[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 3d \bB !  
　　现金 Cash in hand o-49o5:1  
　　银行存款 Cash in bank 5a_1x|Fhi  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities <r_ldkZ  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check D4[t@*m>7  
　　其他货币资金-银行汇票 Other monetary assets - bank draft zQ5'q  
　　其他货币资金-信用卡 Other monetary assets - credit cards m+,a=sR  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit \V}?
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment Q]66v$  
　　短期投资-股票投资 Investments - Short term - stocks qm8[ ^jO&  
　　短期投资-债券投资 Investments - Short term - bonds Fvl_5l  
　　短期投资-基金投资 Investments - Short term - funds `WX @1 ]m  
　　短期投资-其他投资 Investments - Short term - others P!
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　　短期投资跌价准备 Provision for short-term investment P>Pw;[b>O  
　　长期股权投资-股票投资 Long term equity investment - stocks DzH1q r  
　　长期股权投资-其他股权投资 Long term equity investment - others 1VH7z  
　　长期债券投资-债券投资 Long term securities investemnt - bonds *7`;{O  
　　长期债券投资-其他债权投资 Long term securities investment - others 4IIe1 .{  
　　长期投资减值准备 Provision for long-term investment T =_Hd  
　　应收票据 Notes receivable -NHc~=m  
　　应收股利 Dividends receivable #jbo! wdg  
　　应收利息 Interest receivable
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　　应收帐款 Trade debtors QGn3xM66  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %^kBcId  
　　预付帐款 Prepayment -n+=[M  
　　应收补贴款 Allowance receivable eM{,B  
　　其他应收款 Other debtors %h(J+_"L6  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4ZSc'9e9  
　　其他流动资产 Other current assets FK{Vnj0  
　　物资采购 Purchase ~*ST fyFw  
　　原材料 Raw materials 2E;UHR  
　　包装物 Packing materials 7c5+8k3  
　　低值易耗品 Low value consumbles Fzt{^%\`  
　　材料成本差异 Material cost difference MB%yC]w8  
　　自制半成品 Self-manufactured goods #px74EeI\  
　　库存商品 Finished goods Wz;7 |UC  
　　商品进销差价 Difference between purchase & sales of commodities NirG99kyo  
　　委托加工物资 Consigned processiong material .T#h5[S2x  
　　委托代销商品 Consignment-out }f?$QSF  
　　受托代销商品 Consignment-in :bNqK0[rS  
　　分期收款发出商品 Goods on instalment sales 8t25wPlx  
　　存货跌价准备 Provision for obsolete stocks f#FAi3  
　　待摊费用 Prepaid expenses L9W'TvTwo  
　　待处理流动资产损益 Unsettled G/L on current assets fX^<H_1$G  
　　待处理固定资产损益 Unsettled G/L on fixed assets E g$ I  
　　委托贷款-本金 Consignment loan - principle 4l_!OUvt  
　　委托贷款-利息 Consignment loan - interest {mr!
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　　委托贷款-减值准备 Consignment loan - provision =c8xg/  
　　固定资产-房屋建筑物 Fixed assets - Buildings =CgcRxng  
　　固定资产-机器设备 Fixed assets - Plant and machinery RoS&oGYqR  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PFq1Zai}n|  
　　固定资产-运输设备 Fixed assets - Automobiles