注冊會計(jì)師考試常見英語詞匯匯總（一）
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遞延稅款貸項(xiàng) Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉(zhuǎn)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(yè)發(fā)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(yīng)付優(yōu)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(yīng)付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉(zhuǎn)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(jià) Capital surplus - share premium
資本公積-接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve
資本公積-接受現(xiàn)金捐贈 Capital surplus - cash donation
資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve
資本公積-撥款轉(zhuǎn)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(yè)發(fā)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(yè)務(wù)收入 Sales
主營業(yè)務(wù)成本 Cost of sales
主營業(yè)務(wù)稅金及附加 Sales tax
營業(yè)費(fèi)用 Operating expenses
管理費(fèi)用 General and ad-ministrative expenses
財(cái)務(wù)費(fèi)用 Financial expenses
投資收益 Investment income
其他業(yè)務(wù)收入 Other operating income
營業(yè)外收入 Non-operating income
補(bǔ)貼收入 Subsidy income
其他業(yè)務(wù)支出 Other operating expenses
營業(yè)外支出 Non-operating expenses
所得稅 Income tax一、資產(chǎn)類 assets
現(xiàn)金 cash on hand
銀行存款 cash in bank
其他貨幣資金 other cash and cash equivalent
短期投資 short-term investment
短期投資跌價(jià)準(zhǔn)備 short-term investments falling price reserve
應(yīng)收票據(jù) notes receivable
應(yīng)收股利 dividend receivable
應(yīng)收利息 interest receivable
應(yīng)收帳款 accounts receivable
壞帳準(zhǔn)備 bad debt reserve
預(yù)付帳款 advance money
應(yīng)收補(bǔ)貼款 cover deficit receivable from state subsidize
其他應(yīng)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(jià)準(zhǔn)備 inventory falling price reserve
分期收款發(fā)出商品 collect money and send out the goods by stages
待攤費(fèi)用 deferred and prepaid expenses
長期股權(quán)投資 long-term investment on stocks
長期債權(quán)投資 long-term investment on bonds
長期投資減值準(zhǔn)備 long-term investment depreciation reserve
（2013年考試時(shí)間預(yù)測）（七天免費(fèi)試聽）
2013年注冊會計(jì)師考試招生簡章 2012年注冊會計(jì)師考后交流及真題分享
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