[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 (j cLzq  
　　现金 Cash in hand HPU7 `b4  
　　银行存款 Cash in bank H]}- U8}sp  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities wN*e6dOF  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check tfdP#1E  
　　其他货币资金-银行汇票 Other monetary assets - bank draft H:0-.a^ZS  
　　其他货币资金-信用卡 Other monetary assets - credit cards *D|6g|Hb  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit  snN1  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment w0Us8JNGz  
　　短期投资-股票投资 Investments - Short term - stocks /#Ew{RvW'  
　　短期投资-债券投资 Investments - Short term - bonds F.T~txQ~u  
　　短期投资-基金投资 Investments - Short term - funds Z\@vN[[  
　　短期投资-其他投资 Investments - Short term - others  {kmaMP  
　　短期投资跌价准备 Provision for short-term investment yqB{QFXO  
　　长期股权投资-股票投资 Long term equity investment - stocks wd1*wt  
　　长期股权投资-其他股权投资 Long term equity investment - others _c%~\LOk  
　　长期债券投资-债券投资 Long term securities investemnt - bonds aY"qEH7]  
　　长期债券投资-其他债权投资 Long term securities investment - others . vYGJ8(P  
　　长期投资减值准备 Provision for long-term investment (*hA0&n  
　　应收票据 Notes receivable g]d@X_ &D  
　　应收股利 Dividends receivable xu_Tocvop  
　　应收利息 Interest receivable 4jar5Mz  
　　应收帐款 Trade debtors C~6aX/:  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9hLPo  
　　预付帐款 Prepayment ZtB0:'o;  
　　应收补贴款 Allowance receivable tCA |sN  
　　其他应收款 Other debtors |w\D6d]o  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'kYV}rq;l  
　　其他流动资产 Other current assets DhB:8/J  
　　物资采购 Purchase f^0vkWI2  
　　原材料 Raw materials F,4Q  
　　包装物 Packing materials NB16O!r  
　　低值易耗品 Low value consumbles 6 rmK_Y  
　　材料成本差异 Material cost difference &_!BMzp 4  
　　自制半成品 Self-manufactured goods ,`H=
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　　库存商品 Finished goods /T_tI R>  
　　商品进销差价 Difference between purchase & sales of commodities ~~kIA"U  
　　委托加工物资 Consigned processiong material ^=W%G^jJy  
　　委托代销商品 Consignment-out ^DIN(0u)  
　　受托代销商品 Consignment-in EmY8AN(*  
　　分期收款发出商品 Goods on instalment sales ty/jTo}  
　　存货跌价准备 Provision for obsolete stocks Tk+\Biq   
　　待摊费用 Prepaid expenses "
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　　待处理流动资产损益 Unsettled G/L on current assets !Ng^k>*h  
　　待处理固定资产损益 Unsettled G/L on fixed assets /&ph-4\i  
　　委托贷款-本金 Consignment loan - principle @ tp/0E?  
　　委托贷款-利息 Consignment loan - interest 1!=$3]l0Lj  
　　委托贷款-减值准备 Consignment loan - provision
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　　固定资产-房屋建筑物 Fixed assets - Buildings ^S, "iV  
　　固定资产-机器设备 Fixed assets - Plant and machinery ~r@'kUXKK  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !y*V;J  
　　固定资产-运输设备 Fixed assets - Automobiles