[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 T{tn.sT  
　　现金 Cash in hand ~;8I5Sge  
　　银行存款 Cash in bank 4vLw?_".  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Y.NE^Vn0  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check dZD
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　　其他货币资金-银行汇票 Other monetary assets - bank draft Lc%xc`n8B  
　　其他货币资金-信用卡 Other monetary assets - credit cards l#$TYJi  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit >azEed<B  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment t!:)L+$3  
　　短期投资-股票投资 Investments - Short term - stocks 4gb'7'  
　　短期投资-债券投资 Investments - Short term - bonds AuXs B  
　　短期投资-基金投资 Investments - Short term - funds 2T?TM! \Q  
　　短期投资-其他投资 Investments - Short term - others Im+7<3Z  
　　短期投资跌价准备 Provision for short-term investment XhN{S]Wn  
　　长期股权投资-股票投资 Long term equity investment - stocks 7h`^N5H.q  
　　长期股权投资-其他股权投资 Long term equity investment - others 8SZK:VE@  
　　长期债券投资-债券投资 Long term securities investemnt - bonds *Q E"K2\5  
　　长期债券投资-其他债权投资 Long term securities investment - others X$^JAZ09  
　　长期投资减值准备 Provision for long-term investment M*(H)i;s:w  
　　应收票据 Notes receivable 7&foEJ3q  
　　应收股利 Dividends receivable CdL.?^  
　　应收利息 Interest receivable ]Jn2Ra"j  
　　应收帐款 Trade debtors @vt$MiOi  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #)]E8=}  
　　预付帐款 Prepayment (hN?:q?'  
　　应收补贴款 Allowance receivable 0sh~I  
　　其他应收款 Other debtors /NU103F yt  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Zi*%* nX  
　　其他流动资产 Other current assets \<V)-eB  
　　物资采购 Purchase |vz9Hs$@l  
　　原材料 Raw materials 0X>T+A[E  
　　包装物 Packing materials Du!._  
　　低值易耗品 Low value consumbles ^1 ;BiQ  
　　材料成本差异 Material cost difference !}t-j3bCs  
　　自制半成品 Self-manufactured goods 0>FE %  
　　库存商品 Finished goods 95LyYg  
　　商品进销差价 Difference between purchase & sales of commodities vxVOcO9<  
　　委托加工物资 Consigned processiong material S3y246|4  
　　委托代销商品 Consignment-out CmHyAw(  
　　受托代销商品 Consignment-in fEwifSp.  
　　分期收款发出商品 Goods on instalment sales ;7j,MbU  
　　存货跌价准备 Provision for obsolete stocks `tVy_/3(9  
　　待摊费用 Prepaid expenses V;;#/$oU:4  
　　待处理流动资产损益 Unsettled G/L on current assets bLlH//ZRH  
　　待处理固定资产损益 Unsettled G/L on fixed assets  :,~K]G  
　　委托贷款-本金 Consignment loan - principle ,Xtj;@~-  
　　委托贷款-利息 Consignment loan - interest AY88h$a  
　　委托贷款-减值准备 Consignment loan - provision #&BS ?@  
　　固定资产-房屋建筑物 Fixed assets - Buildings 2(+P[(N1,  
　　固定资产-机器设备 Fixed assets - Plant and machinery p+Lv=e)0u  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oY.\)eJ~>  
　　固定资产-运输设备 Fixed assets - Automobiles