excess办公技巧(注册会计师考试会计常用英语词汇（学会加5分）)

森科教育

北京注册会计师考试面授教研中心

注册会计师考试会计常用英语词汇

会计常用英语词汇

1. other cash and cash equivalents 其他现金及现金等价物

2. short-term investments-short-term notes and bills 短期投资-短期票券

3. short-term investments-government bonds 短期投资-政府债券

4. short-term investments-corporate bonds 短期投资-公司债

5. notes receivable-related parties 应收票据-关联方

6. allowance for doubtful accounts (provision for bad debts)-notes receivable

应收票据坏账准备

7. allowance for doubtful accounts (provision for bad debts)-accounts receivable

应收账款坏账准备

8. other receivables-related parties 其他应收款-关联方

9. materials and supplies in transit 在途原材料

10. provision for decline in the value of inventories 存货跌价准备

11. excess VAT paid (or overpaid VAT) 留抵增值税

12. restricted deposit 受限制存款

13. funds and long-term investments 基金及长期投资

14. investment property 投资性房地产

15. accumulated depreciation-buildings 累计折旧-房屋及建物

16. accumulated depreciation-machinery 累计折旧-机(器)具

17. accumulated depreciation-leasehold improvements 累计折旧-经营租赁固定资产改

良

18. long-term notes , accounts receivables 长期应收票据及长期应收款款项

19. short-term borrowings-employees 短期借款-员工

20. short-term borrowings-related parties 短期借款-关联方

21. short-term notes and bills payable 应付短期票券

22. other short-term notes and bills payable 其他应付短期票券

23. discount on short-term notes and bills payable 应付短期票券折价

24. accounts payable-related parties 应付账款-关联方

25. payables on land and building purchased 应付土地房屋款

26. deferred tax liabilities 递延所得税负债

27. other current liabilities-others 其他流动负债-其他

28. premium(discount) on corporate bonds payable 应付公司债溢(折)价

29. long-term loans payable-employees 长期借款-员工

30. long-term loans payable-related parties 长期借款-关联方

31. long-term notes and accounts payable 长期应付票据及长期应付款项

32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付款项-关联方

33. accrued liabilities for land value appreciation tax 预提土地增值税

34. other long-term liabilities-other 其他长期负债-其他

35. deferred tax liabilities 递延所得税负债

36. stock dividends to be distributed 待分配股票股利

37. Paid-in capital 实收资本

38. treasury stock 库存股

39. Capital surplus 资本溢价

40. Surplus reserves 盈余公积

41. Undistributed profit 未分配利润

42. Owner’s equity 所有者权益

43. Comprehensive income 综合收益

44. Other comprehensive income 其他综合收益

Difference on translation of foreign currency financial statements 外币报表折算差

45. retained earnings (accumulated deficit)未分配利润(或累积亏损)

46. net income or loss for current period 本期损益

47. unrealized loss on market value decline of long-term equity investments 长

期股权投资跌价损失

48. repair(s) and maintenance (expense )修理维护费

49. manufacturing overhead-outsourced 委托加工费

50. advertisement expense, advertisement 广告费

51. general and administrative expenses 管理费用

52. research and development expense 研发费用

53. other general and administrative expenses 其他管理及总务费用

54. other research and development expenses 其他研究发展费用

55. non-operating income (revenue) and expenses, other income(expense)营业外收入及费用

56. investment income recognized under equity method 权益法下核算的投资收益

57. gain on market price recovery of short-term investment 短期投资市价转回所得

58. gain from price recovery of inventory 存货跌价回升利益

59. other non-operating revenue-other items 其他营业外收入-其他

60. investment loss recognized under equity method 权益法下核算的投资损失

61. unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失

62. loss on disposal of investments 处分投资损失

63. loss for market price decline and obsolete and slow-moving inventories 存

货跌价及呆滞损失

64. other non-operating expenses-other 其他营业外支出-其他

65. income tax expense (or benefit) 所得税费用(或利益)

