[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 yV~TfTJ  
　　现金 Cash in hand w%?Zb[!&  
　　银行存款 Cash in bank 3P
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities |KR8=-!7  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check GlHP`&;UH  
　　其他货币资金-银行汇票 Other monetary assets - bank draft X"jL  
　　其他货币资金-信用卡 Other monetary assets - credit cards qeW.
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit NX k~o!D  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment p[O\}MAd#  
　　短期投资-股票投资 Investments - Short term - stocks pO/vD~C>  
　　短期投资-债券投资 Investments - Short term - bonds 5DpvMhc_  
　　短期投资-基金投资 Investments - Short term - funds HUAbq }  
　　短期投资-其他投资 Investments - Short term - others J(G-c5&=  
　　短期投资跌价准备 Provision for short-term investment DfU]+;AE  
　　长期股权投资-股票投资 Long term equity investment - stocks ?I8r2M]  
　　长期股权投资-其他股权投资 Long term equity investment - others .=)[S5.BVq  
　　长期债券投资-债券投资 Long term securities investemnt - bonds e-Oz`qW~  
　　长期债券投资-其他债权投资 Long term securities investment - others NEUr w/  
　　长期投资减值准备 Provision for long-term investment >~0~h:M+  
　　应收票据 Notes receivable 'yosDT2{#  
　　应收股利 Dividends receivable <PFF\NE9  
　　应收利息 Interest receivable ~ulcLvm:i  
　　应收帐款 Trade debtors 48Jt5Jz_  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors V|hwT^h  
　　预付帐款 Prepayment r#A*{4wz  
　　应收补贴款 Allowance receivable EJP]E)  
　　其他应收款 Other debtors d[{!^,%x"  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors P5
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　　其他流动资产 Other current assets QE8`nMf  
　　物资采购 Purchase VJ8'T"^Hf  
　　原材料 Raw materials y^e3Gyk  
　　包装物 Packing materials G!`PP  
　　低值易耗品 Low value consumbles 2FW"uYA;6  
　　材料成本差异 Material cost difference 52 *ii  
　　自制半成品 Self-manufactured goods UlWm). b;v  
　　库存商品 Finished goods -dWg1`;  
　　商品进销差价 Difference between purchase & sales of commodities :L{*B$c  
　　委托加工物资 Consigned processiong material =it@U/  
　　委托代销商品 Consignment-out ]61Si~Z  
　　受托代销商品 Consignment-in ek.@ 0c  
　　分期收款发出商品 Goods on instalment sales aZ|?i }  
　　存货跌价准备 Provision for obsolete stocks `rXb:P7m{j  
　　待摊费用 Prepaid expenses Zb&pH~ 7  
　　待处理流动资产损益 Unsettled G/L on current assets c|d,:u#  
　　待处理固定资产损益 Unsettled G/L on fixed assets wMw}3qX$j  
　　委托贷款-本金 Consignment loan - principle @U4hq7xzV2  
　　委托贷款-利息 Consignment loan - interest v`c;1?=,q  
　　委托贷款-减值准备 Consignment loan - provision fJP *RVz  
　　固定资产-房屋建筑物 Fixed assets - Buildings cRMyYdJ o  
　　固定资产-机器设备 Fixed assets - Plant and machinery u|Oc+qA(  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures n!.=05OtX  
　　固定资产-运输设备 Fixed assets - Automobiles