2007年注冊會計師考試《會計》英文附加題詞匯表

　　2007年注會考試首次在《會計》、《審計》科目中加試了英語題，以下是相關(guān)專業(yè)英語及對照中文翻譯，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年全國各省市注冊會計師考試成績查詢匯總

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　　　　　　　 2007年注會考試《審計》英文附加題詞匯表

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注冊會計師輔導科目	精講班			沖刺班			串講班			報名
	主講	課時	試聽	主講	課時	試聽	主講	課時	試聽
會計	鄭慶華	60	試聽	鄭慶華	20	試聽	鄭慶華	6	試聽
審計	鄧 寧	60	試聽	范永亮	20	試聽	范永亮	6	試聽
財務(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