注册会计师考试英语词汇快速记忆

财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。

12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。

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。

Unit 4 Accounting PART I Fundamentals toAccounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n.会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement 货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v.确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt]measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ]n.负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-]n. 费用20.profit['prɒfɪt]n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n.资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l]adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj.有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.BalanceSheet/Statement ofFinancial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement现金流量表29-3 Statement of changesin owners’equity (orshareholders’equity)所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II FinancialAssets*第二部分金融资产* 30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets atfair value throughprofit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated asat fair value throughprofit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assetsheld for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incrementalexternal cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl]adj. 增量的,增值的44.cash dividenddeclared but notdistributed 已宣告但尚未发放的现金股利投资收益45.profit and lossarising from fair valuechanges公允价值变动损益46.Held-to-maturityinvestments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj.分期偿还的,已摊销的48.effective interestrate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz]n. 应收账款51.available-for-salefinancial assets可供出售金融资产52.impairment offinancial assets金融资产减值52-1 impairment loss offinancial assets 金融资产减值损失53.transfer of financialassets金融资产转移53-1 transfer of thefinancial asset in itsentirety 金融资产整体转移53-2 transfer of a part ofthe financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认recognition54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

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。

注册会计师考试《审计》常用英文单词大全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。

注册会计师考试英语常用英文单词
财经词汇晦涩难记，财经短文难读难写，CPA的英语要求愁煞所有备考人!为方便大家备考，yjbys店铺为大家带来最新注会常用英文单词：
注会常用英文单词：
1.Other current liabilities
2.Accrued expenses
3.Payroll payable
4.Welfare payable
5.Bank loans - Short term - pledged
6.Bank loans - Short term - credit
7.Bank loans - Short term - guaranteed
8.Long term loans due within one year
9.Long term payable due within one year
10.Bank loans - Long term
中文翻译：
1.其他流动负债
2.预提费用
3.应付工资
4.应付福利费
5.短期借款-抵押借款
6.短期借款-信用借款
7.短期借款-担保借款
8.一年内到期长期借款
9.一年内到期长期应付款
10.长期借款
【2016注册会计师考试英语常用英文单词】。

注册会计师英语加试实用单词1、face value 票面价值,面值2、factor 应收账款代理商3、factoring 应收账款代理经营,应收账款转售4、factory cost工厂本钱5、factory ledger 工厂分类账6、factory overhead工厂间接费用7、failure 经营失败8、fair market price(value) 公平市价,公司市场价值9、fairness公正性,公允性10、fair rate of return公平收益率,公允收益率11、fair transfer price公平划拨价格,公允划拨价格12、false entry 虚假分录13、false returns 谎报税单14、FASB Statements 《财务会计准那么公报》15、favorable financial leverage 有利财务杠杆作用16、favorable variance 有利差异,顺差17、feasibility analysis 可行性分析18、feasible solution 可行解19、Fed联邦储蓄系统20、Federal Deposit Insurance Corporation 联邦存款保险公司21、federal ine tax 联邦所得税22、Federal Insurance Contribution Act Tax联邦社会保险税23、Federal Reserve Banks 联邦储藏银行24、federal unemployment tax 联邦失业保险税25、federal withholding tax 代扣联邦税26、fee 劳务费,公费27、feedback 反响28、FEI 高级财务管理人员协会29、fellow members 正式会员30、fictitious asset 虚列资产31、fictitious liability 虚列负债32、fidelity bond 忠诚保证,忠诚保险33、fiduciary 财产受托人。

