[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 /I'u/{KB  
　　现金 Cash in hand Y{vwOs  
　　银行存款 Cash in bank Q4Fq=kTE  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 1]Q 2qs  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check Du:p!nO  
　　其他货币资金-银行汇票 Other monetary assets - bank draft fGf-fh;s  
　　其他货币资金-信用卡 Other monetary assets - credit cards 'z}M[h K]  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit [Am`5&J  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Wk #h,p3  
　　短期投资-股票投资 Investments - Short term - stocks zX [r  
　　短期投资-债券投资 Investments - Short term - bonds 4:&qTY)H  
　　短期投资-基金投资 Investments - Short term - funds F4E3c4 81  
　　短期投资-其他投资 Investments - Short term - others }BdVD t  
　　短期投资跌价准备 Provision for short-term investment ITIj=!F*  
　　长期股权投资-股票投资 Long term equity investment - stocks L'XdX\5  
　　长期股权投资-其他股权投资 Long term equity investment - others z<%g #bo  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ()M@3={R  
　　长期债券投资-其他债权投资 Long term securities investment - others o.3YM.B#  
　　长期投资减值准备 Provision for long-term investment ?koxt44  
　　应收票据 Notes receivable FaE#\Q  
　　应收股利 Dividends receivable M&/aJRBS  
　　应收利息 Interest receivable _gm?FxV:  
　　应收帐款 Trade debtors )HX:U0
 
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )R8%'X;U  
　　预付帐款 Prepayment \!JS 7!+  
　　应收补贴款 Allowance receivable pq[X)]z|  
　　其他应收款 Other debtors %aH$Tb%`hc  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VkDS&g~Ws  
　　其他流动资产 Other current assets gFs/012{  
　　物资采购 Purchase T3 9C lH  
　　原材料 Raw materials a=*ALd_&0  
　　包装物 Packing materials ]osx.  
　　低值易耗品 Low value consumbles -*%!q$ :  
　　材料成本差异 Material cost difference F|?+>c1}  
　　自制半成品 Self-manufactured goods &^7uv0M<y  
　　库存商品 Finished goods WVWS7N\  
　　商品进销差价 Difference between purchase & sales of commodities m io1kDq<  
　　委托加工物资 Consigned processiong material :
Wg-@d  
　　委托代销商品 Consignment-out J,0pe\5  
　　受托代销商品 Consignment-in HS\3)Ooj>  
　　分期收款发出商品 Goods on instalment sales 'ZC}9=_g  
　　存货跌价准备 Provision for obsolete stocks y=9Dxst"V  
　　待摊费用 Prepaid expenses aM{@1mBm  
　　待处理流动资产损益 Unsettled G/L on current assets & &" 'dL  
　　待处理固定资产损益 Unsettled G/L on fixed assets nx-1*  
　　委托贷款-本金 Consignment loan - principle 7"F|6JP"$c  
　　委托贷款-利息 Consignment loan - interest ~mK-8U4>K,  
　　委托贷款-减值准备 Consignment loan - provision i}`_H^  
　　固定资产-房屋建筑物 Fixed assets - Buildings d]CviQUq  
　　固定资产-机器设备 Fixed assets - Plant and machinery =@JS88+  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +[whh  
　　固定资产-运输设备 Fixed assets - Automobiles