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[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]

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离线jimson
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-08-01
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
国注册会计考试英文测试词汇整理 i.K!;E>  
  现金 Cash in hand 2T%sHp~qt  
  银行存款 Cash in bank H!FaI(YZl  
  其他货币资金-外埠存款Other monetary assets - cash in other cities f3vl=EA4|  
  其他货币资金-银行本票 Other monetary assets - cashier‘s check b&,Z mDJh  
  其他货币资金-银行汇票 Other monetary assets - bank draft N DI4EA~z  
  其他货币资金-信用卡 Other monetary assets - credit cards w"D1mI!L 7  
  其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y]~-S  
  其他货币资金-存出投资款 Other monetary assets - cash for investment 5s%e9x|kP  
  短期投资-股票投资 Investments - Short term - stocks TUGD!b{  
  短期投资-债券投资 Investments - Short term - bonds Xsn M}  
  短期投资-基金投资 Investments - Short term - funds (VkO[5j  
  短期投资-其他投资 Investments - Short term - others H #X*OJ  
  短期投资跌价准备 Provision for short-term investment :Eh}]_  
  长期股权投资-股票投资 Long term equity investment - stocks X% 99@qv  
  长期股权投资-其他股权投资 Long term equity investment - others -#<{3BJTrz  
  长期债券投资-债券投资 Long term securities investemnt - bonds 7r3CO<fb  
  长期债券投资-其他债权投资 Long term securities investment - others r4K_Wp  
  长期投资减值准备 Provision for long-term investment %Y/;jC Y  
  应收票据 Notes receivable 1W.oRD&8j/  
  应收股利 Dividends receivable c#?~1@=  
  应收利息 Interest receivable q|klsup  
  应收帐款 Trade debtors ,[N(XstI  
  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z9h4 pd  
  预付帐款 Prepayment c9@3=6S/  
  应收补贴款 Allowance receivable WAuT`^"u  
  其他应收款 Other debtors 9%R"(X)  
  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fwx^?/5j  
  其他流动资产 Other current assets (-;(wCEE  
  物资采购 Purchase 'b[O-6v  
  原材料 Raw materials [SKDsJRPP  
  包装物 Packing materials y% !.:7Y  
  低值易耗品 Low value consumbles 7F2:'3SQ  
  材料成本差异 Material cost difference jpXbFWgN  
  自制半成品 Self-manufactured goods ; X+.Ag  
  库存商品 Finished goods f `b6E J  
  商品进销差价 Difference between purchase & sales of commodities Bn.R,B0PL  
  委托加工物资 Consigned processiong material W4#DeT  
  委托代销商品 Consignment-out h1B_*L   
  受托代销商品 Consignment-in ,\\=f#c=  
  分期收款发出商品 Goods on instalment sales #5^OO ou|  
  存货跌价准备 Provision for obsolete stocks wmMn1q0F  
  待摊费用 Prepaid expenses @qWClr{`  
  待处理流动资产损益 Unsettled G/L on current assets 2A*,9S|Y  
  待处理固定资产损益 Unsettled G/L on fixed assets 2=<,#7zlJ  
  委托贷款-本金 Consignment loan - principle ] fA5D)/m<  
  委托贷款-利息 Consignment loan - interest xIb{*)BUwc  
  委托贷款-减值准备 Consignment loan - provision <JXHg, Q  
  固定资产-房屋建筑物 Fixed assets - Buildings p_zVrlV b  
  固定资产-机器设备 Fixed assets - Plant and machinery >po l'=  
  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures TR ` C|TV>  
  固定资产-运输设备 Fixed assets - Automobiles
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