注冊會計師英語附加題參考詞匯會計科目

1、精品文檔 Accounting 1.Accounting equation: Asset = Liability + Owners 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 receivab

2、le, 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 equi

3、ty 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,

4、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 cu

5、stomers, 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 Operating costs: cost

6、 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 Sta

7、tement 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 receivabl

8、es: 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 7.Inventory: period method vs. perpetual method Materials, WIP (work-in-process), finished goods, etc. FIFO (first-in first-ou

9、t), the specific identification method, (moving) weighted average method Lower of cost or net realizable value method, provision for inventory impairment 精品文檔精品文檔 8.Fixed assets & intangible assets Fixed assets Depreciation expenses, accumulated depreciation: original cost, residual value, useful/es

10、timated life Straight-line method/average method Units-of-production method Double declining-balance method Sum-of-the-years-digits method Capital expenditure vs. revenue expenditure Fixed assets disposal: discarded, sold, traded/exchanged Gain/loss on disposal of fixed assets Intangible assets Amor

11、tization R&D (research and development) 9.Owners equity Paid-in capital common stock, preferred stock cash dividend, stock dividend, stock split 10.Foreign currency 11.Business combination 12.Lease: operating lease, financial lease 13.Earnings per share 會計 1.會計恒等式：資產(chǎn)=負債+所有者權益 2.復式記賬法：借/貸 3.歷史成本，公允價值

12、，重置成本，可變現(xiàn)凈值，現(xiàn)值 4.財務報表 資產(chǎn)負債表 資產(chǎn)：貨幣資金, 交易性金融資產(chǎn)，應收票據(jù)，應收賬款(壞賬準備)，預付賬款，應收股利，應收利息，其他應收款，存貨，可供出售金融資產(chǎn)，持有至到期投資，長期應收賬款/票據(jù)，長期權益投資，固定資產(chǎn)(累計折舊，固定資產(chǎn)減值)，固定資產(chǎn)清理，在建工程(在建工程減值)，無形資產(chǎn)(累計攤銷，減值)，投資性房地產(chǎn)，開發(fā)支出，商譽，遞延所得稅資產(chǎn)，等 負債：短期貸款，交易性金融負債，應付職工薪酬，應付稅費，應付利息，應付股利，一年內(nèi)到期的非流動性負債，應付賬款，應付票據(jù)，預收賬款，長期貸款，長期應付款，應付債券，等 權益：實收資本/股本，資本公積，庫藏股，

13、盈余公積，未分配利潤/留存收益 利潤表/損益表 營業(yè)收入：主營業(yè)務收入(銷售折扣、折讓和退回，銷售收入凈額)，其他業(yè)務收入 營業(yè)成本：主營業(yè)務成本，其他業(yè)務成本 銷售稅金及附加 營業(yè)費用：銷售費用，管理費用，財務費用，減值損失 營業(yè)利潤 營業(yè)外收支 利潤總額 所得稅 凈利潤 現(xiàn)金流量表 經(jīng)營活動所產(chǎn)生的現(xiàn)金流量：直接法和間接法 精品文檔精品文檔 投資活動所產(chǎn)生的現(xiàn)金流量 籌資活動所產(chǎn)生的現(xiàn)金流量 5.貨幣資金 銀行存款 銀行存款余額調(diào)節(jié)表 6.應收款項 應收賬款，應收票據(jù)，其他應收款 不可收回應收賬款：應收賬款讓售 備抵法：壞賬準備 銷售收入占比法 應收賬款分析 直接轉銷法 7.存貨：定期盤存制vs.永續(xù)盤存制 原材料，在產(chǎn)品，產(chǎn)成品，等 先進先出法，個別計價法，(移動)加權平均法 成本與可變現(xiàn)凈值孰低法，存貨跌價準備 8.固定資產(chǎn)和無形