使语据2.adj. 命令的，强制的，紧急的impetus 1.n.推动力，促进 2.implication 1.n.牵连，含意，暗示 2.in advance 1.adv.预先 2.in spite of 1.adv. 不管，尽管 2.in terms of 1.adv.根据，按照，在…方面 2.indentify 1.v.认出；识别；鉴定 2.v.确定individual 1.n. 个人，个体 2.adj.个别的，单独的，个人的induce 1.vt.劝诱，促使，导致，引起，感应 2.indulge1v.纵容 2.inevitable 1.adj.不可避免的，必然的 2.infancy 1.n.幼年 2.influence 1.n.影响，感化，势力，有影响的人（或事）2.vt.影响，改变infusion 1.n. 灌输 2. ingredient 1.n. 成分，因素 2. inhabitant 1.n.居民，居住者 2.inherit 1.vt. 继承, 遗传所得initiate 1.vt.开始，发动，传授 2.v.开始，发起initiative 1.n.主动 2.innate 1.adj.先天的，天生的 2. innovation 1.n.改革，创新 2.insanity 1.n.精神错乱，疯狂，愚顽 2.insight 1.n.洞察力，见识 2.inspire 1.vt.吸（气），鼓舞，感动，激发，启示2.vi.吸入，启发灵感instrument 1.n. 工具，手段，器械，器具 2.insurance 1.n. 保险，保险单，保险业，保险费 2.integrate 1.vt.使成整体，使一体化，求…的积分 2.v.积分integrity 1.n.正直，诚实，完整，完全，完整性 2.intellectual 1.adj. 智力的，有智力的 2.n.知识分子intelligence 1.n.智力，聪明，智能2.intensive 1.adj.强烈的，精深的，透彻的 2.n.加强器intent1.n.目的, 意图2.adj.专心的, 决心的interference 1.n.冲突，干涉2.interpret 1.v.解释，说明，口译，通译， 2.invade 1.vt.侵入; 侵略(别国); 侵犯(主权等) 2.investigate 1.v.调查，研究2.involve 1.vt.包括，笼罩，潜心于，使陷于 2.irritate 1.vt.激怒，使急躁2.v.刺激isolate 1.vt.使隔离，使孤立，使绝缘，离析 2.n.隔离种群judge 1.n.法官，审判员，裁判员，鉴赏家，鉴定人2.vt. 审理，鉴定，判断，判决，junction 1.n. 连接，接合，交叉点，汇合处 2.jungle 1.n.丛林2.n.生死关头justify 1.v. 证明…是正当的2.kin1.n. 家属，（集合称），亲戚，同族，血缘关系，2.adj.有亲属关系的，性质类似的lamp1.n.灯2.vt.照亮landscape 1.n.风景，山水画，地形，前景 2.v.美化lawsuit 1.n.诉讼2.leakage 1.n.漏，泄露，渗漏 2.legacy 1.n. 遗赠（物），遗产2.legitimate 1.adj.合法的，合理的，正统的， 2.v.合法liability 1.n.责任，义务，倾向，债务，负债 2.liberal 1.n. 自由主义者，2.adj. 慷慨的，宽大的，不拘泥的literature 1.n.文学（作品），文艺，著作，文献 2.lobby 1.n.大厅，休息室， 2.vi. 游说议员，经常出入休息室loyalty 1.n. 忠诚，忠心 2.luxury 1.n. 华贵2.magnify 1.vt.放大，扩大，赞美，夸大，夸张 2.vi.有放大能力make sense 1.v.有意义2.malicious 1.adj.怀恶意的，恶毒的 2.managerial 1.adj.管理的2.manipulate 1.vt.（熟练地）操作，操纵（人或市价、市场）2.vt.(熟练地）操作，巧妙地处理manufacture 1.vt. 制造，加工2.n.制造，制造业，产品marathon 1.n.[体]马拉松赛跑，耐力的考验2.maritime 1.adj.海上的，海事的，海运的，海员的2.masculine1.adj. 男性的，男子气概的2.n. 男子，男孩mastery 1.n.掌握 2. matter-of-fact 1.adj.实质的，事务性的，平常的 2. maturity 1.n. 成熟，完备，（票据）到期 2. meaningful 1.adj.意味深长的 2.measure 1.v.尺寸，度量器，两度标准，方法，测量，2.v.测量，估量，分派，权衡，调节mere 1.adj.仅仅的，起码的，纯粹的 2.merit 1.n.优点，价值 2.v.有益于meteorite 1.n. 陨星 2.migrant 1.n.候鸟 2.n.移民，侨民mild 1.adj. 温和的，温柔的，淡味的，轻微的，适度的2.military 1.adj. 军事的，军用的 2. minority 1.n.少数，少数民族 2. mixture 1.n. 混合，混合物，混合剂 2. mobility 1.n.活动性，灵活性，迁移率，机动性 2. modest 1.adj,谦虚的,适度的modify 1.vt.更改，修改 2.v.修改mood 1.n.心情，情绪，语气，状态 2. moral 1.adj. 道德上的，精神的 2.n.道德motivate 1.v.激发 2. muscle 1.n.肌肉，臂力， 2. mystery 1.n. 神秘，神秘的事物 2. myth 1.n.神话，虚构的故事，荒诞的说法 2.nasty 1.adj.肮脏的，令人厌恶的，下流的，凶相的，威胁的2.navigation 1.n.航海，航空，导航，领航 2.negative 1.n.否定，负数，底片 2.adj.否定的，消极的，负的，阴性的neglect 1.vt.忽视，疏忽，漏做 2.n.忽视，疏忽，漏做neutral 1.n.中立者，中立国，非色彩，齿轮的空档2.adj.中立的，中立国的，中性的，无确定性质的nonetheless 1.adv.虽然如此，但是 2.nuclear 1.adj.[核]核子的，原子能的，核的，中心的2.obedient 1.adj.服从的，孝顺的 2.objective 1.n.目标，目的，宾格 2.adj.客观的，[语法]宾格的oblige 1.vt.迫使，责成 2.v 感谢, 感激observe 1.vt.观察，观测，遵守，评述 2.obsession 1.n.迷住，困扰 2.obstacle 1.n.障碍，妨碍物 2.opponent 1.adj.对立的，对抗的 2.n.对手，反对者optimistic 1.adj. 乐观的 2.ordinary 1.adj.平常的，普通的，平凡的 2.n.[律]推事organ 1.n.器官 2.n.元件orient 1.n. 东方，东方诸国（自地中海以东各国）2.adj.东方的，上升的，灿烂的origin 1.n.起源，由来，起因，出身，传统 2.overlook 1.vt.俯瞰 ，耸出，远眺，2.n.眺望，俯瞰中的景色overwhelm 1.vt.淹没，覆没，受打击，制服，压倒 2.paradox 1.n.似非而是的论点，自相矛盾的话 2.parallel 1.adj.平行的，相同的，类似的，并联的2.n.平行线，平行面，类似，相似物parameter 1.n.参数，参量2.participant 1n.参与者，共享者. 2.adj.参与的particular 1.n.细节，详细2.adj.特殊的，特别的，独特的，详细的，精确的passage 1.n.通过，经过，通道，通路2.段落patch 1.n.片，补缀，碎片，斑纹，斑点，眼罩2.vt.修补，补缀，掩饰，平息pattern 1.n.模范，式样，模式，样品，格调，图案2.vt.模仿，仿造，以图案装饰payoff 1.n.发工资，付清，盈利，报应，贿赂 2.adj.决定性的perceive 1.vt.察觉2.v.感知，感到，认识到performance 1.n.履行，执行，成绩，性能，表演，演奏2.permanent 1.adj.永久的，持久的2.persist1.vi.坚持，持续2.pessimistic 1.adj.悲观的，厌世的 2.physically 1.adv.身体上地 2.politician 1.n.政治家，政客 2.pollute 1.vt.弄脏，污染2.possession 1.n.有, 所有, 拥有; 占有postpone 1.vt.推迟，使延期，延迟2.potential 1.adj.潜在的，可能的，势的，位的 2.n.潜能，潜力，电压poverty 1.n.贫穷，贫困，贫乏，缺少2.practical 1.adj.实际的，实践的，实用的，有实践经验的2.praise1.vt.赞扬，歌颂，赞美2.n.赞扬，赞美，荣耀，称赞precedent 1.n.先例2.precise 1.adj.精确的，准确的2.n.精确predict1.v.预知，预言，预报2.predominate 1.vt.掌握，控制，支配， 2.vi.统治，成为主流，支配，占优势preface 1.n.序文，绪言，前言2.vi.作序，写前言pregnant 1.adj. 怀孕的，重要的，富有意义的，孕育的2.prejudice 1.n.偏见，成见，损害，侵害2.v.损害premium 1.n.额外费用，奖金，奖赏，保险费 2.pressure 1.n.压，压力，电压，压迫，强制，紧迫2.presume 1.vt.假定，假设，认为2.prevalence 1.n.流行2.prevent 1.v.防止，预防2.previous 1.adj.在前的，早先的 2.adv.在…以前，返回上一级菜单priest 1.n.牧师2.primary 1.adj.第一位的，初级的，主要的，初步的2.n.[常用复数]主要事物primate 1.n.首领，大主教2.adj.首要的, 第一的，primitive1.adj.原始的，远古的，粗糙的，简单的2.principal 1.n.负责人, 首长 2.adj.主要的；最重要的priority 1.n.先，前。

注会《审计》加试题英语常用词汇~1.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6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见注册会计师考试《审计》英语词汇辅导资料A (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 postulate 会计假设A (6)accounting series release 会计公告文件A (7)accounting valuation 会计计价A (8)account sale 承销清单A (9)accountability concept 经营责任概念A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本A (14)accounting bases 会计基础A (15)accounting manual 会计手册A (16)accounting period 会计期间A (17)accounting policies 会计方针A (18)accounting rate of return 会计报酬率A (19)accounting reference date 会计参照日A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念A (22)accrual expenses 应计费用A (23)acid test ration 速动比率(酸性测试比率)A (24)acquisition 购置A (25)acquisition accounting 收购会计A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项A (28)administrative expenses 行政管理费A (29)advice note 发货通知A (30)amortization 摊销A (31)analytical review 分析性检查A (32)annual equivalent cost 年度等量成本法A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本A (35)appropriation account 盈余分配账户A (36)articles of association 公司章程细则A (37)assets 资产A (38)assets cover 资产保障A (39)asset value per share 每股资产价值A (40)associated company 联营公司A (41)attainable standard 可达标准A (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 capital 额定股本A (47)available hours 可用小时A (48)avoidable costs 可避免成本B (49)back-to-back loan 易币贷款B (50)backflush accounting 倒退成本计算B (51)bad debts 坏帐B (52)bad debts ratio 坏帐比率B (53)bank charges 银行手续费B (54)bank overdraft 银行透支B (55)bank reconciliation 银行存款调节表B (56)bank statement 银行对账单B (57)bankruptcy 破产B (58)basis of apportionment 分摊基础B (59)batch 批量B (60)batch costing 分批成本计算B (61)beta factor B(市场)风险因素B (62)bill 账单B (63)bill of exchange 汇票B (64)bill of landing 提单B (65)bill of materials 用料预计单B (66)bill payable 应付票据B (67)bill receivable 应收票据B (68)bin card 存货记录卡B (69)bonus 红利B (70)book-keeping 薄记B (71)Boston classification 波士顿分类B (72)breakeven chart 保本图B (73)breakeven point 保本点B (74)breaking-down time 复位时间B (75)budget 预算B (76)budget center 预算中心B (77)budget cost allowance 预算成本折让B (78)budget manual 预算手册B (79)budget period 预算期间B (80)budgetary control 预算控制B (81)budgeted capacity 预算生产能力B (82)burden 制造费用B (83)business center 经营中心B (84)business entity 营业个体B (85)business unit 经营单位B (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)capacity ratios 生产能力比率C (91)capital 资本C (92)capital assets pricing model 资本资产计价模式C (93)capital commitment 承诺资本C (94)capital employed 已运用的资本C (95)capital expenditure 资本支出C (96)capital expenditure authorization 资本支出核准C (97)capital expenditure control 资本支出控制C (98)capital expenditure proposal 资本支出申请C (99)capital funding planning 资本基金筹集计划C (100)capital gain 资本收益C (101)capital investment appraisal 资本投资评估C (102)capital maintenance 资本保全C (103)capital resource planning 资本资源计划C (104)capital surplus 资本盈余C (105)capital turnover 资本周转率C (106)card 记录卡C (107)cash 现金C (108)cash account 现金账户C (109)cash book 现金账薄C (110)cash cow 金牛产品C (111)cash flow 现金流量C (112)cash discounted 现金贴现C (113)cash flow budget 现金流量预算C (114)cash flow statement 现金流量表C (115)cash ledger 现金分类账C (116)cash limit 现金限额C (117)CCA 现时成本会计C (118)center 中心C (119)changeover time 变更时间C (120)chartered entity 特许经济个体C (121)cheque 支票C (122)cheque register 支票登记薄C (123)coin analysis 零钱分类C (124)classification 分类C (125)clock card 工时卡C (126)code 代码C (127)commitment accounting 承诺确认会计C (128)common cost 共同成本C (129)company limited by guarantee 有限担保责任公司C (130)company limited shares 股份有限公司C (131)competitive position 竞争能力状况C (132)concept 概念C (133)conglomerate 跨行业企业C (134)consistency concept 一致性概念C (135)consolidated accounts 合并报表C (136)consolidation accounting 合并会计C (137)consortium 财团C (138)contingency plan 应急计划C (139)contingent liabilities 或有负债C (140)continuous operation 连续生产C (141)contra 抵消C (142)contract cost 合同成本C (143)contract costing 合同成本计算C (144)contribution 贡献毛益C (145)contribution centre 贡献中心C (146)contribution chart 贡献图C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率C (148)contribution to sales ration 贡献毛益对销售比率C (149)control 控制C (150)control account 控制帐户C (151)control limits 控制限度C (152)controllability concept 可控制概念C (153)controllable cost 可控制成本C (154)conversion cost 加工成本C (155)convertible loan stock 来源： 可转换为股票的贷款C (156)corporate appraisal 公司评估C (157)corporate planning 公司计划C (158)corporate social reporting 公司社会报告C (159)corporation 股份公司C (160)cost 成本C (161)cost account 成本帐户C (162)cost accounting 成本会计C (163)cost accounting manual 成本手册C (164)cost accounts calendar 成本报表的日历时间C (165)cost adjustment 成本调整C (166)cost allocation 成本分配C (167)cost apportionment 成本分摊C (168)cost attribution 成本归属C (169)cost audit 成本审计C (170)cost behaviour 成本性态C (171)cost benefit analysis 成本效益分析C (172)cost center 成本中心C (173)cost driver 成本动因注册会计师考试《会计》~会计科目~中英文对照（部分中文科目是按老叫法写的）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 - V AT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一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debt reserve预付帐款advance money应收补贴款cover deficit receivable from state subsidize 其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses 待处理财产损溢wait deal assets loss or income负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments 其他应付款other payable预提费用drawing expenses in advance长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead五、损益类profit and loss （p/l）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge 其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses 财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year 注册会计师考试~英语加试~会计英语词汇1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息358avoidable cost 可避免成本359back charge 欠费费用360back date 倒填日期,填早日期361backed bill 背书票据362back-end load后期负担363backer①票据担保人②财务支持人364backlog depreciation 欠提折旧365back order 欠交订货366back pay 欠付工资367back tax 欠交税款368back-to-back credit 对开信用证369back-to-back loan对销贷款370back wardation 倒价371backward integration 逆向合并372bad check 空头支票373bad debt 呆账,呆账账户374bad debt account 呆账账户375bad debt expense 呆账费用376bad debt ratio 呆账比率377bad debt recovery 呆账收回378bailment 寄销,寄托379bailout 抽资380bailout period 投资返还期381balance①余额②平衡382balance budget 平衡预算383balance due 结欠余额384balance fund 平衡基金385balance of account 账户余额386balance of payment 国际收支差额387balance of retained earnings 留存收益余额388balance sheet 资产负债表389balance sheet account 资产负债表账户390balance sheet analysis 资产负债表分析391balance sheet audit 资产负债表审计392balance sheet date 结账日期393balance sheet ratio 资产负债表比率394balance sheet total 资产负债表总额395balloon payment 漂浮式付款595CA 特许会计师596cable transfer 电汇597calculation 计算598calculator 计算器599calendar year 日历年度600call ①期前偿还,期前兑回②催交股款③买方期权601callable bond 可提前兑回债券602callable preferred stock 可提前兑回优先股603call loan 活期拆放贷款604call option 股票购买期权605call premium 提前兑回溢价606call price 提前兑回价格607call provision 提前兑回条款608cancelable lease 可取消租约609cancelled check 注销支票610C & F 货价加运费611C & I 货价加保险费612capacity①生产能力②偿债能力613capacity cost 生产能力成本,经营能力成本614capacity to borrow 借款能力615capacity to