[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 i.K!;E>  
　　现金 Cash in hand 2T%sHp~qt  
　　银行存款 Cash in bank H!FaI(YZl  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities f3vl=EA4|  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check b&,ZmDJh  
　　其他货币资金-银行汇票 Other monetary assets - bank draft N DI4EA~z  
　　其他货币资金-信用卡 Other monetary assets - credit cards w"D1mI!L 7  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y]~-S
 
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 5s%e9x|kP  
　　短期投资-股票投资 Investments - Short term - stocks TUGD!b{  
　　短期投资-债券投资 Investments - Short term - bonds Xsn M}  
　　短期投资-基金投资 Investments - Short term - funds (VkO[5j  
　　短期投资-其他投资 Investments - Short term - others H#X*OJ  
　　短期投资跌价准备 Provision for short-term investment :Eh}]_  
　　长期股权投资-股票投资 Long term equity investment - stocks X% 99@qv  
　　长期股权投资-其他股权投资 Long term equity investment - others -#<{3BJTrz  
　　长期债券投资-债券投资 Long term securities investemnt - bonds
7r3CO<fb  
　　长期债券投资-其他债权投资 Long term securities investment - others r4K_Wp  
　　长期投资减值准备 Provision for long-term investment %Y/;jCY  
　　应收票据 Notes receivable 1W.oRD&8j/  
　　应收股利 Dividends receivable c#
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　　应收利息 Interest receivable q|klsup  
　　应收帐款 Trade debtors ,[N(XstI  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z9h4 pd  
　　预付帐款 Prepayment c9@3=6S/  
　　应收补贴款 Allowance receivable WAuT`^"u  
　　其他应收款 Other debtors 9%R"(X)  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fwx^?/5j  
　　其他流动资产 Other current assets (-;(wCEE  
　　物资采购 Purchase 'b[O-6v  
　　原材料 Raw materials [SKDsJRPP  
　　包装物 Packing materials y% !.:7Y  
　　低值易耗品 Low value consumbles 7F2:'3SQ  
　　材料成本差异 Material cost difference jpXbFWgN  
　　自制半成品 Self-manufactured goods ;X+.Ag  
　　库存商品 Finished goods f `b6E J  
　　商品进销差价 Difference between purchase & sales of commodities Bn.R,B0PL  
　　委托加工物资 Consigned processiong material W4#DeT  
　　委托代销商品 Consignment-out h1B_*L   
　　受托代销商品 Consignment-in ,\\=f#c=  
　　分期收款发出商品 Goods on instalment sales #5^OO ou|  
　　存货跌价准备 Provision for obsolete stocks wmMn1q0F  
　　待摊费用 Prepaid expenses @qWClr{`  
　　待处理流动资产损益 Unsettled G/L on current assets 2A*,9S|Y  
　　待处理固定资产损益 Unsettled G/L on fixed assets 2=<,#7zlJ  
　　委托贷款-本金 Consignment loan - principle ] fA5D)/m<  
　　委托贷款-利息 Consignment loan - interest xIb{*)BUwc  
　　委托贷款-减值准备 Consignment loan - provision <JXHg,Q  
　　固定资产-房屋建筑物 Fixed assets - Buildings p_zVrlV b  
　　固定资产-机器设备 Fixed assets - Plant and machinery >po l
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures TR ` C|TV>  
　　固定资产-运输设备 Fixed assets - Automobiles