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。

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。

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一项具有很高难度和专业性的考试，其中英语加试是会计专业学习的重要组成部分。

以下是一个关于会计英语词汇的汇总。

1. 财务会计（Financial Accounting）：财务会计是记录和报告一个组织或个人财务状况的过程。

2. 管理会计（Management Accounting）：管理会计是为管理层提供决策支持和资源分配的信息的过程。

3. 税务会计（Tax Accounting）：税务会计是为了遵守税法和报税目的而记录和报告税务事项的过程。

4. 审计（Auditing）：审计是对财务记录和报告的独立审查，以评估其准确性和合规性。

5. 资产（Assets）：资产是指一个组织或个人拥有的具有经济价值的资源。

6. 负债（Liabilities）：负债是指一个组织或个人对他人的经济债务。

7. 所有者权益（Owner's Equity）：所有者权益是一个组织或个人净资产的部分，表示对资产的所有权和控制权。

8. 收入（Revenue）：收入是指一个组织或个人在经营活动中获得的资源或增加了所有者权益的经济利益。

9. 成本（Cost）：成本是指用于生产或获得产品或服务的资源的金额。

10. 费用（Expense）：费用是指用于经营活动的支出，通常与产品或服务的生产或销售有关。

11. 利润（Profit）：利润是指一个组织或个人在销售产品或提供服务后获得的经济利益。

12. 财务比率（Financial Ratios）：财务比率是通过比较一个组织的不同财务指标来评估管理层的财务绩效。

13. 资本预算（Capital Budgeting）：资本预算是一种决策过程，用于评估和选择投资项目，以确定最有利可图的项目。

14. 风险管理（Risk Management）：风险管理是一种评估和管理一个组织面临的潜在风险的过程，以减少损失和不确定性。

15. 现金流量（Cash Flow）：现金流量是一个组织或个人在一段时间内收入和支出现金的净量。

会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。

加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。

在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。

凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。

Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有作结账分录的试算表。

Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原由此不曾记录或未适合记录的会计事项予以记录入帐。

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。

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2232 labor turnover 工人流动率2233 labor variance 人工差异2234 lagging indicator 滞后指标2235 land 土地,地产2236 land improvement 土地改造投资2237 land occupancy charge 土地使用费2238 landowner,s royalty 土地开采使用费2239 lapping 截留挪用2240 lapse 失效2241 lapsed option 失效期权2242 lapsing schedule 逐期折旧明细表2243 last-in, first-out method 后进先出法2244 last invoice price 最近进价法2245 last trading day 最后交易日2246 late payment fee 延期支付罚金,滞纳金2247 late presentation 迟延交单2248 laundered money 非法转移的资金,隐蔽来历的资金2249 law ③法律,法规④规律,法则2250 lay off pay 临时解雇费2251 leading indicator 超前经济指标2252 leads and lags 提前或拖延支付货款2253 lead-time ①订货间隔期,订货提前期②生产准备时间2254 learning curve 学习曲线2255 lease 租赁,租约2256 lease accounting 租赁会计2377 machine-hour method 机器小时法2378 machine-hour rate 机器小时率2379 macro-accounting 宏观会计2380 macro-benefit 宏观效益2381 macro-cost 宏观成本2382 main account 主要账户2383 main books 主要账簿2384 maintenance and repair 维修和修理费2385 maintenance of operating capacity 营业能力维护2386 maintenance of physical capital 实物资本维护2387 majority interest 多数权益,多数股权2388 majority stockholders 多数股东2389 make-or-buy decision 自制或外购决策2390 make-ready time 生产准备时间2391 make-up depreciation 增补折旧费,补差折旧费2392 make-up pay 增补工资,补差工资2393 malpractice insurance 职业过失保险2394 managed cost 管理成本2395 management ①管理,企业管理②管理人员,企业管理人员2396 management accountant 管理会计2397 Management Accounting 《管理会计》2398 management account 管理会计2399 management advisory services 管理咨询服务2400 management audit 管理审计2401 management buy-out 企业管理人员收购股权2402 management by objectives 目标管理2403 management control 行政管理控制2404 management fraud 管理人员舞弊2405 management game 管理对策2406 management information system 管理信息系统2407 management letter 致企业管理人员信函2408 management override 管理人员越权,管理人员滥用职权2409 management,s discussion and analysis of earnings 企业管理人员对收益的阐述和分析2410 management,s illegal act 企业管理人员违法行为2558 naive investor 幼稚的投资人2559 narrative form 叙述式,文字叙述式2560 National Association of Accountants 全国会计师协会2561 National Association of Securities Dealers 全国证券商协会2562 National Audit Office 国家审计署2563 National Automated Accounting Research System 全国自动化会计研究系统2564 national bank 国民银行,联邦注册银行2565 national income accounting 国民收入会计2566 natural business year 自然营业年度2567 natural classification 按性质分类2568 natural resources 自然资源2569 near cash asset 类现金资产,准现金资产2570 negative assurance 反面保证2571 negative confirmation 反面询证,反面查证2572 negative goodwill 负商誉2573 negative interest 负利息2574 negative investment 负投资,投资缩减2575 negative leverage 负杠杆作用2576 negligence 疏忽,过失2577 negotiability 流通性,可转让性2578 negotiable instrument 流通票据,可转让票据2579 negotiation ①转让,议付②协商,协议2580 net 净额2581 net book value 账面净值2582 net cash flow 净现金流量2583 net income 净收益2584 net income to sales ratio 净收益对销售收入比率2585 net income to total assets ratio 净收益对资产总额比率2586 net loss 净损,净损失2587 net present value 净现值2588 net present value index 净现值指数2589 net price method 净价法2659 objective ①经营目标②客观的2660 objectives of accounting 会计目标2661 objectives of financial statement 会计报表目标2662 objective value 客观价值2663 objectivity principle 客观性原则2664 obligation 义务,债务2665 obligatory audit 强制审计2666 observation test 观察性抽查,观测性抽查2667 obsolescence 陈旧2668 obsolete asset 陈旧资产2669 occupancy expense 占用费2670 occupational licensing 