contract 订约能力,订约资格616capital 资本金,资本617capital account 资本账户618capital addition 资本增置619capital allowance 资本减免620capital and liabilities ratio 资本负债比率621capital appreciation 资本升值622capital asset 资本性资产623capital asset pricing model 资本性资产计价模型624capital authorized 额定资本,法定资本625capital budget 资本预算626capital cost 资本成本627capital deficit 资本亏绌628capital expenditure 资本支出629capital gain 资本利得,资本收益630capital impairment 资本减损631capital intensive 资本密集632capital investment 资本投资1109daily cash report 现金收支日报1110daily statement 日报表1111damages损害赔偿1112data 资料,数据1113data base 数据库1114data base management system数据库管理系统1115data processing 数据处理1116data retrieval 数据检索1117date 日期1118date backward 填早日期1119date due 到期日1120date forward 填迟日期1121date of balance sheet 资产负债表日期,结账日期1122date of payment 发放股利日期,发薪日期1123day book 日记簿1124days purchases in accounts payable 应付账款占用天数1125days sales in accounts receivable应收账款收款天数1126days sales in inventory 存货销售天数1127dBase 数据库管理程序1128DCF 折现现金流量1129dead account 呆账1130dead capital 呆滞资本1131dead stock 呆滞存货,冷背存货1132deal 交易,买卖1133dealer 证券经销商1134debenture(bond) 信用债券,无担保债券1135debenture capital债券资本1136debit①借方②借记1137debit and credit convention 借贷常规1138debit 借方余额1139debit card 记账卡,取款卡1140debit entry 借方分录1141debit memorandum 借方通知单1142debt 债务1143debt and equity securities债务和产权证券1363E & OE 如有错漏,有权更正1364earmark 指定用途,专款专用1365earmarked loan 用贷款1366earned income 劳动所得,劳动收入1367earned income credit 劳动收入税收减免1368earned surplus 营业盈余,已获盈余1369earnest 定金,保证金1370earning power 盈利能力,收益能力1371earnings ①收益,盈余②劳动所得,劳动收入1372earnings before interest and tax支付利息和税款前收益1373earnings coverage ratio 收益偿债能力比率1374earnings dilution 收益稀释1375earnings-dividend ratio 收益股利比率1376earnings per share 每股收益1377earnings quality收益质量1378earnings rate收益比率1379economic appraisal 经济评价1380economic benefits 经济效益1381economic cost 经济成本1382economic entity 经济主体,经济实体1383economic income 经济收益1384economic interest 经济权益1385economic life经济年限1386economic obligation 经济债务1387economic order quantity 经济订货量1388economic resource 经济资源1389economic value 经济价值1390ED (会计准则)公布草案1391effective interest method 实际利息法1392effective interest rate实际利率1393effectiveness 效果1394effective rate of return 实际收益率1395effective tax rate 实际税率1396efficiency 效率1397efficiency audit 效率审计1398efficiency variance效率差异1399efficient portfolio 有效证券组合投资1400electronic cash register 电子现金出纳机1551face value 票面价值,面值1552factor 应收账款代理商1553factoring 应收账款代理经营,应收账款转售1554factory cost工厂成本1555factory ledger 工厂分类账1556factory overhead工厂间接费用1557failure 经营失败1558fair market price(value) 公平市价,公司市场价值1559fairness公正性,公允性1560fair rate of return公平收益率,公允收益率1561fair transfer price公平划拨价格,公允划拨价格1562false entry 虚假分录1563false returns 谎报税单1564FASB Statements 《财务会计准则公报》1565favorable financial leverage 有利财务杠杆作用1566favorable variance 有利差异,顺差1567feasibility analysis 可行性分析1568feasible solution 可行解1569Fed联邦储蓄系统1570Federal Deposit Insurance Corporation 联邦存款保险公司1571federal income tax 联邦所得税1572Federal Insurance Contribution Act Tax联邦社会保险税1573Federal Reserve Banks 联邦储备银行1574federal unemployment tax 联邦失业保险税1575federal withholding tax 代扣联邦税1576fee 劳务费,公费1577feedback 反馈1578FEI 高级财务管理人员协会1579fellow members 正式会员1580fictitious asset 虚列资产1581fictitious liability 虚列负债1582fidelity bond 忠诚保证,忠诚保险1583fiduciary 财产受托人1791gain 利得,收益1792gain and loss account损益账户1793garnishee 第三债务人1794garnishment 扣押,扣发1795gearing 财务传动作用1796gearing ratio 财务传动比率1797general accountant 总会计师,总会计1798General Accounting Office 审计总署1799General Agreement on Tariffs and Trade 关税与贸易总协定1800general and administrative expense 一般管理费用1801general auditor 总审计师,总审计1802general cash 普通现金1803general cashier出纳主任,总出纳1804general creditor 普通债权人1805general crossed check 普通划线支票1806general fund 普通基金1807general journal 普通日记账1808general ledger 总分类账1809generally accepted accounting principles公认会计原则1810generally accepted auditing standards公认审计准则1811general meeting of stockholders 股东大会1812general mortgage 普通抵押1813general mortgage bond 普通抵押债券1814general partner 普通合伙人1815general price index 一般物价指数1816general price level accounting 一般物价水平会计1817general purpose financial statement 通用财务报表,通用会计报表1818general standard( of audit)审计一般准则1940 idle capacity 闲置生产能力1941 idle-capacity cost 闲置生产能力成本1942 idle money 闲置资金1943 idle time 停工时间1944 idle time cost 停工时间成本1945 illegal acts 违法行为,不法行为1946 illegal dividend 非法股利1947 illiquid assets 非流动性资产1948 illiquidity 非流动性1949 impairment of capital 资本减损1950 impairment of value 价值减损1951 imperfect information 不完整信息1952 imperfect market 不完善竞争的市场1953 impersonal account 非人名账户1954 implicit cost 内含成本,隐含成本1955 import credit 进口信贷1956 import declaration 进口报关1957 import duty 进口关税,进口税1958 impound 扣押1959 imprest fund 定额备用金1960 imprest system 定额备用金制度1961 improvement and extensions 改造和扩充投资1962 imputed cost 应计成本,推算成本1963 imputed interest 应计利息,推算利息1964 inactive money 呆滞资金1965 inactive securities 呆滞证券1966 inadequacy 不适用1967 inadmitted asset 不承保资产1968 in arrears 拖欠1969 inavoidable cost 不可避免成本1970 in bond 保税1971 incentive stock option 奖励性股票购买权1972 incentive wage system 奖励工资制度1973 in-charge accountant 主管会计师1974 income ①收益②收入,所得1975 income account 收益账户,损益账户1976 income before interest and tax 支付利息和税款前收益1977 income bond 收益债券1978 income concept 收益概念1979 income deduction 收益扣减项目2192 jobber 股票经销商2193 job-order costing 订单成本计算法2194 job-order cost sheet 订单成本计算单2195 joint account 合账户,联名账户2196 joint adventure 联营,合资经营2197 joint audit 联合审计2198 joint cost 联合成本,联产品成本2199 joint liability 连带责任2200 joint product 联产品2201 joint return 共同税单2202 joint-stock company 合股公司2203 joint tenant 财产共同所有人2204 joint venture 联营,合资经营2205 journal 日记账2206 journal entry 日记账分录2207 Journal of Accountancy 《会计杂志》2208 Journal of Finance 《财务杂志》2209 journal voucher 记账凭单,分录凭单2210 judgment ①判断②判决2211 judgment payable (or receivable) 判定应付(应收)款项2212 judgment sampling 判断抽样法2213 junior accountant 初级会计师,助理会计师2214 junior bond 非优先债券2215 junior mortgage 非优先抵押2216 junior stock 非优先股票2217 kerb market 场外证券交易市场2218 key business ratios 关键行业比率2219 key executive option 重要高级管理人员购股权2220 kickback 回扣2221 kind 实物2222 kiting 挪用补空2223 know-how 先进技术,技术诀窍2224 labor 人工2225 labor cost 人工成本2226 labor cost audit 人工成本审计2227 labor efficiency variance 人工效率差异2228 labor hour method 人工小时法2229 labor intensive 人工密集2230 labor quantity variance 人工数量差异2231 labor rate variance 人工工资率差异。

