[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； Vf'r6Rf  
NG2@.hP:uU  
　　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； @\=%M^bx  
BtZyc
I  
　　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； 0PK*ULwSN  
16p$>a<6  
　　4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！ !/6`<eQ `  
&4%j
  
　　Accounting whzV7RT  
#_, l7q8U  
　　1.Accounting equation: Asset = Liability + Owner’s Equity m 8Q[+_:$H  
(oYM}#Q  
　　2.Double entry accounting: debit (Dr) & credit (Cr) 1i.t^PY  
jtMN)TM  
　　3.Historical cost, fair value, replacement cost, net realizable value, present value 5jpb`Axj#  
DKjkO5R\  
　　4.Financial statement !1:364  
K'`N(WiL  
　　Balance sheet "uz}`G~O
 

aK%i=6j!  
　　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. o+H;ZGT5H  
X\I"%6$  
　　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. H^N@fG<*dh  
<V}^c/c
!  
　　Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings j&G*$/lTO6  
`[.':"~2N  
　　Income statement k0=$mmmPY  
Cyw Q  
　　Revenue: sales (sales discount, allowance & returns, net sales), other operating income | 'SqG}h  
6QCU:2IiL  
　　Operating costs: cost of goods sold/sales, other operating cost LM*#DLadk  
;t.LLd  
　　Sales tax and extra charges l%aiG+z%6}  
Ol,Tw=?  
　　Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss ^cE|o&Rm;  
7PDz ]i  
　　Operating income \X=?+| 9  
6wzTX8  
　　Non-operating income & expenses g,5r)FU`  
 'g8~uP  
　　Total profit D(MolsKc?  
SBBDlr^P  
　　Income taxes By|y:  
Rh7unJ
 
2009年春季开学培训充电优惠 
VO|2  
　　日语,雅思,会计,IT培训....教育人生网春季班为您充电助力,全面提升职业技能！ 9rr"q5[  
x0ZEVa0`4  
·人大传播学在职研 x[Xj[O  
·浙大工程硕士报名 C:77~f-+rQ  
·上海工程技术大学 ~.;S>o[  
·上海师范大学自考 L:HJ:  
·商务英语考证热！ @za X
\  
·秋季学车报名升温 mK3U*)A   
09年春季口译全攻略 #`tn:cP  
历年高级口译真题集 KGCm@oy  
学三个月 年薪20万! tBNkVh(c  
标准日语句型大汇总 T{1Z(M+  
新概念英语四册攻略 fr~e!!$H  
中国大学排行800强 hadGF%> O6  
?QGAiu0  
　　Net income/profit gl/n*s#r_  
2QUZAV\ Y  
　　Statement of cash flows xP<cF  
F&r+"O)^-R  
　　cash flow from operating activities: direct method and indirect method nwlo,[  
gf`uC0  
　　cash flow from investing activities \Uun2.K  
Ol4)*/oZ  
　　cash flow from financing activities 
-1ke3  
m^dK
ww  
　　5.Cash $42C4I*E  
w (kN0HD  
　　Cash in bank JO:40V?op  
OO.. Y  
　　Bank reconciliation 9QaEUy*,  
[4:_6vd7X  
　　6.Receivables #/'5 N|?  
o<f[K}t9  
　　Accounts receivables, notes receivables, other receivables jq{rNxdGx  
k;v23  
　　Uncollectible receivables: factoring B mq7w,L.  
K DP7u  
　　Allowance method: allowance for doubtful accounts eR.ucTji  
yZ t}Jnv  
　　Estimate based on a percentage of sales 0r=:l/Pz