针对2007年注会考试首次在《会计》、《审计》科目中加试英语题，北斗星培训学校财务英语老师Julia在最快的时间内整理了相关专业英语及对照中文翻译，以供考生参考。考生需要注意的是：

　　1.《会计》、《审计》是注会考试中较难的两门课程，考生历来反映考试时间紧迫，因此，加入附加题后，考生要更好的规划和安排考场时间，不能出现顾此失彼和慌乱的情况；

　　2.本次提供的资料旨在扫清考生在专业英语上的词汇障碍，不涉及基础英语能力的培养和具体审计、会计准则的讲解，因此，考生只有具备一定的英语水平，才可选择答附加题，并参考本中心提供的资料；

　　3.提醒广大考生不要因附加题的变革而产生心理落差或是其他不利情绪，具备英语基础的考生也不能出现松懈情绪或优势心理；

　　4.最后祝愿考生综合平衡、稳定发挥、顺利通过注会考试！

　　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

　　Operating costs: cost of goods sold/sales, other operating cost

　　Sales tax and extra charges

　　Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss

　　Operating income

　　Non-operating income & expenses

　　Total profit

　　Income taxes

　　Net income/profit

　　Statement of cash flows

　　cash flow from operating activities: direct method and indirect method

　　cash flow from investing activities

　　cash flow from financing activities

　　5.Cash

　　Cash in bank

　　Bank reconciliation

　　6.Receivables

　　Accounts receivables, notes receivables, other receivables

　　Uncollectible receivables: factoring

　　Allowance method: allowance for doubtful accounts

　　Estimate based on a percentage of sales

　　Estimate based on analysis of receivables

　　The direct write-off method

　　7.Inventory: period method vs. perpetual method

　　Materials, WIP (work-in-process), finished goods, etc.

　　FIFO (first-in first-out), the specific identification method, (moving) weighted average method

　　Lower of cost or net realizable value method, provision for inventory impairment

　　8.Fixed assets & intangible assets

　　Fixed assets

　　Depreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated life

　　Straight-line method/average method

　　Units-of-production method

　　Double declining-balance method

　　Sum-of-the-years-digits method

　　Capital expenditure vs. revenue expenditure

　　Fixed assets disposal: discarded, sold, traded/exchanged

　　Gain/loss on disposal of fixed assets

　　Intangible assets

　　Amortization

　　R&D (research and development)

　　9.Owner’s equity

　　Paid-in capital

　　common stock, preferred stock

　　cash dividend, stock dividend, stock split

　　10.Foreign currency

　　11.Business combination

　　12.Lease: operating lease, financial lease

　　13.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