美国CPA 考试词汇表本词汇表提供给参加美国CPA 考试的考生使用，词汇表资源来自百度。

事实上还有一个更好的方法是，您可以使用亚马逊Kindle 阅读AICPA 辅导教材，Kindle 有内置的英汉词汇翻译软件，非常方便，省却了您查找本词汇表的时间。

立信USCPA Tina1 AAA 美国会计学会2Abacus 《算盘》杂志3abacus 算盘4Abandonment 废弃,报废;委付5abandonment value 废弃价值6abatement ①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line 线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23 ACCA 特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27 acceptance ①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35 account ①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting ①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system ①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109 accounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127127 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136action 起诉,诉讼137active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值 149actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158 adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录163 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析199 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念 209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment ①分配,拨付②分配数,拨付数212allowance ①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227 amortization ①摊销②摊还228 amortized cost 摊余成本229 amount 金额,合计230 amount differ 金额不符231 amount due 到期金额232amount of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236 annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 《会计原则委员会意见书》257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费266 appropriation account ①拨款账户②留存收益分配账户267 appropriation budget 拨款预算268approval 核定,审批269approved account 核定账户 270approved bond 核定债券271 A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288 ASB 审计准则委员会289 ASE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment ①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310AT 税后311at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316attest 证明,验证317attestation 证明书,鉴定书318audit 审核,审计319auditability 可审核性320audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 《审计指南》 325auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328auditing standard 审计标准,审计准则329Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331auditor general 审计主任,总审计332auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告 335audit program 审计工作计划336 audit report 审计报告 337audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341audit trail 审计脉络,审计线索342audit working paper 审计工作底稿343authorized capital stock 核定股本,法定股本344 automated clearing house 自动票据交换所345 automated teller machine 自动取款机346 automatic transfer service 自动转账服务347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost 平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370back wardation 倒价371backward integration 逆向合并372 bad check 空头支票373bad debt 呆账,呆账账户374bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379bailout 抽资380bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385balance of account 账户余额386balance of payment 国际收支差额387balance of retained earnings 留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款396bank 银行397bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399bankbook 存折400bank charge 银行手续费401bank checking account 银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit 银行信用,银行信贷404 bank custody 银行保险库 405bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭 408bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement 银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本416 bankruptcy court 破产法院417 bankruptcy prediction 破产判断418 Bankruptcy Reform Act of 1978 1978 年破产改革法419 bank transfer 银行汇兑业务,银行转账业务420 bargain ①合同,谈判②廉价货421 bargain money 定金422 bargain purchase option 承租人优先购置权423 bargain renewed option 承租人优先续租权424 bargain sale 廉价销售425 barometers 经济晴雨表,经济指标426 barometers stock 晴雨表股票427 barter 以货易货428 barter transaction 易货业务429 base 基数430 base period 基期431 base price 基价432 base rate 基础利率433 base stock 基础存量434 BASIC 基础语言435 basic earnings per share 每股基础收益436 basis 基准437 basis of accounting 会计基准,会计方法438 basis of taxation 计税基准439 basis point 基点440 basket purchase 整套采购,总价采购441 batch costing 分批成本计算法442 batch processing 分批处理,分批数据处理443 B/D 过次页444 B/E 汇票445 BE analysis 损益分界分析,保本分析446 bear ①承担,负担②卖空者,空头447 bearer 持票人448 bearer bond 不记名债券449 bearer draft 不记名汇票450 bear interest 附息,负担利息451 bear market 熊市,下跌行情452 bear squeeze 榨空头453 beating the market 战胜股市454 before-separation cost 分离前成本455 before-tax income 税前收益456 Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言457 beginning balance 期初余额458 beginning inventory 期初存货459 bellwether security 领头证券,龙头证券460 below par 低于票面价值461 below the line 线下项目462 beneficial interest 受益人权益463 beneficial owner 受益权人464 beneficiary 受益人,受款人,受赔人465 benefit ①效益,利益②福利金,津贴466 benefit-cost analysis 效益成本分析467 benefit-cost ratio 效益成本比率468 benefit fund 福利基金469 benefit in kind 实物福利470 benefit system 职工福利制度471 best-efforts agreement 证券尽力推销协议472 beta coefficient 贝塔系数473 beta risk 贝塔风险,第二种类型误差474 betterment 改造投资,改造工程投资475 B/F 余额承前476 Bias 偏差,偏向性477 bid ①买价②投标478 bid bond 投标保证金479 bid price ①买方出价,买价②投标价格480 big bath 