[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 jI/#NCKE  
　　现金 Cash in hand 7x=-1wbi  
　　银行存款 Cash in bank 0g'MFS  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities XcFu:B  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check rczwxWK  
　　其他货币资金-银行汇票 Other monetary assets - bank draft a! gj_  
　　其他货币资金-信用卡 Other monetary assets - credit cards UX24*0`\~  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Uc<BLu;  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment r;~7$B)  
　　短期投资-股票投资 Investments - Short term - stocks v`&>m'  
　　短期投资-债券投资 Investments - Short term - bonds blx"WVqo  
　　短期投资-基金投资 Investments - Short term - funds p
}]K0F!  
　　短期投资-其他投资 Investments - Short term - others sW]>#e  
　　短期投资跌价准备 Provision for short-term investment M#}k@ ;L3  
　　长期股权投资-股票投资 Long term equity investment - stocks VXPsYR&  
　　长期股权投资-其他股权投资 Long term equity investment - others E3V_qT8  
　　长期债券投资-债券投资 Long term securities investemnt - bonds =xjtPmZ5X  
　　长期债券投资-其他债权投资 Long term securities investment - others +!/pzoWpE  
　　长期投资减值准备 Provision for long-term investment s:xt4<  
　　应收票据 Notes receivable p'4ZcCW?f  
　　应收股利 Dividends receivable |
33_="  
　　应收利息 Interest receivable K!a7Hg  
　　应收帐款 Trade debtors /lLG
|aAe  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3[UaK`/1C  
　　预付帐款 Prepayment *#.Ku(C+  
　　应收补贴款 Allowance receivable Lvb'qZ6n  
　　其他应收款 Other debtors nmw#4yHYy:  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Hy1pIUsx  
　　其他流动资产 Other current assets .A F94OlE/  
　　物资采购 Purchase R i/D>[  
　　原材料 Raw materials N Qx>u  
　　包装物 Packing materials )O,+'w?  
　　低值易耗品 Low value consumbles W~& QcSWqD  
　　材料成本差异 Material cost difference F;ELsg  
　　自制半成品 Self-manufactured goods zP>=K  
　　库存商品 Finished goods ]#;u]  
　　商品进销差价 Difference between purchase & sales of commodities ZMEYF!jN  
　　委托加工物资 Consigned processiong material =>*9"k%m  
　　委托代销商品 Consignment-out LIRL`xU7  
　　受托代销商品 Consignment-in 9w <k1j  
　　分期收款发出商品 Goods on instalment sales |@rYh-5  
　　存货跌价准备 Provision for obsolete stocks ~p{ fl?  
　　待摊费用 Prepaid expenses %GigRA@no  
　　待处理流动资产损益 Unsettled G/L on current assets 5Z_aN|Xn  
　　待处理固定资产损益 Unsettled G/L on fixed assets #]2,1dJ  
　　委托贷款-本金 Consignment loan - principle V^kl_!@  
　　委托贷款-利息 Consignment loan - interest Tffdm  
　　委托贷款-减值准备 Consignment loan - provision vMYEP_lhK,  
　　固定资产-房屋建筑物 Fixed assets - Buildings Na.)!h_Kn'  
　　固定资产-机器设备 Fixed assets - Plant and machinery r)gtx!bx  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 72\o6{BiC  
　　固定资产-运输设备 Fixed assets - Automobiles