[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 -)Vj08aP  
　　现金 Cash in hand bc"N  
　　银行存款 Cash in bank ' FK"-)s  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities WE"'3u
^k  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check y5ExEXa  
　　其他货币资金-银行汇票 Other monetary assets - bank draft k^]~NP  
　　其他货币资金-信用卡 Other monetary assets - credit cards GkC88l9z  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit <>:kAT,sP  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment @gj5'  
　　短期投资-股票投资 Investments - Short term - stocks W9D)QIqbvW  
　　短期投资-债券投资 Investments - Short term - bonds *,p
qpD>  
　　短期投资-基金投资 Investments - Short term - funds **"P A8  
　　短期投资-其他投资 Investments - Short term - others #n7{ 3)   
　　短期投资跌价准备 Provision for short-term investment Q4PXC$u  
　　长期股权投资-股票投资 Long term equity investment - stocks vuP1gem  
　　长期股权投资-其他股权投资 Long term equity investment - others F)IP~BE-k  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 9x1Dyz 2?F  
　　长期债券投资-其他债权投资 Long term securities investment - others AK!G#ug  
　　长期投资减值准备 Provision for long-term investment pi{ahuI#_o  
　　应收票据 Notes receivable nr^p H.  
　　应收股利 Dividends receivable Pm
_=  
　　应收利息 Interest receivable x9e 9$ww}  
　　应收帐款 Trade debtors E*l"uV  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Kv7NCpq'  
　　预付帐款 Prepayment \2`U$3Q  
　　应收补贴款 Allowance receivable jZ;T&s  
　　其他应收款 Other debtors <gy'@w?  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z)B=<4r  
　　其他流动资产 Other current assets iI1t P  
　　物资采购 Purchase ]VME`]t`  
　　原材料 Raw materials V_pBM  
　　包装物 Packing materials S`G\Cd;5  
　　低值易耗品 Low value consumbles |3LMVN  
　　材料成本差异 Material cost difference I}WJ0
}R  
　　自制半成品 Self-manufactured goods uz#9w\="  
　　库存商品 Finished goods X@)lPr$ a  
　　商品进销差价 Difference between purchase & sales of commodities +\%z y=  
　　委托加工物资 Consigned processiong material 2~<0<^j/]  
　　委托代销商品 Consignment-out C0%%
@ 2+  
　　受托代销商品 Consignment-in AL0Rn e N  
　　分期收款发出商品 Goods on instalment sales 2&m7pcls  
　　存货跌价准备 Provision for obsolete stocks SD&[K 8-i2  
　　待摊费用 Prepaid expenses DbN'b(+  
　　待处理流动资产损益 Unsettled G/L on current assets SXEiyy[7v  
　　待处理固定资产损益 Unsettled G/L on fixed assets EHZSM5hu  
　　委托贷款-本金 Consignment loan - principle R;o_*  
　　委托贷款-利息 Consignment loan - interest +*V; f,  
　　委托贷款-减值准备 Consignment loan - provision x_K%  
　　固定资产-房屋建筑物 Fixed assets - Buildings GpL#,qYc  
　　固定资产-机器设备 Fixed assets - Plant and machinery TRZ^$<AG  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures hqPn~Tq  
　　固定资产-运输设备 Fixed assets - Automobiles