CPA会计常用英语词汇
cpa会计英语单词
Accounting1.Accounting equation: Asset = Liability + Owner’s Equity2.Double entry accounting: debit (Dr) & credit (Cr)3.Historical cost, fair value, replacement cost, net realizable value, present value4.Financial statementBalance sheetAssets: 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 earningsIncome statementRevenue: sales (sales discount, allowance & returns, net sales), other operating incomeOperating costs: cost of goods sold/sales, other operating cost Sales tax and extra chargesOperating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment lossOperating incomeNon-operating income & expensesTotal profitIncome taxesNet income/profitStatement of cash flowscash flow from operating activities: direct method and indirect methodcash flow from investing activitiescash flow from financing activities5.CashCash in bankBank reconciliation6.ReceivablesAccounts receivables, notes receivables, other receivablesUncollectible receivables: factoringAllowance method: allowance for doubtful accountsEstimate based on a percentage of salesEstimate based on analysis of receivablesThe direct write-off method7.Inventory: period method vs. perpetual methodMaterials, WIP (work-in-process), finished goods, etc.FIFO (first-in first-out), the specific identification method, (moving) weighted average methodLower of cost or net realizable value method, provision for inventory impairment8.Fixed assets & intangible assetsFixed assetsDepreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated lifeStraight-line method/average methodUnits-of-production methodDouble declining-balance methodSum-of-the-years-digits methodCapital expenditure vs. revenue expenditureFixed assets disposal: discarded, sold, traded/exchanged Gain/loss on disposal of fixed assetsIntangible assetsAmortizationR&D (research and development)9.Owner’s equityPaid-in capitalcommon stock, preferred stockcash dividend, stock dividend, stock split10.Foreign currency11.Business combination12.Lease: operating lease, financial lease13.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。
cpa会计英语词汇
Unit 4 Accounting (ə)n] n. 确认 25.loss [lɒs] n. 损失 PART I Fundamentals to Accounting 13-1 initial recognition 26.Retained earnings 留第一部分会计基本原理存收益 [rekəg'nɪʃ(ə)n] 初始确认 27.Share premium股本溢1.accounting [ə'kaʊntɪŋ+n. 【讲解】价会计 28.historical cost 历史 recognize ['rɛkəg'naɪz] v. 2.double-entry system 复成本式记账法确认【讲解】 2-1 Dr.(Debit) 借记 historical [hɪ'stɒrɪk(ə)l] 2-2 Cr.(Credit) 贷记 adj. 历史的,历史上的 14.measurement ['meʒəhistoric [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名m(ə)nt] n. 计量的 3.accounting basic 14-1 subsequent ['sʌbsɪassumption 会计基本假设 4.accounting entity 会计kw(ə)nt] measurement 后续主体 5.going concern 持续经营计量 6.accounting periods 会15.asset ['æset] n. 