注册会计师考试英语名词对照表

2017年注册会计师考试英语名词对照表

　　2017年注册会计师考试已经开始了。你知道注册会计师考试涉及的名词的英文是怎样的吗?下面是yjbys小编为大家带来的注册会计师考试英语名词对照表，欢迎阅读。

　　注册会计师考试英语名词对照表

　　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

　　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

　　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

　　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

　　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-接受捐赠非现金资产准备 Capital surplus - donation reserve

　　资本公积-接受现金捐赠 Capital surplus - cash donation

　　资本公积-股权投资准备 Capital surplus - investment reserve

　　资本公积-拨款转入 Capital surplus - subsidiary

　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation

　　资本公积-其他 Capital surplus - others

　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

　　盈余公积-储备基金 Surplus reserve - reserve fund

　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund

　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment

　　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

　　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-接受捐赠非现金资产准备 Capital surplus - donation reserve

　　资本公积-接受现金捐赠 Capital surplus - cash donation

　　资本公积-股权投资准备 Capital surplus - investment reserve

　　资本公积-拨款转入 Capital surplus - subsidiary

　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation

　　资本公积-其他 Capital surplus - others

　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

　　盈余公积-储备基金 Surplus reserve - reserve fund

　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund

　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment

　　主营业务收入 Sales

　　主营业务成本 Cost of sales

　　主营业务税金及附加 Sales tax

　　营业费用 Operating expenses

　　管理费用 General and administrative expenses

　　财务费用 Financial expenses

　　投资收益 Investment income

　　其他业务收入 Other operating income

　　营业外收入 Non-operating income

　　补贴收入 Subsidy income

　　其他业务支出 Other operating expenses

　　营业外支出 Non-operating expenses

　　所得税 Income tax

　　直接人工成本差异(direct labor variance)

　　直接材料成本差异(direct material variance)

　　在产品计价(work-in-process costing)

　　联产品成本计算(joint products costing)

　　生产成本汇总程序(accumulation process of procluction cost)

　　制造费用差异(manufacturing expenses variance)

　　实际成本与估计成本(actual cost and estimated cost)

　　工资费用分配(salary costs allocation)

　　成本曲线(cost curve)

　　农业生产成本(agriculture production cost)

　　原始成本和重置成本(original cost and replacement cost)

　　工程施工成本

　　直接成本与间接成本(direct cost and indirect cost)

　　可控成本(controllable cost)

　　制造费用分配(manufacturing expenses allocation)

　　理论成本与应用成本(theory cost and practice cost)

　　辅助生产成本分配(auxiliary production cost allocation)

　　期间，费用

　　成本控制程序(procedure of cost control)

　　成本记录(cost entry， cost recorder cost agenda)

　　成本计算分批法(job costing method)

　　主营业务收入 Sales

　　直接人工成本差异(direct labor variance)

　　成本控制方法(cost control method)

　　内河运输成本

　　生产费用要素(elements of production expenses)

　　历史成本与未来成本(historical cost and future cost)

　　可避免成本与不可避免成本(avoidable cost and unavoidable cost)

　　成本计算期(cost period)

　　平均成本与个别成本(avorage cost and individual cost)

　　跨期摊提费用分配(inter-period expenses allocation)

　　计划成本(planned cost)

　　数量差异(quantity variance)

　　燃料费用分配(fuel expenses allocation)

　　定额成本控制制度(norm cost control system)

　　定额管理(management norm)

　　可递延成本与不可递延成本(deferrable cost and undeferrable cost)

　　成本控制标准(standard of cost control)

　　副产品成本计算(by-product costing)

　　责任成本(responsibility cost)

　　生产损失核算(production loss accounting)

　　生产成本(production cost)

　　预计成本(predicted cost)

　　成本结构(cost structure)

　　房地产开发成本

　　主要成本与加工成本(prime costs and processing costs)

　　决策成本(cost of decision making)

　　成本计算品种法(category costing method)

　　在产品成本(work-in-process cost)

　　工厂成本(factory cost)

　　成本考核(cost assess )

　　制造费用(manufactruing expenses)

　　动力费用分配(power expenses allocation)

　　趋势分析法(trend analysis approach)

　　成本计算简单法(simple costing method)

　　责任成本层次(levels of responsibility cost)

　　初级会计

　　汇总原始凭证(cumulative source document)

　　汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)

　　工作底稿(working paper)

　　复式记账凭证(mvltiple account titles voucher)

　　复式记账法(Double entry bookkeeping)

　　复合分录(compound entry)

　　划线更正法(correction by drawing a straight ling)

　　汇总原始凭证(cumulative source document)

　　会计凭证(accounting documents)

　　会计科目表(chart of accounts)

　　会计科目(account title)

　　红字更正法(correction by using red ink)

　　会计核算形式(bookkeeping procedures)

　　过账(posting)

　　会计致迹(ccounting entry)

　　会计循环(accounting cycle)

　　会计账簿(Book of accounts)

　　活页式账簿(loose-leaf book)

　　集合分配账户(clearing accounts)

　　计价对比账户(matching accounts)

　　记账方法(bookkeeping methods)

　　记账规则(recording rules)

　　记账凭证(voucher)

　　记账凭证核算形式(Bookkeeping proced ureusing vouchers)

　　记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)

　　简单分录(simple entry)

　　结算账户(settlement accounts)

　　结账(closing account)

　　结账分录(closing entry)

　　借贷记账法(debit-credit bookkeeping)

　　通用日记账核算形式(bookkeeping procedure using general journal)

　　外来原始凭证(source document from outside)

　　现金日记账(cash journal)

　　虚账户(nominal accounts)

　　序时账簿(book of chronological entry)

　　一次凭证(single-record document)

　　银行存款日记账(deposit journal)

　　永续盘存制(perpetual inventory system)

　　原始凭证(source document)

　　暂记账户(suspense accounts)

　　增减记账法(increase-decrease bookkeeping)

　　债权结算账户(accounts for settlement of claim)

　　债权债务结算账户(accounts for settlement of claim and debt)

　　债务结算账户(accounts for settlement of debt)

　　账户(account)

　　账户编号(Account number)

　　账户对应关系(debit-credit relationship)

　　账项调整(adjustment of account)

　　专用记账凭证(special-purpose voucher)

　　转回分录(reversing entry)

　　资金来源账户(accounts of sources of funds)

　　资产负债账户(balance sheet accounts)

　　转账凭证(transfer voucher)

　　资金运用账户(accounts of applications of funds)

　　自制原始凭证(internal source document)

　　总分类账簿(general ledger)

　　总分类账户(general account)

　　附加账户(adjunct accounts)

　　付款凭证(payment voucher)

　　分类账簿(ledger)

　　中级会计

　　固定资产(fixed assets)

　　利润总额

　　利益分配(profit distribution)

　　应计费用(accrued expense)

　　商标权(trademarks and tradenames)

　　净利润(net income)

　　应付利润(profit payable)

　　收益债券(income bonds)

　　利息资本化(capitalization of interests)

　　预付账款(advance to supplier)

　　其他应收款(other receivables)

　　现金(cash)

　　公司债券发行(corporate bond floatation)

　　应付工资(wages payable)

　　实收资本(paid-in capital)

　　盈余公积(surplus reserves)

　　股利(dividend)

　　应交税金(taxes payable)

　　负商誉(negative goodwill)

　　费用的确认(recognition of expense)

　　短期投资(temporary investment)

　　专有技术(know-how)

　　专营权(franchises)

　　资本公积(capital reserves)

　　自然资源(natural resources)

　　存货(inventory)

　　偿债基金(sinking fund)

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