[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 ".|8(Y  
　　现金 Cash in hand J&'*N:d  
　　银行存款 Cash in bank w)S 4Xi=  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ~28{BY  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ->51t  
　　其他货币资金-银行汇票 Other monetary assets - bank draft m=E/um[D  
　　其他货币资金-信用卡 Other monetary assets - credit cards :9(kU  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3C!|!N1Hn  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment
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　　短期投资-股票投资 Investments - Short term - stocks ulN1z  
　　短期投资-债券投资 Investments - Short term - bonds {~51h}>b#  
　　短期投资-基金投资 Investments - Short term - funds V+1
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　　短期投资-其他投资 Investments - Short term - others <?KgzIq2  
　　短期投资跌价准备 Provision for short-term investment R?lTB3"   
　　长期股权投资-股票投资 Long term equity investment - stocks 8d'/w} GV  
　　长期股权投资-其他股权投资 Long term equity investment - others *
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　　长期债券投资-债券投资 Long term securities investemnt - bonds P]}:E+E<.I  
　　长期债券投资-其他债权投资 Long term securities investment - others 9:RV5 Dt  
　　长期投资减值准备 Provision for long-term investment sV5k@1Y  
　　应收票据 Notes receivable Oz\J +  
　　应收股利 Dividends receivable r%=a:GdAg  
　　应收利息 Interest receivable yO8@.-jb  
　　应收帐款 Trade debtors r*mYtS  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q'H6oD`  
　　预付帐款 Prepayment %2D'NZS  
　　应收补贴款 Allowance receivable  K%%Ow  
　　其他应收款 Other debtors }T}c%p  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *wqR.n?  
　　其他流动资产 Other current assets 8Wtr, %82  
　　物资采购 Purchase In%FOPO  
　　原材料 Raw materials &,p6lbP  
　　包装物 Packing materials -ys/I,}<  
　　低值易耗品 Low value consumbles pK{G2]OK{U  
　　材料成本差异 Material cost difference ={o4lFe3v(  
　　自制半成品 Self-manufactured goods >J;J&]Olf  
　　库存商品 Finished goods ho^c#>81  
　　商品进销差价 Difference between purchase & sales of commodities [m< jM[w{  
　　委托加工物资 Consigned processiong material 9b-4BON{P  
　　委托代销商品 Consignment-out 0nI*9  
　　受托代销商品 Consignment-in UjunIKX+  
　　分期收款发出商品 Goods on instalment sales {
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　　存货跌价准备 Provision for obsolete stocks t`}=~/#`X  
　　待摊费用 Prepaid expenses obbg#,  
　　待处理流动资产损益 Unsettled G/L on current assets 7 w5l[a/  
　　待处理固定资产损益 Unsettled G/L on fixed assets .u7grC C  
　　委托贷款-本金 Consignment loan - principle dwvc;f-  
　　委托贷款-利息 Consignment loan - interest ;H% 'K  
　　委托贷款-减值准备 Consignment loan - provision [=.iJ5,{2  
　　固定资产-房屋建筑物 Fixed assets - Buildings j1Sjw6}GCH  
　　固定资产-机器设备 Fixed assets - Plant and machinery 15|gG<-  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p|0SA=?k"  
　　固定资产-运输设备 Fixed assets - Automobiles