[专业英语]2011年注册会计师考试常用英文测试词汇整理(1) [复制链接]

国注册会计师考试英文测试词汇整理 PZ|I3z  
　　现金 Cash in hand 2K9X(th1  
　　银行存款 Cash in bank 86{>X5+  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ,'0#q  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 1b~21n  
　　其他货币资金-银行汇票 Other monetary assets - bank draft ?b+Y])SJK  
　　其他货币资金-信用卡 Other monetary assets - credit cards xq((]5P y  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit M 2hZ'  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment (X "J)xaQ  
　　短期投资-股票投资 Investments - Short term - stocks V*@aE  
　　短期投资-债券投资 Investments - Short term - bonds RB % +|@c  
　　短期投资-基金投资 Investments - Short term - funds zcP=+Y)YA  
　　短期投资-其他投资 Investments - Short term - others O.+J%],  
　　短期投资跌价准备 Provision for short-term investment dy_Uh)$$|g  
　　长期股权投资-股票投资 Long term equity investment - stocks 'JOCL0FP  
　　长期股权投资-其他股权投资 Long term equity investment - others #%[;vK  
　　长期债券投资-债券投资 Long term securities investemnt - bonds K;6#v%  
　　长期债券投资-其他债权投资 Long term securities investment - others Onq^|r's&  
　　长期投资减值准备 Provision for long-term investment 5f7id7SI  
　　应收票据 Notes receivable H0s*Lb  
　　应收股利 Dividends receivable oJ4HvrUO  
　　应收利息 Interest receivable 0''p29  
　　应收帐款 Trade debtors Rt?CE jy  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~LuGfPO^  
　　预付帐款 Prepayment 3
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　　应收补贴款 Allowance receivable  4v`
/~a  
　　其他应收款 Other debtors HS<Jp44  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m+!.H\  
　　其他流动资产 Other current assets 5[4wN( )  
　　物资采购 Purchase x[58C+  
　　原材料 Raw materials jkL=JAcf~  
　　包装物 Packing materials I#2$CSJ  
　　低值易耗品 Low value consumbles kU/MvoV  
　　材料成本差异 Material cost difference {g.YGO  
　　自制半成品 Self-manufactured goods ?(gha  
　　库存商品 Finished goods }>6e-]MHfR  
　　商品进销差价 Difference between purchase & sales of commodities )Dz]Pv]H'  
　　委托加工物资 Consigned processiong material wnC} TWxX  
　　委托代销商品 Consignment-out \}Am]Y/ w  
　　受托代销商品 Consignment-in HF*0  
　　分期收款发出商品 Goods on instalment sales EsKgS\`RZ  
　　存货跌价准备 Provision for obsolete stocks zd[k|lj  
　　待摊费用 Prepaid expenses 7y=O!?*  
　　待处理流动资产损益 Unsettled G/L on current assets NVx>^5QV  
　　待处理固定资产损益 Unsettled G/L on fixed assets @/^<9  
　　委托贷款-本金 Consignment loan - principle G[ U5R?/  
　　委托贷款-利息 Consignment loan - interest a=}1`Q  
　　委托贷款-减值准备 Consignment loan - provision >T]9.`xhK  
　　固定资产-房屋建筑物 Fixed assets - Buildings h,$CJdDY]  
　　固定资产-机器设备 Fixed assets - Plant and machinery :%h1Q>F  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :k_&Zd j,B  
　　固定资产-运输设备 Fixed assets - Automobiles