词汇篇1.1 公司战略与风险管理高频词汇Strategy Customer CommunicationManage Structure ObjectiveCost Analysis leadershipOperation Market PerformanceRisk Growth DevelopInvest Business DiversifyControl Product CompeteBudget Corporate OrganizationInternational Industry Integrate● Strategy n 战略、策略√词性：strategic adj 战略上的、战略的√词组：Abandon Strategy 放弃战略Analytical Strategy 分析型战略Blue Ocean strategy蓝海战略Business （Competitive）strategy业务单位战略（竞争战略）Focus strategy 集中化战略Focused strategy紧缩与集中战略contraction strategy 收缩战略Change management in strategy 战略变革Corporate strategy总体战略Cost leadership strategy成本领先战略Defensive strategy防御型战略Differentiation strategy 差异化战略Development of risk management strategy制定风险管理策略Development strategy发展战略Diversified strategy多种经营战略Strategic alliances 企业战略联盟Strategic analysis 战略分析Strategic control system 战略控制系统/体系√例句：Trade discounts may be used as a competitive strategy to secure customer loyalty. 商业折扣可以用作维护顾客忠诚度的一种竞争策略。

注册会计师考试英语重点词汇讲解2.1 公司战略、风险管理、内部控制2.2 会计2.3 财务管理、成本管理2.4 审计、职业道德2.5 税法2.6 经济法2.1 公司战略、风险管理、内部控制【高频率词汇】· Strategy Cost· Manage Operation· Risk Invest· Control Budget· Economy Customer· Structure Analysis· Market Cha nge· Business Product· Growth Contract高频率词汇· Strategy [] n 战略、策略√ 词性：strategic adj 战略上的、战略的√ 词组：strategic analysis 战略分析strategy selection 战略选择strategy implementation 战略实施strategic control 战略控制√ 例句：Trade discounts may be used as a competitive strategy to secure customer loyalty.商业折扣可以用作维护顾客忠诚度的一种竞争策略。

Sth be used to do sth某物用于做某事· Manage [] v 管理、经营√ 词性：management n管理、经营；管理人员manager管理者、经理managing adj 管理的√ 词组：Human resource management 人力资源管理strategic management 战略管理risk management 风险管理√ 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。

20XX年注册会计师考试常考英语词汇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 basis1/ 5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 -2/ 5enterprise 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 reserve3/ 5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 ad-ministrative expenses4/ 5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 equivalent5/ 5。

PART II 重点词汇、词组讲解Professional Ethics 职业道德操守1.appointment, removal and resignation of auditor* 注册会计师的任命、解聘和辞职【讲解】（1）removal意为“移除”，在审计专业中作“解聘，解雇”讲。

同义的词有fire。

Fire 作动词时意为“开火”，引申为“解雇”，它的反义词为hire，意为“雇佣，租用”。

HP, hire purchase，即为“租购”之意。

（2）resignation [rezɪg'neɪʃ(ə)n] n. 辞职；resign [rɪ'zaɪn] v.2.fundamental principles* 基本原则【讲解】（1）形近词辨析：principle & principalPrinciple ['prɪnsɪp(ə)l] n. 原则Principal ['prɪnsɪp(ə)l] n. （经济法）当事人，委托人；（财管）本金；校长；adj. 首要的，重要的（2）趣味记忆：principal principle 重要的原则（两个单词同音）3.professional ethics* 职业道德【讲解】（1）ethics ['eθɪks] n. 道德，伦理（2）code [kəʊd] n. 准则，法典 code of ethics （尤指职业的）道德规范、道德准则，职业道德操守3-1 integrity* [ɪn'tegrɪtɪ] n. 诚信【讲解】该词的含义比honest更广泛，不但指“诚实”，还有“完整，正直”之意。

3-2 objectivity/subjectivity* [ˌɒbdʒek'tɪvɪtɪ；ˌɒbdʒɪk'tɪvɪtɪ]/[ˌsʌbdʒek'tivəti] n. 客观性/主观性e.g. A CPA shall comply with fundamental principles of integrity and objectivity, maintain independence when performing audit and review engagements, as well as other assurance engagements.【译】注册会计师应当遵守诚信原则、客观和公正原则，在执行审计和审阅业务以及其他鉴证业务时保持独立性。

