[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 e 6*=Si}V  
　　现金 Cash in hand  _ 0-YsD  
　　银行存款 Cash in bank <d4^gAfs*  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities TUG3#PSnm*  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check g:HIiGN0Ic  
　　其他货币资金-银行汇票 Other monetary assets - bank draft u|e2T@t=  
　　其他货币资金-信用卡 Other monetary assets - credit cards F>OYZOC]  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit kDsUKO p  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment i>;G4  
　　短期投资-股票投资 Investments - Short term - stocks ~F WmT(S  
　　短期投资-债券投资 Investments - Short term - bonds j2+&B9(  
　　短期投资-基金投资 Investments - Short term - funds ,~v1NK*  
　　短期投资-其他投资 Investments - Short term - others nP.d5%E  
　　短期投资跌价准备 Provision for short-term investment }U9e#>ex  
　　长期股权投资-股票投资 Long term equity investment - stocks [30e>bSf`  
　　长期股权投资-其他股权投资 Long term equity investment - others &3rh{"^9  
　　长期债券投资-债券投资 Long term securities investemnt - bonds pxgv(:Tw  
　　长期债券投资-其他债权投资 Long term securities investment - others 4_$f"6  
　　长期投资减值准备 Provision for long-term investment 1*Z}M%  
　　应收票据 Notes receivable gN*8zui  
　　应收股利 Dividends receivable ~/t#J  
　　应收利息 Interest receivable xed$z  
　　应收帐款 Trade debtors 4R6X"T9-  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors rS=6d6@  
　　预付帐款 Prepayment OnG?@sW+4!  
　　应收补贴款 Allowance receivable d/e9LK  
　　其他应收款 Other debtors t^q/'9Ai&J  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %BL+'&q  
　　其他流动资产 Other current assets IySlu^a  
　　物资采购 Purchase ,W.O*vC
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　　原材料 Raw materials  M`
bK   
　　包装物 Packing materials ak%8|'}  
　　低值易耗品 Low value consumbles bcQ$S;U)  
　　材料成本差异 Material cost difference 9rhz#w  
　　自制半成品 Self-manufactured goods #N*~Q  
　　库存商品 Finished goods O?P6rX
Kr  
　　商品进销差价 Difference between purchase & sales of commodities t ,0~5>5  
　　委托加工物资 Consigned processiong material gX[6WB"p  
　　委托代销商品 Consignment-out .69{GM?  
　　受托代销商品 Consignment-in wEdXaOEB5  
　　分期收款发出商品 Goods on instalment sales _]B'C  
　　存货跌价准备 Provision for obsolete stocks [xHK^JP 8F  
　　待摊费用 Prepaid expenses ]1X];x&e  
　　待处理流动资产损益 Unsettled G/L on current assets kc}e},k  
　　待处理固定资产损益 Unsettled G/L on fixed assets $#CkI09  
　　委托贷款-本金 Consignment loan - principle {&xKSWNc  
　　委托贷款-利息 Consignment loan - interest 6b@:La  
　　委托贷款-减值准备 Consignment loan - provision GZse8ng  
　　固定资产-房屋建筑物 Fixed assets - Buildings `Do-!G+W  
　　固定资产-机器设备 Fixed assets - Plant and machinery OfPWqNpO  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S^3I"B  
　　固定资产-运输设备 Fixed assets - Automobiles