[专业英语]2007年注册会计师考试会计英文附加题词汇表 [复制链接]

1.《会计》、《审计》是注会考试中较难的两门课程，考生历来反映考试时间紧迫，因此，加入附加题后，考生要更好的规划和安排考场时间，不能出现顾此失彼和慌乱的情况； $(NfHIX  
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　　2.本次提供的资料旨在扫清考生在专业英语上的词汇障碍，不涉及基础英语能力的培养和具体审计、会计准则的讲解，因此，考生只有具备一定的英语水平，才可选择答附加题，并参考本中心提供的资料； <]9MgfAe  
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　　3.提醒广大考生不要因附加题的变革而产生心理落差或是其他不利情绪，具备英语基础的考生也不能出现松懈情绪或优势心理； h)<R#xw  
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　　4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！ |.S;z"v![  
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　　Accounting !;xE7w  
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　　1.Accounting equation: Asset = Liability + Owner’s Equity >u4e:/5]  
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　　2.Double entry accounting: debit (Dr) & credit (Cr) \ bhok   
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　　3.Historical cost, fair value, replacement cost, net realizable value, present value B@=Yj_s  
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　　4.Financial statement ]SPB c  
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　　Balance sheet e"2QV vB  
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　　Assets: 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. [D,:=p`  
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　　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. l6WcnJ  
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　　Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings y8 Nb8m  
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　　Income statement M'HOw)U  
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　　Revenue: sales (sales discount, allowance & returns, net sales), other operating income K$ &wO.  
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　　Operating costs: cost of goods sold/sales, other operating cost %C)JmaQ{9  
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　　Sales tax and extra charges q>[% C5  
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　　Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss wI4;/w>  
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　　Operating income 'l:2R,cP  
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　　Non-operating income & expenses j[fQs,efK  
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　　Total profit sfV.X:ev  
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　　Income taxes /kz&9FM  
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　　Net income/profit b..$5  
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　　Statement of cash flows .LhmYbQ2WE  
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　　cash flow from operating activities: direct method and indirect method "^z=r]<5  
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　　cash flow from investing activities 5@$4.BGcF  
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　　cash flow from financing activities Aa>gN  
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　　5.Cash f'OvG@  
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　　Cash in bank 5$U>M
 
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　　Bank reconciliation fZ}Y(TG/  
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　　6.Receivables "PaGDhS  
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　　Accounts receivables, notes receivables, other receivables 1fv~r@6s  
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　　Uncollectible receivables: factoring n-3j$x1Ne  
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　　Allowance method: allowance for doubtful accounts ;6nZ  
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　　Estimate based on a percentage of sales [IFRwQ^%_O