[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 (/{bJt~b  
　　现金 Cash in hand EDF0q i  
　　银行存款 Cash in bank z"FxKN~Z  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Re*~C:  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check m)r,  
　　其他货币资金-银行汇票 Other monetary assets - bank draft G%K&f1q%  
　　其他货币资金-信用卡 Other monetary assets - credit cards y,q n9  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit e:T9f('  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment $ IdU  
　　短期投资-股票投资 Investments - Short term - stocks <B @z>V  
　　短期投资-债券投资 Investments - Short term - bonds M<Dvhy[  
　　短期投资-基金投资 Investments - Short term - funds _({wJ$aYC  
　　短期投资-其他投资 Investments - Short term - others Mfdkv J'  
　　短期投资跌价准备 Provision for short-term investment  <$K7f  
　　长期股权投资-股票投资 Long term equity investment - stocks )/2TU]/
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　　长期股权投资-其他股权投资 Long term equity investment - others 4jjo%N  
　　长期债券投资-债券投资 Long term securities investemnt - bonds \}YAQ'T  
　　长期债券投资-其他债权投资 Long term securities investment - others >Dz8+y  
　　长期投资减值准备 Provision for long-term investment ^_W] @m2  
　　应收票据 Notes receivable $)6M@S  
　　应收股利 Dividends receivable ]AN%#1++U  
　　应收利息 Interest receivable 5Ux=5a  
　　应收帐款 Trade debtors -e0?1.A$  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ([7XtG/?  
　　预付帐款 Prepayment *,=8x\Shp  
　　应收补贴款 Allowance receivable 10N0?K"  
　　其他应收款 Other debtors 6(E
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8CH9&N5W5t  
　　其他流动资产 Other current assets "}oo`+]Cq  
　　物资采购 Purchase g*w}
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　　原材料 Raw materials
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　　包装物 Packing materials )XoMOz  
　　低值易耗品 Low value consumbles cu)B!#<!&  
　　材料成本差异 Material cost difference K;>9K'n  
　　自制半成品 Self-manufactured goods 19%zcYTe  
　　库存商品 Finished goods ~w.y9)",  
　　商品进销差价 Difference between purchase & sales of commodities =p:~sn#  
　　委托加工物资 Consigned processiong material } na@gn  
　　委托代销商品 Consignment-out Deq@T {  
　　受托代销商品 Consignment-in 4RH>i+)pS\  
　　分期收款发出商品 Goods on instalment sales ;*=7>"o'`  
　　存货跌价准备 Provision for obsolete stocks t5P 8?q\  
　　待摊费用 Prepaid expenses 8m[o*E.4F  
　　待处理流动资产损益 Unsettled G/L on current assets V`1x!
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　　待处理固定资产损益 Unsettled G/L on fixed assets #wkSru&LS  
　　委托贷款-本金 Consignment loan - principle b S'dXP  
　　委托贷款-利息 Consignment loan - interest %Z-xh<&  
　　委托贷款-减值准备 Consignment loan - provision MIN}5kc<  
　　固定资产-房屋建筑物 Fixed assets - Buildings NW&2ca  
　　固定资产-机器设备 Fixed assets - Plant and machinery  D@]/%;  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !"'6$"U\K  
　　固定资产-运输设备 Fixed assets - Automobiles