资产计分期7.monetary measurement 16.liability [laɪə'bɪlɪtɪ] n. 28-1 replacement [rɪ'pleɪ货币计量8.accounting basis 会计负债sm(ə)nt] cost 重置成本基础17.owners’ equity 所有者权益29.Balance 9.accrual [ə'krʊəl+ basis 18.shareholder’s equitySheet/Statement of 权责发生制股东权益Financial Position 资产【讲解】负债表 19.expense [ɪk'spens; ek-] accrual n. 自然增长，权29-1 Income Statement 利责发生制原则，应计项目n. 费用润表accrual concept 应计概念29-2 Cash Flow Statement 20.profit ['prɒfɪt] n. 利润现金流量表 accrue [ə'kruː+ v. 积累， 29-3 Statement of changes 21.residual [rɪ'zɪdjʊəl] 自然增长或利益增加，产生in owners’equity (or 10.accounting policies equity 剩余权益shareholders’equity) 会计政策 22.residual claim 剩余索所有者权益（股东权益）变11.substance over form 取权动表实质重于形式 23.capital ['kæpɪt(ə)l] n. 29-4 notes [nəʊts] n. 附12.accounting elements 会计要素资本注13.recognition [rekəg'nɪʃ24.gains [ɡeinz+ n. 利得 1场arising from fair value changes 公允价值变动损40.quotation [kwə(ʊ)'teɪʃ益46.Held-to-maturity (ə)n]n. 报价investments 持有至到期41.financial assets at 投资 fair value through 47.amortized cost 摊余成 PART II Financial profit or loss 以公允价本 Assets* 值计量且其变动计入当期【讲解】第二部分金融资产* 损益的金融资产amortized [ə'mɔ:taizd] adj.30.financial assets 金融41-1 those designated as 资产at fair value through 分期偿还的,已摊销的 e.g. A financial profit or loss 指定为以instrument is any 公允价值计量且其变动计contract that gives rise 入当期损益的金融资产to a financial asset of 41-2 financial assets 48.effective interest one enterprise and a held for trading 交易性rate 实际利率 financial liability or 金融资产 49.loan [ləʊn] n. 贷款 equity instrument of 42.financial liability another enterprise. 金融负债50.receivables [ri'si:vəblz] 【讲解】 43.transaction costs 交 give rise to 引起，导致易费用n. 应收账款 43-1 incremental 51.available-for-sale externalcost 新增的外部financial assets 可供出费用售金融资产【讲解】52.impairment of 31.cash on hand 库存现金 financial assets 金融资 incremental [ɪnkrə'məntl] 产减值 32.bank deposits [dɪ'pɒzɪadj. 增量的,增值的 52-1 impairment loss of financial assets 金融资t] 银行存款产减值损失33.A/R, account 53.transfer of financial receivable应收账款assets 金融资产转移34.notes receivable 应收53-1 transfer of the 票据financial asset in its35.others receivable 其entirety 金融资产整体转他应收款项移36.equity investment 股of 53-2 transfer a part of 权投资 44.cash dividend the financial asset 金融37.bond investment 债券declared but not 资产部分转移投资distributed 已宣告但尚54.derecognition *diː'rekə38.derivative financial 未发放的现金股利 instrument 衍生金融工具投资收益 g'nɪʃən] n. 终止确认，撤39.active market 活跃市45.profit and loss 2销承认recognition 71.long-term equity gnaɪz] n. 商品investments 长期股权投54-1 derecognize *diː'rekə61.cost of inventory 存资货成本 72.business combination gnaɪz] v. 撤销承认 62.cost of purchase 采购企业合并 e.g. An enterprise shall 成本73.jointly controlled derecognize a financial enterprise/joint 63.cost of conversion [k liability (or part of it) venture 合营企业only when the underlying 74.equity securities权ən'vɜːʃ(ə)n]加工成本 present obligation (or 益性证券 part of it) is 64.productionoverhead 75.ownership level所有discharged/cancelled. 制造费用权比例【译】金融负债的现时义务76.affiliated companies 65.storage ['stɔːrɪdʒ] 全部或部分已经解除的，才关联公司能终止确认该金融负债或costs 仓储成本【讲解】其一部分。
注册会计师专业英文词汇.
