注冊會計師考試?？加⒄Z詞匯

　　下面是學習啦小編整理的注冊會計師考試常考英語詞匯， 希望對大家有幫助。

　　短期投資 short-term investment

　　短期投資跌價準備 short-term investments falling price reserve

　　應收票據 notes receivable

　　應收股利 dividend receivable

　　應收利息 interest receivable

　　應收帳款 accounts receivable

　　壞帳準備 bad debt reserve

　　預付帳款 advance money

　　應收補貼款 cover deficit receivable from state subsidize

　　其他應收款 other notes receivable

　　在途物資 materials in transit

　　原材料 raw materials

　　包裝物 wrappage

　　低值易耗品 low-value consumption goods

　　庫存商品 finished goods

　　委托加工物資 work in process-outsourced

　　委托代銷商品 trust to and sell the goods on a commission basis

　　受托代銷商品 commissioned and sell the goods on a commission basis

　　存貨跌價準備 inventory falling price reserve

　　分期收款發出商品 collect money and send out the goods by stages

　　待攤費用 deferred and prepaid expenses

　　長期股權投資 long-term investment on stocks

　　長期債權投資 long-term investment on bonds

　　長期投資減值準備 long-term investment depreciation reserve

　　遞延稅款貸項 Deferred taxation credit

　　股本 Share capital

　　已歸還投資 Investment returned

　　利潤分配-其他轉入 Profit appropriation - other transfer in

　　利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

　　利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve

　　利潤分配-提取儲備基金 Profit appropriation - reserve fund

　　利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund

　　利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund

　　利潤分配-利潤歸還投資 Profit appropriation - return investment by profit

　　利潤分配-應付優先股股利 Profit appropriation - preference shares dividends

　　利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve

　　利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends

　　利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

　　期初未分配利潤 Retained earnings, beginning of the year

　　資本公積-股本溢價 Capital surplus - share premium

　　資本公積-接受捐贈非現金資產準備 Capital surplus - donation reserve

　　資本公積-接受現金捐贈 Capital surplus - cash donation

　　資本公積-股權投資準備 Capital surplus - investment reserve

　　資本公積-撥款轉入 Capital surplus - subsidiary

　　資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

　　資本公積-其他 Capital surplus - others

　　盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

　　盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

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

　　盈余公積-儲備基金 Surplus reserve - reserve fund

　　盈余公積-企業發展基金 Surplus reserve - enterprise development fund

　　盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment

　　主營業務收入 Sales

　　主營業務成本 Cost of sales

　　主營業務稅金及附加 Sales tax

　　營業費用 Operating expenses

　　管理費用 General and ad-ministrative expenses

　　財務費用 Financial expenses

　　投資收益 Investment income

　　其他業務收入 Other operating income

　　營業外收入 Non-operating income

　　補貼收入 Subsidy income

　　其他業務支出 Other operating expenses

　　營業外支出 Non-operating expenses

　　所得稅 Income tax一、資產類 assets

　　現金 cash on hand

　　銀行存款 cash in bank

　　其他貨幣資金 other cash and cash equivalent