AICPA考试常用会计词汇学习之资产

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财务分析英语词汇表

财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。

2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。

3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。

4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。

二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。

2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。

3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。

三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。

2、 Share capital（股本）：公司通过发行股票所筹集的资金。

3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。

四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。

cpa会计固定资产知识点

cpa会计固定资产知识点CPA会计：深入了解固定资产知识点在企业的会计体系中，固定资产扮演着至关重要的角色。

固定资产是指那些在企业经营过程中使用，预期以一定时间内或多次使用而产生经济利益并具有形态稳定的有形资产。

正确处理、评估和记录固定资产是CPA会计师的重要任务之一。

一、固定资产的确认和计量固定资产的确认是指在企业财务报表中明确列示固定资产的过程。

在确认固定资产时，CPA会计师需要对其进行合理计量。

一般而言，计量可以采用历史成本法或公允价值法。

历史成本法是指按照固定资产购置时的实际成本进行计量，在使用过程中累计折旧，并以账面净值为依据进行减值测试。

公允价值法是指按市场价值进行计量，这要求CPA会计师具备一定的估值能力。

通过公允价值法计量固定资产能够更加真实地反映出其市场价值。

在一些特殊情况下，如企业重组、出售或处置资产时，公允价值法的使用更为合适。

二、固定资产的折旧和减值固定资产作为长期使用的资产，其经济效益会随着时间的推移而减少，CPA会计师需要使用合理的方法计算固定资产的折旧。

折旧的计算方法主要有直线法、年数总和法和双倍余额递减法。

直线法是最常用的一种折旧计算方法，它按照线性关系将固定资产的成本均摊到其预计使用寿命中。

减值是指固定资产价值低于账面价值的情况。

CPA会计师需要对账面价值和可回收金额之差进行评估，判断是否需要进行减值处理。

如果发现固定资产的可回收金额低于账面价值，就需要进行减值处理，并将减值损失计入损益表。

三、固定资产的处置固定资产在其预计使用寿命结束或不能带来经济效益时，企业需要进行处置。

处置的方式主要有出售、报废和捐赠。

如果企业决定出售固定资产，CPA会计师需要将其出售金额与账面价值进行核对，并计算出资产损益。

出售固定资产的收入减去其账面价值和处置费用后得到的差额，即为资产处置损失或处置收益。

在对固定资产进行报废时，CPA会计师需要确认固定资产的报废并计入损益表。

此外，还需要合理处理固定资产的残值，以防止企业在处置过程中产生其他损失。

初级会计实务中资产章节知识点

初级会计实务中资产章节知识点
1. 资产是什么呀，哎呀，就好比你手里的钱、你买的车，这些都是资产嘛！比如你有十万元现金，这就是你的资产啊！
2. 存货也很重要哦！就像商店里的那些商品，等着卖出去呢，这就是存货呀！比如说超市架子上满满的货物，那不就是存货嘛！
3. 固定资产懂不？就像你家的房子、你公司的设备，长久能用的就是固定资产呀！就像工厂里那台一直运作的大型机器。

