2007年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》英文附加題詞匯表

　　2007年注會(huì)考試首次在《會(huì)計(jì)》、《審計(jì)》科目中加試了英語題，以下是相關(guān)專業(yè)英語及對(duì)照中文翻譯，以供廣大考友參考：

　　Accounting

　　1.Accounting equation: Asset = Liability + Owner’s Equity

　　2.Double entry accounting: debit (Dr) & credit (Cr)

　　3.Historical cost, fair value, replacement cost, net realizable value, present value

　　4.Financial statement

　　Balance sheet

　　Assets: cash, tradable financial assets, note receivable, accounts receivable (provision for bad/doubtful debts), prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets (accumulated depreciation, impairment of fixed assets), disposal of fixed assets, construction-in-process (impairment of CIP), intangible assets (accumulated amortization, impairment), investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

　　Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc.

　　Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earnings

　　Income statement

　　Revenue: sales (sales discount, allowance & returns, net sales), other operating income

　　相關(guān)推薦：2007年全國(guó)各省市注冊(cè)會(huì)計(jì)師考試成績(jī)查詢匯總

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　　　　　　　 2007年注會(huì)考試《審計(jì)》英文附加題詞匯表

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注冊(cè)會(huì)計(jì)師輔導(dǎo)科目	精講班			沖刺班			串講班			報(bào)名
	主講	課時(shí)	試聽	主講	課時(shí)	試聽	主講	課時(shí)	試聽
會(huì)計(jì)	鄭慶華	60	試聽	鄭慶華	20	試聽	鄭慶華	6	試聽
審計(jì)	鄧 寧	60	試聽	范永亮	20	試聽	范永亮	6	試聽
財(cái)務(wù)成本管理	劉艷霞	60	試聽	劉艷霞	20	試聽	劉艷霞	6	試聽
經(jīng)濟(jì)法	趙俊峰	60	試聽	趙俊峰	20	試聽	趙俊峰	6	試聽
稅法	王玉娟	60	試聽	劉 穎	20	試聽	劉 穎	6	試聽