[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 %l6E0[  
　　现金 Cash in hand [m%]C  
　　银行存款 Cash in bank mCG&=Fx  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ]}p<P):hO  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 0/9]TIc  
　　其他货币资金-银行汇票 Other monetary assets - bank draft x":o*(rSQ  
　　其他货币资金-信用卡 Other monetary assets - credit cards '4Fwh]Ee  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit lk[Y6yE  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment R<(xWH  
　　短期投资-股票投资 Investments - Short term - stocks  xu%eg]  
　　短期投资-债券投资 Investments - Short term - bonds v+8Ybq  
　　短期投资-基金投资 Investments - Short term - funds z?( b|v  
　　短期投资-其他投资 Investments - Short term - others VCJOWUEO1  
　　短期投资跌价准备 Provision for short-term investment $EX(-!c  
　　长期股权投资-股票投资 Long term equity investment - stocks D9?.Ru0.  
　　长期股权投资-其他股权投资 Long term equity investment - others C+[)^2M{  
　　长期债券投资-债券投资 Long term securities investemnt - bonds =0!j"z=  
　　长期债券投资-其他债权投资 Long term securities investment - others  KROD(
  
　　长期投资减值准备 Provision for long-term investment xwi6
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　　应收票据 Notes receivable RS l*u[fB  
　　应收股利 Dividends receivable VpSpj/\m)'  
　　应收利息 Interest receivable a^pbBDi W  
　　应收帐款 Trade debtors zn7)>cQ905  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )%3T1 D/  
　　预付帐款 Prepayment k~ByICE  
　　应收补贴款 Allowance receivable _53~D=  
　　其他应收款 Other debtors /-G_0A2wF  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >#k-
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　　其他流动资产 Other current assets ^_<|~  
　　物资采购 Purchase XmwAYf  
　　原材料 Raw materials @un+y9m[C  
　　包装物 Packing materials PMV,*`"9"A  
　　低值易耗品 Low value consumbles [~2imS  
　　材料成本差异 Material cost difference ^gZ,A]  
　　自制半成品 Self-manufactured goods %W)pZN}  
　　库存商品 Finished goods -]H~D4ng  
　　商品进销差价 Difference between purchase & sales of commodities :dAd5v2f  
　　委托加工物资 Consigned processiong material x3Y)l1gh  
　　委托代销商品 Consignment-out Y)+q[MZ R  
　　受托代销商品 Consignment-in Dfa3&##{  
　　分期收款发出商品 Goods on instalment sales \7"|'fz  
　　存货跌价准备 Provision for obsolete stocks stBe ^C  
　　待摊费用 Prepaid expenses IA({R E  
　　待处理流动资产损益 Unsettled G/L on current assets XNv2xuOcJ  
　　待处理固定资产损益 Unsettled G/L on fixed assets D fzsA4  
　　委托贷款-本金 Consignment loan - principle y& 1@d+Lf  
　　委托贷款-利息 Consignment loan - interest aR/?YKA  
　　委托贷款-减值准备 Consignment loan - provision m<#12#D  
　　固定资产-房屋建筑物 Fixed assets - Buildings XW" 0:}`J  
　　固定资产-机器设备 Fixed assets - Plant and machinery r xH]'6kP  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6CIzT.  
　　固定资产-运输设备 Fixed assets - Automobiles