[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 4D58cR}  
　　现金 Cash in hand ~S-x-cZ  
　　银行存款 Cash in bank 2A`EFk7_X  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities U +mx@C_  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check {xM%3  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 6 Dg[b  
　　其他货币资金-信用卡 Other monetary assets - credit cards )3)L  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit m7M*)N8  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 8l='Hl  
　　短期投资-股票投资 Investments - Short term - stocks tAc;O[L  
　　短期投资-债券投资 Investments - Short term - bonds !5A nr  
　　短期投资-基金投资 Investments - Short term - funds vjXvjv{t  
　　短期投资-其他投资 Investments - Short term - others k ,<L#?,a  
　　短期投资跌价准备 Provision for short-term investment :nwcO3~`  
　　长期股权投资-股票投资 Long term equity investment - stocks ~Zj?%4
 
　　长期股权投资-其他股权投资 Long term equity investment - others i6X/`XW'  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 3[V|C=u0  
　　长期债券投资-其他债权投资 Long term securities investment - others u|QfCwQ  
　　长期投资减值准备 Provision for long-term investment /u # 9M {  
　　应收票据 Notes receivable p^L6uM  
　　应收股利 Dividends receivable t#P)KcWOt  
　　应收利息 Interest receivable ~(%G;fZ?x  
　　应收帐款 Trade debtors  bM-Y4[  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors k*-+@U"+  
　　预付帐款 Prepayment &Uz ZE17R  
　　应收补贴款 Allowance receivable gcv,]v8  
　　其他应收款 Other debtors KO5
Q;H  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Kjf#uU.7  
　　其他流动资产 Other current assets RisrU  
　　物资采购 Purchase x&9I2"  
　　原材料 Raw materials ;bA
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　　包装物 Packing materials Y^6=_^  
　　低值易耗品 Low value consumbles 5X`.2q=d  
　　材料成本差异 Material cost difference W B!$qie\  
　　自制半成品 Self-manufactured goods zM@iG]?kc  
　　库存商品 Finished goods =
} vG|  
　　商品进销差价 Difference between purchase & sales of commodities 4uu*&B  
　　委托加工物资 Consigned processiong material B' :ZX-Q)  
　　委托代销商品 Consignment-out hG ] jm  
　　受托代销商品 Consignment-in Cog:6Gnw  
　　分期收款发出商品 Goods on instalment sales T.(SBP  
　　存货跌价准备 Provision for obsolete stocks Jhj]rsGk  
　　待摊费用 Prepaid expenses Jp= (Q]ab  
　　待处理流动资产损益 Unsettled G/L on current assets o&CvjE  
　　待处理固定资产损益 Unsettled G/L on fixed assets 94a_ W9  
　　委托贷款-本金 Consignment loan - principle ZDVaKDqZ_  
　　委托贷款-利息 Consignment loan - interest hqBwA1](a  
　　委托贷款-减值准备 Consignment loan - provision 1i>)@{P&BN  
　　固定资产-房屋建筑物 Fixed assets - Buildings '.d
W>7  
　　固定资产-机器设备 Fixed assets - Plant and machinery =Wjm_Rvk9  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p[/n[@<8=  
　　固定资产-运输设备 Fixed assets - Automobiles