CPA英语词汇6科全-Excel版.xlsx
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配套朗读MP3请加QQ453617479索要
accounting double-entry system Debit Credit accounting basic assumption accounting entity going concern accounting periods monetary measurement accounting basis accrual basis cash basis accounting policies substance over form accounting elements recognition initial recognition measurement subsequent measurement asset liability owners’ equity shareholder‘s equity expense profit residual equity residual claim capital gains loss retained earnings share premium historical cost replacement cost Balance Sheet / Statement of Financial Position Income Statement Cash Flow Statement Statement of changes in ownersequity (or shareholders' equity ) notes financial assets cash on hand bank deposits A/R account receivable notes receivable others receivable equity investment bond investment derivative financial instrument active market quotation financial assets at fair value through profit or loss those designated as at fair value through profit or loss financial assets held for trading financial liability transaction costs incremental external cost cash dividend declared but not distributed profit and loss arising from fair value changes Held-to-maturity investments amortized cost effective interest rate effective interest method loan receivables available-for-sale financial assets impairment of financial assets impairment loss of financial assets transfer of financial assets transfer of the financial asset in its entirety transfer of a part of the financial asset derecognition derecognize inventory finished goods WIP, work in progress raw materials semi-finished goods merchandize cost of inventory cost of purchase cost of conversion production overhead storage costs FIFO method, first in first out method weighted average method specifil identification method provision for impairment of inventory
配套朗读MP3请加QQ453617479索要
Hale Waihona Puke Baidu
reverse of provision for impairment of inventory NRV,net realizable value the lower of cost and NRV loss of inventories discovered in an inventory counting losses or damages of inventories long-term equity investments business combination jointly controlled enterprise / joint venture equity securities debt securities ownership level affiliated companies associate joint control significant influence investor investee cost method equity method non-cash assets initial investment cost book value long-term equity investment acquired by paying cash long-term equity investment acquired by the issue of equity securities reliable measurement / be reliably measured fair value of identifiable net assets disposal of long-term equity investment fixed assets Non-current assets useful life / service life tangible assets purchased fixed assets self-constructed fixed asset lump sum payment delivery cost handling costs installation costs packing charges professional fees costs of abandoning the asset at the end of its use depreciation accumulated depreciation original cost estimatedet residual value depreciable amount provision for impairment non-physical deterioration physical wear and tear depreciation rate depreciation method straightline method units of production method the double declining balance method the sum-of-the-years-digits method accelerated depreciation subsequent expenditure disposal of fixed assets losses of fixed assets discovered in an asset count intangible assets expenditure on research and development R&D self-generated goodwill amortization of intangible assets intangible assets with uncertain useful life indefinite useful life finite useful