2015年注册会计师考试《会计》英文附加题词汇表

　　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

　　相关推荐：2007年全国各省市注册会计师考试成绩查询汇总

　　　　　　　 2007年注册会计师考试各科试题答案交流区

　　　　　　　 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