巨额冲销481 Big Board 大证券交易所482 Big Five 五大会计师事务所483 bill ①汇票,票据②通知单,清单③账单,发货票484 billing 开发票,开账单485 billing clerk 开票员486 bill of entry 报关单487 bill of exchange 汇票488 bill of lading 提货单,提单489 bill of materials 用料单490 bill of sales 销货清单,卖据491 bills payable 应付票据492 bills receivable 应收票据493 B/L 提货单494 black market 黑市495 black money 黑钱496 blank bill of lading 不记名提货单497 blank check 空白支票498 blank endorsement 不记名背书499 blanket mortgage 总括抵押 500blanket order 总括订货单501 blanket price 总括价格502 blind entry 失实分录,未加说明的分录503 blind purchase 盲目采购504 blue-chip 蓝筹码股票,热门股票505 blue-sky laws 蓝天法,股票发行控制法506 board chairman 董事长507 board minutes 董事会会议记录508 board of directors 董事会509 board of trade 同业公会,商会510 bond ①债券②保证书,保证金③忠诚保证511 bond conversion 债券兑换512 bond discount 债券折价513 bonded goods 保税货物514 bonded warehouse 保税仓库 515bond financing 债券筹资516 bondholder 债券持有人517 bond indenture 债券信托契约,债券契约518 bonding company 忠诚担保公司519 bond issue cost 债券发行成本520 bond premium 债券溢价521 bond rating 评定债券等级522 bonds outstanding 流通在外债券,未偿付债券523 bonds payable 应付公司债券524 bond yield 债券收益率525 bonus 奖金,红利526 bonus issue 发行红利股527 book ①账簿②账面的③记账528 book audit 账簿审计529 book balance 账面余额530 book inventory 账面存货,账面盘存531 bookkeeper 簿记员,记账员532 bookkeeping ①簿记,记账②簿记学533 book of final entry 终结分录账簿534 book of orginal entry 原始分录账簿535 book profit 账面利润,账面盈利536 book rate of return 账面收益率537 books of accounts 账簿538 book value 账面价值539 book value per share 每股账面价值540 boot 补价541 borrowing 借贷,借款542 borrowing power 借款能力543 bottom line 损益表底线,最终财务成果544 B/R 应收票据545 branch 分支机构,分店546 branch accounting 分支机构会计,分店会计547 branch current account 分支机构往来账户,分店往来账户548 branch ledger 分支机构分类账549 brand name 牌号名称,商标名称550 breach of contract 违约,违反合同551 breach of trust 违反信托552 breakdown 分解,按细目分类553 break-even analysis 损益分界分析,损益平衡分析554 break-even chart 损益分界图表,损益平衡图表555 break-even point 损益分界点,损益平衡点 556break-up value 拆卖价值557 bribes and kickbacks 贿赂和回扣558 bridging loan 过渡性贷款559 British Accounting Association 英国会计学会560 broker 经纪人561 brokerage 经纪人佣金562 brought down 入次页,过次页563 brought forward 承前页564 budget 预算565 budgetary control 预算控制566 budget decision 预算决策567 bugeting 预算编制568 budget management 预算管理569 budget variance 预算差异570 buffer stock 保险库存,缓冲存货571 bull ①买空②买空者,多头572 bullion 金银块,金银条573 bull market 牛市,涨市574 burden 间接费用575 burden rate 间接费用率576 business ①商业,工商业②企业③经营,营业577 business accounting 企业会计578 business barometer 工商业指标579 business combination 企业合并580 business cycle 商业周期,商业循环581 business environment 企业环境 582business failure 经营失败583 business income 企业收益,营业收益584 business risk 经营风险,营业风险585 business segment 企业分部586 business transaction 企业交易,营业业务587 business trust 企业经营信托588 buy and hold decision 购入和持存决策589 buyer,s credit 买方信贷590 buying expense 进货费用591 buyout 收购股权,收购控制股权592 buy over 收买,贿赂593 bylaws 公司章程细则594 by-product 副产品595 CA 特许会计师596 cable transfer 电汇597 calculation 计算598 calculator 计算器599 calendar year 日历年度600 call ①期前偿还,期前兑回②催交股款③买方期权601 callable bond 可提前兑回债券602 callable preferred stock 可提前兑回优先股603 call loan 活期拆放贷款604 call option 股票购买期权605 call premium 提前兑回溢价 606call price 提前兑回价格607 call provision 提前兑回条款608 cancelable lease 可取消租约 609cancelled check 注销支票610 C & F 货价加运费611 C & I 货价加保险费612 capacity ①生产能力②偿债能力613 capacity cost 生产能力成本,经营能力成本614 capacity to borrow 借款能力615 capacity to contract 订约能力,订约资格616 capital 资本金,资本617 capital account 资本账户618 capital addition 资本增置619 capital allowance 资本减免620 capital and liabilities ratio 资本负债比率621 capital appreciation 资本升值622 capital asset 资本性资产623 capital asset pricing model 资本性资产计价模型624 capital authorized 额定资本,法定资本625 capital budget 资本预算626 capital cost 资本成本627 capital deficit 资本亏绌628 capital expenditure 资本支出629 capital gain 资本利得,资本收益630 capital impairment 资本减损631 capital intensive 资本密集632 capital investment 资本投资633 capital investment appraisal 资本投资评价634 capitalization 资本化635 capitalization of earnings 收益资本化636 capitalization of interest 利息资本化637 capitalized value 资本化价值638 capital lease 资本租赁639 capital leverage 资本杠杆作用 640capital loss 资本损失641 capital maintenance concept 资本保持概念,资本维护概念642 capital market 资本市场643 capital market line 资本市场贝塔风险线644 capital outlay 资本支出645 capital-output ratio 资本产值比率 646capital paid-in 实缴股本,投入股本647 capital rationing 资本分配648 capital reorganization 资本改组649 capital reserve 资本公积金650 capital return 资本收益率,投资回收率651 capital stock 股本652 capital stock outstanding 发行股本,流通在外股本653 capital stock premium 股本溢价654 capital stock subscriptions 认购股本655 capital structure 股本结构656 capital structure decision 资本结构决策657 capital surplus 资本盈余658 capital turnover 资本周转率659 capital verification 资本验证,验资660 CAPM 资本性资产计价模型661 carried interest 附带权益662 carry back 结转前期扣减,移前扣减663 carrying cost 置存成本,储存成本664 carrying value ①置存价值②抵押品价值665 carry over ①结转下期扣减,移后扣减②结转库存,滚存量666 CASB 成本会计准则委员会667 cash ①现金②兑现668 cashability 变现能力669 cash account 现金账户670 cash asset 现金资产671 cash audit 现金审计672 cash basis accounting 现金收付制会计,收付实现制会计673 cash bonus 现金红利674 cash break-even analysis 现金损益分界分析675 cash budget 现金预算676 cash cow 现金母牛677 cash deficit 现金亏绌678 cash disbursement journal 现金支出日记账679 cash discount 现金折扣680 cash dividend 现金股利681 cash equivalent 现金等价物682 cash equivalent value 现金等值683 cash flow ①现金流转②现金流量684 cash flow statement 现金流转表,现金流量表685 cash-flow to capital-expenditure ratio 现金流量对资本支出比率686 cash-flow to total-debt ratio 现金流量对负债总额比率687 cash forecast 现金预测688 cashier 出纳员689 cashier,s check 银行本票690 cash in transit 在途现金691 cash journal 现金日记账692 cash on delivery 货到付现693 cash on hand 库存现金694 cash position 现金状况,现金头寸695 cash receipts journal 现金收入日记账696 cash records 现金记录697 cash sale 现金销售698 cash shortages and overages 现金缺溢699 cash statement 现金报表700 cash turnover ratio 现金周转率701 cash with order 现金订货,订货现金702 casting 