注册会计师考试会计常⽤英语词汇（森科教育）森科教育
北京注册会计师⾯授教研中⼼
注册会计师考试会计常⽤英语词汇（5分附加分常⽤）
会计常⽤英语词汇
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
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
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
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-leahold 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
郑州大学分数线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 purchad 应付⼟地房屋款
26. deferred tax liabilities递延所得税负债
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
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
39.Capital surplus 资本溢价
40.Surplus rerves 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
< 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
49.manufacturing overhead-outsourced 委托加⼯费
50.advertiment expen, advertiment ⼴告费
考虑英语
<-operating income (revenue) and expens, other income(expen)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
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
65.income tax expen (or benefit) 所得税费⽤(或利益)
66.asts 资产
67.current asts 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
杭州动画培训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
75.discounted notes receivable 应收票据贴现
有所裨益
78.income tax refund receivable 应收退税款
80.inventories 存货
84.finished goods 产成品
golden shower
小学英语教学
86.by-products 副产品
我的天用英语怎么说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
获得英语92.other prepaid expens 其他预付费⽤
93.prepayments 预付款项
94.prepayment for purchas 预付货款
97.VAT paid ( or input tax)进项税额
99.payment on behalf of others 代付款toudou
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.lead asts 租赁资产
109.leahold improvements 租赁资产改良⽀出struction in progress 在建⼯程
111.prepayment for equipment 预付购置设备款112.intangible asts ⽆形资产
输油管线遭攻击 美国出现恐慌性购买114.patents 专利权
115.franchi 特许权
122.deferred asts 递延资产
