[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 F H%yyT  
　　现金 Cash in hand 5j}@Of1pd  
　　银行存款 Cash in bank A6U6SvM;  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities S7SPc   
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ;zJ_apZ:{  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 4@W.{|2~  
　　其他货币资金-信用卡 Other monetary assets - credit cards |ITg-t  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment d*AV(g#B  
　　短期投资-股票投资 Investments - Short term - stocks PCIC*!{  
　　短期投资-债券投资 Investments - Short term - bonds ,}|V'y  
　　短期投资-基金投资 Investments - Short term - funds ,`Mlo  
　　短期投资-其他投资 Investments - Short term - others q{5Vq_s\  
　　短期投资跌价准备 Provision for short-term investment }}xR?+4A  
　　长期股权投资-股票投资 Long term equity investment - stocks \Q)~'P3  
　　长期股权投资-其他股权投资 Long term equity investment - others s3knh&'zb  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 6/n;u{|  
　　长期债券投资-其他债权投资 Long term securities investment - others _j2`#|oG  
　　长期投资减值准备 Provision for long-term investment $fn^i.  
　　应收票据 Notes receivable ]E3g8?L  
　　应收股利 Dividends receivable 0ib 6}L%  
　　应收利息 Interest receivable Ip0Zf?  
　　应收帐款 Trade debtors 0y1t
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors e,4G:V'NX  
　　预付帐款 Prepayment 2>r.[
  
　　应收补贴款 Allowance receivable So 5{E4[  
　　其他应收款 Other debtors tvH)I px  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors W>Kwl*Cis"  
　　其他流动资产 Other current assets ?@,:\ ,G  
　　物资采购 Purchase V,"'k<y  
　　原材料 Raw materials h}d7M55#|  
　　包装物 Packing materials  wb?hfe  
　　低值易耗品 Low value consumbles D|BN_ai9  
　　材料成本差异 Material cost difference Xg)yz~Ug  
　　自制半成品 Self-manufactured goods +Q9HsfX/  
　　库存商品 Finished goods ;K_B,@:'  
　　商品进销差价 Difference between purchase & sales of commodities Y\=:j7'  
　　委托加工物资 Consigned processiong material N?Z?g_a8  
　　委托代销商品 Consignment-out sd6Wmmo  
　　受托代销商品 Consignment-in OH(+]%B78  
　　分期收款发出商品 Goods on instalment sales :({<"H)!'  
　　存货跌价准备 Provision for obsolete stocks `fRy"44nR  
　　待摊费用 Prepaid expenses M#p,Z F  
　　待处理流动资产损益 Unsettled G/L on current assets zhe5i;M  
　　待处理固定资产损益 Unsettled G/L on fixed assets 7wnzef?)  
　　委托贷款-本金 Consignment loan - principle 5C&f-* Bh  
　　委托贷款-利息 Consignment loan - interest W7 E-j+2  
　　委托贷款-减值准备 Consignment loan - provision i@6 /#  
　　固定资产-房屋建筑物 Fixed assets - Buildings [4t KJ+v  
　　固定资产-机器设备 Fixed assets - Plant and machinery Gwy cSb1  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +OmSR*fA0  
　　固定资产-运输设备 Fixed assets - Automobiles