中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理-wenkub
2023-04-08 06:03:00 本頁(yè)面
【正文】 itsharesProfitreturnfund利潤(rùn)分配利潤(rùn)歸還投資stafffund利潤(rùn)分配提取職工獎(jiǎng)勵(lì)及福利基金appropriationwelfareProfittransferProfitShareothers遞延稅款貸項(xiàng)tax應(yīng)交稅金其他TaxpayablepayabletermSpecificinterest長(zhǎng)期應(yīng)付款BondBondBondpayableonetermwithinLongShortcredit短期借款擔(dān)保借款loanspayable應(yīng)付福利費(fèi)liabilities預(yù)提費(fèi)用debenturesassets預(yù)計(jì)負(fù)債creditors應(yīng)付股利payablecustomers代銷(xiāo)商品款TradeassetslongUnrecognizedintangibleuseIntangibleassetspropertyIntangibleIntangibleDisposalofConstructionandProjectspecificmaterials工程物資專(zhuān)用設(shè)備ProjectImpairmentandandFixedFixedConsignmentConsignmentConsignmentG/LonPrepaidProvisionGoodsprocessiongsalesbetweengoods庫(kù)存商品Materialmaterials低值易耗品Purchase原材料debtors其他流動(dòng)資產(chǎn)doubtfuldebtors壞帳準(zhǔn)備Prepayment應(yīng)收補(bǔ)貼款debts應(yīng)收帳款I(lǐng)nterestNotesProvisionsecuritiesLongequityLongProvisionShortInvestmentsShortInvestmentsdeposit其他貨幣資金存出投資款monetarydraft其他貨幣資金信用卡monetarycities其他貨幣資金銀行本票bank其他貨幣資金外埠存款in字體：大正文【推薦給朋友】會(huì)計(jì)生涯首頁(yè)論壇周刊法規(guī)實(shí)務(wù)資訊答疑習(xí)注冊(cè)會(huì)計(jì)師(綜合階段):實(shí)驗(yàn)班注冊(cè)會(huì)計(jì)師(綜合階段):特色班注冊(cè)會(huì)計(jì)師(超值班)中級(jí)職稱(chēng)(速成班)中級(jí)職稱(chēng)(超值班)初級(jí)職稱(chēng)(精品班)中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理報(bào)名直通車(chē)2011201120112011201120112011卡課件中心購(gòu)買(mǎi)課程注冊(cè)稅務(wù)師初級(jí)職稱(chēng)中級(jí)職稱(chēng)注冊(cè)會(huì)計(jì)師名師||||||您現(xiàn)在的位置：【收藏本文】小hand銀行存款OthercashOthercashier‘sassetsOthercreditassetsOthercashstocks短期投資債券投資termfunds短期投資其他投資termfortermstocks長(zhǎng)期股權(quán)投資其他股權(quán)投資investmenttermbonds長(zhǎng)期債券投資其他債權(quán)投資investmentforreceivable應(yīng)收股利receivable應(yīng)收帳款ProvisionAllowance其他應(yīng)收款debtsOtherRawLowcostFinishedpurchaseofmaterial委托代銷(xiāo)商品onforexpenses待處理流動(dòng)資產(chǎn)損益currentonloanloanloanassetsassetsmachinery固定資產(chǎn)電子設(shè)備、器具及家具Electronicfixtures固定資產(chǎn)運(yùn)輸設(shè)備Automobiles累計(jì)折舊ofmaterialProjectequipment工程物資預(yù)付大型設(shè)備款prepaidmaterialfacilitiesinconstructionofassetsassetsandassetsrights無(wú)形資產(chǎn)商譽(yù)goodwill無(wú)形資產(chǎn)減值準(zhǔn)備assets長(zhǎng)期待攤費(fèi)用financetermdebits應(yīng)付票據(jù)creditors預(yù)收帳款ConsignmentintoProposedAccruedpayable其他流動(dòng)負(fù)債AccruedWelfarepledged短期借款信用借款ShortBanktermtermonepayableyear長(zhǎng)期借款LongpayablepayablepayableLongpayable其他長(zhǎng)期負(fù)債liabilities應(yīng)交稅金所得稅inepayableTaxDeferredcapital已歸還投資appropriationin利潤(rùn)分配提取法定盈余公積statutoryappropriationreserve利潤(rùn)分配提取儲(chǔ)備基金reserveProfitbonusProfitinvestmentappropriationdividends利潤(rùn)分配提取任意盈余公積otherappropriationdividends利潤(rùn)分配轉(zhuǎn)作股本的普通股股利sharesshares期初未分配利潤(rùn)ofsurplusCapitalreserve資本公積接受現(xiàn)金捐贈(zèng)cashsurplussurplustranslation資本公積其他others盈余公積法定盈余公積金statutoryreservereserve盈余公積法定公益金statutoryreserveSurplusdevelopmentinvestment主營(yíng)業(yè)務(wù)收入sales主營(yíng)業(yè)務(wù)稅金及附加expenses管理費(fèi)用expenses財(cái)務(wù)費(fèi)用ine其他業(yè)務(wù)收入NonoperatingOtherexpenses所得稅variance）直接材料成本差異（directproductsprocluctioncostcostscost）原始成本和重置成本（originalcost）工程施工成本直接成本與間接成本（directcost）可控成本（controllablecostproductioncostrecordermethod）成本計(jì)算分步法直接人工成本差異（directmethod）內(nèi)河運(yùn)輸成本生產(chǎn)費(fèi)用要素（elementscostcostperiod）平均成本與個(gè)別成本（avoragecost）跨期攤提費(fèi)用分配（interperiodvariance）燃料費(fèi)用分配（fuelcontrolandcostlossstructure）房地產(chǎn)開(kāi)發(fā)成本主要成本與加工成本（primecosts）決策成本（costcostingassessallocation）趨勢(shì)分析法（trendmethod）責(zé)任成本層次（levelsanalysisrecord）可比產(chǎn)品成本分析（generalmethod）成本計(jì)算對(duì)象（costingsystemaccounting）成本核算原則（principleqrocedures）成本核算成本（costinganalysis）成本分配（ocstadjustment）成本差異（costbusinessprices）產(chǎn)品壽命周期成本（productitemsofsourcesummarytitlesentry）劃線更正法（correctionstraightdocuments）會(huì)計(jì)科目表（chartbyprocedures）過(guò)賬（posting）會(huì)計(jì)致跡╝ccountingaccounts）活頁(yè)式賬簿（looseleafmethods）記賬規(guī)則（recordingvouchers）記賬憑證匯總表核算形式（bookkeepingaccountaccount）結(jié)賬分錄（closingusingfromofjournal）永續(xù)盤(pán)存制（pERPetualaccounts）增減記賬法（increasedecreaseofoffornumber）賬戶對(duì)應(yīng)關(guān)系（debitcreditvoucher）轉(zhuǎn)回分錄（reversingofvoucher）資金運(yùn)用賬戶（accountsfunds）自制原始憑證（internalaccount）附加賬戶（adjunctdistribution）應(yīng)計(jì)費(fèi)用（accruedine）應(yīng)付利潤(rùn)（profitinterests）公益金工程物資預(yù)付賬款（advancebondreserves）管理費(fèi)用土地使用權(quán)股利（dividend）應(yīng)交稅金
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