2007年注会考试首次在《会计》、《审计》科目中加试了英.docVIP

　　2007年注会考试首次在《会计》、《审计》科目中加试了英语题，以下是相关专业英语及对照中文翻译，以供广大考友参考： 　　Accounting 　　1.Accounting equation: Asset = Liability + Owner’s Equity 　　2.Double entry accounting: debit (Dr) credit (Cr) 　　3.Historical cost, fair value, replacement cost, net realizable value, present value 　　4.Financial statement 　　Balance sheet 　　Assets: cash, tradable financial assets, note receivable, accounts receivable (provision for bad/doubtful debts), prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-ma