life disposal of intangible assets sales of intangible assets retirements of intangible asset investment Property a land use right that is leased out a building that is leased out a land use right held for transfer upon capital appreciation owner-occupied property property held as inventories purchased investment property self-constructed investment property cost model for subsequent measurement of investment property fair value model for subsequent measurement of investment property transfer date of transfer impairment of assets impairment loss for an asset recognizing an impairment loss for an asset recoverable amount measuring recoverable amount of an asset indicators of assets impairment testing of assets impairment
存货跌价准备转回 可变现净值 成本与可变现净值孰低 存货盘亏 存货损毁 长期股权投资 企业合并 合营企业 权益性证券 债券性证劵 所有权比例 关联公司 联营企业 共同控制 重大影响 投资者 被投资企业 成本法 权益法 非现金资产 初始投资成本 账面价值 以支付现金取得的长期股权投资 以发行权益性证券方式取得的长期股权投资 可靠计量 可辨认净资产公允价值 长期股权投资的处置 固定资产 非流动资产 使用寿命 有形资产 外购固定资产 自行建造固定资产 整笔付款，一次总付，一次总算 运输费 装卸费 安装费 包装费 专业人员服务费 弃置费用 折旧 累计折旧 原值 预计净残值 应计折旧额 减值准备 无形损耗 有形损耗 折旧率 折旧方法 年限平均法 工作量法 双倍余额递减法 年数总和法 加速折旧 后续支出 固定资产处置 固定资产盘亏 无形资产 研究开发费用 自创商誉 无形资产摊销 使用寿命不确定的无形资产 不确定的使用寿命 有限的使用寿命 无形资产的处置 无形资产出售 无形资产的报废 投资性房地产 已出租的土地使用权 已出租的建筑物 持有并准备增值后转让的土地使用权 自用房地产 作为存货的房地产 外购投资性房地产 自行建造投资性房地产 采用成本模式进行后续计量的投资性房地产 采用公允价值模式进行后续计量的投资性房地产 转换 转换日 资产减值 资产减值损失 资产减值损失的确认 可收回金额 资产可回收金额的计量 资产减值的迹象 资产减值的测试
会计 复式记账法 借记 贷记 会计基本假设 会计主体 持续经营 会计分期 货币计量 会计基础 权责发生制 收付实现制 会计政策 实质重于形式 会计要素 确认 初始确认 计量 后续计量 资产 负债 所有者权益 股东权益 费用 利润 剩余权益 剩余索取权 资本 利得 损失 留存收益 股本溢价 历史成本 重置成本 资产负债表 利润表 现金流量表 所有者权益（股东权益）变动表 附注 金融资产 库存现金 银行存款 应收账款 应收票据 其他应收款项 股权投资 债券投资 衍生金融工具 活跃市场 报价 以公允价值计量且其变动计入当期损益的金融资产 指定为以公允价值计量且其变动计入当期损益的金融资产 交易性金融资产 金融负债 交易费用 新增的外部费用 已宣告但尚未发放的现金股利 公允价值变动损益 持有至到期投资 摊余成本 实际利率 实际利率法 贷款 应收账款 可供出售金融资产 金融资产减值 金融资产减值损失 金融资产转移 金融资产整体转移 金融资产部分转移 终止确认，撤销承认 撤销承认 存货 产成品 在产品 原材料 半成品 商品 存货成本 采购成本 加工成本 制造费用 仓储成本 先进先出法 加权平均法 个别计价法 存货跌价准备
accounting double-entry system Debit Credit accounting basic assumption accounting entity going concern accounting periods monetary measurement accounting basis accrual basis cash basis accounting policies substance over form accounting elements recognition initial recognition measurement subsequent measurement asset liability owners’ equity shareholder‘s equity expense profit residual equity residual claim capital gains loss retained earnings share premium historical cost replacement cost Balance Sheet / Statement of Financial Position Income Statement Cash Flow Statement Statement of changes in ownersequity (or shareholders' equity ) notes financial assets cash on hand bank deposits A/R account receivable notes receivable others receivable equity investment bond investment derivative financial instrument active market quotation financial assets at fair value through profit or loss those designated as at fair value through profit or loss financial assets held for trading financial liability transaction costs incremental external cost cash dividend declared but not distributed profit and loss arising from fair value changes Held-to-maturity investments amortized cost effective interest rate effective interest method loan receivables available-for-sale financial assets impairment of financial assets impairment loss of financial assets transfer of financial assets transfer of the financial asset in its entirety transfer of a part of the financial asset derecognition derecognize inventory finished goods WIP, work in progress raw materials semi-finished goods merchandize cost of inventory cost of purchase cost of conversion production overhead storage costs FIFO method, first in first out method weighted average method specifil identification method provision for impairment of inventory
