[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 +0O{"XM  
　　现金 Cash in hand }hFjl4`xa  
　　银行存款 Cash in bank EO;f`s)t  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ?)cNe:KY  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check nV0"q|0K;  
　　其他货币资金-银行汇票 Other monetary assets - bank draft "]nbM}>  
　　其他货币资金-信用卡 Other monetary assets - credit cards o"x&F  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8F<Qc*'  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment X~Li`  
　　短期投资-股票投资 Investments - Short term - stocks %XqLyeOS  
　　短期投资-债券投资 Investments - Short term - bonds e.0vh?{\  
　　短期投资-基金投资 Investments - Short term - funds S`"M;%T  
　　短期投资-其他投资 Investments - Short term - others K`@GNT&  
　　短期投资跌价准备 Provision for short-term investment 1
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　　长期股权投资-股票投资 Long term equity investment - stocks {A(=phN  
　　长期股权投资-其他股权投资 Long term equity investment - others 0=8.8LnN(  
　　长期债券投资-债券投资 Long term securities investemnt - bonds OX?9 3AlG  
　　长期债券投资-其他债权投资 Long term securities investment - others $s hlNW\  
　　长期投资减值准备 Provision for long-term investment NdQXQa?,  
　　应收票据 Notes receivable h@z(yB j:0  
　　应收股利 Dividends receivable 9b !+kJD  
　　应收利息 Interest receivable dxkXt  k  
　　应收帐款 Trade debtors 'sm+3d  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'PlKCn`(w  
　　预付帐款 Prepayment 2WIbu-"l  
　　应收补贴款 Allowance receivable u+zq:2)H6  
　　其他应收款 Other debtors flLC\  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eN%Ks  
　　其他流动资产 Other current assets R9yK"  
　　物资采购 Purchase Uc}L/ax  
　　原材料 Raw materials H+; _fd  
　　包装物 Packing materials ?#\?&uFJ}  
　　低值易耗品 Low value consumbles ~R)Km`t  
　　材料成本差异 Material cost difference 0=s+bo1  
　　自制半成品 Self-manufactured goods CD^_>sya  
　　库存商品 Finished goods +gOCl*L  
　　商品进销差价 Difference between purchase & sales of commodities CPGXwM=   
　　委托加工物资 Consigned processiong material $Tq-<FbM)  
　　委托代销商品 Consignment-out "0g1'az}  
　　受托代销商品 Consignment-in _-Aw`<_*-  
　　分期收款发出商品 Goods on instalment sales 3;j?i<kM  
　　存货跌价准备 Provision for obsolete stocks 5RT
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　　待摊费用 Prepaid expenses ;P _`4w3  
　　待处理流动资产损益 Unsettled G/L on current assets LIVVb"V|,  
　　待处理固定资产损益 Unsettled G/L on fixed assets QHsS|\u  
　　委托贷款-本金 Consignment loan - principle 6[c LbT0  
　　委托贷款-利息 Consignment loan - interest Gz!72H  
　　委托贷款-减值准备 Consignment loan - provision \nx^=4*yk  
　　固定资产-房屋建筑物 Fixed assets - Buildings 5in6Y5ckj  
　　固定资产-机器设备 Fixed assets - Plant and machinery gzP(LfI5  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0pu])[P]_[  
　　固定资产-运输设备 Fixed assets - Automobiles