[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 2'w?\{}D  
　　现金 Cash in hand 1jcouD5?H  
　　银行存款 Cash in bank FYpzQ6s~  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities :=Nz}mUV  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ')cMiX\v  
　　其他货币资金-银行汇票 Other monetary assets - bank draft ;0Tx-8l  
　　其他货币资金-信用卡 Other monetary assets - credit cards HAa;hb  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit y gz6C  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment .6Pw|xu`Pw  
　　短期投资-股票投资 Investments - Short term - stocks U>Slc08N  
　　短期投资-债券投资 Investments - Short term - bonds F1yqxWHeo  
　　短期投资-基金投资 Investments - Short term - funds Te[n,\Nb  
　　短期投资-其他投资 Investments - Short term - others F'21jy&  
　　短期投资跌价准备 Provision for short-term investment BI%$c~wS  
　　长期股权投资-股票投资 Long term equity investment - stocks {N+$Q'  
　　长期股权投资-其他股权投资 Long term equity investment - others JJN.ugT}1  
　　长期债券投资-债券投资 Long term securities investemnt - bonds %lGl,me H  
　　长期债券投资-其他债权投资 Long term securities investment - others @J/K-.r  
　　长期投资减值准备 Provision for long-term investment n"c[,k+R`U  
　　应收票据 Notes receivable ]Gsv0Xk1  
　　应收股利 Dividends receivable eceP0x  
　　应收利息 Interest receivable %WjXg:R  
　　应收帐款 Trade debtors [DI+~F  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "~|6tQLc  
　　预付帐款 Prepayment |IzPgC  
　　应收补贴款 Allowance receivable FOE4>zE  
　　其他应收款 Other debtors <eWf<  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [_ EZh q  
　　其他流动资产 Other current assets I=`U7 Bis"  
　　物资采购 Purchase { 'NvG  
　　原材料 Raw materials 3EPv"f^V  
　　包装物 Packing materials N2;B-UF 7  
　　低值易耗品 Low value consumbles a.k.n<  
　　材料成本差异 Material cost difference b gK}-EU  
　　自制半成品 Self-manufactured goods s Z].8.  
　　库存商品 Finished goods ig/xv  
　　商品进销差价 Difference between purchase & sales of commodities m
;GCc8  
　　委托加工物资 Consigned processiong material _l89  
　　委托代销商品 Consignment-out +V{kb<P  
　　受托代销商品 Consignment-in 3YR!Mq$|~  
　　分期收款发出商品 Goods on instalment sales at,XB.}Z]  
　　存货跌价准备 Provision for obsolete stocks <Zmg#  
　　待摊费用 Prepaid expenses -(;26\lE  
　　待处理流动资产损益 Unsettled G/L on current assets gCB |DY  
　　待处理固定资产损益 Unsettled G/L on fixed assets I;wp':  
　　委托贷款-本金 Consignment loan - principle AP?R"%  
　　委托贷款-利息 Consignment loan - interest ia!y!_L\'  
　　委托贷款-减值准备 Consignment loan - provision Ng2twfSl$  
　　固定资产-房屋建筑物 Fixed assets - Buildings ,l\-xSM  
　　固定资产-机器设备 Fixed assets - Plant and machinery G[uK-U  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "#2a8#  
　　固定资产-运输设备 Fixed assets - Automobiles