职业注册,专业注册2671 occupational prestige 职业声望2672 odd lot 零批2673 off-balance-sheet activities 账外业务活动2674 off-balance-sheet asset 账外资产项目2675 off-balance-sheet financing 账外融资2676 off-balance-sheet liability 账外负债项目2677 off-board 场外交易2678 off-budget 预算外2679 office audit 内勤审计2680 official audit 法定审计2681 official exchange rate 法定汇率2682 official receiver 法定破产企业接管人2683 offset account 抵销账户2684 offset balance 轧差2685 offsetting error 相抵差错2686 offshore funds 境外资金2687 on account 赊账2688 oncost 间接费用2689 on demand 即期,见票即付2690 on hand 持存,库存2691 on-line data base 联机数据库2692 on-line processing 联机处理2693 open account ①未清账②赊账2694 open-end credit 开口信贷,无固定期限信贷2695 open-end mortgage 开口抵押,无固定限额抵押2771 PA 公共会计师2772 Pacioli, Luca(1445~1517) L?巴其阿勒2773 package mortgage 总括抵押2774 package price 总括价格2775 packing expense 包装费用2776 padding 虚报开支账目2777 paid-in capital 缴入股本2778 paid-in surplus 资本盈余2779 paid-up capital 缴清股本2780 panic 金融恐慌2781 paper ①流通票据②单据,凭证2782 paper audit 书面审计,书面审核2783 paper gain 账面收益2784 paper money 纸币,票据2785 paper reorganization 账面改组2786 par ①票面额②平价2787 parent company 母公司2788 parent company financial statement 母公司会计报表2789 parity price 平价2790 partial audit 部分审计2791 participating capital 参与资本2792 participating loan 参与贷款,共同借款2793 participative management 参与管理2794 partner 合伙人2795 partnership 合伙关系,合伙企业2796 partnership accounting 合伙会计2797 partnership statement 合伙企业会计报表2798 par value 票面价值2799 par value stock 有面值股票2800 passed dividend 逾期股利2801 past cost 过去成本2802 patent 专利,专利权2803 patent pool 专利共享2804 pay ①支付②工资,薪金2805 payables 应付项目2806 pas as you earn 预扣所得税2807 pay as you go 离职支付法2808 payback method 回收期法,投资回收期法2809 payback period 回收期2810 payee 受款人,受款企业2811 payer 付款人,付款企业2812 paying agent 代付人,代付银行O:obligation债项；责任；义务obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription 公开招股offer period要约期offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长Official Receiver's Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction海外借款交易offshore business海外业务offshore currency deposit market海外货币存款市场offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank, Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券"one building" condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract 单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer [listing method]公开售股〔上市方式〕open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation 股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation [Chicago]期权结算公司〔芝加哥〕Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕Options Clearing Rules《期权结算规则》options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules《期权交易规则》order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute绝对止赎令order of mail transfer信汇委托书order to pay admitted debt偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development [OECD] 经济合作及发展组织〔经合组织〕Organization of Petroleum Exporting Countries [OPEC]石油出口国组织Orient First Capital Limited 建银财务（香港）有限公司original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange 大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troyoutflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit 未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息outturn结算；结算数字outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return 平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries 外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries 向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团overseas branch海外分行Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕overseas currency balance海外货币结余overseas financial institution海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd.华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative 场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction 场外交易；柜台交易overtrading过量交易owner-occupier allowance 自住业主津贴ownership所有权；拥有权ownership in common分权共有权。

一．定义1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expressed inmonetary terms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。

2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee.公共会计是指为客户提供多种服务并收取服务费的会计领域。

3. accrual basis of accounting 权责发生制：Using the accrual basis of accountingmeans that revenues , expenses and other changes in assets ,liabilities ,and owners’equity are accounted for in the period inwhich the economic event takes place ,notnecessarily when the cash inflows and outflows take place.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。

4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。

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 costSales 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/exchangedGain/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。