加总,合计703 casual audit 临时审计704 CBA 成本效益分析705 CCA 现时成本会计706 CD 存款单707 ceiling 最高限额708 ceiling price 最高限价709 central bank 中央银行710 centralization 集中经营,集权711 certainty 确定性712 certainty decision 确定性决策713 certainty equivalent 确定等值714 certainty equivalent coefficient 确定等值系数715 certificate of capital verification 验资证明书716 certificate of deposit 存款单717 certificate of incorporation 公司登记执照,公司注册证书718 certificate of indebtedness 借据719 certificate of protest 拒付证明书720 certified accountant 注册会计师721 certified check 保付支票722 certified data processor 注册数据处理师723 certified financial planners 注册财务计划师724 certified financial statement 已审核财务报表,已审核会计报表725 certified information system auditor 注册信息系统审计师726 certified internal auditor 注册内部审计师727 certified management accountant 注册管理会计师728 certified public accountant 注册公共会计师729 certifying officer 签付员730 chain discount 连锁折扣731 chain liquidation 连续清算732 chairman of the board of director 董事长733 chairman,s report 董事长报告734 change fund 找零备用金735 changing prices accounting 物价变动会计736 charge ①费用②借记,借项③赊账④留置权737 charge account 赊账,赊账账户738 charge and discharge statement 信托财产(或遗产)收支报表739 charge card 付款卡740charge off 注销741charge sale 赊销742charter 执照,许可证743chartered accountant 特许会计师744chartered financial analyst 特许财务分析师745charted financial consultant 特许财务咨询师,特许财务顾问746 chartist 图表分析专家747 chart of accounts 账户分类表,会计科目表748 chattel 动产749 chattel mortgage 动产抵押750 check ①支票②检查,核对751 check and balance system 制约平衡制度,制衡制度752 check cleaning 支票交换753 checking account 支票账户,活期存款账户 754check register 支票登记簿755 check verification 支票验证756 chief accountant 总会计,会计主任 757chief auditor 总审计,审计主任758 chief cashier 总出纳,出纳主任759 chief financial officer 财务总裁,财务总经理760 CHIPS 票据交换所银行内部支付系统761 chronological book 序时账簿762 CIF 到岸价格763 circularization 发函询证764 circulating asset 流动资产765 circulating capital 流动资本,流动资金766 claim 索赔767 classification of accounts 账户分类表768 classification of assets 资产分类769 classification of liabilities 负债分类770 classification of stockholders, equity 股东产权分类771 classified common stock 分类普通股772 classified trial balance 分类试算表773 claw back 追回税款774 clean ①不附带保留条件②不附其他单据③不附利息775 clean bill of exchange 光票汇票776 clean letter of credit 光票信用证777 clearance ①结关,报关②票据交换,清算③清仓778 clearance agent 报关结算代理商779 clearance sale 清仓减价销售780 clearing ①票据交换②结算781 clearing account ①暂记账户,过渡账户②票据交换往来账户 782 clearing house 票据交换所783 clear-up cause 清理条款784 clerical error 笔误,记账错误785 clerk 办事员,职员786 client 客户,委托人787 closed account 已结账账户788 closed-end mutual fund 固定股份互助基金投资公司789 closely-held company 不公共招股公司790 closely-held corporation 不公共招股公司791 closing ①结账②收盘792 closing adjustment 结账调整,决算调整793 closing balance 期末余额794 closing date 结账日期,截止日期795 closing entry 结账分录796 closing price 收盘价格797 closing trial balance 结账试算表798 CM 贡献毛利,贡献毛益799 CMA 注册管理会计师800 CML 资本市场贝塔风险线801 COBOL 普通商业用语802 code ①代号,代码②法规,守则803 Code of Professional Ethics 《职业道德守则》804 coding 编码805 coding clerk 编码员806 coding of accounts 账户编码807 co-financing 共同融资808 coin 硬币809 coinsurance clause 共同保险条款810 collateral 抵押品,担保品811 collateral bond 抵押品担保债券,动产担保债券812 collateral loan 抵押品担保贷款813 collectibles 收藏物814 collection agency 收账代理商815 collection period 收款期816 collective policy 收账政策817 collusion 串通舞弊818 columnar journal 多栏式日记账 819combination 企业合并820 combined financial statement 合并财务报表,合并会计报表821 combined journal and ledger 合并日记分类账,日记总账822 comfort letter 安慰信函823 commercial bank 商业银行824 commercial bill 商业汇票825 commercial credit 商业信用826 commercial law 商法827 commercial paper ①商业票据②流通票据828 commission 佣金,手续费829 commitment ①承诺付款②承诺贷款830 commitment fee 承诺费831 commodity 商品,货物832 commodity exchange 商品交易所833 Common Business Oriented Language 普通商业语言834 common cost 共同成本835 common dollar 等值美元836 common-size statement 共同尺度报表837 common stock 普通股838 common stock equivalent 等同普通股839 Common Stock Index 普通股股票价格指数840 community of interest 共同权益,共同权益集团841 commuted value 折算价值842 company 公司843 company director 公司董事长844 company finance 公司财务845 company law 公司法846 company reserve 公司公积金847 company tax 公司税848 comparability 可比性849 comparative accounting 比较会计,比较会计学850 comparative statement 比较财务报表,比较会计报表851 compensating balance 补偿性存款额,存货抵销余额852 compensating errors 抵销性错误853 compensation ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding 竞争性投标856 compilation of financial statement 编辑财务报表,编辑会计报表857 complete audit 全部审计858 complete cycle costs 全部周期成本859 completed contract method 全部完工法860 complete transaction 完整经济业务861 complex capital structure 复杂资本结构862 complex information processing 复杂信息处理863 compliance audit 符合规章审计864 compliance test 符合规章抽查,符合性抽查865 composite break-even point 综合损益分界点866 composite depreciation 综合折旧867 composition 偿债协议,债务和解868 compound amount of 1 dollar 1 元的复利终值,1 元的本利和869 compound discount 复贴现,复折现870 compound entry 复合分录871 compound interest 复利872 compound interest method of depreciation 复利折旧法873 compound value 复利值874 comprehensive audit 综合审计875 comprehensive budget 综合预算876 comprehensive income 综合收益877 comptroller 审计长,主计长878 Comptroller General 总审计长879 compulsory audit 强制审计880 compulsory liquidation 强制清算881 COMPUSTAT 电子计算机会计数据库882 computed price 推算价格883 computer 电子计算机884 computer-aided audit 电子计算机辅助审计885 computer-aided financial management 电子计算机辅助财务管理886 computer conferencing 电子计算机会议887 computer fraud 电子计算机舞弊888 computerized accounting 电算会计化889 computer network 电子计算机网络,电子计算机互联网络890 computer software 电子计算机软件891 concealment 隐瞒,匿报892 concept 概念893 conceptual framework 概念构架,概念体系894 concern 企业,商号895 concession ①特许,特许权②折让,优惠896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表898 conditional acceptance 附加条件承兑899 conditional bond 附条件债券900 confidential information 机密信息,机密资料 901confirmation letter 询证信函,查证信函902 confirmed letter of credit 保兑信用证903 confiscated goods 没收货物,充公货物904 confiscation 没收,充公905 conflict of interest 公私利益冲突,借公营私906 conglomerate combination 跨行业企业合并907 conglomerate company 跨行业公司,集团公司908 conglomerate financial statement 集团公司财务报表,集团公司会计报表909 conservatism ①保守性②稳健性910 consignment 寄销,寄托911 consignment account 寄销账户912 consistency 一致性。

