会计专业英语5级考什么(会计专业英语5级考试)

会计专业英语5

Control account 控制账户

Sales journal 销售日记账

Purchases journal购货日记账

Cash receipts journal现金收入日记账

Cash disbursements journal现金支出日记账

Bookkeeping procedures 账务处理程序

Acid-test ratio 速动比率

Bad debts 坏账

Write off 注销

Allowance method 备抵法

Direct write off method 直接冲销法

Aging of accounts receivable method 账龄分析法

Credit card sales 信用卡销售

Dishonored note receivable 应收票据拒付

Discounting note receivable应收票据贴现

Contingency 或有事项

Contingent liability 或有负债

Contingent asset 或有资产

Selling accounts receivable应收账款出售

Pledging accounts receivable 应收账款抵押

Accounts receivable turnover应收账款周转率

Specific identification method 个别认定法

First-in, first-out method (FIFO)先进先出法

Last-in, first-out method (LIFO)后进先出法

Replacement costs 重置成本

Lower of cost or market method （LCM）成本与市价熟低法

Raw materials 原材料

Work in process 生产成本

Finished goods 完工产品

Work-in-process inventory在产品

Manufacturing overhead 制造成本

Transportation-in 运输费用

Income manipulate 利润操纵

Inventory shrinkage 存货短缺

Gross margin 毛利

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