4. 无形资产也蛮神奇的嘞！像专利呀、商标呀，看不见摸不着但也值钱呀！比如说某个很有名的商标，那价值可高了去了。

5. 应收账款会吧？不就是别人欠你的钱嘛！比如你的朋友借了你的钱还没还，这就是应收账款呀！
6. 金融资产也别忽视呀！像股票、债券，那都是金融资产呢。

就好比你买的那些股票，随时可能涨或跌。

7. 长期股权投资也得知道呀！你投资到其他公司的份额，这就是呀！比如你参股了一家企业。

8. 投资性房地产也有意思呀！专门用来出租赚钱的房子就是呀！像那些出租的写字楼。

9. 资产减值可不能小看！就好像东西用久了会贬值一样。

比如说一台旧电脑，可能就减值了不少呢！
我的观点结论是：资产章节的知识点真的非常丰富多样，掌握了这些对理解初级会计实务太重要啦！。

资产类财务英语基础词汇表

1资产assets11~12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 investment1121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 bonds 1124短期投资-受益凭证short-term investments-beneficiary certificates1125短期投资-公司债short-term investments-corporate bonds 1128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 market113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 uncollectible accounts-notes receivable114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 uncollectible accounts-accounts receivable118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 uncollectible accounts-other receivables121~122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 market125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VAT paid(or input tax)1282留抵税额excess VAT paid(or overpaid VAT)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 losses 1293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-other13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 expansion 1313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 insurance 1328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 investments14~15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-buildings 144~146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 assets 152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 for equipment1561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 equipment 1588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 increments 1619累积折耗-天然资源accumulated depletion-natural resources 17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 receivables1841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-other2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 payable 2129应付短期票券折价discount on short-term notes and bills payable 213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 VAT 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 currencies2183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 portion 2278其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion228~229其它流动负债other current liabilities2281销项税额VAT 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 parties 2328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 parties2338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-other 28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 liabilities 2818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-other3所有者权益（股东权益）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 distributed 3115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 stock 3212特别股股票溢价paid-in capital in excess of par-preferred stock 323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 assets 3241处分资产溢价公积capital surplus from gain on disposal of assets 325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 interest4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 revenue 417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 sold 512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-outsourced 5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization 5172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 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-other 5888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,advertisement 6161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 expenses 6251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 expense a6269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 method7122股利收入dividends income7123短期投资市价回升利益gain on market price recovery of short-term investment713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 items 75~78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。

会计知识点英语词汇

会计知识点英语词汇会计是一门关于财务信息的录入、分类、汇总和分析的学科。

在学习会计的过程中，了解和掌握一些重要的会计术语和概念是非常重要的。

以下是一些常用的。

1. Assets（资产）Assets refer to the resources or economic benefits owned or controlled by a company. This includes cash, accounts receivable, inventory, buildings, and equipment.2. Liabilities（负债）Liabilities refer to the financial obligations or debts owed by a company to external parties. This includes loans, accounts payable, and accrued expenses.3. Equity（所有者权益）Equity represents the ownership interest in a company. It is calculated as the difference between assets and liabilities. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of economic benefits resulting from the ordinary activities of a company. Thisincludes sales revenue, service revenue, and interest income.5. Expenses（费用）Expenses refer to the outflow of economic benefits incurred by a company in order to generate revenue. This includes salaries, rent, utilities, and advertising expenses.6. Accounts Payable（应付账款）Accounts payable are amounts owed by a company to its suppliers or vendors for goods or services received on credit.7. Accounts Receivable（应收账款）Accounts receivable are amounts owed to a company for goods or services provided to customers on credit.8. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wear and tear or obsolescence of the asset.9. Inventory（库存）Inventory refers to the goods held by a company for sale or production. It includes raw materials, work-in-progress, and finished goods.10. Cash Flow（现金流量）Cash flow refers to the movement of cash in and out of a company. It can be classified into operating, investing, and financing activities.11. Profit Margin（利润率）Profit margin is a measure of a company's profitability. It is calculated by dividing net income by revenue. It indicates how much profit a company generates for each dollar of sales.12. Balance Sheet（资产负债表）A balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.13. Income Statement（利润表）An income statement is a financial statement that shows a company's revenues, expenses, and net income over aspecific period. It provides information on a company's profitability.14. Cash Basis Accounting（现金基础会计）Cash basis accounting is a method of recognizing revenue and expenses when cash is received or paid. It does not take into account when revenue is earned or expenses are incurred.15. Accrual Basis Accounting（权责发生制会计）Accrual basis accounting is a method of recording revenue and expenses when they are earned or incurred, regardless of when cash is received or paid.以上是一些常用的。