注册会计师考试CPA核心专业词汇大全CPA核心专业词汇表Part 1 Accounting Chapter 1 Financial Assets 金融资产Asset 资产Liability 负债Shareholders’ equity所有者权益Financial asset 金融资产Financial liability 金融负债Financial asset held for trading 交易性金融资产Tradable financial asset 交易性金融资产Designate 指定，指派Sales 出售Derivative financial instruments 衍生金融工具Fair value 公允价值Profit and loss of current period 当期损益Transaction costs 交易费用Subsequent measurement 后续计量Balance sheet date 资产负债表日Changes in fair value 公允价值变动Held-to-maturity investment 持有至到期投资Maturity date 到期日Fixed or could be determined 固定或可确定的Clear intention and ability 有明确意图和能力Non-derivative financial asset 非衍生金融资产Limitation 期限Substitutive investment opportunity 替代性投资机会Investment return ration 投资回报率Return On investment(ROI) 投资回报率Issuer 证券发行者，发行人Amortized cost 摊余成本Effective interest rate method 实际利率法Financial asset available for sale 可供出售金融资产Active market 活跃市场Foreign currency 外币Balance of exchange 汇兑差额Interest 利息Cash dividend 现金股利Investee 接受投资者Distribution of dividend 发放股利Reclassify 重分类Remainder 剩余，剩余的Remnant 剩余的Inspection 检查Make provision 计提，计取Provision for impairment 减值准备预计未来现金流量现值Present value of expected future cash flowImpairment loss of assets 资产减值损失Recover 恢复Credit rating 信用评级Debtor（b不发音）债务人Reversal 转回Loss 损失Gain 利得Debt instruments available for sale 可供出售债务工具Equity instrument available for sale 可供出售权益工具Transferring financial assets 金融资产转移Derecognition 终止确认Accounting recognition 会计确认Accounting treatment 会计处理Capital reserve 资本公积Book value 账面价值Compound financial instruments 混合金融工具loan 贷款Market interest rate 市场利率Fluid demand 流动性需求Chapter 2 Fixed Assets and Intangible Assets 固定资产与无形资产Fixed asset 固定资产Intangible asset 无形资产Expected conditions for use 预定可使用状态Freight 运费Loading and unloading fee 装卸费Relegate 归入With financing nature 具有融资性质In effect 实际上Ascertain 确定Pertinent to 与…有关In accordance with 依照Straight-line method 直线法Units of production method 工作量法Double declining balance method 双倍余额递减法Sum of the years digits method 年数总和法Accumulative depreciation 累计折旧Subsequent expenditure 后续支出Transformation and renovation 更新改造Repair expenditure 修理费用General and administrative expense 管理费用Selling expense 销售费用Research stage 研究阶段Development stage 开发阶段Amortization 摊销Determine 确认，确定Construction in progress 在建工程Disposal costs 处置成本Estimated useful life 预计使用寿命Fixed assets pending for disposal 固定资产清理Franchise right 特许权Insurance expense 保险费Long-term payable 长期应付款Patent 专利权Research and development costs 研究开发费用Residual value 残值Tangible assets 有形资产Chapter 3 Investment Property 投资性房地产Investment property 投资性房地产Cost model 成本模式Rent 出租Fair value model 公允价值模式Capital appreciation 资本增值Changes in accounting policy 会计政策变更Land use right 土地使用权Conversion 转换Building 建筑物Other operating income 其他业务收入inventory 存货Chapter 4 Impairment of Assets 资产减值Recoverable amount 可回收金额Economic benefit 经济利益Impairment test 减值测试Fair value 公允价值Disposal expense 处置费用Present/current value 现值Net amount 净额Incremental cost 增量成本Carriage expense/ Truckage 搬运费Marketable state 可销售状态Income tax 所得税Discount rate 折现率Net cash flow 净现金流量Operating profit 营业利润Cash outflow 现金流出Useful life 使用寿命Financing activity 筹资活动Inflation rate 通货膨胀率Internal transfer price 内部转移价格Book value 账面价值Recognize 确认Measure 计量Ascertain 确认，查明Impairment loss 减值损失Goodwill 商誉Merger 合并，并购Asset group 资产组Production line 生产线Business type 业务种类Decision making 决策At will 随意Headquarters assets 总部资产Apportion 分配，分摊Charge against 冲抵In proportion to 与…成比例Be treated as 被当做，被作为Determinable 可决定的Discount factor 折现系数存货跌价准备Provision for diminution in value ofinventoriesProvision for impairment of fixed assets 固定资产减值准备Provision for loss 损失准备Chapter 5 Revenue, Costs and Profit 收入、费用和利润Revenue/ income 收入Expense 费用Profit 利润Selling goods 销售商品Transfer 让渡，转移Risk and reward 风险和报酬Effective control over 有效的控制Flow into 流入Cash discount 现金折扣Trade/Business discount 商业折扣Sales allowances 销售折让Offset against 冲减，抵消Post balance sheet events/Events after资产负债表日后事项the balance sheet dateSales return 销售退回Deemed as buy-outs 视同买断方式Collecting commission expense method 收取手续费方式Goods in consignment sale 委托代销商品Entrusting party 委托方Entrusted party 受托方Consignment list 代销清单Installment sales 分期收款销售商品Possibility of return 退货可能性Maturity of return period 退货期满Sales and repurchase transaction 售后回购交易Rendering services 提供劳务Reliably estimate 可靠地估计Percentage-of-completion method 完工百分比法Carry forward 结转Reward points 奖励积分Deferred income 递延收益Convert points 兑换积分Construction contract 建造合同Contract revenue 合同收入Contract expense 合同费用Estimated loss of contract 合同预计损失Business taxes and surcharges 营业税金及附加Consignment goods 代销商品Cost of sales from principal activities 主营业务成本Financial expenses 财务费用Gross profit ratio 毛利率Labor costs 劳务成本Long-term receivables 长期应收款Other payables 其他应付款Other receivables 其他应收款Ownership 所有权Repurchase 回购Revenue from sales of goods 销售商品收入Sales from principal activities 主营业务收入Sale and lease back 售后回租交易Value-added tax 增值税Unrealized capital gain 未实现融资收益Chapter 6 Contingencies 或有事项Contingencies 或有事项Onerous contract 亏损合同Provision/estimated liabilities 预计负债Lowest net cost 最低净成本Probable 很可能Punish 处罚Outcome 结果Underlying assets 标的资产Occurrence 发生Contingent asset 或有资产Probability 概率Contingent liability 或有负债Compensation amount 补偿金额Chapter 7 Exchange of Non-monetary Assets and Debt Restructuring 非货币性资产交换和债务重组Exchange of non-monetary assets 非货币性资产交换Debt restructuring 债务重组Monetary