中华人民共和国注册会计师英语测试词汇整顿
钞票 Cash in hand
银行存款 Cash in bank
其她货币资金-外埠存款Other monetary assets - cash in other cities 其她货币资金-银行本票 Other monetary assets - cashier‘s check
其她货币资金-银行汇票 Other monetary assets - bank draft
其她货币资金-信用卡 Other monetary assets - credit cards
其她货币资金-信用证保证金 Other monetary assets - L/C deposit
其她货币资金-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-其她投资 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-其她股权投资 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-其她债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
考研具体时间安排应收股利 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
其她应收款 Other debtors
坏帐准备- 其她应收款 Provision for doubtful debts - other debtors 其她流动资产 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
材料成本差别 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
安徽基础教育资源应用平台皖教云委托代销商品 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
待解决流动资产损益 Unsettled G/L on current assets
待解决固定资产损益 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-运送设备 Fixed assets - Automobiles
合计折旧 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
无形资产减值准备 Impairment of intangible assets2023年报考在职研究生
一级造价师准考证打印时间长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其她长期资产 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
其她应交款 Other payable to government
其她应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预测负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其她流动负债 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
其她长期负债 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
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-其她 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分派-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分派-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分派-提取储备基金 Profit appropriation - reserve fund
利润分派-提取公司发展基金 Profit appropriation - enterprise development fund
利润分派-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分派-利润归还投资 Profit appropriation - return investment by profit
2022年二建合格分数线利润分派-应付优先股股利 Profit appropriation - preference shares dividends
利润分派-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分派-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分派-转作股本普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分派利润 Retained earnings，beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非钞票资产准备 Capital surplus - donation reserve
资本公积-接受钞票捐赠 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
临汾人才招聘资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其她 Capital surplus - others
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