配套朗读MP3请加QQ453617479索要
Hale Waihona Puke Baidu
reverse of provision for impairment of inventory NRV,net realizable value the lower of cost and NRV loss of inventories discovered in an inventory counting losses or damages of inventories long-term equity investments business combination jointly controlled enterprise / joint venture equity securities debt securities ownership level affiliated companies associate joint control significant influence investor investee cost method equity method non-cash assets initial investment cost book value long-term equity investment acquired by paying cash long-term equity investment acquired by the issue of equity securities reliable measurement / be reliably measured fair value of identifiable net assets disposal of long-term equity investment fixed assets Non-current assets useful life / service life tangible assets purchased fixed assets self-constructed fixed asset lump sum payment delivery cost handling costs installation costs packing charges professional fees costs of abandoning the asset at the end of its use depreciation accumulated depreciation original cost estimatedet residual value depreciable amount provision for impairment non-physical deterioration physical wear and tear depreciation rate depreciation method straightline method units of production method the double declining balance method the sum-of-the-years-digits method accelerated depreciation subsequent expenditure disposal of fixed assets losses of fixed assets discovered in an asset count intangible assets expenditure on research and development R&D self-generated goodwill amortization of intangible assets intangible assets with uncertain useful life indefinite useful life finite useful life disposal of intangible assets sales of intangible assets retirements of intangible asset investment Property a land use right that is leased out a building that is leased out a land use right held for transfer upon capital appreciation owner-occupied property property held as inventories purchased investment property self-constructed investment property cost model for subsequent measurement of investment property fair value model for subsequent measurement of investment property transfer date of transfer impairment of assets impairment loss for an asset recognizing an impairment loss for an asset recoverable amount measuring recoverable amount of an asset indicators of assets impairment testing of assets impairment
存货跌价准备转回 可变现净值 成本与可变现净值孰低 存货盘亏 存货损毁 长期股权投资 企业合并 合营企业 权益性证券 债券性证劵 所有权比例 关联公司 联营企业 共同控制 重大影响 投资者 被投资企业 成本法 权益法 非现金资产 初始投资成本 账面价值 以支付现金取得的长期股权投资 以发行权益性证券方式取得的长期股权投资 可靠计量 可辨认净资产公允价值 长期股权投资的处置 固定资产 非流动资产 使用寿命 有形资产 外购固定资产 自行建造固定资产 整笔付款，一次总付，一次总算 运输费 装卸费 安装费 包装费 专业人员服务费 弃置费用 折旧 累计折旧 原值 预计净残值 应计折旧额 减值准备 无形损耗 有形损耗 折旧率 折旧方法 年限平均法 工作量法 双倍余额递减法 年数总和法 加速折旧 后续支出 固定资产处置 固定资产盘亏 无形资产 研究开发费用 自创商誉 无形资产摊销 使用寿命不确定的无形资产 不确定的使用寿命 有限的使用寿命 无形资产的处置 无形资产出售 无形资产的报废 投资性房地产 已出租的土地使用权 已出租的建筑物 持有并准备增值后转让的土地使用权 自用房地产 作为存货的房地产 外购投资性房地产 自行建造投资性房地产 采用成本模式进行后续计量的投资性房地产 采用公允价值模式进行后续计量的投资性房地产 转换 转换日 资产减值 资产减值损失 资产减值损失的确认 可收回金额 资产可回收金额的计量 资产减值的迹象 资产减值的测试
会计 复式记账法 借记 贷记 会计基本假设 会计主体 持续经营 会计分期 货币计量 会计基础 权责发生制 收付实现制 会计政策 实质重于形式 会计要素 确认 初始确认 计量 后续计量 资产 负债 所有者权益 股东权益 费用 利润 剩余权益 剩余索取权 资本 利得 损失 留存收益 股本溢价 历史成本 重置成本 资产负债表 利润表 现金流量表 所有者权益（股东权益）变动表 附注 金融资产 库存现金 银行存款 应收账款 应收票据 其他应收款项 股权投资 债券投资 衍生金融工具 活跃市场 报价 以公允价值计量且其变动计入当期损益的金融资产 指定为以公允价值计量且其变动计入当期损益的金融资产 交易性金融资产 金融负债 交易费用 新增的外部费用 已宣告但尚未发放的现金股利 公允价值变动损益 持有至到期投资 摊余成本 实际利率 实际利率法 贷款 应收账款 可供出售金融资产 金融资产减值 金融资产减值损失 金融资产转移 金融资产整体转移 金融资产部分转移 终止确认，撤销承认 撤销承认 存货 产成品 在产品 原材料 半成品 商品 存货成本 采购成本 加工成本 制造费用 仓储成本 先进先出法 加权平均法 个别计价法 存货跌价准备