66. assets 资产

67. current assets 流动资产

68. cash on hand 库存现金

69. cash at banks 银行存款

70. cash in transit 在途现金

71. short-term investment 短期投资

72. short-term investments-stocks 短期投资-股票

73. short-term investments-other 短期投资-其他

74. notes receivable 应收票据

75. discounted notes receivable 应收票据贴现

76. other notes receivable 其他应收票据

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77. other receivables 其他应收款

78. income tax refund receivable 应收退税款

79. other receivables-other 其他应收款-其他

80. inventories 存货

81. merchandise inventory 商品存货

82. consigned goods 寄销商品

83. goods in transit 在途商品

84. finished goods 产成品

85. consigned finished goods 寄销产成品

86. by-products 副产品

87. work in process 在产品

88. work in process-outsourced 委托加工在产品

89. raw materials 原材料

90. supplies 物料

91. prepaid rents 预付租金

92. other prepaid expenses 其他预付费用

93. prepayments 预付款项

94. prepayment for purchases 预付货款

95. other prepayments 其他预付款项

96. other current assets 其他流动资产

97. VAT paid ( or input tax)进项税额

98. temporary payments 暂付款

99. payment on behalf of others 代付款

100. advances to employees 员工借支

101. funds 基金

102. long-term investments 长期投资

103. long-term equity investments 长期股权投资

104. land 土地

105. buildings 房屋及建物

106. machinery and equipment 机(器)具及设备

107. machinery 机(器)具

108. leased assets 租赁资产

109. leasehold improvements 租赁资产改良支出

110. construction in progress 在建工程

111. prepayment for equipment 预付购置设备款

112. intangible assets 无形资产

113. trademarks 商标权

114. patents 专利权

115. franchise 特许权

116. copyright 著作权

117. goodwill 商誉

118. organization costs 开办费

119. other intangibles 其他无形资产

120. other intangible assets-other 其他无形资产-其他

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121. other assets 其他资产

122. deferred assets 递延资产

123. deferred bond issuance costs 债券发行成本

124. long-term prepaid rent 长期预付租金

125. long-term prepaid insurance 长期预付保险费

126. other deferred assets 其他递延资产

127. long-term notes receivable 长期应收票据

128. long-term accounts receivable 长期应收款

129. other long-term receivables 其他长期应收款项

130. assets leased to others 出租资产

131. refundable deposit 存出保证金

132. liabilities 负债

133. current liabilities 流动负债

134. short-term borrowings(debt)短期借款

135. bank loan 银行借款

136. short-term borrowings-other 短期借款-其他

137. commercial paper payable 应付商业本票

138. bank acceptance 银行承兑汇票

139. notes payable 应付票据

140. accounts payable 应付账款

141. income taxes payable 应付所得税

142. accrued expenses 应付费用

143. accrued payroll 应付薪金

144. accrued rent payable 应付租金

145. accrued interest payable 应付利息

146. accrued VAT payable 应付增值税

147. other accrued expenses payable 其他应付费用

148. other payables 其他应付款

149. Payables on equipment 应付设备款

150. dividend payable 应付股利

151. other payables-other 其他应付款-其他

152. advances 预收款项

153. other advances 其他预收款

154. other current liabilities 其他流动负债

155. VAT received(or output tax)销项税额

156. temporary receipts 暂收款

157. long-term liabilities 长期负债

158. corporate bonds payable 应付公司债

159. long-term loans payable 长期借款

160. other long-term payables 其他长期应付款项

161. accrued pension liabilities 应计退休金负债

162. other long-term liabilities 其他长期负债

163. other liabilities 其他负债

164. deferred liabilities 递延负债

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165. deferred revenue 递延收益

166. deposits received 存入保证金

167. non-controlling interest 少数股权

168. operating revenue 营业收入

169. sales revenue 销货收入

170. installment sales revenue 分期付款销货收入

171. sales return 销售退回

172. sales allowances 销售折让

173. other operating revenue 其他营业收入

174. operating costs 营业成本

175. cost of goods sold 销货成本

176. installment cost of goods sold 分期付款销货成本

177. purchases 进货

178. purchase expenses 进货费用

179. materials purchased 进料

180. direct labor 直接人工

181. manufacturing overhead 制造费用

