[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 NiwJ$Ah~X  
　　现金 Cash in hand ^u u)
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　　银行存款 Cash in bank B!=JRfT  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities G6N$^HkW?  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check eJB !|  
　　其他货币资金-银行汇票 Other monetary assets - bank draft YJlpP0;++  
　　其他货币资金-信用卡 Other monetary assets - credit cards lkWID  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit |d* K'+  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment IQFt4{aK3  
　　短期投资-股票投资 Investments - Short term - stocks fXPD^}?Ux4  
　　短期投资-债券投资 Investments - Short term - bonds H h4G3h0  
　　短期投资-基金投资 Investments - Short term - funds n_Ht{2I  
　　短期投资-其他投资 Investments - Short term - others p= Nord  
　　短期投资跌价准备 Provision for short-term investment (Z YGfX  
　　长期股权投资-股票投资 Long term equity investment - stocks %d5;JEgA:g  
　　长期股权投资-其他股权投资 Long term equity investment - others B*+3A!{s  
　　长期债券投资-债券投资 Long term securities investemnt - bonds btC0w^5  
　　长期债券投资-其他债权投资 Long term securities investment - others |=7ouFl  
　　长期投资减值准备 Provision for long-term investment 8#gS{  
　　应收票据 Notes receivable *uAsKU  
　　应收股利 Dividends receivable /-ebx~FX&  
　　应收利息 Interest receivable qV%t[>  
　　应收帐款 Trade debtors zW`$T88~  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?NZKu6  
　　预付帐款 Prepayment &R54?u^A  
　　应收补贴款 Allowance receivable %rpJZ t  
　　其他应收款 Other debtors D@V1}/$UoN  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G: f\wK[  
　　其他流动资产 Other current assets -S]yXZ  
　　物资采购 Purchase "5]Fl8c?  
　　原材料 Raw materials g0m6D:f  
　　包装物 Packing materials Z&hzsJK{m$  
　　低值易耗品 Low value consumbles 4~Ptn/ g  
　　材料成本差异 Material cost difference q c}r.'p  
　　自制半成品 Self-manufactured goods qRg^Bp'VD#  
　　库存商品 Finished goods B
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　　商品进销差价 Difference between purchase & sales of commodities v$R+5_@[l  
　　委托加工物资 Consigned processiong material UXz0HRRS0  
　　委托代销商品 Consignment-out x.rOP_rs  
　　受托代销商品 Consignment-in m>
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　　分期收款发出商品 Goods on instalment sales 6&pI{  
　　存货跌价准备 Provision for obsolete stocks "HRoS#|\  
　　待摊费用 Prepaid expenses pA(B~9WQ  
　　待处理流动资产损益 Unsettled G/L on current assets ~Qzb<^9]  
　　待处理固定资产损益 Unsettled G/L on fixed assets @V/Lqia  
　　委托贷款-本金 Consignment loan - principle bWN%dn$$M  
　　委托贷款-利息 Consignment loan - interest '-sAi  
　　委托贷款-减值准备 Consignment loan - provision h)[{{JSf  
　　固定资产-房屋建筑物 Fixed assets - Buildings Vy;f4;I{  
　　固定资产-机器设备 Fixed assets - Plant and machinery =HT:p:S  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MS~c  $  
　　固定资产-运输设备 Fixed assets - Automobiles