财务会计学常考的名词解释

财务会计学常考的名词解释财务会计学，作为财经类专业的核心学科之一，涉及各种财务管理和会计方面的知识。

在财务会计学的学习过程中，经常会遇到一些常见的名词和术语，这些名词解释对于理解和应用财务会计学非常重要。

本文将针对财务会计学常考的名词进行解释和论述。

一、资产（Assets）资产是指企业所拥有的具有经济价值的资源或权益，可用于支持企业的经营活动和实现未来的经济利益。

资产通常可以分为流动资产和非流动资产两大类。

流动资产包括现金、应收账款和存货等短期内能够转换为现金或现金等价物的资产。

非流动资产包括固定资产、投资性房地产和无形资产等在企业长期使用或持有的资产。

二、负债（Liabilities）负债是指企业对外部组织或个人承担的债务或义务。

负债通常可以分为长期负债和短期负债两大类。

长期负债是指在未来一年内到期的负债，比如长期借款。

短期负债是指在未来一年内到期的负债，比如短期借款和应付账款。

三、所有者权益（Owner's Equity）所有者权益指企业所有者对企业净资产的拥有权。

净资产是指企业总资产减去总负债的余额。

所有者权益包括股东权益和利润留存两部分。

股东权益是指股东投资于企业的资金，包括普通股和优先股等。

利润留存是指企业未分配给股东的利润，用于企业未来发展和回报股东。

四、收入（Revenue）收入是指企业在正常经营活动中形成的经济利益的增加，可以体现为货币或其他形式。

收入通常可以分为主营业务收入和其他业务收入两大类。

主营业务收入是指与企业主要经营活动相关的销售收入或服务收入。

其他业务收入是指与企业非主要经营活动相关的收入，比如利息收入和租金收入等。

五、费用（Expenses）费用是指企业为了实现其核心经营目标而发生的、流出的资源或义务。

费用通常可以分为主营业务费用和管理费用两大类。

主营业务费用是指与企业主要经营活动直接相关的成本或费用，比如原材料成本和销售费用等。

管理费用是指与企业非主要经营活动相关的费用，比如行政费用和财务费用等。

会计常用英语词汇——资产类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 incom e 待处理固定资产损溢Wait deal fixed assets loss or income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Wrap page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 investm ent长期股权投资Long-term investm ent 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 investm ent 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 investm ents depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备B creditor''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。

