[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 A^8x1ydZ  
　　现金 Cash in hand A3j"/eKi2  
　　银行存款 Cash in bank N_0pO<<cs  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities s~=g*99H  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check z[*zuo  
　　其他货币资金-银行汇票 Other monetary assets - bank draft gbJG`zC>U  
　　其他货币资金-信用卡 Other monetary assets - credit cards ZH!;z-R  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit !F-sA: xq  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment QOd!]*W`?m  
　　短期投资-股票投资 Investments - Short term - stocks _nP)uU$  
　　短期投资-债券投资 Investments - Short term - bonds { b[
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　　短期投资-基金投资 Investments - Short term - funds sSNCosb  
　　短期投资-其他投资 Investments - Short term - others (N7O+3+G  
　　短期投资跌价准备 Provision for short-term investment $:(z}sYQ7  
　　长期股权投资-股票投资 Long term equity investment - stocks >C:If0S4X  
　　长期股权投资-其他股权投资 Long term equity investment - others ]uAS+shQ&  
　　长期债券投资-债券投资 Long term securities investemnt - bonds h+5@I%WX  
　　长期债券投资-其他债权投资 Long term securities investment - others sx:Hv1d  
　　长期投资减值准备 Provision for long-term investment g(nK$,c  
　　应收票据 Notes receivable %iX/y  
　　应收股利 Dividends receivable (xbIUz.  
　　应收利息 Interest receivable 9?$RO[vo  
　　应收帐款 Trade debtors A
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1b8
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　　预付帐款 Prepayment  3hLqAj  
　　应收补贴款 Allowance receivable \x(.d.l/  
　　其他应收款 Other debtors p+vh[+yp  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *{Yh6{  
　　其他流动资产 Other current assets /-><k,mL?  
　　物资采购 Purchase -nOq\RYV  
　　原材料 Raw materials ZRPE-l_3:  
　　包装物 Packing materials sSz%V[XWL  
　　低值易耗品 Low value consumbles V\"1wV~E  
　　材料成本差异 Material cost difference &/iFnYVhy  
　　自制半成品 Self-manufactured goods h^Qh9G0dn  
　　库存商品 Finished goods
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　　商品进销差价 Difference between purchase & sales of commodities  9|<Be6  
　　委托加工物资 Consigned processiong material O<>#>[  
　　委托代销商品 Consignment-out g1ytT%]  
　　受托代销商品 Consignment-in i_NJ -K  
　　分期收款发出商品 Goods on instalment sales <$Ztik1  
　　存货跌价准备 Provision for obsolete stocks IKo;9|2U  
　　待摊费用 Prepaid expenses h mds(lv7  
　　待处理流动资产损益 Unsettled G/L on current assets A*Rn<{U  
　　待处理固定资产损益 Unsettled G/L on fixed assets |UYED
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　　委托贷款-本金 Consignment loan - principle lJUy;yp_+  
　　委托贷款-利息 Consignment loan - interest ?d~]Wd!z  
　　委托贷款-减值准备 Consignment loan - provision y~dB5/  
　　固定资产-房屋建筑物 Fixed assets - Buildings rpSr^slr  
　　固定资产-机器设备 Fixed assets - Plant and machinery d-h"JZ9  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b9 DR%hO:  
　　固定资产-运输设备 Fixed assets - Automobiles