[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 gJu/{:y^  
　　现金 Cash in hand I(6%'s2  
　　银行存款 Cash in bank dz#"9i5b  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Zl5DlRuw  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check h#zm+([B*  
　　其他货币资金-银行汇票 Other monetary assets - bank draft h),;j`PrC  
　　其他货币资金-信用卡 Other monetary assets - credit cards IQBL;=.J.  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit tN{0C/B9  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment |1wZ`wGZ:L  
　　短期投资-股票投资 Investments - Short term - stocks dwn|1%D  
　　短期投资-债券投资 Investments - Short term - bonds kV8R.Baf3  
　　短期投资-基金投资 Investments - Short term - funds ` k] TOc  
　　短期投资-其他投资 Investments - Short term - others mLq0;uGL|  
　　短期投资跌价准备 Provision for short-term investment wo9R:kQ  
　　长期股权投资-股票投资 Long term equity investment - stocks hx^@aI
 
　　长期股权投资-其他股权投资 Long term equity investment - others uN
f'Zeo  
　　长期债券投资-债券投资 Long term securities investemnt - bonds cJSNV*<  
　　长期债券投资-其他债权投资 Long term securities investment - others Wi$?k{C  
　　长期投资减值准备 Provision for long-term investment 1XS~b-St  
　　应收票据 Notes receivable -IIrrY O  
　　应收股利 Dividends receivable oX6Cd:c-  
　　应收利息 Interest receivable pll5m7[  
　　应收帐款 Trade debtors ^(Gl$GC$Mu  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _3 !s{  
　　预付帐款 Prepayment :/->m6C`0  
　　应收补贴款 Allowance receivable 0,0WdJAe  
　　其他应收款 Other debtors H8HH) ^  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6~ET@"0uK  
　　其他流动资产 Other current assets
0o/;cBH  
　　物资采购 Purchase o=VZ7]  
　　原材料 Raw materials F]OWqUV  
　　包装物 Packing materials 6X ]I`e  
　　低值易耗品 Low value consumbles e,XT(KY  
　　材料成本差异 Material cost difference >u%B n\G  
　　自制半成品 Self-manufactured goods #cR5k@  
　　库存商品 Finished goods X>dQK4!R  
　　商品进销差价 Difference between purchase & sales of commodities 8Ogg(uS70'  
　　委托加工物资 Consigned processiong material :MDFTw~|  
　　委托代销商品 Consignment-out ''2:ZXX  
　　受托代销商品 Consignment-in _WV13pnRu  
　　分期收款发出商品 Goods on instalment sales %4VM"C4[  
　　存货跌价准备 Provision for obsolete stocks j\#)'>"  
　　待摊费用 Prepaid expenses qPu?rU{2  
　　待处理流动资产损益 Unsettled G/L on current assets `~axOp9N  
　　待处理固定资产损益 Unsettled G/L on fixed assets .yDR2sW  
　　委托贷款-本金 Consignment loan - principle kb-XEJ}L  
　　委托贷款-利息 Consignment loan - interest L `2{H%J`  
　　委托贷款-减值准备 Consignment loan - provision y Jx,4be  
　　固定资产-房屋建筑物 Fixed assets - Buildings <a CzB7x  
　　固定资产-机器设备 Fixed assets - Plant and machinery *h?*RUQ  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures VU\G49  
　　固定资产-运输设备 Fixed assets - Automobiles