[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 +>/ariRr  
　　现金 Cash in hand =dx!R , Bw  
　　银行存款 Cash in bank 'A;G[(SYy  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities n1m[7s.[&  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check n$ $^(-g@)  
　　其他货币资金-银行汇票 Other monetary assets - bank draft Py$Q]s?\1  
　　其他货币资金-信用卡 Other monetary assets - credit cards 4sasf94  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit k"&loh  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment (9% ki$=}+  
　　短期投资-股票投资 Investments - Short term - stocks HS XS%v/Y  
　　短期投资-债券投资 Investments - Short term - bonds /x,gdZPX  
　　短期投资-基金投资 Investments - Short term - funds X, n4_=f  
　　短期投资-其他投资 Investments - Short term - others lT#&\JQ  
　　短期投资跌价准备 Provision for short-term investment V>ML-s9  
　　长期股权投资-股票投资 Long term equity investment - stocks 26PUO$&b.  
　　长期股权投资-其他股权投资 Long term equity investment - others J(JsfU4  
　　长期债券投资-债券投资 Long term securities investemnt - bonds /ts=DxCC;  
　　长期债券投资-其他债权投资 Long term securities investment - others .<
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　　长期投资减值准备 Provision for long-term investment usH9dys,  
　　应收票据 Notes receivable oW(lQ'"  
　　应收股利 Dividends receivable 0{^vqh.La  
　　应收利息 Interest receivable h[#Lg3  
　　应收帐款 Trade debtors gD10C,{  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >J [Bf9)>  
　　预付帐款 Prepayment )b`Xc+{>  
　　应收补贴款 Allowance receivable jWJq[ l  
　　其他应收款 Other debtors 0D/u`-  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 5b45u 6  
　　其他流动资产 Other current assets `b
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　　物资采购 Purchase 'kb5pl~U  
　　原材料 Raw materials QEKSbxL\W  
　　包装物 Packing materials vw5f.
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　　低值易耗品 Low value consumbles %a=K:" oU[  
　　材料成本差异 Material cost difference nwswy]e8/  
　　自制半成品 Self-manufactured goods TPo%zZo  
　　库存商品 Finished goods b&[9m\AX`  
　　商品进销差价 Difference between purchase & sales of commodities JTK>[|c9oE  
　　委托加工物资 Consigned processiong material DX GClH  
　　委托代销商品 Consignment-out M4 SJnE  
　　受托代销商品 Consignment-in 9qN4f8R  
　　分期收款发出商品 Goods on instalment sales A<P3X/i  
　　存货跌价准备 Provision for obsolete stocks `Fa49B|`D  
　　待摊费用 Prepaid expenses nfpkWyIu{  
　　待处理流动资产损益 Unsettled G/L on current assets w}No ^.I*4  
　　待处理固定资产损益 Unsettled G/L on fixed assets xxkUu6x#  
　　委托贷款-本金 Consignment loan - principle B ?Ac  
　　委托贷款-利息 Consignment loan - interest 0zm)M
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　　委托贷款-减值准备 Consignment loan - provision t\~lG G-p  
　　固定资产-房屋建筑物 Fixed assets - Buildings 7?Q@Hj(:NT  
　　固定资产-机器设备 Fixed assets - Plant and machinery bHVAa#
 
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )OQhtxK  
　　固定资产-运输设备 Fixed assets - Automobiles