最新注册会计师英语附加题参考词汇(会计科目)

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

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

7.Inventory: period method vs. perpetual method

Materials, WIP (work-in-process), finished goods, etc.

FIFO (first-in first-out), the specific identification method, (moving) weighted average method

Lower of cost or net realizable value method, provision for inventory impairment

8.Fixed assets & intangible assets

Fixed assets

Depreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated 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

Amortization

R&D (research and development)

9.Owner’s 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

会计

1.会计恒等式：资产=负债+所有者权益

2.复式记账法：借/贷

3.历史成本，公允价值，重置成本，可变现净值，现值

4.财务报表

资产负债表

资产：货币资金, 交易性金融资产，应收票据，应收账款(坏账准备)，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产(累计折旧，固定资产减值)，固定资产清理，在建工程(在建工程减值)，无形资产(累计摊销，减值)，投资性房地产，开发支出，商誉，递延所得税资产，等

负债：短期贷款，交易性金融负债，应付职工薪酬，应付税费，应付利息，应付股利，一年内到期的非流动性负债，应付账款，应付票据，预收账款，长期贷款，长期应付款，应付债券，等

权益：实收资本/股本，资本公积，库藏股，盈余公积，未分配利润/留存收益

利润表/损益表

营业收入：主营业务收入(销售折扣、折让和退回，销售收入净额)，其他业务收入

营业成本：主营业务成本，其他业务成本

销售税金及附加

营业费用：销售费用，管理费用，财务费用，减值损失

营业利润

营业外收支

利润总额

所得税

净利润

现金流量表

经营活动所产生的现金流量：直接法和间接法

投资活动所产生的现金流量

筹资活动所产生的现金流量

5.货币资金

银行存款

银行存款余额调节表

6.应收款项

应收账款，应收票据，其他应收款

不可收回应收账款：应收账款让售

备抵法：坏账准备

销售收入占比法

应收账款分析

直接转销法

7.存货：定期盘存制vs.永续盘存制

原材料，在产品，产成品，等

先进先出法，个别计价法，(移动)加权平均法

成本与可变现净值孰低法，存货跌价准备

8.固定资产和无形资产

固定资产

折旧费用，累计折旧：固定资产原值，残值，可使用年限直线折旧法/平均年限法

工作量法

双倍余额递减法

年数总和法

资本性支出vs. 收益性支出

固定资产处置：报废，出售，转让

固定资产处理收益/损失

无形资产

摊销

研发支出

9.所有者权益

实收资本

普通股，优先股

现金股利，股票股利，股票分割

10.外币

11.企业合并

12.租赁：经营租赁，融资租赁

13.每股收益