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2015年注册会计师考试《会计》英文附加题词汇表

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2007年注册会计师考试《会计》英文附加题词汇表 |
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上海立信CPA培训(Exam8.com) |
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2007年注会考试首次在《会计》、《审计》科目中加试了英语题,以下是相关专业英语及对照中文翻译,以供广大考友参考:
Accounting
1.Accounting equation: Asset = Liability + Owner’s Equity
2.Double entry accounting: debit (Dr) & credit (Cr)
3.Historical cost, fair value, replacement cost, net realizable value, present value
4.Financial statement
Balance sheet
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.
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.
Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings
Income statement
Revenue: sales (sales discount, allowance & returns, net sales), other operating income
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2007年注会考试《审计》英文附加题词汇表
更多信息请访问:上海立信CPA培训注册会计师栏目
上海立信CPA培训信诚推荐:2014年注册会计师考试网上辅导方案
注册会计师辅导科目 | 精讲班 | 冲刺班 | 串讲班 | 报名 | ||||||
主讲 | 课时 | 试听 | 主讲 | 课时 | 试听 | 主讲 | 课时 | 试听 | ||
会计 | 郑庆华 | 60 | 试听 | 郑庆华 | 20 | 试听 | 郑庆华 | 6 | 试听 | |
审计 | 邓 宁 | 60 | 试听 | 立信CPA | 20 | 试听 | 立信CPA | 6 | 试听 | |
财务成本管理 | 刘艳霞 | 60 | 试听 | 刘艳霞 | 20 | 试听 | 刘艳霞 | 6 | 试听 | |
经济法 | 赵俊峰 | 60 | 试听 | 赵俊峰 | 20 | 试听 | 赵俊峰 | 6 | 试听 | |
税法 | 王玉娟 | 60 | 试听 | 刘 颖 | 20 | 试听 | 刘 颖 | 6 | 试听 |