会计专业术语相关知识点

会计专业术语相关知识点会计是一门广泛应用于各行各业的学科，它的基础是一系列专业术语。

了解这些术语对于正确理解会计信息和进行财务分析至关重要。

本文将介绍一些与会计相关的重要术语，帮助读者更好地理解会计领域的知识。

1. 资产（Assets）资产是指企业所拥有的具有经济价值且预计能给企业带来未来经济利益的资源。

例如，现金、存货、设备和不动产都是企业的资产。

资产是财务报表中的重要组成部分，它反映了企业的价值和财务实力。

2. 负债（Liabilities）负债是指企业未来需要履行的经济责任或义务。

负债包括应付账款、借款、未支付的工资等。

负债反映了企业的债务和财务风险。

在财务报表中，负债通常和资产相对应，以反映资金来源和运营状况。

3. 所有者权益（Owner's equity）所有者权益是指企业所有者对企业的投资和累积的盈余。

所有者权益可以通过减去负债从而计算出来。

所有者权益代表了企业的净值和归属于所有者的资产。

它反映了企业的所有者在企业中拥有的权益。

4. 净收入（Net Income）净收入是指企业在特定会计期间内实现的总收入减去总费用后的余额。

净收入是企业的盈利情况的重要指标，它直接影响着企业的所有者权益和长期发展。

5. 财务报表（Financial Statements）财务报表是会计信息的汇总和呈现形式，用于向企业的利益相关者提供财务信息。

通常包括资产负债表、利润表和现金流量表等。

财务报表帮助人们了解企业的财务状况和经营情况，并用于进行财务分析和决策。

6. 财务比率（Financial Ratios）财务比率是用于评估企业财务状况和经营绩效的指标。

常见的财务比率包括流动比率、净资产收益率、财务杠杆比率等。

财务比率提供了对企业财务风险、经营效率和盈利能力的指示，用于指导投资和决策。

7. 成本费用（Cost of Goods Sold）成本费用是指企业在销售产品或提供服务过程中发生的与生产和销售相关的直接成本。

会计基础专业词汇表

会计基础专业词汇表会计是一门涉及到许多专业术语和术语的学科，理解和掌握这些专业词汇对于学习会计和从事会计工作都非常重要。

本篇文章将为您提供一份会计基础专业词汇表，帮助您更好地理解和运用这些术语。

一、资产类词汇1. 资产（Assets）：指企业拥有的具有经济价值的资源或权益，包括现金、存货、固定资产等。

2. 负债（Liabilities）：企业所欠的债务或应实时或以后支付的款项。

3. 所有者权益（Owner's Equity）：企业所有者对于企业的资本投入和盈利的权益部分。

4. 流动资产（Current Assets）：指企业一年内能够转化为现金或其等值的资产，如现金、存货等。

5. 非流动资产（Non-current Assets）：指企业拥有的长期使用具有经济价值的资产，如土地、房屋等。

6. 流动负债（Current Liabilities）：指企业在一年内应付的债务，如应付账款、短期贷款等。

7. 非流动负债（Non-current Liabilities）：指企业在一年以上的时间内需要支付的债务，如长期借款、长期应付账款等。

二、成本类词汇1. 成本（Cost）：指企业购买或生产产品所支出的费用，包括直接成本和间接成本。

2. 直接材料（Direct Materials）：指产品中能够直接识别或者追溯到所生产的产品上的原材料。

3. 直接人工（Direct Labor）：指直接从事产品生产的劳动者所获得的报酬。

4. 间接材料（Indirect Materials）：指不直接用于产品的生产，但仍然具有一定经济价值的材料。

5. 间接人工（Indirect Labor）：指不直接参与产品制造过程的员工的劳动报酬。

三、财务报表类词汇1. 资产负债表（Balance Sheet）：反映企业在特定日期的资产、负债和所有者权益的状况。

2. 损益表（Income Statement）：反映企业在一定期间内的收入、成本和利润或亏损状况。

专业会计英语知识点

专业会计英语知识点会计是一门应用广泛且非常重要的学科，其它行业也需要掌握一些会计知识。

而对于会计专业的学生来说，掌握专业会计英语知识是非常重要的。

本文将从几个方面介绍一些专业会计英语知识点，帮助读者扩展词汇量并加深对会计专业的理解。

一、会计概述1. 资产（Assets）：指企业拥有的可以转化为现金或其他货币等额物品或资源。

2. 负债（Liabilities）：指企业当前无法避免的经济付出或责任。

3. 所有者权益（Equity）：指企业所有者在资产减去负债后拥有的部分。

4. 利润（Profit）：指企业在特定期间内实现的净收入。

5. 财务报表（Financial Statements）：指记录和报告企业财务状况和经营成果的文书。

二、会计核算1. 应收账款（Accounts Receivable）：指企业因向顾客提供商品或服务而发生的未收回款项。

2. 应付账款（Accounts Payable）：指企业因购买商品或服务而产生的未偿付款项。

3. 现金流量表（Cash Flow Statement）：指反映企业现金流入和流出的报表。

4. 会计准则（Accounting Standards）：指制定和规范会计工作的基本原则和规则。

5. 成本核算（Cost Accounting）：指对企业产品或服务成本的计算和分析。

三、财务报告1. 利润表（Income Statement）：指反映企业一定期间内收入、成本和利润等信息的报表。

2. 资产负债表（Balance Sheet）：指反映企业在某一特定日期上的资产、负债和所有者权益等信息的报表。

3. 现金流量表（Cash Flow Statement）：指企业一定期间内现金流入和流出的报表。

4. 股东权益变动表（Statement of Changes in Equity）：指记录了企业一定期间内股东权益变动的报表。

