[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#!,/pE  
　　现金 Cash in hand (;cKv  
　　银行存款 Cash in bank 1<D^+FC4b,  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities &hu3A)%  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 4 )Ab]CdD  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 5a%i%+;N  
　　其他货币资金-信用卡 Other monetary assets - credit cards L#MgoBXr  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ',m!L@7M5  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment r<OqI*7  
　　短期投资-股票投资 Investments - Short term - stocks ,Fzuo:{uy  
　　短期投资-债券投资 Investments - Short term - bonds r8,'LZIz  
　　短期投资-基金投资 Investments - Short term - funds S5/p3;O\c  
　　短期投资-其他投资 Investments - Short term - others K_GqM9  
　　短期投资跌价准备 Provision for short-term investment ZfVw33z  
　　长期股权投资-股票投资 Long term equity investment - stocks <V1y^EW0  
　　长期股权投资-其他股权投资 Long term equity investment - others  N~vK8j@  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 'b:UafV  
　　长期债券投资-其他债权投资 Long term securities investment - others Rg SB?  
　　长期投资减值准备 Provision for long-term investment G]RFGwGt  
　　应收票据 Notes receivable [vn"r^P  
　　应收股利 Dividends receivable Rc(E';uc  
　　应收利息 Interest receivable s8+{##"1 q  
　　应收帐款 Trade debtors hka`STK{  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors hh8U/dVk*  
　　预付帐款 Prepayment Q`!<2i;  
　　应收补贴款 Allowance receivable iLk"lcX  
　　其他应收款 Other debtors (sp{.bU  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors U[G5<&Z
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　　其他流动资产 Other current assets Jix;!("  
　　物资采购 Purchase ZmaGp* Wj  
　　原材料 Raw materials m2v'zJd}g  
　　包装物 Packing materials Z> <,t~o}  
　　低值易耗品 Low value consumbles NszqI  
　　材料成本差异 Material cost difference '<1Q;3Ho  
　　自制半成品 Self-manufactured goods 1EQLsg`d^  
　　库存商品 Finished goods aC#{@t  
　　商品进销差价 Difference between purchase & sales of commodities 9E2OCLWrE  
　　委托加工物资 Consigned processiong material ZO&F15$P  
　　委托代销商品 Consignment-out <(_${zR  
　　受托代销商品 Consignment-in I<!,_$:  
　　分期收款发出商品 Goods on instalment sales L8?;A9pc()  
　　存货跌价准备 Provision for obsolete stocks ~}g)N  
　　待摊费用 Prepaid expenses IPk"{
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　　待处理流动资产损益 Unsettled G/L on current assets =~q Xzq  
　　待处理固定资产损益 Unsettled G/L on fixed assets TGzs|-  
　　委托贷款-本金 Consignment loan - principle ^w*&7.Z  
　　委托贷款-利息 Consignment loan - interest N4w&g-  
　　委托贷款-减值准备 Consignment loan - provision G5*_  
　　固定资产-房屋建筑物 Fixed assets - Buildings [m6%_ 3zV  
　　固定资产-机器设备 Fixed assets - Plant and machinery >x
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <4Ik]Uz^  
　　固定资产-运输设备 Fixed assets - Automobiles