干货！注会英文答题经验分享，附会计科目英文词汇和句子
本人在注会考试中，其中会计、财管、审计和综合科目都使用了英文选答指定的题。如果大家英文基础很好，或者有在同时备考一些国际证书课程，对于会计和财管这些科目，使用英文答题还是很轻松的，还可以获得附加分。大家别小看英文附加分，在关键时刻比如分数不巧正好游走在及格线附近，这时候的加分就会起到关键作用。而且，会计和财管科目，其实只需用一些专业词汇和简单的英文语法结构，就可以轻松答出来，比如写会计分录，比如写出财管的公式等等。当然，加分的原则是，完全答对可以加5分，如果不能完全答对，应该是可以按答题正确的比例加分（少于5分）。
大家如果在网校报班的话，可以通过网校课程学习到各科目的英文词汇。本人也另外亲自总结了会计科目的核心词汇以及金融工具、新收入准则这两个专题的一些英文词汇和句子，供大家参考。本人的总结和网校的有所区别，本人的总结很多是参考国际会计准则的原文并略作修改，因为是原版风格所以会略显晦涩。其他专题的内容，请大家参阅网校的班，网校的英文课程所使用的语言表达比较偏中式，但是很容易学习和记忆。
附1：《会计》科目核心词汇
库存现金 Cash on hand
银行存款 Bank deposit
应收账款 Accounts receivable
预收账款 Advance from customers
应收利息 Interest receivable
应收股利 Dividend receivable
应收票据 Notes receivable
其他应收款 Other receivables
坏账准备 Bad de***provision
存货 Inventory
存货跌价准备 Provision for decline in valueof inventories
合同资产Contract asset
固定资产 Fixed assets
固定资产减值准备 Provision for impairment offixed assets
在建工程 Construction in progress
累计折旧 Accumulated depreciation
固定资产清理 Disposal of fixed assets
投资性房地产Investment property
债权投资 De***investment
其他债权投资 Other de***investment
交易性金融资产 Held-for-trading financialassets
其他权益工具投资 Other equity instrumentinvestment
长期股权投资 Long-term equity investment
长期应收款 Long-term receivable
递延所得税资产 Deferred tax assets
持有待售资产/处置组Assets(or disposal groups) held for sale
应付账款 Accounts payable
预付账款 Prepaid accounts
应付职工薪酬 Employee compensation payable
应付利息 Interest payable
应交税费 Taxes payable
其他应付款 Other payables
合同负债 Contract liability
短期借款 Short-term loans
长期借款 Long-term loans
应付债券 Bond payable
可转换公司债券 Convertible bond
长期应付款 Long-term payable
递延所得税负债 Deferred tax liabilities
实收资本 Paid-in capital
股本 Share capital
股份期权 Share options
股本/资本溢价 Share/Capitalpremium
资本公积 Capital reserve
其他资本公积 Other capital reserve
盈余公积 Surplus reserve
其他综合收益 Other comprehensive income
营业收入 Revenue
营业成本 Cost of goods sold
税金及附加 Taxes and surcharges
营业利润 Operating profit
财务费用 Financial expenses
销售费用 Selling expenses
管理费用 General and administrativeexpenses
其他收益Other income
营业外收入 Non-operating income
营业外支出 Non-operating expenses
所得税费用 Income tax
净利润 Net profit
利润分配 Profit appropriation
法定盈余公积 Statutory surplus reserve
任意盈余公积 Discretionary surplus reserve
未分配利润 Undistributed profit
基本每股收益 Basic earnings per share
稀释每股收益 Diluted earnings per share
预计负债 Estimated liabilities
或有负债Contingent liabilities
经营租赁 Operating lease
融资租赁 Financing lease
承租人 Lessee
出租人 Lessor
租赁收入 Rental income
未实现融资收益 Unrealized financing income
未确认融资费用 Unsettled financing expenses
记账本位币 Functional currency
会计估计 Accounting estimates
会计差错更正 Correction of accounting errors
货币计量 Currency measurement
调整事项 Adjusting events
非调整事项 Non-adjusting events
追溯调整 Retrospective adjustments
年初余额 Balance at the beginning ofyear
年末余额 Balance at the year end
持续经营 Going concern
终止经营discontinued operations
资本化 Capitalization/Capitalized
债务重组 De***restructuring
披露 Disclosure
分部报告 Segment reporting
关联交易 Related party transactions
计税基础 Tax basis
暂时性差异 Temporary differences
递延收益 Deferred income
1. 识别与客户订立的合同Identify the contract(s) with acustomer
企业与客户之间的合同需同时满足下列条件：
A contractwith a customer should meet all the following conditions:
合同各方已批准该合同并承诺将履行各自义务；
thecontract ha***een approved by the parties to the contract;
该合同明确了合同各方与所转让的商品（或提供的服务）相关的权利和义务；
eachparty’s rights in relation to the goods or services to be transferred can beidentified;
该合同有明确的与所转让的商品（或提供的服务）相关的支付条款；
the paymentterms for the goods or services to be transferred can be identified;
该合同具有商业实质；
thecontract has commercial substance; and
企业因向客户转让商品而有权取得的对价很可能收回。
it is probable that theconsideration to which the entity is entitled to in exchange for the goods or serviceswill be collected.
2. 识别合同中的单项履约义务Identifythe performance obligations in the contract
一项可明确区分的商品或服务；或一系列实质相同且转让模式相同的 、可明确区分商品或服务。
A good or service (or bundle ofgoods or services) that is distinct; or a series of distinct goods or servicesthat are substantially the same and that have the same pattern of transfer tothe customer.
3. 确定交易价格Determine the transaction price
包含可变对价的交易价格，应当不超过在相关不确定性消除时，累计已确认的收入极可能不会发生重大转回的金额。
Variable consideration is onlyincluded in the transaction price if, and to the extent that, it is highlyprobable that its inclusion will not result in a significant revenue reversalin the future when the uncertainty ha***een subsequently resolved.
4. 将交易价格分摊至各单项履约义务Allocate the transaction priceto the performance obligations in the contract
当合同中包含多项履约义务时，企业应当按照各单项履约义务所承诺商品的单独售价的相对比例，将交易价格分摊至各单项履约义务。
Where a contract has multipleperformance obligations, an entity will allocate the transaction price to theperformance obligations in the contract by reference to their relativestandalone selling prices.
5. 履行各单项履约义务时确认收入Recognize revenue when (or as)the entity satisfies a performance obligation
满足下列条件之一的，属于在某一时段内履行的履约义务：
An entityrecognizes revenue over time if one of the following criteria is met:
客户在企业履约的同时即取得并消耗企业履约所带来的经济利益；
the customer simultaneouslyreceives and consumes all of the benefits provided by the entity as the entityperforms;
客户能够控制企业履约过程中在建的商品；
the entity’s performance createsor enhances an asset that the customer controls as the asset is created; or
企业履约过程中所产出的商品具有不可替代用途，且该企业在整个合同期间内有权就累计至今已完成的履约部分收取款项。
the entity’s performance doesnot create an asset with an alternative use to the entity and the entity has anenforceable right to payment for performance completed to date.
7年前