5. 会计政策（Accounting Policies）：指企业在编制财务报表过程中选择的评估方法和会计处理原则。

会计资产常考知识点

会计资产常考知识点一、资产的定义和分类资产是企业拥有的具有经济利益且受控制的资源，可以用于生产商品、提供劳务，或是在企业经营过程中为获得经济利益而产生的交易。

1.流动资产流动资产指的是企业在一年内能够变现或消耗的资产，包括货币资金、应收账款、短期投资、库存商品等。

2.非流动资产非流动资产指的是企业在一年以上使用或持有的资产，包括长期投资、固定资产、无形资产、递延资产等。

二、资产的确认和计量1.资产确认资产确认是指将企业的各项资源和收益确认为资产的过程。

资产确认的标准是资源控制原则，即企业对资源有支配权或控制权，并有望从中获得经济利益。

2.资产计量资产计量是指按照规定的方法将资产表示为货币金额的过程。

常见的资产计量方法包括历史成本法、公允价值法、可变现价值法等。

三、长期股权投资与长期债权投资1.长期股权投资长期股权投资是指企业持有其他企业股权的投资，通常包括对其他企业的控制股权和重大影响股权。

企业需要根据实际情况确定对其他企业的控制或重大影响程度，选择适当的会计处理方法。

2.长期债权投资长期债权投资是指企业持有其他企业债权的投资，包括债券、借款等。

企业应根据合同约定和实际情况，对长期债权投资进行会计处理，如确认利息收入、计提坏账准备等。

四、固定资产和无形资产的会计处理1.固定资产固定资产是指企业用于生产经营的不易转换为现金且在企业经营过程中长期使用的资产，包括房屋、机器设备、交通工具等。

企业应按照成本模式或公允价值模式计量，同时计提折旧、摊销等相关费用。

2.无形资产无形资产指的是企业没有实物形态，但具有一定价值且可以转让或许可使用的非货币性资产，包括专利权、商标权、软件等。

企业应按照成本模式计量无形资产，并根据预计使用寿命计提摊销费用。

五、递延资产和递延收益1.递延资产递延资产是指企业根据会计准则的规定，在支付了对应费用或者赔款后，不能在当期列支，但在以后会计期间内将取得经济利益的资产。

常见的递延资产包括长期待摊费用、长期股权投资减值准备等。

会计资产知识点总结

会计资产知识点总结一、资产的定义资产是指企业拥有并且对其未来可能发生的经济利益具有控制的资源。

它可以是有形的，比如房屋、机器设备等，也可以是无形的，比如专利、商誉等。

资产是企业财务报表中重要的一部分，能够反映企业的实力和财务状况。

二、资产的分类1. 有形资产：是指可以看得见、摸得着的物质财产，比如土地、建筑、机器设备等。

2. 无形资产：是指不具有实体形态的资产，比如专利、商标、商誉等。

3. 金融资产：是指企业持有的金融工具，比如股票、债券、银行存款等。

4. 投资性物业：是指为赚取租金或资本增值而持有的用于出租或增值的房地产。

三、资产的确认1. 资产的确认条件：资产必须具有控制权；资产对企业未来可能带来的经济利益是可靠的。

2. 若资产达到了确认条件，需要进行资产的初始确认。

初始确认是指将资产计入企业的资产负债表中，并确定其初始的成本或公允价值。

四、资产的计量1. 成本模式：资产以其历史成本计量，即在初始确认时，将资产的成本记入企业的资产负债表中，随后按成本减值计提折旧或摊销。

2. 公允价值模式：资产以公允价值进行计量，公允价值是指在市场上可以进行买卖、或者可以进行交易的价格。

3. 公允价值与成本模式的选择：企业可以根据实际情况和自身需要，选择采用成本模式或者公允价值模式对资产进行计量。

五、资产的减值测试1. 对于存在减值迹象的资产，需要进行减值测试。

减值测试是指确定资产是否已经受到了减值，如果是，需要计提减值准备。

2. 减值测试的方法：通常采用资产净值法或者未来现金流量法进行减值测试。

通过比较资产的账面价值和其可收回金额，确定资产是否已经受到了减值。

六、资产的处置1. 资产的处置一般指企业剥离或者销毁资产的行为。

处置资产可能会产生收益，也可能会产生损失。

在进行资产处置时，需要注意核算处置收益或者处置损失，并记入企业的损益表中。

2. 不动产、厂房及设备等固定资产处置业务，应按照国家政策规定进行，由企业财务人员和税务人员共同审批，审批通过后报相关部门进行备案，备案的时间久，需要注意手续办理。

会计必背单词

会计必背单词，替学Financial Accounting的同学们找来的~来源：会协✿FAC的日志一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 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 reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 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 year2331 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare f und'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 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 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fix tures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends conv erted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income 营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses 营业外支出Non-operating expenses所得税Income tax。

