注册会计师英语附加题参考词汇会计科目.doc
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Accounting
1.Accountingequation:
Asset=Liability+Owner’sEquity
2.Doubleentryaccounting:
debit(Dr)&credit(Cr)
3.Historicalcost,fairvalue,replacementcost,netrealizablevalue,presentvalue
4.Financialstatement
Balancesheet
Assets:
cash,tradablefinancialassets,notereceivable,accountsreceivable(provisionforbad/doubtfuldebts),prepaidaccounts/prepayments/advancestosuppliers,dividendreceivable,interestreceivable,otherreceivables,inventory;available-for-salefinancialassets,hold-to-maturityinvestment,long-termaccounts/notereceivable,long-termequityinvestment,fixedassets(accumulateddepreciation,impairmentoffixedassets),disposaloffixedassets,construction-in-process(impairmentofCIP),intangibleassets(accumulatedamortization,impairment),investmentrealestate,developmentexpenditure,goodwill,deferredincometaxassets,etc.
Liabilities:
short-termloan,tradablefinancialliability,employcompensationpayable,taxesandduespayable,interestpayable,dividendpayable,non-currentliabilitiesduewithinoneyear/currentportionofnon-currentdebt,accountspayable,notepayable,unearnedrevenue/advancesfromcustomers,long-termloan,long-termpayables,bondspayable,etc.
Equity:
paid-incapital/capitalstock,capitalreserves,treasurystock,surplusreserves,retainedearnings
Incomestatement
Revenue:
sales(salesdiscount,allowance&returns,netsales),otheroperatingincome
Operatingcosts:
costofgoodssold/sales,otheroperatingcost
Salestaxandextracharges
Operatingexpenses:
sellingexpenses,(generaland)administrativeexpenses,interestexpenses(financialexpenses),impairmentloss
Operatingincome
Non-operatingincome&expenses
Totalprofit
Incometaxes
Netincome/profit
Statementofcashflows
cashflowfromoperatingactivities:
directmethodandindirectmethod
cashflowfrominvestingactivities
cashflowfromfinancingactivities
5.Cash
Cashinbank
Bankreconciliation
6.Receivables
Accountsreceivables,notesreceivables,otherreceivables
Uncollectiblereceivables:
factoring
Allowancemethod:
allowancefordoubtfulaccounts
Estimatebasedonapercentageofsales
Estimatebasedonanalysisofreceivables
Thedirectwrite-offmethod
7.Inventory:
periodmethodvs.perpetualmethod
Materials,WIP(work-in-process),finishedgoods,etc.
FIFO(first-infirst-out),thespecificidentificationmethod,(moving)weightedaveragemethod
Lowerofcostornetrealizablevaluemethod,provisionforinventoryimpairment
8.Fixedassets&intangibleassets
Fixedassets
Depreciationexpenses,accumulateddepreciation:
originalcost,residualvalue,useful/estimatedlife
Straight-linemethod/averagemethod
Units-of-productionmethod
Doubledeclining-balancemethod
Sum-of-the-years-digitsmethod
Capitalexpenditurevs.revenueexpenditure
Fixedassetsdisposal:
discarded,sold,traded/exchanged
Gain/lossondisposaloffixedassets
Intangibleassets
Amortization
R&D(researchanddevelopment)
9.Owner’sequity
Paid-incapital
commonstock,preferredstock
cashdividend,stockdividend,stocksplit
10.Foreigncurrency
11.Businesscombination
12.Lease:
operatinglease,financiallease
13.Earningspershare
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