[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 gQ /zk3?k  
　　现金 Cash in hand QiwZk<rb  
　　银行存款 Cash in bank JBjz2$ZM  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities OwDjUKeN  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check b/S4b  
　　其他货币资金-银行汇票 Other monetary assets - bank draft Rmd;ug9  
　　其他货币资金-信用卡 Other monetary assets - credit cards !-\*rdE{9  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,L
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment =ohdL_6  
　　短期投资-股票投资 Investments - Short term - stocks p]pFZ";70  
　　短期投资-债券投资 Investments - Short term - bonds <pPI:D@G  
　　短期投资-基金投资 Investments - Short term - funds i
km4Y`c  
　　短期投资-其他投资 Investments - Short term - others !})+WSs'"s  
　　短期投资跌价准备 Provision for short-term investment m'429E]\S  
　　长期股权投资-股票投资 Long term equity investment - stocks }b,a*4pN  
　　长期股权投资-其他股权投资 Long term equity investment - others ]CHMkuP[k  
　　长期债券投资-债券投资 Long term securities investemnt - bonds |t.WPp5,  
　　长期债券投资-其他债权投资 Long term securities investment - others KE(kR>OB]  
　　长期投资减值准备 Provision for long-term investment 1` 9/[2z  
　　应收票据 Notes receivable kv5D =0r  
　　应收股利 Dividends receivable N8mK^{  
　　应收利息 Interest receivable rtUdL,Hx  
　　应收帐款 Trade debtors Z"E+ TX  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TJO|{Lxm  
　　预付帐款 Prepayment Bpqq-_@  
　　应收补贴款 Allowance receivable VY![VnHsB  
　　其他应收款 Other debtors flmcY7ZV  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors r{Fu|aoa;5  
　　其他流动资产 Other current assets ZY]
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　　物资采购 Purchase rg\|-_.es'  
　　原材料 Raw materials H[6d@m- Z  
　　包装物 Packing materials + ^~n09  
　　低值易耗品 Low value consumbles {`1zVTp[<  
　　材料成本差异 Material cost difference E2dSOZS:)%  
　　自制半成品 Self-manufactured goods Cf%)W:Q9  
　　库存商品 Finished goods r9u
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　　商品进销差价 Difference between purchase & sales of commodities %`gqV9a  
　　委托加工物资 Consigned processiong material Ie+z"&0  
　　委托代销商品 Consignment-out 12k)Ek9  
　　受托代销商品 Consignment-in T>LtN  
　　分期收款发出商品 Goods on instalment sales P3N f<  
　　存货跌价准备 Provision for obsolete stocks |r3eq4$Am  
　　待摊费用 Prepaid expenses @o>2:D1G  
　　待处理流动资产损益 Unsettled G/L on current assets tM!1oWH  
　　待处理固定资产损益 Unsettled G/L on fixed assets L-=^GNh  
　　委托贷款-本金 Consignment loan - principle =8<SKY&\X  
　　委托贷款-利息 Consignment loan - interest Lp{l&-uQ  
　　委托贷款-减值准备 Consignment loan - provision 9$Hgh7'hvs  
　　固定资产-房屋建筑物 Fixed assets - Buildings V:l; 2rW  
　　固定资产-机器设备 Fixed assets - Plant and machinery }*+ca>K  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Lqz}h-Ei  
　　固定资产-运输设备 Fixed assets - Automobiles