[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 Wl:vO^  
　　现金 Cash in hand *VFUC:  
　　银行存款 Cash in bank i|5K4Puu  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities > ^b6\  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check )J"Lne*"  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 'bpx  
　　其他货币资金-信用卡 Other monetary assets - credit cards Jn_; cN  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ` qqUuFMM  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment E}V8+f54S  
　　短期投资-股票投资 Investments - Short term - stocks lxpi   
　　短期投资-债券投资 Investments - Short term - bonds +8 avA:o  
　　短期投资-基金投资 Investments - Short term - funds \)?[1b&[_  
　　短期投资-其他投资 Investments - Short term - others #Cda8)jl(  
　　短期投资跌价准备 Provision for short-term investment 5!T\L~tyt  
　　长期股权投资-股票投资 Long term equity investment - stocks i(XcNnn6  
　　长期股权投资-其他股权投资 Long term equity investment - others 0N~AQu  
　　长期债券投资-债券投资 Long term securities investemnt - bonds b=!G3wVw<  
　　长期债券投资-其他债权投资 Long term securities investment - others T
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　　长期投资减值准备 Provision for long-term investment Vb `m3  
　　应收票据 Notes receivable h 4 s!VK1X  
　　应收股利 Dividends receivable JR1/\F<}  
　　应收利息 Interest receivable b NB
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　　应收帐款 Trade debtors !`yg bI.  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors # 4AyA$t  
　　预付帐款 Prepayment Xx~XW^lsh  
　　应收补贴款 Allowance receivable bojx:g  
　　其他应收款 Other debtors x>^r%<WbX  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7ZbnG@s7  
　　其他流动资产 Other current assets 8lo /BGxS>  
　　物资采购 Purchase . FS`Fh;  
　　原材料 Raw materials W[]N.d7G  
　　包装物 Packing materials *5bKJgwJ  
　　低值易耗品 Low value consumbles %.kJ@@_e  
　　材料成本差异 Material cost difference $:R"IqDG  
　　自制半成品 Self-manufactured goods #TLqo(/  
　　库存商品 Finished goods U[1Ir92:  
　　商品进销差价 Difference between purchase & sales of commodities er Cl@sq
 
　　委托加工物资 Consigned processiong material opK=Z  
　　委托代销商品 Consignment-out M~Yho".  
　　受托代销商品 Consignment-in ?3wEO>u  
　　分期收款发出商品 Goods on instalment sales oGi;S=
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　　存货跌价准备 Provision for obsolete stocks *7'}"@@
 
　　待摊费用 Prepaid expenses _h4{Sx  
　　待处理流动资产损益 Unsettled G/L on current assets &}P{w  
　　待处理固定资产损益 Unsettled G/L on fixed assets 3_JxpQg  
　　委托贷款-本金 Consignment loan - principle DS,"^K  
　　委托贷款-利息 Consignment loan - interest IiG~l+V~  
　　委托贷款-减值准备 Consignment loan - provision fdIk{o  
　　固定资产-房屋建筑物 Fixed assets - Buildings XY]|OZ7(  
　　固定资产-机器设备 Fixed assets - Plant and machinery Tz H*?bpP  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures UwuDs2 t  
　　固定资产-运输设备 Fixed assets - Automobiles