[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 HQp\0NC]  
　　现金 Cash in hand 7bV(eV  
　　银行存款 Cash in bank pbCj ^  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities CdBpz/  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check vCvjb\S  
　　其他货币资金-银行汇票 Other monetary assets - bank draft a E|'%72g  
　　其他货币资金-信用卡 Other monetary assets - credit cards I+oe{#
:.  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit LTZ8Eu  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 8F>u6Y[P  
　　短期投资-股票投资 Investments - Short term - stocks Clz. p  
　　短期投资-债券投资 Investments - Short term - bonds yv[3&E?  
　　短期投资-基金投资 Investments - Short term - funds kM6i{{Q  
　　短期投资-其他投资 Investments - Short term - others rn$G.SMgz  
　　短期投资跌价准备 Provision for short-term investment 2xLEB&  
　　长期股权投资-股票投资 Long term equity investment - stocks (rmOv\hG9V  
　　长期股权投资-其他股权投资 Long term equity investment - others ,NO2{Ha$  
　　长期债券投资-债券投资 Long term securities investemnt - bonds l4s*+H$vd?  
　　长期债券投资-其他债权投资 Long term securities investment - others SND@#?hiO  
　　长期投资减值准备 Provision for long-term investment ol0i^d*9F  
　　应收票据 Notes receivable }SfS\b{|~  
　　应收股利 Dividends receivable Ux,?\Vd  
　　应收利息 Interest receivable ,.kJF4s&  
　　应收帐款 Trade debtors vAh'6Ob7r  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zG0]!A  
　　预付帐款 Prepayment vp 32}zeD  
　　应收补贴款 Allowance receivable t[e]AU[}  
　　其他应收款 Other debtors 0OXl`V`w  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3F?7oMNIh  
　　其他流动资产 Other current assets 4wMZNa<S
x  
　　物资采购 Purchase
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　　原材料 Raw materials M7[GwA[Z +  
　　包装物 Packing materials ZveNe~D7C  
　　低值易耗品 Low value consumbles /78zs-  
　　材料成本差异 Material cost difference }qw-> +nD  
　　自制半成品 Self-manufactured goods mtg=v@~  
　　库存商品 Finished goods ;AG&QdTMh  
　　商品进销差价 Difference between purchase & sales of commodities GE8.{
P  
　　委托加工物资 Consigned processiong material nt]'>eX_}  
　　委托代销商品 Consignment-out _Sg"|g  
　　受托代销商品 Consignment-in ?8w5tfN6t  
　　分期收款发出商品 Goods on instalment sales 3'Hz,qP  
　　存货跌价准备 Provision for obsolete stocks w%?Zb[!&  
　　待摊费用 Prepaid expenses " Xg~1)%  
　　待处理流动资产损益 Unsettled G/L on current assets "{S6iH)]8  
　　待处理固定资产损益 Unsettled G/L on fixed assets fsl ZJE  
　　委托贷款-本金 Consignment loan - principle PNz]L  
　　委托贷款-利息 Consignment loan - interest =F2`X#x_j  
　　委托贷款-减值准备 Consignment loan - provision /1v:eoF;  
　　固定资产-房屋建筑物 Fixed assets - Buildings Pn,>eD*g  
　　固定资产-机器设备 Fixed assets - Plant and machinery )Q 5 x
%  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures  0ijYE  
　　固定资产-运输设备 Fixed assets - Automobiles