2007年注册会计师考试会计英文附加题词汇表

　　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