[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 \$Wpt#V  
　　现金 Cash in hand wW)(mY?   
　　银行存款 Cash in bank OM\1TD/-  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities {CBb^BP  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check F ibZT1-k  
　　其他货币资金-银行汇票 Other monetary assets - bank draft _[ Imwu}  
　　其他货币资金-信用卡 Other monetary assets - credit cards h ka_Fo  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit *DfOm`m  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment -wg}X-'z0  
　　短期投资-股票投资 Investments - Short term - stocks >|kD(}Axf  
　　短期投资-债券投资 Investments - Short term - bonds Q]N&^ E  
　　短期投资-基金投资 Investments - Short term - funds T~Bj],k_  
　　短期投资-其他投资 Investments - Short term - others KHHYk>FR  
　　短期投资跌价准备 Provision for short-term investment !\BZ_guz  
　　长期股权投资-股票投资 Long term equity investment - stocks kV?fie<\)  
　　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 -q{N1?tcy  
　　长期债券投资-其他债权投资 Long term securities investment - others Y01!D"{\  
　　长期投资减值准备 Provision for long-term investment $'Mf$h  
　　应收票据 Notes receivable .|R4E  
　　应收股利 Dividends receivable O |P<s+  
　　应收利息 Interest receivable H2Wlgt  
　　应收帐款 Trade debtors Sm4B
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B^P&+,\[}  
　　预付帐款 Prepayment H#;*kc a4  
　　应收补贴款 Allowance receivable /R=MX>JA;  
　　其他应收款 Other debtors _Wg}#r  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors sV%DX5@  
　　其他流动资产 Other current assets (M$>*O3SR  
　　物资采购 Purchase o|z@h][(l(  
　　原材料 Raw materials b6f OHy  
　　包装物 Packing materials V27RK-.N!  
　　低值易耗品 Low value consumbles o68i0aFW  
　　材料成本差异 Material cost difference jUA~}DVD  
　　自制半成品 Self-manufactured goods HFy9b|pjy  
　　库存商品 Finished goods .aY$-Y<  
　　商品进销差价 Difference between purchase & sales of commodities KU` *LB:  
　　委托加工物资 Consigned processiong material G|1.qHP[F  
　　委托代销商品 Consignment-out X=] utn  
　　受托代销商品 Consignment-in Jk\-e`eE  
　　分期收款发出商品 Goods on instalment sales >rEZ$h  
　　存货跌价准备 Provision for obsolete stocks b}0h()v  
　　待摊费用 Prepaid expenses \uPz
j_kU6  
　　待处理流动资产损益 Unsettled G/L on current assets bT2G G  
　　待处理固定资产损益 Unsettled G/L on fixed assets &Z]}rn  
　　委托贷款-本金 Consignment loan - principle qovsM
M  
　　委托贷款-利息 Consignment loan - interest
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　　委托贷款-减值准备 Consignment loan - provision 3[fm|aU  
　　固定资产-房屋建筑物 Fixed assets - Buildings 2Wluc37  
　　固定资产-机器设备 Fixed assets - Plant and machinery YWH>tt9  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures L7 }nmP>aR  
　　固定资产-运输设备 Fixed assets - Automobiles