2017年注冊會計(jì)師考試英語名詞對照表

　　2017年注冊會計(jì)師考試已經(jīng)開始了。你知道注冊會計(jì)師考試涉及的名詞的英文是怎樣的嗎?下面是yjbys小編為大家?guī)�來的注冊會�?jì)師考試英語名詞對照表，歡迎閱讀。

　　注冊會計(jì)師考試英語名詞對照表

　　無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets

　　長期待攤費(fèi)用 Deferred assets

　　未確認(rèn)融資費(fèi)用 Unrecognized finance fees

　　其他長期資產(chǎn) Other long term assets

　　遞延稅款借項(xiàng) Deferred assets debits

　　應(yīng)付票據(jù) Notes payable

　　應(yīng)付帳款 Trade creditors

　　預(yù)收帳款 Adanvances from customers

　　代銷商品款 Consignment-in payables

　　其他應(yīng)交款 Other payable to government

　　其他應(yīng)付款 Other creditors

　　應(yīng)付股利 Proposed dividends

　　待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets

　　預(yù)計(jì)負(fù)債 Accrued liabilities

　　應(yīng)付短期債券 Short-term debentures payable

　　其他流動(dòng)負(fù)債 Other current liabilities

　　預(yù)提費(fèi)用 Accrued expenses

　　應(yīng)付工資 Payroll payable

　　應(yīng)付福利費(fèi) 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-擔(dān)保借款 Bank loans - Short term - guaranteed

　　一年內(nèi)到期長期借款 Long term loans due within one year

　　一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year

　　長期借款 Bank loans - Long term

　　應(yīng)付債券-債券面值 Bond payable - Par value

　　應(yīng)付債券-債券溢價(jià) Bond payable - Excess

　　應(yīng)付債券-債券折價(jià) Bond payable - Discount

　　應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest

　　長期應(yīng)付款 Long term payable

　　專項(xiàng)應(yīng)付款 Specific payable

　　其他長期負(fù)債 Other long term liabilities

　　應(yīng)交稅金-所得稅 Tax payable - income tax

　　應(yīng)交稅金-增值稅 Tax payable - VAT

　　現(xiàn)金 Cash in hand

　　銀行存款 Cash in bank

　　其他貨幣資金-外埠存款Other monetary assets - cash in other cities

　　其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check

　　其他貨幣資金-銀行匯票 Other monetary assets - bank draft

　　其他貨幣資金-信用卡 Other monetary assets - credit cards

　　其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit

　　其他貨幣資金-存出投資款 Other monetary assets - cash for investment

　　短期投資-股票投資 Investments - Short term - stocks

　　短期投資-債券投資 Investments - Short term - bonds

　　短期投資-基金投資 Investments - Short term - funds

　　短期投資-其他投資 Investments - Short term - others

　　短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment

　　長期股權(quán)投資-股票投資 Long term equity investment - stocks

　　長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others

　　長期債券投資-債券投資 Long term securities investemnt - bonds

　　長期債券投資-其他債權(quán)投資 Long term securities investment - others

　　長期投資減值準(zhǔn)備 Provision for long-term investment

　　應(yīng)收票據(jù) Notes receivable

　　應(yīng)收股利 Dividends receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收帳款 Trade debtors

