科教园注册会计师培训班提示考生：2012年注会考试中综合阶段的英语考试时不容忽略的，虽然只占有14分的分值，但是对与英语是弱项的考生是个难得的机遇，注会考生要抽出一定的时间巩固英语方面的学习内容，对于整体的注会考试是有很大作用的。
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一、资产类 assets
现金 cash on hand
银行存款 cash in bank
其他货币资金 other cash and cash equivalent
短期投资 short-term investment
短期投资跌价准备 short-term investments falling price reserve
应收票据 notes receivable
应收股利 dividend receivable
应收利息 interest receivable
应收帐款 accounts receivable
坏帐准备 bad debt reserve
预付帐款 advance money
应收补贴款 cover deficit receivable from state subsidize
其他应收款 other notes receivable
在途物资 materials in transit
原材料 raw materials
包装物 wrappage
低值易耗品 low-value consumption goods
库存商品 finished goods
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 reserve
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
长期股权投资 long-term investment on stocks
长期债权投资 long-term investment on bonds
长期投资减值准备 long-term investment depreciation reserve
固定资产 fixed assets
累计折旧 accumulated depreciation
工程物资 project goods and material
在建工程 project under construction
固定资产清理 fixed assets disposal
无形资产 intangible assets
开办费 organization/preliminary expenses
长期待摊费用 long-term deferred and prepaid expenses
待处理财产损溢 wait deal assets loss or income
科教园2012注会辅导班---习题班具有考前预测性质，在考前开课，根据考试信息动向，精选考点题目汇编成重点训练题，强化训练，全面提供考生应试能力，对重点题目进行讲解，每年本班均能押中多道近似题，很好地覆盖考点。教学内容以大题为主，兼顾客观题重点。报名咨询电话：400-810-2468