专业英文词汇一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V AT paid （or overpaid V A T）1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主（股东）往来owners^（stockholders^）current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund （or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings（debt）2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received（or output tax）2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主（股东）往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢（折）价premium（discount）on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余（或累积亏损）retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies （expense）5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage （expenses）5157 修缮费repair（s）and maintenance （expense ）5158 包装费packing expenses5161 水电瓦斯费utilities （expense）5162 保险费insurance （expense）5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal （expenses）5173 职工福利employee benefits/welfare5176 训练费training （expense）5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies （expense）6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage （expenses）6157 修缮费repair（s）and maintenance （expense）6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities （expense）6162 保险费insurance （expense）6164 交际费entertainment （expense）6165 捐赠donation （expense）6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal （expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training （expense）6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage （expenses）6257 修缮费repair（s）and maintenance （expense）6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities （expense）6262 保险费insurance （expense）6264 交际费entertainment （expense）6265 捐赠donation （expense）6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal （expenses）6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission （expense）6276 训练费training （expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage （expenses）6357 修缮费repair（s）and maintenance （expense）6361 水电瓦斯费utilities （expense）6362 保险费insurance （expense）6364 交际费entertainment （expense）6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal （expenses）6373 职工福利employee benefits/welfare6376 训练费training （expense）6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income（expense）71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用（或利益）income tax expense （or benefit）81 所得税费用（或利益）income tax expense （or benefit）811 所得税费用（或利益）income tax expense （or benefit）8111 所得税费用（或利益）income tax expense （or benefit）9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain（loss）from discontinued operations911 停业部门损益-停业前营业损益income（loss）from operations of discontinued segments9111 停业部门损益-停业前营业损益income（loss）from operations of discontinued segment912 停业部门损益-处分损益gain（loss）from disposal of discontinued segments9121 停业部门损益-处分损益gain（loss）from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
注册会计英语词汇
impairment of financial assets 金融资产减值impairment loss of financial assets 金融资产减值损失provision for impairment of inventory 存货跌价准备recognizing an impairment loss for an asset 资产减值损失的确认reverse of provision for impairment of inventory存货跌价准备转回NRV, net realizable value 可变现净值the lower of cost and NRV 成本与可变现净值孰低If the cost of inventories is higher than the net realizable value, a provision for decline in value of inventories shall be recognized in profit or loss for the current period.存货成本高于其可变现净值的，应当计提存货跌价准备，计入当期损益。
loss of inventories discovered in an inventory counting 存货盘亏depreciation method 折旧方法straight-line method 年限平均法units of production method 工作量法the double declining balance method 双倍余额递减法the sum-of-the-digits method 年数总和法A change in the useful life or estimated net residual value of a fixed asset or the depreciation methodused shall be accounted for a change in an accounting estimate.固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。