2019年注册会计师考试知识点：资产

2019年注册会计师考试知识点：资产2019年注册会计师考试知识点整理好了。

2019年注册会计师考试每天学习什么，学习多少内容，复习到第几章第几节，要做到心中有数。

要在百忙中挤时间，上班族的学习时间可谓是凤毛麟角，那么如何利用这有效的时间呢?我的总结是上班抽时间，下班挤时间!资产1.资产，是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。

根据资产的定义，资产具有以下几个方面的特征：(1)资产预期会给企业带来经济利益;(2)资产应为企业拥有或者控制的资源;(3)资产是由企业过去的交易或者事项形成的。

资产的定义主要有以下二种观点：①未消逝成本观美国会计学家佩顿和利特尔顿在1940年《公司会计准则绪论》中认为，成本可以分为两部分，其中已消耗的成本为费用，未消耗的成本为资产，将企业资产概括为“未消逝的成本”。

2019年注册会计师考试知识点②未来经济利益观1980年，美国财务会计准则委员会(fasb)发布的财务会计概念公告第3号《财务报表的要素》认为：“资产是可能的未来经济利益，它是特定个体从已经发生是交易或事项中所取得的或者加上控制的”。

国际会计准则委员会在《编制财务报表的框架》中指出：“资产是指作为以往事项的结果而由企业控制的、可向企业流入未来经济利益的资源”。

在制定新准则中，我国采用了未来经济利益观，因为未来经济利益观动态地研究资产的特性，从资产在企业经营中发挥的功能的角度去考察资产的实质，这种表述完整而准确地诠释了资产的实质——是否能为企业带来未来经济利益。

2.资产的确认条件：将一项资源确认为资产，需要符合资产的定义，并同时满足以下两个条件：(1)与该资源有关的经济利益很可能流入企业;(2)该资源的成本或者价值能够可靠地计量。

2019年注册会计师考试知识点整理好了。

经济师考试多为上班族，上班族可分为两类：工作繁忙的、工作清闲的。

对于前者来说，不太可能有时间看书，所以建议一心一意做好工作，下班后再按照自己制定的计划走，否则不但会影响工作，学习效率也不好。

会计资产类知识点总结

会计资产类知识点总结一、资产的定义和分类1. 资产的定义资产是指企业拥有的、具有经济价值的资源，可以为企业带来未来经济利益。

2. 资产的分类根据资产的性质和用途，资产可以分为流动资产和非流动资产两大类。

（1）流动资产流动资产是指企业在一年内能够转化为现金或现金等价物的资产，包括货币资金、交易性金融资产、应收票据、应收账款、预付款项、存货、其他流动资产。

（2）非流动资产非流动资产是指企业超过一年以后才能够转化为现金或现金等价物的资产，包括长期股权投资、投资性房地产、固定资产、在建工程、无形资产、开发支出、递延所得税资产。

二、资产的评估和计量1. 资产的评估资产的评估包括初始评估和后续评估两个阶段。

（1）初始评估初始评估是指企业首次获取或形成资产时对其进行的估价，包括购入成本、自行生产成本、无偿获取、交换等方式形成的资产。

（2）后续评估后续评估是指企业对已经确认的资产进行定期或不定期的评估，以确定其公允价值或净残值、使用寿命等。

2. 资产的计量资产的计量包括成本计量和公允价值计量两种方式。

（1）成本计量成本计量是指企业将资产计量为其获取或形成成本的金额。

（2）公允价值计量公允价值计量是指企业将资产计量为其在市场上出售或转让时能够获得的金额。

三、资产的确认和计提1. 资产的确认资产的确认是指企业根据会计准则和会计政策确定资产的存在和所有权。

（1）确认条件资产的确认条件包括资产的控制权、经济利益流入、成本能够可靠计量等。

（2）确认时点资产的确认时点包括初始确认时点和后续确认时点两个阶段。

2. 资产的计提资产的计提是指企业按照会计准则和会计政策对资产进行折旧、摊销或减值的处理。

（1）折旧折旧是指企业对固定资产、无形资产等长期资产按照其预计使用寿命和价值逐年进行核算。

（2）摊销摊销是指企业对长期待摊费用、无形资产等进行按期摊销，将其成本分摊到相关期间的损益表上。

（3）减值减值是指企业对资产进行减值测试，如果资产的账面价值超过其可收回金额，则需要进行减值损失的计提。