注册会计师考试常考英语词汇

　　下面是学习啦小编整理的注册会计师考试常考英语词汇， 希望对大家有帮助。

　　短期投资 short-term investment

　　短期投资跌价准备 short-term investments falling price reserve

　　应收票据 notes receivable

　　应收股利 dividend receivable

　　应收利息 interest receivable

　　应收帐款 accounts receivable

　　坏帐准备 bad debt reserve

　　预付帐款 advance money

　　应收补贴款 cover deficit receivable from state subsidize

　　其他应收款 other notes receivable

　　在途物资 materials in transit

　　原材料 raw materials

　　包装物 wrappage

　　低值易耗品 low-value consumption goods

　　库存商品 finished goods

　　委托加工物资 work in process-outsourced

　　委托代销商品 trust to and sell the goods on a commission basis

　　受托代销商品 commissioned and sell the goods on a commission basis

　　存货跌价准备 inventory falling price reserve

　　分期收款发出商品 collect money and send out the goods by stages

　　待摊费用 deferred and prepaid expenses

　　长期股权投资 long-term investment on stocks

　　长期债权投资 long-term investment on bonds

　　长期投资减值准备 long-term investment depreciation reserve

　　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 ad-ministrative 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一、资产类 assets

　　现金 cash on hand

　　银行存款 cash in bank

　　其他货币资金 other cash and cash equivalent