注册会计师考试英语加试会计英语词汇汇总
注册会计师考试英语加试会计英语词汇汇总注册会计师考试是会计专业人员的重要资格认证考试之一，考生需要通过该考试以取得注册会计师资格。
考试涵盖了会计学的各个领域，包括会计英语。
本篇文章旨在为考生提供注册会计师考试英语加试会计英语词汇的汇总，帮助考生更好地备考。
会计英语是指在会计领域中使用的专业英语词汇。
在注册会计师考试中，会计英语词汇是必备的基础知识，掌握这些词汇有助于理解和应用会计学的理论和实践。
下面是一些常用的会计英语词汇汇总：1. Accounting - 会计2. Assets - 资产3. Liabilities - 负债4. Revenue - 收入5. Expenses - 费用6. Balance sheet - 资产负债表7. Income statement - 损益表8. Cash flow statement - 现金流量表9. Auditing - 审计10. Taxation - 税务11. Financial statements - 财务报表12. Depreciation - 折旧13. Amortization - 摊销14. Equity - 所有者权益15. Accrual basis - 权责发生制16. Cash basis - 现金制17. Trial balance - 试算平衡表18. Payroll - 工资单19. Inventory - 存货20. Cost of goods sold - 销售成本这些词汇覆盖了会计学的基本概念和术语，考生在备考过程中应该牢记这些词汇的含义，并能够在具体的题目中正确运用。
除了掌握词汇，考生还需要了解一些与会计有关的重要知识点。
下面将介绍几个常见的考点：1. 财务报表分析：财务报表是反映企业财务状况和经营成果的重要工具。
考生需要了解财务报表的组成部分、报表分析的方法和目的，以及如何通过财务报表评估企业的健康状况。
注册会计师考试英语加试会计英语词汇汇总
注册会计师考试英语加试会计英语词汇汇总注册会计师考试是一项具有很高难度和专业性的考试，其中英语加试是会计专业学习的重要组成部分。
以下是一个关于会计英语词汇的汇总。
1. 财务会计（Financial Accounting）：财务会计是记录和报告一个组织或个人财务状况的过程。
2. 管理会计（Management Accounting）：管理会计是为管理层提供决策支持和资源分配的信息的过程。
3. 税务会计（Tax Accounting）：税务会计是为了遵守税法和报税目的而记录和报告税务事项的过程。
4. 审计（Auditing）：审计是对财务记录和报告的独立审查，以评估其准确性和合规性。
5. 资产（Assets）：资产是指一个组织或个人拥有的具有经济价值的资源。
6. 负债（Liabilities）：负债是指一个组织或个人对他人的经济债务。
7. 所有者权益（Owner's Equity）：所有者权益是一个组织或个人净资产的部分，表示对资产的所有权和控制权。
8. 收入（Revenue）：收入是指一个组织或个人在经营活动中获得的资源或增加了所有者权益的经济利益。
9. 成本（Cost）：成本是指用于生产或获得产品或服务的资源的金额。
10. 费用（Expense）：费用是指用于经营活动的支出，通常与产品或服务的生产或销售有关。
11. 利润（Profit）：利润是指一个组织或个人在销售产品或提供服务后获得的经济利益。
12. 财务比率（Financial Ratios）：财务比率是通过比较一个组织的不同财务指标来评估管理层的财务绩效。
13. 资本预算（Capital Budgeting）：资本预算是一种决策过程，用于评估和选择投资项目，以确定最有利可图的项目。
14. 风险管理（Risk Management）：风险管理是一种评估和管理一个组织面临的潜在风险的过程，以减少损失和不确定性。
15. 现金流量（Cash Flow）：现金流量是一个组织或个人在一段时间内收入和支出现金的净量。
注册会计师必背考点汇总
注册会计师必背考点汇总英文回答：1. Financial Reporting.Conceptual Framework.Financial Statements.Measurement and Recognition.Presentation and Disclosure.2. Auditing and Attestation.Auditing Standards.Internal Control.Risk Assessment.Audit Procedures.3. Business Environment and Concepts. Business Law.Corporate Governance.Financial Analysis.Information Technology.4. Taxation.Federal Income Tax.State and Local Taxes.International Taxation.Estate and Gift Taxes.5. Management Accounting. Cost Accounting.Budgeting.Performance Evaluation. Internal Control.中文回答：1. 财务报告。
概念框架。
财务报表。
计量与确认。
列报与披露。
2. 审计和鉴证。
审计准则。
内部控制。
风险评估。
审计程序。
3. 业务环境与概念。
商法。
公司治理。
财务分析。
信息技术。
4. 税务。
联邦所得税。
州和地方税。
国际税收。
遗产税和赠与税。
5. 管理会计。
成本会计。
预算编制。
绩效评估。
内部控制。
注册会计师考试英语常用英文单词
注册会计师考试英语常用英文单词
财经词汇晦涩难记，财经短文难读难写，CPA的英语要求愁煞所有备考人!为方便大家备考，yjbys店铺为大家带来最新注会常用英文单词：
注会常用英文单词：
1.Other current liabilities
2.Accrued expenses
3.Payroll payable
4.Welfare payable
5.Bank loans - Short term - pledged
6.Bank loans - Short term - credit
7.Bank loans - Short term - guaranteed
8.Long term loans due within one year
9.Long term payable due within one year
10.Bank loans - Long term
中文翻译：
1.其他流动负债
2.预提费用
3.应付工资
4.应付福利费
5.短期借款-抵押借款
6.短期借款-信用借款
7.短期借款-担保借款
8.一年内到期长期借款
9.一年内到期长期应付款
10.长期借款
【2016注册会计师考试英语常用英文单词】。
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CPA会计常用英语词汇account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows1、部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager在微信公众号“注册会计师”（ID:gaoduncpa）回复“科目备考”查看：2015年注会6科详细备考策略：科目特点、报考建议、学习方法、重难点、答题技巧入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment在微信公众号“注册会计师”（ID:gaoduncpa）回复“科目备考”查看：2015年注会6科详细备考策略：科目特点、报考建议、学习方法、重难点、答题技巧。