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

　　Operating costs: cost of goods sold/sales, other operating cost

　　Sales tax and extra charges

　　Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss

　　Operating income

　　Non-operating income & expenses

　　Total profit

　　Income taxes

　　Net income/profit

　　Statement of cash flows

　　cash flow from operating activities: direct method and indirect method

　　cash flow from investing activities

　　cash flow from financing activities

　　5.Cash

　　Cash in bank

　　Bank reconciliation

　　6.Receivables

　　Accounts receivables, notes receivables, other receivables

　　Uncollectible receivables: factoring

　　Allowance method: allowance for doubtful accounts

　　Estimate based on a percentage of sales

　　Estimate based on analysis of receivables

　　The direct write-off method

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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(tīng)	主講	課時(shí)	試聽(tīng)	主講	課時(shí)	試聽(tīng)
會(huì)計(jì)	鄭慶華	60	試聽(tīng)	鄭慶華	20	試聽(tīng)	鄭慶華	6	試聽(tīng)
審計(jì)	鄧 寧	60	試聽(tīng)	范永亮	20	試聽(tīng)	范永亮	6	試聽(tīng)
財(cái)務(wù)成本管理	劉艷霞	60	試聽(tīng)	劉艷霞	20	試聽(tīng)	劉艷霞	6	試聽(tīng)
經(jīng)濟(jì)法	趙俊峰	60	試聽(tīng)	趙俊峰	20	試聽(tīng)	趙俊峰	6	試聽(tīng)
稅法	王玉娟	60	試聽(tīng)	劉 穎	20	試聽(tīng)	劉 穎	6	試聽(tīng)