　　壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors

　　預(yù)付帳款 Prepayment

　　應(yīng)收補(bǔ)貼款 Allowance receivable

　　其他應(yīng)收款 Other debtors

　　壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors

　　其他流動(dòng)資產(chǎn) Other current assets

　　物資采購 Purchase

　　原材料 Raw materials

　　包裝物 Packing materials

　　低值易耗品 Low value consumbles

　　材料成本差異 Material cost difference

　　自制半成品 Self-manufactured goods

　　庫存商品 Finished goods

　　商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities

　　委托加工物資 Consigned processiong material

　　委托代銷商品 Consignment-out

　　受托代銷商品 Consignment-in

　　分期收款發(fā)出商品 Goods on instalment sales

　　存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks

　　待攤費(fèi)用 Prepaid expenses

　　待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets

　　待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets

　　委托貸款-本金 Consignment loan - principle

　　委托貸款-利息 Consignment loan - interest

　　委托貸款-減值準(zhǔn)備 Consignment loan - provision

　　固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings

　　固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery

　　固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures

　　固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles

　　累計(jì)折舊 Accumulated depreciation

　　固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets

　　工程物資-專用材料 Project material - specific materials

　　工程物資-專用設(shè)備 Project material - specific equipment

　　工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment

　　工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production

　　在建工程 Construction in progress

　　在建工程減值準(zhǔn)備 Impairment of construction in progress

　　固定資產(chǎn)清理 Disposal of fixed assets

　　無形資產(chǎn)-專利權(quán) Intangible assets - patent

　　無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how

　　無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights

　　無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights

　　無形資產(chǎn)-商譽(yù) Intangible assets - goodwill

　　應(yīng)交稅金-營業(yè)稅 Tax payable - business tax

　　應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax

　　應(yīng)交稅金-其他 Tax payable - others

　　遞延稅款貸項(xiàng) Deferred taxation credit

　　股本 Share capital

　　已歸還投資 Investment returned

　　利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in

　　利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

　　利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve

　　利潤分配-提取儲備基金 Profit appropriation - reserve fund

　　利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund

　　利潤分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund

　　利潤分配-利潤歸還投資 Profit appropriation - return investment by profit

　　利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends

　　利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve

　　利潤分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends

　　利潤分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

　　期初未分配利潤 Retained earnings， beginning of the year

　　資本公積-股本溢價(jià) Capital surplus - share premium

　　資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve

　　資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation

　　資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve

　　資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary

　　資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

　　資本公積-其他 Capital surplus - others

　　盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

　　盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

　　盈余公積-法定公益金 Surplus reserve - statutory welfare reserve

　　盈余公積-儲備基金 Surplus reserve - reserve fund

　　盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund

　　盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment

　　應(yīng)交稅金-營業(yè)稅 Tax payable - business tax

　　應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax

　　應(yīng)交稅金-其他 Tax payable - others

　　遞延稅款貸項(xiàng) Deferred taxation credit

　　股本 Share capital

　　已歸還投資 Investment returned

　　利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in

　　利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

　　利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve

　　利潤分配-提取儲備基金 Profit appropriation - reserve fund

　　利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund

　　利潤分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund

　　利潤分配-利潤歸還投資 Profit appropriation - return investment by profit

　　利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends

　　利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve

　　利潤分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends

　　利潤分配-轉(zhuǎn)作股本的`普通股股利 Profit appropriation - ordinary shares dividends converted to shares

　　期初未分配利潤 Retained earnings， beginning of the year

　　資本公積-股本溢價(jià) Capital surplus - share premium

　　資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve

　　資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation

　　資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve

　　資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary

　　資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

　　資本公積-其他 Capital surplus - others

　　盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

　　盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

　　盈余公積-法定公益金 Surplus reserve - statutory welfare reserve

　　盈余公積-儲備基金 Surplus reserve - reserve fund

　　盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund

　　盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment

　　主營業(yè)務(wù)收入 Sales

　　主營業(yè)務(wù)成本 Cost of sales

　　主營業(yè)務(wù)稅金及附加 Sales tax

　　營業(yè)費(fèi)用 Operating expenses

　　管理費(fèi)用 General and administrative expenses

　　財(cái)務(wù)費(fèi)用 Financial expenses

　　投資收益 Investment income

　　其他業(yè)務(wù)收入 Other operating income

　　營業(yè)外收入 Non-operating income

　　補(bǔ)貼收入 Subsidy income

　　其他業(yè)務(wù)支出 Other operating expenses

　　營業(yè)外支出 Non-operating expenses

　　所得稅 Income tax

　　直接人工成本差異(direct labor variance)

　　直接材料成本差異(direct material variance)

　　在產(chǎn)品計(jì)價(jià)(work-in-process costing)

　　聯(lián)產(chǎn)品成本計(jì)算(joint products costing)

　　生產(chǎn)成本匯總程序(accumulation process of procluction cost)

　　制造費(fèi)用差異(manufacturing expenses variance)

　　實(shí)際成本與估計(jì)成本(actual cost and estimated cost)

　　工資費(fèi)用分配(salary costs allocation)

　　成本曲線(cost curve)

　　農(nóng)業(yè)生產(chǎn)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

　　直接成本與間接成本(direct cost and indirect cost)

　　可控成本(controllable cost)

　　制造費(fèi)用分配(manufacturing expenses allocation)

　　理論成本與應(yīng)用成本(theory cost and practice cost)

　　輔助生產(chǎn)成本分配(auxiliary production cost allocation)

　　期間，費(fèi)用

　　成本控制程序(procedure of cost control)

　　成本記錄(cost entry， cost recorder cost agenda)

　　成本計(jì)算分批法(job costing method)

　　主營業(yè)務(wù)收入 Sales

　　直接人工成本差異(direct labor variance)

　　成本控制方法(cost control method)

　　內(nèi)河運(yùn)輸成本

　　生產(chǎn)費(fèi)用要素(elements of production expenses)

　　歷史成本與未來成本(historical cost and future cost)

　　可避免成本與不可避免成本(avoidable cost and unavoidable cost)

　　成本計(jì)算期(cost period)

　　平均成本與個(gè)別成本(avorage cost and individual cost)

　　跨期攤提費(fèi)用分配(inter-period expenses allocation)

　　計(jì)劃成本(planned cost)

　　數(shù)量差異(quantity variance)

　　燃料費(fèi)用分配(fuel expenses allocation)

　　定額成本控制制度(norm cost control system)

　　定額管理(management norm)

　　可遞延成本與不可遞延成本(deferrable cost and undeferrable cost)

　　成本控制標(biāo)準(zhǔn)(standard of cost control)

　　副產(chǎn)品成本計(jì)算(by-product costing)

　　責(zé)任成本(responsibility cost)

　　生產(chǎn)損失核算(production loss accounting)

　　生產(chǎn)成本(production cost)

