[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 !Q[v"6?  
　　现金 Cash in hand K#+?oFo:  
　　银行存款 Cash in bank 5Rl\& G\  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities mi] WZlg$  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check v\,N"X(,  
　　其他货币资金-银行汇票 Other monetary assets - bank draft CIIjZ)T  
　　其他货币资金-信用卡 Other monetary assets - credit cards 0FOB5eBR  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit KZjh<sjX|  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment gQr+~O  
　　短期投资-股票投资 Investments - Short term - stocks tle`O)&uo  
　　短期投资-债券投资 Investments - Short term - bonds P)K$+oo  
　　短期投资-基金投资 Investments - Short term - funds U=bx30brh%  
　　短期投资-其他投资 Investments - Short term - others ~gpxK{  
　　短期投资跌价准备 Provision for short-term investment ?z1v_Jh  
　　长期股权投资-股票投资 Long term equity investment - stocks :rL%,o"  
　　长期股权投资-其他股权投资 Long term equity investment - others es*$/A  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 3Cj)
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　　长期债券投资-其他债权投资 Long term securities investment - others elR'e6Q  
　　长期投资减值准备 Provision for long-term investment ,Iyc0  
　　应收票据 Notes receivable -F
7F 6!s  
　　应收股利 Dividends receivable +b-ON@9]J`  
　　应收利息 Interest receivable e\C-a4[C8P  
　　应收帐款 Trade debtors W,@F!8  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |4mvB2r  
　　预付帐款 Prepayment -US:a8`  
　　应收补贴款 Allowance receivable vntJe^IaFd  
　　其他应收款 Other debtors /u
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0 SSdp<  
　　其他流动资产 Other current assets < ;Hb7p3N  
　　物资采购 Purchase (%fQhQ  
　　原材料 Raw materials Y2DL%'K^  
　　包装物 Packing materials 6o^>q&e}%  
　　低值易耗品 Low value consumbles <gwRE{6U  
　　材料成本差异 Material cost difference ;}+M2Ec51  
　　自制半成品 Self-manufactured goods NTt4sWP!I  
　　库存商品 Finished goods <uuumi-!%G  
　　商品进销差价 Difference between purchase & sales of commodities VwI  
　　委托加工物资 Consigned processiong material 6RbDc*  
　　委托代销商品 Consignment-out D;!sH?J@+  
　　受托代销商品 Consignment-in v8-My1toV  
　　分期收款发出商品 Goods on instalment sales ya&=UoI  
　　存货跌价准备 Provision for obsolete stocks mEJ7e#  
　　待摊费用 Prepaid expenses Z^V;B _  
　　待处理流动资产损益 Unsettled G/L on current assets */e$S[5  
　　待处理固定资产损益 Unsettled G/L on fixed assets G^ GIHd o  
　　委托贷款-本金 Consignment loan - principle %<>:$4U@]  
　　委托贷款-利息 Consignment loan - interest {P6Bfh7CZ  
　　委托贷款-减值准备 Consignment loan - provision \>5sW8P]H`  
　　固定资产-房屋建筑物 Fixed assets - Buildings iLnW5yy  
　　固定资产-机器设备 Fixed assets - Plant and machinery QDn_`c  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^# $IoW  
　　固定资产-运输设备 Fixed assets - Automobiles