182. indirect labor 间接人工

183. rent expense, rent 租金支出

184. office supplies (expense)办公用品

185. travelling expense, travel 差旅费

186. shipping expenses, freight 运费

187. postage (expenses)邮费

188. packing expenses 包装费

189. utilities (expense)水电费

190. insurance (expense)保险费

191. depreciation expense 折旧费

192. meal (expenses)餐费

193. employee benefits/welfare 职工福利

194. training (expense)培训费

195. indirect materials 间接材料

196. other manufacturing expenses 其他制造费用

197. operating expenses 营运费用

198. selling and marketing expenses 营业（销售）费用

199. payroll expense 人工成本

200. rent expense, rent 租金支出

201. professional service fees 劳务费

202. non-operating revenue 营业外收入

203. interest revenue 利息收入

204. investment income 投资收益

205. dividends income 股利收入

206. foreign exchange gain 汇兑利益

207. gain on disposal of assets 处置资产收益

208. other non-operating revenue 其他营业外收入

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209. donation income 捐赠收入

210. rent revenue/income 租金收入

211. commission revenue/income 佣金收入

212. gain on physical inventory count 存货盘盈

213. gain on reversal of bad debts 坏帐转回收益

214. non-operating expenses 营业外支出

215. interest expense 利息费用

216. investment loss 投资损失

217. foreign exchange loss 汇兑损失

218. loss on disposal of assets 处置资产损失

219. loss on physical inventory count 存货盘亏

220. non-controlling interest 非控制性权益

221. Business combinations 企业合并

222. Translation of foreign currencies 外币折算

223. Investment properties 投资性房地产

224. Goodwill商誉

225. Non-current assets held for sale 持有待售的非流动资产

226. Financial instruments 金融工具

227. Impairment of assets 资产减值准备

228. Employee benefits 职工薪酬

229. Provisions and contingent liabilities 预计负债及或有负债

230. Revenue recognition 收入确认

231. Government grants 政府补助

232. Borrowing costs 借款费用

233. Profit distributions to owners 利润分配

234. Segment reporting 分部报告

235. Financial assets held for trading 交易性金融资产

236. Non-current assets due within one year 一年内到期的非流动资产

237. Available-for-sale financial assets 可供出售金融资产

238. Held-to-maturity investments 持有至到期投资

239. Long-term receivables 长期应收款

240. Construction materials 工程物资

241. Development costs 开发支出

242. Long-term deferred expenses 长期待摊费用

243. Provisions for impairment 资产减值准备

244. Restricted assets 所有权受到限制的资产

245. Financial liabilities held for trading 交易性金融负债

246. Employee benefits payable 应付职工薪酬

247. Non-current liabilities due within one year 一年内到期的非流动负债

248. Other current liabilities 其他流动负债

249. Debentures payable 应付债券

250. Long-term payables 长期应付款

251. Special payables 专项应付款

252. Provisions 预计负债

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253. Other non-current liabilities 其他非流动负债

254. registered capital 注册资本

255. Paid-in capital 实收资本

256.Capital premiums资本益价257.Salaries, bonuses, allowances工资总额258.Due within 1 year (inclusive)账龄一年内

259. Offsetting 对冲

260. under common control 同一控制下

261. accounting policies 会计政策

262. a jointly controlled enterprise 合营公司

263. Associate 联营公司

264. Specific reserve 专项储备

265. Surplus reserve－Enterprise expansion fund 盈余公积－企业发展基金

266.Staff and workers’bonus andwelfare fund 职工福利基金
267.Business taxes and surcharges营业税金及附加
268.Guarantees for third parties为第三方担保

269. [Financial expenses][Net financial income] 财务[费用][净收益]

270. Impairment losses 资产减值损失

271. [Gains][Losses] from changes in fair value 公允价值变动[收益][损失]

272. Other comprehensive income 其他综合收益

273. Share-based payments 股份支付

274. Discontinued operation 终止经营

275. Commitments 承担

276. Contingencies 或有事项

277. Non-adjusting post balance sheet date events 资产负债表日后非调整事

项

278. Earnings Per Share 每股收益

279. Hedge accounting 套期会计

280. percentage of completion method 完工百分比法

281. Derivatives 衍生工具

282. Significant influence 重大影响

283. Share options 期权