[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 jrl'?`O  
　　现金 Cash in hand qZS]eQW.  
　　银行存款 Cash in bank  KDX1_r=Y  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities +p Y*BP+~i  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check P~H
?[ ;  
　　其他货币资金-银行汇票 Other monetary assets - bank draft b-+~D9U<  
　　其他货币资金-信用卡 Other monetary assets - credit cards S1Nwm?z  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Us.")GiHE  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment [K=M;$ iQ  
　　短期投资-股票投资 Investments - Short term - stocks fy6<KEea  
　　短期投资-债券投资 Investments - Short term - bonds @|jLw($Ly  
　　短期投资-基金投资 Investments - Short term - funds XDt MFig  
　　短期投资-其他投资 Investments - Short term - others [@&0@/s*t'  
　　短期投资跌价准备 Provision for short-term investment <U]!1  
　　长期股权投资-股票投资 Long term equity investment - stocks 6Bop8B  
　　长期股权投资-其他股权投资 Long term equity investment - others E<~Fi.M;\  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 8?za&v  
　　长期债券投资-其他债权投资 Long term securities investment - others `Pcbc\"*y  
　　长期投资减值准备 Provision for long-term investment D["~G v  
　　应收票据 Notes receivable %lbDcEsf9  
　　应收股利 Dividends receivable j+9;Cp]NV  
　　应收利息 Interest receivable 5vmc'Om  
　　应收帐款 Trade debtors e}u68|\EC  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >STAPrBp+  
　　预付帐款 Prepayment 5OR2\h!XZt  
　　应收补贴款 Allowance receivable /Z?$!u4I  
　　其他应收款 Other debtors Y_gMoo  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )9]DJ!]&Q"  
　　其他流动资产 Other current assets s<XAH7?0  
　　物资采购 Purchase jGSY$nt9  
　　原材料 Raw materials AVnH|31dC~  
　　包装物 Packing materials T@4R|P&{)  
　　低值易耗品 Low value consumbles (\8~W*ej"  
　　材料成本差异 Material cost difference :]rb}1nLB  
　　自制半成品 Self-manufactured goods +I$,Y~&`>  
　　库存商品 Finished goods vh/&KTe?:  
　　商品进销差价 Difference between purchase & sales of commodities J\@W+/#dF  
　　委托加工物资 Consigned processiong material 'e(]woe  
　　委托代销商品 Consignment-out -91*VBrOd  
　　受托代销商品 Consignment-in 0ap_tCY  
　　分期收款发出商品 Goods on instalment sales 3i;sB
 
　　存货跌价准备 Provision for obsolete stocks pK|~G."6e  
　　待摊费用 Prepaid expenses k Xg&}n 7  
　　待处理流动资产损益 Unsettled G/L on current assets \`:nmFO(9  
　　待处理固定资产损益 Unsettled G/L on fixed assets &}y?Lt  
　　委托贷款-本金 Consignment loan - principle +v.<Fw2k#  
　　委托贷款-利息 Consignment loan - interest 9 zL(PkC%\  
　　委托贷款-减值准备 Consignment loan - provision @BmI1  
　　固定资产-房屋建筑物 Fixed assets - Buildings ;}dvc7  
　　固定资产-机器设备 Fixed assets - Plant and machinery q?
* z<)#  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )z^NJ'v4(  
　　固定资产-运输设备 Fixed assets - Automobiles