对于注册会计师的考生，同学们不仅要做好各个科目知识点的复习，把握住英语题型的测试同样重要。接下来，科教园注册会计师辅导班的老师就会为大家带来各个科目的英语学习方法和一些使用技巧，望同学们不要在英语上失分。
1.会计、会计学:accounting
2.T型账户:T-account
3.应付账款:account payable
4.应收账款:account receivable
5.会计人员、会计师:accountant
6.注册会计师:CPA(certified public accountant)
7.会计的基本前提:Accounting concepts
8.会计主体accounting entity
9.持续经营:going concern
10.会计分期:accounting period
11.会计年度:financial year/ fiscal year
12.货币计量:money measurement
13.人民币:RMB￥; 美元:US$; 英镑:￡; 法国法郎:FFr
14.权责发生制 accrual basis
15.应计未付，应计未收:accrue
16.应计未付负债:accrued liabilities
17.会计信息质量要求:Quality of accounting information
18.可靠性:reliability
19.相关性:relevance
20.可理解性:understandability
21.可比性:comparability
22.实质重于形式:substance over form
23.重要性:materiality
24.谨慎性:prudence
25.及时性:timeliness
26.会计要素:Elements of accounting
27.资产:assets
28.流动资产:current assets
29.现金及现金等价物:cash and cash equivalents
30.存货:inventory receivable
31.预付费用:prepaid expense
32.固定资产:non-current assets
33.不动产:property(land and building)
34.厂房:plant
35.设备:equipment
36.负债:liabilities
37.债权人，赊销方:funds provided by the creditors
38.当期负债:current liabilities
39.长期负债:non-current liabilities
40.应付账款:account payable
41.贷款:loan
42.预收款:advance from customers
43.债券(由政府发行):bond
44.债券(由有限公司发行):debenture
45.所有者权益:Owners`equity
46.实收资本:paid in capital(contributed capital)
47.股票:shares /capital stock
48.留存收益:retained earnings
49.分红:dividend
50.储备金(资产重估储备金，股票溢价账户):reserve
51.收入:revenue
52.销售收入:sales revenue
53.利息收入:interest revenue
54.租金收入:rent revenue
55.费用:expense
56.销售成本:cost of sales
57.工资费用:wages expense
58.利润:profit
59.财务报表:financial statement
60.资产负债表:balance sheet
61.利润表:income statement
62.所有者权益变动表:statement of retained earnings
63.现金流量表:cash flow statement
64.日记账:journal entries
65.总日记账:general journal
66.总分类账:general ledger
67.试算平衡表:trial balance
68.调整分录:adjusting entries
69.调整后的试算平衡表adjusted trial balance
70.完结分录:closing entry
71.借:Dr.—Debit; 贷:Cr.—Credit
72.复式记账:Double-entry system
更多注会考试帮助信息，请参见科教园注册会计师交流!
北京注册会计师培训,注册会计师培训,2013注册会计师报名,注会培训,注册会计师,注册会计师培训班,注册会计师考试培训,cpa培训,北京注册会计师学校,北京注会培训,注册会计师 培训