注册会计师实用英语词汇1backed bill 背书票据2back-end load后期负担3backer①票据担保人②财务支持人4backlog depreciation 欠提折旧5back order 欠交订货6back pay 欠付工资7back tax 欠交税款8back-to-back credit 对开信用证9back-to-back loan对销贷款10back wardation 倒价11backward integration 逆向合并12bad check 空头支票13bad debt 呆账,呆账账户14bad debt aount 呆账账户15bad debt expense 呆账费用16bad debt ratio 呆账比率17bad debt recovery 呆账收回18bailment 寄销,寄托19bailout 抽资20bailout period 投资返还期21balance①余额②平衡22balance budget 平衡预算23balance due 结欠余额24balance fund 平衡基金25balance of aount 账户余额26balance of payment 国际收支差额27balance of retained earnings 留存收益余额28balance sheet 资产负债表29balance sheet aount 资产负债表账户30balance sheet analysis 资产负债表分析31balance sheet audit 资产负债表审计32balance sheet date 结账日期33balance sheet ratio 资产负债表比率34balance sheet total 资产负债表总额35balloon payment 漂浮式付款36avoidable cost 可防止本钱37back charge 欠费费用38back date 倒填日期,填早日期。

会计职称考试专业英语词汇速记方法Accounting Professional English Vocabulary Memorization MethodsEffective vocabulary memorization is crucial for success on the Accounting Professional English exam. As a specialized exam, it requires a strong command of technical terms and concepts related to the field of accounting. This article aims to provide a comprehensive approach to memorizing professional English vocabulary for the exam.To begin with, it is important to establish a systematic study routine. Start by organizing the vocabulary into categories, such as financial statements, auditing, taxation, and financial analysis. This will help create a logical structure for studying and aids in the retrieval of information during the exam. Additionally, prioritize studying the most frequently used terms and concepts in each category to maximize efficiency.Furthermore, implementing the use of mnemonic techniques can greatly enhance vocabulary retention. Mnemonics are memory aids that help associate new information with existing knowledge. For example, creating acronyms or visual imagery can assist in remembering complex concepts or terms. For instance, to remember the order of financial statements (Income Statement, Statement of Retained Earnings, Balance Sheet, Statement of Cash Flows), one can use the acronym "ISBC" or create a memorable visual story involving these statements.Another effective method is the use of flashcards or digital applications. Flashcards provide a quick and efficient way to test and reinforce vocabulary recall. Digital applications, such as Quizlet or Anki, offer additional featureslike spaced repetition, which optimizes studying by focusing on difficult words more frequently. Utilizing these tools regularly can help reinforce vocabulary and improve overall retention.Additionally, practicing with authentic materials, such as past exam papers or industry-related texts, can enhance vocabulary proficiency. This exposes candidates to the language used in real-world accounting scenarios, providing context and practical application. Analyze and highlight key terms, making connections to related concepts. This approach not only reinforces vocabulary but also deepens understanding of the subject matter.Furthermore, engaging in active learning techniques, such as group discussions or teaching others, can solidify comprehension and memory. Explaining complex accounting concepts to peers or reviewing vocabulary with study partners generates discussion, contributing to active retrieval and reinforcing learning. Additionally, teaching others enhances understanding and memory by requiring a comprehensive grasp of the material.Furthermore, utilizing online resources tailored to accounting professionals can support vocabulary acquisition. Websites, forums, and social media platforms dedicated to accounting allow candidates to access discussions, articles, and resources shared by professionals in the field. Engaging with these resources provides exposure to specialized vocabulary in a real-world context and helps blend theoretical knowledge with practical application.To summarize, effective memorization of professional English vocabulary for the Accounting Professional English exam requires a systematic study routine, the use of mnemonic techniques, flashcards ordigital applications, engagement with authentic materials, active learning, and utilization of online resources. By incorporating these strategies, candidates can improve recall, deepen understanding, and confidently excel in the exam.。