[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 Kd^,N Ag  
　　现金 Cash in hand J~1=?</  
　　银行存款 Cash in bank 3Qoa?*  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ^CQVqa${]  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check Z3nmC-NE  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 'wP\VCL2>  
　　其他货币资金-信用卡 Other monetary assets - credit cards 1 c4I`#_v  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit )
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment PLDp=T%  
　　短期投资-股票投资 Investments - Short term - stocks ]$ iqJL  
　　短期投资-债券投资 Investments - Short term - bonds VA@t8H,  
　　短期投资-基金投资 Investments - Short term - funds DM)%=C6<  
　　短期投资-其他投资 Investments - Short term - others %DF-;M"8  
　　短期投资跌价准备 Provision for short-term investment a2`|6M;  
　　长期股权投资-股票投资 Long term equity investment - stocks |a[Id  
　　长期股权投资-其他股权投资 Long term equity investment - others !$^LTBOH3  
　　长期债券投资-债券投资 Long term securities investemnt - bonds "ll TVB  
　　长期债券投资-其他债权投资 Long term securities investment - others a
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　　长期投资减值准备 Provision for long-term investment Oxhc!9F  
　　应收票据 Notes receivable j?cE0 hz  
　　应收股利 Dividends receivable v6_fF5N/  
　　应收利息 Interest receivable ;chz};zY  
　　应收帐款 Trade debtors b#z{["%Zp  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h(wu5G0C#u  
　　预付帐款 Prepayment V sMTzGr  
　　应收补贴款 Allowance receivable >`!Lh`n7_  
　　其他应收款 Other debtors r1QLSD]i6  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2<' 1m{  
　　其他流动资产 Other current assets mtg3}etA  
　　物资采购 Purchase o+T%n1$+V  
　　原材料 Raw materials gls %<A{C  
　　包装物 Packing materials ley:=(  
　　低值易耗品 Low value consumbles [qGj*`@C  
　　材料成本差异 Material cost difference v08Xe*gNU  
　　自制半成品 Self-manufactured goods )=c/{  
　　库存商品 Finished goods @u}1
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　　商品进销差价 Difference between purchase & sales of commodities ag\xwS#i5H  
　　委托加工物资 Consigned processiong material WTP~MJ#C  
　　委托代销商品 Consignment-out j* \gD  
　　受托代销商品 Consignment-in ?#rejA:  
　　分期收款发出商品 Goods on instalment sales 0($ O1j~$  
　　存货跌价准备 Provision for obsolete stocks I"<ACM  
　　待摊费用 Prepaid expenses Lupug"p0   
　　待处理流动资产损益 Unsettled G/L on current assets -l #h^  
　　待处理固定资产损益 Unsettled G/L on fixed assets :6r)HJ5sg  
　　委托贷款-本金 Consignment loan - principle v0}R]h~>\H  
　　委托贷款-利息 Consignment loan - interest hs 5aIJ  
　　委托贷款-减值准备 Consignment loan - provision 2!+saf^-,  
　　固定资产-房屋建筑物 Fixed assets - Buildings =5jng.  
　　固定资产-机器设备 Fixed assets - Plant and machinery "}(g3Iy  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (dh{Gk4=+  
　　固定资产-运输设备 Fixed assets - Automobiles