assets 货币性资产Non-monetary assets 非货币性资产Boot 补价Bank deposit/ Cash at bank 银行存款Accounts receivable 应收账款Notes receivable 应收票据Assets surrendered 换出资产Assets received 换入资产Relevant tax& expenses 相关税费Be of commercial nature 具有商业性质Debtor 债务人Creditor 债权人Liquidation 清算；偿还Principal 本金Book value of debt to be restructured 重组债务的账面价值Accounting treatment 会计处理Debt converted into capital 债务转为资本Par value 面值Paid-in capital 实收资本Capital reserve 资本公积Contingent payable 或有应付金额Book value of creditors’ rights重组债权的账面余额restructionContingent receivable 或有应收账款Arms-length transaction 公平交易Restructuring 重组Chapter 8 Borrowing Costs 借款费用Borrowing costs 借款费用Capitalization period 资本化期间Start capitalization 开始资本化Suspend capitalization 暂停资本化Cease capitalization 停止资本化Abnormally interrupt 非正常中断借款利息资本化金额Capitalization amount of borrowinginterestSpecific borrowing 专门借款General borrowing 一般借款Interest expense 利息费用Interest income 利息收入Weighted average of asset cost 资产支出加权平均数Capitalization rate 资本化率Weighted average rate 加权平均利率外币借款汇兑差额Exchange difference of foreign currencyborrowingCapitalization/ capitalized 资本化Interest payable 应付利息Interest receivable 应收利息Chapter 9 Share-based Payments 股份支付Equity-settled share-based payment 权益结算的股份支付Exercise the right 行权Waiting period 等待期。

注会考试英文测试词汇（共18部分）高顿财经CPA培训中心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 moary assets银行本票 Other moary assets银行汇票 Other moary assets信用卡 Other moary assets信用证保证金 Other moary assets存出投资款 Other moary assets股票投资 Investments stocks 短期投资-债券投资Investments bonds 短期投资-基金投资 Investments funds 短期投资-其他投资 Investments 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其他股权投资 Long term equity investment债券投资 Long term securities investemnt其他债权投资 Long term securities investmentterm 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 其他应收款Provision for doubtful debtsmanufactured goods 库存商品Finished goods 商品进销差价 Difference between purchase & sales of modities 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利息 Consignment loan减值准备 Consignment loan房屋建筑物 Fixed assets机器设备 Fixed assets电子设备.器具及家具 Fixed assets运输设备 Fixed assets专用材料 Project material专用设备 Project material预付大型设备款 Project material为生产准备的工具及器具 Project material专利权 Intangible assets非专利技术 Intangible assetshow 无形资产-商标权 Intangible assets 土地使用权 Intangible assets商誉 Intangible assetsin 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 pledged 短期借款-信用借款 Bank loans credit 短期借款-担保借款 Bank loans 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债券面值 Bond payable债券溢价 Bond payable债券折价 Bond payable应计利息 Bond payable所得税 Tax payable 增值税 Tax payable营业税 Tax payable消费税 Tax payable其他 Tax payable其他转入 Profit appropriation提取法定盈余公积 Profit appropriation提取法定公益金 Profit appropriation提取储备基金 Profit appropriation提取企业发展基金 Profit appropriation提取职工奖励及福利基金 Profit appropriation利润归还投资 Profit appropriation应付优先股股利 Profit appropriation提取任意盈余公积 Profit appropriation应付普通股股利 Profit appropriation转作股本的普通股股利 Profit appropriation股本溢价 Capital surplus 接受捐赠非现金资产准备 Capital surplus接受现金捐赠Capital surplus股权投资准备 Capital surplus拨款转入Capital surplus外币资本折算差额 Capital surplus其他Capital surplus法定盈余公积金 Surplus reserve任意盈余公积金 Surplus reserve法定公益金 Surplus reserve储备基金Surplus reserve企业发展基金 Surplus reserve利润归还投资Surplus reserveoperating ine 补贴收入 Subsidy ine 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Ine 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（quantityvariance）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（parative 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（pound 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-decreasebookkeeping）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（）净利润（ ine）应付利润（profit payable）收益债券（ine 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（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 ine 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（interpany 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（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（moary items）合伙清算（partnership liquidation 全面分摊法（prehensive allocation）固定资产投资方向调节税合并费用（expenses related to binations）间接标价法（indirect ation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding pany）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（ realizable）企业合并会计（accounting for business bination）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 ine）合并损益表（consolidated ine 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（三）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business bination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal ine 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（plex equity method）附属公司（associated pany）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（ 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（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 purchas。

会计专业英语词汇以下是一些常见的会计专业英语词汇：1.Accounting 会计2.Accounting Principles 会计准则3.Accruals 应计制4.Adjusting Entries 调整分录5.Allowance for Doubtful Accounts 坏账备抵6.Audit 审计7.Balance Sheet 资产负债表8.Bank Reconciliation 银行对账9.Bookkeeping 簿记10.Bottom Line 净利润11.Capital 资本12.Cash Flow Statement 现金流量表13.Chart of Accounts 会计科目表14.Consolidated Statement of Income and Retained Earnings 合并收益和留存收益表15.Cost Accounting 成本会计16.Debits and Credits 借项和贷项17.Financial Statement 财务报表18.General Ledger 总分类账19.Income Statement 利润表20.Journal Entries 日记账分录21.Ledger 分户账22.Management Accounting 管理会计23.Payroll Accounting 工薪会计24.Trial Balance 试算表25.Transaction 交易26.Variance Analysis 方差分析27.Worksheet 工作底稿28.Year-End Close 年终结算29.Asset 资产30.Liability 负债31.Owner's Equity 所有者权益32.Revenue 收入33.Expense 费用34.Depreciation 折旧35.Income Statement 利润表36.Balance Sheet 资产负债表37.Statement of Owner's Equity 所有者权益表。