cpa英语测试词汇整理(精品).doc

注册会计师考试常用英文测试词汇整理(1)　　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注册会计师考试常用英文测试词汇整理(2)　　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注册会计师考试常用英文测试词汇整理(3)　　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。