[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 w7"&\8a  
　　现金 Cash in hand Q~#[_Upkc  
　　银行存款 Cash in bank US2Tdmy@05  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities FF'Ul4y  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check cjyb:gAO  
　　其他货币资金-银行汇票 Other monetary assets - bank draft [D= KI&@&O  
　　其他货币资金-信用卡 Other monetary assets - credit cards 1
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ("T8mt[w>  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment +~l`rJ  
　　短期投资-股票投资 Investments - Short term - stocks a0*qK)gH  
　　短期投资-债券投资 Investments - Short term - bonds ~9h/{$  
　　短期投资-基金投资 Investments - Short term - funds yIG*  
　　短期投资-其他投资 Investments - Short term - others nA 5-P}  
　　短期投资跌价准备 Provision for short-term investment h$#zuqm  
　　长期股权投资-股票投资 Long term equity investment - stocks e,I{+^P  
　　长期股权投资-其他股权投资 Long term equity investment - others ,?(IRiq%  
　　长期债券投资-债券投资 Long term securities investemnt - bonds NI)q<@ju
 
　　长期债券投资-其他债权投资 Long term securities investment - others u
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　　长期投资减值准备 Provision for long-term investment /aX#j`PrH  
　　应收票据 Notes receivable e}bY 9  
　　应收股利 Dividends receivable o:nh3K/YJ  
　　应收利息 Interest receivable ]~J.YX9ST  
　　应收帐款 Trade debtors 4M3{P  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors i48Tb7Rx~n  
　　预付帐款 Prepayment 3oE3bBj  
　　应收补贴款 Allowance receivable 6j5?&)xJ  
　　其他应收款 Other debtors t}A n:  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DY'1#$;  
　　其他流动资产 Other current assets zbyJ5~  
　　物资采购 Purchase Yt#e[CYnu  
　　原材料 Raw materials y+K21(z .  
　　包装物 Packing materials / Q*c
yLv  
　　低值易耗品 Low value consumbles wML5T+  
　　材料成本差异 Material cost difference ]xf|xs  
　　自制半成品 Self-manufactured goods WlfS|/\%V^  
　　库存商品 Finished goods ]id5jVY  
　　商品进销差价 Difference between purchase & sales of commodities x"xtILrI  
　　委托加工物资 Consigned processiong material 69K*]s   
　　委托代销商品 Consignment-out .>bvI1  
　　受托代销商品 Consignment-in DX)T}V&mP  
　　分期收款发出商品 Goods on instalment sales = h/0k y  
　　存货跌价准备 Provision for obsolete stocks +'fdAc:5',  
　　待摊费用 Prepaid expenses 'l`T(_zL\%  
　　待处理流动资产损益 Unsettled G/L on current assets =`y.L5  
　　待处理固定资产损益 Unsettled G/L on fixed assets Xh*p\ $  
　　委托贷款-本金 Consignment loan - principle "i3Q)$"S  
　　委托贷款-利息 Consignment loan - interest fsVQZ$h73  
　　委托贷款-减值准备 Consignment loan - provision Tx!
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　　固定资产-房屋建筑物 Fixed assets - Buildings '@Q aeFm  
　　固定资产-机器设备 Fixed assets - Plant and machinery H;nq4;^yK  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .-W_m7&}  
　　固定资产-运输设备 Fixed assets - Automobiles