[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 -(`K7T>D.  
　　现金 Cash in hand 6f<*1YR F  
　　银行存款 Cash in bank _Jt_2o%G  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities \3,$YlG  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check /2=_B4E2  
　　其他货币资金-银行汇票 Other monetary assets - bank draft qFB9,cUqh  
　　其他货币资金-信用卡 Other monetary assets - credit cards 0q-0zXlSL  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit O(b"F? w  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 1v+JCOy  
　　短期投资-股票投资 Investments - Short term - stocks q_OY sg  
　　短期投资-债券投资 Investments - Short term - bonds !]n{l_5r  
　　短期投资-基金投资 Investments - Short term - funds N^)<)?  
　　短期投资-其他投资 Investments - Short term - others {b\Y?t^>f  
　　短期投资跌价准备 Provision for short-term investment N4
[B:n  
　　长期股权投资-股票投资 Long term equity investment - stocks fq)Ohb  
　　长期股权投资-其他股权投资 Long term equity investment - others 3uB=L7.  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ]0at2  
　　长期债券投资-其他债权投资 Long term securities investment - others Te{ aB"B  
　　长期投资减值准备 Provision for long-term investment '` BjRg57]  
　　应收票据 Notes receivable i'[n`|c<  
　　应收股利 Dividends receivable LbLbJ{68  
　　应收利息 Interest receivable 'M]CZ}  
　　应收帐款 Trade debtors AIIBd  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .2 N_?
  
　　预付帐款 Prepayment )of5229  
　　应收补贴款 Allowance receivable 8+@1wk
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　　其他应收款 Other debtors  Ep#<$6>  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors RBMMXJ
j  
　　其他流动资产 Other current assets oi%5t)VsS  
　　物资采购 Purchase oRtY?6^$  
　　原材料 Raw materials fJ|Bu("N  
　　包装物 Packing materials uaZ"x&oZ#  
　　低值易耗品 Low value consumbles ,4 h!"c  
　　材料成本差异 Material cost difference y&KoL\  
　　自制半成品 Self-manufactured goods 9OO0Ht4j  
　　库存商品 Finished goods HZ[68T[8b  
　　商品进销差价 Difference between purchase & sales of commodities U>3%!83kF  
　　委托加工物资 Consigned processiong material 59"Nn\}3gE  
　　委托代销商品 Consignment-out g(z#h$@S  
　　受托代销商品 Consignment-in ;'Z,[a  
　　分期收款发出商品 Goods on instalment sales O4'kS @  
　　存货跌价准备 Provision for obsolete stocks wd2P/y42;;  
　　待摊费用 Prepaid expenses J"a2 @S&  
　　待处理流动资产损益 Unsettled G/L on current assets ZIGbwL  
　　待处理固定资产损益 Unsettled G/L on fixed assets oK(W)[u  
　　委托贷款-本金 Consignment loan - principle tOlzOBzR  
　　委托贷款-利息 Consignment loan - interest [|m>vY!  
　　委托贷款-减值准备 Consignment loan - provision *;ZW=%M  
　　固定资产-房屋建筑物 Fixed assets - Buildings P EwW*4Xo  
　　固定资产-机器设备 Fixed assets - Plant and machinery gn4g 43  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures hCOy\[2$  
　　固定资产-运输设备 Fixed assets - Automobiles