[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 *|'}v[{v^9  
　　现金 Cash in hand @,vv\M0)p  
　　银行存款 Cash in bank &7F&}7*c  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities LXxl?D  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ^ wQcB  
　　其他货币资金-银行汇票 Other monetary assets - bank draft VRhRwdC  
　　其他货币资金-信用卡 Other monetary assets - credit cards m|dF30~A  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ayH>XwY6  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment UCF[oO>v  
　　短期投资-股票投资 Investments - Short term - stocks ):E'`ZP!F  
　　短期投资-债券投资 Investments - Short term - bonds @7| )RSBQz  
　　短期投资-基金投资 Investments - Short term - funds J~2CD*v  
　　短期投资-其他投资 Investments - Short term - others APuu_!ez1  
　　短期投资跌价准备 Provision for short-term investment , CW%JIM  
　　长期股权投资-股票投资 Long term equity investment - stocks mt.,4  
　　长期股权投资-其他股权投资 Long term equity investment - others w{ m#Yt  
　　长期债券投资-债券投资 Long term securities investemnt - bonds f[M"EMy  
　　长期债券投资-其他债权投资 Long term securities investment - others ST4(|K  
　　长期投资减值准备 Provision for long-term investment },3R%?89%  
　　应收票据 Notes receivable JOHp?3"4  
　　应收股利 Dividends receivable L4mTs-M.  
　　应收利息 Interest receivable <Am^z~[  
　　应收帐款 Trade debtors \]GGVI;u  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;S=e%:zb  
　　预付帐款 Prepayment (QhAGk&lu  
　　应收补贴款 Allowance receivable `R ]&F$i(E  
　　其他应收款 Other debtors Z{16S=0  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %>]#vQ|  
　　其他流动资产 Other current assets GD/nR4$  
　　物资采购 Purchase mZ&]  
　　原材料 Raw materials | &\^n2`>  
　　包装物 Packing materials JgZdS-~  
　　低值易耗品 Low value consumbles ~pwY6Q  
　　材料成本差异 Material cost difference fa.f(c
  
　　自制半成品 Self-manufactured goods U#l.E1Z  
　　库存商品 Finished goods 'Sk6U]E~  
　　商品进销差价 Difference between purchase & sales of commodities ,dq`EsHg`M  
　　委托加工物资 Consigned processiong material w5=EtKTi  
　　委托代销商品 Consignment-out {Bv`i8e  
　　受托代销商品 Consignment-in n]Ebwznt-  
　　分期收款发出商品 Goods on instalment sales 6P6Jx;  
　　存货跌价准备 Provision for obsolete stocks $q=
hcu  
　　待摊费用 Prepaid expenses M%77u=m  
　　待处理流动资产损益 Unsettled G/L on current assets n7'<3t  
　　待处理固定资产损益 Unsettled G/L on fixed assets -y<rM0"NE  
　　委托贷款-本金 Consignment loan - principle P:vX }V |[  
　　委托贷款-利息 Consignment loan - interest kfIbgya  
　　委托贷款-减值准备 Consignment loan - provision ^W{eO@  
　　固定资产-房屋建筑物 Fixed assets - Buildings }8X:?S %  
　　固定资产-机器设备 Fixed assets - Plant and machinery LDSbd,GF  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures s UvKA0  
　　固定资产-运输设备 Fixed assets - Automobiles