　　預(yù)計(jì)成本(predicted cost)

　　成本結(jié)構(gòu)(cost structure)

　　房地產(chǎn)開發(fā)成本

　　主要成本與加工成本(prime costs and processing costs)

　　決策成本(cost of decision making)

　　成本計(jì)算品種法(category costing method)

　　在產(chǎn)品成本(work-in-process cost)

　　工廠成本(factory cost)

　　成本考核(cost assess )

　　制造費(fèi)用(manufactruing expenses)

　　動(dòng)力費(fèi)用分配(power expenses allocation)

　　趨勢分析法(trend analysis approach)

　　成本計(jì)算簡單法(simple costing method)

　　責(zé)任成本層次(levels of responsibility cost)

　　初級會計(jì)

　　匯總原始憑證(cumulative source document)

　　匯總記賬憑證核算形式(bookkeeping procedure using summary ovchers)

　　工作底稿(working paper)

　　復(fù)式記賬憑證(mvltiple account titles voucher)

　　復(fù)式記賬法(Double entry bookkeeping)

　　復(fù)合分錄(compound entry)

　　劃線更正法(correction by drawing a straight ling)

　　匯總原始憑證(cumulative source document)

　　會計(jì)憑證(accounting documents)

　　會計(jì)科目表(chart of accounts)

　　會計(jì)科目(account title)

　　紅字更正法(correction by using red ink)

　　會計(jì)核算形式(bookkeeping procedures)

　　過賬(posting)

　　會計(jì)致跡(ccounting entry)

　　會計(jì)循環(huán)(accounting cycle)

　　會計(jì)賬簿(Book of accounts)

　　活頁式賬簿(loose-leaf book)

　　集合分配賬戶(clearing accounts)

　　計(jì)價(jià)對比賬戶(matching accounts)

　　記賬方法(bookkeeping methods)

　　記賬規(guī)則(recording rules)

　　記賬憑證(voucher)

　　記賬憑證核算形式(Bookkeeping proced ureusing vouchers)

　　記賬憑證匯總表核算形式(bookkeeping procedure using categorized account summary)

　　簡單分錄(simple entry)

　　結(jié)算賬戶(settlement accounts)

　　結(jié)賬(closing account)

　　結(jié)賬分錄(closing entry)

　　借貸記賬法(debit-credit bookkeeping)

　　通用日記賬核算形式(bookkeeping procedure using general journal)

　　外來原始憑證(source document from outside)

　　現(xiàn)金日記賬(cash journal)

　　虛賬戶(nominal accounts)

　　序時(shí)賬簿(book of chronological entry)

　　一次憑證(single-record document)

　　銀行存款日記賬(deposit journal)

　　永續(xù)盤存制(perpetual inventory system)

　　原始憑證(source document)

　　暫記賬戶(suspense accounts)

　　增減記賬法(increase-decrease bookkeeping)

　　債權(quán)結(jié)算賬戶(accounts for settlement of claim)

　　債權(quán)債務(wù)結(jié)算賬戶(accounts for settlement of claim and debt)

　　債務(wù)結(jié)算賬戶(accounts for settlement of debt)

　　賬戶(account)

　　賬戶編號(Account number)

　　賬戶對應(yīng)關(guān)系(debit-credit relationship)

　　賬項(xiàng)調(diào)整(adjustment of account)

　　專用記賬憑證(special-purpose voucher)

　　轉(zhuǎn)回分錄(reversing entry)

　　資金來源賬戶(accounts of sources of funds)

　　資產(chǎn)負(fù)債賬戶(balance sheet accounts)

　　轉(zhuǎn)賬憑證(transfer voucher)

　　資金運(yùn)用賬戶(accounts of applications of funds)

　　自制原始憑證(internal source document)

　　總分類賬簿(general ledger)

　　總分類賬戶(general account)

　　附加賬戶(adjunct accounts)

　　付款憑證(payment voucher)

　　分類賬簿(ledger)

　　中級會計(jì)

　　固定資產(chǎn)(fixed assets)

　　利潤總額

　　利益分配(profit distribution)

　　應(yīng)計(jì)費(fèi)用(accrued expense)

　　商標(biāo)權(quán)(trademarks and tradenames)

　　凈利潤(net income)

　　應(yīng)付利潤(profit payable)

　　收益?zhèn)��?income bonds)

　　利息資本化(capitalization of interests)

　　預(yù)付賬款(advance to supplier)

　　其他應(yīng)收款(other receivables)

　　現(xiàn)金(cash)

　　公司債券發(fā)行(corporate bond floatation)

　　應(yīng)付工資(wages payable)

　　實(shí)收資本(paid-in capital)

　　盈余公積(surplus reserves)

　　股利(dividend)

　　應(yīng)交稅金(taxes payable)

　　負(fù)商譽(yù)(negative goodwill)

　　費(fèi)用的確認(rèn)(recognition of expense)

　　短期投資(temporary investment)

　　專有技術(shù)(know-how)

　　專營權(quán)(franchises)

　　資本公積(capital reserves)

　　自然資源(natural resources)

　　存貨(inventory)

　　償債基金(sinking fund)

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