[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 MzF,is  
　　现金 Cash in hand .  LeS-  
　　银行存款 Cash in bank >M^:x-mib  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities n[\L6}  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check nfh<3v|kvR  
　　其他货币资金-银行汇票 Other monetary assets - bank draft / 2MhP=
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　　其他货币资金-信用卡 Other monetary assets - credit cards ),H1z`c&I  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit E85TCS1  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment SeuDJxqopD  
　　短期投资-股票投资 Investments - Short term - stocks !Ej?9 LHo  
　　短期投资-债券投资 Investments - Short term - bonds Oj8D+sC{  
　　短期投资-基金投资 Investments - Short term - funds Gn4XVzB`O  
　　短期投资-其他投资 Investments - Short term - others PmQeO*f+  
　　短期投资跌价准备 Provision for short-term investment Zzmo7kFx3  
　　长期股权投资-股票投资 Long term equity investment - stocks (a"/cH  
　　长期股权投资-其他股权投资 Long term equity investment - others }{mS"  
　　长期债券投资-债券投资 Long term securities investemnt - bonds E
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　　长期债券投资-其他债权投资 Long term securities investment - others %S^:5#9  
　　长期投资减值准备 Provision for long-term investment z\YLO%Mm  
　　应收票据 Notes receivable goNDS5}  
　　应收股利 Dividends receivable >8&fFq  
　　应收利息 Interest receivable I8|"h8\  
　　应收帐款 Trade debtors v1/Y0  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ilZQ/hOBH  
　　预付帐款 Prepayment ?5F;4oR2g  
　　应收补贴款 Allowance receivable 93
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　　其他应收款 Other debtors fcy4?SQ.<i  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zjSHa'9*  
　　其他流动资产 Other current assets 
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　　物资采购 Purchase +pQ3bX  
　　原材料 Raw materials eI%kxqc  
　　包装物 Packing materials !_oR/)  
　　低值易耗品 Low value consumbles J&B5Ll  
　　材料成本差异 Material cost difference @z:E]O}  
　　自制半成品 Self-manufactured goods [;UI8Stw  
　　库存商品 Finished goods <U8w#dc  
　　商品进销差价 Difference between purchase & sales of commodities !pHI`FeAV  
　　委托加工物资 Consigned processiong material ,W;|K 5  
　　委托代销商品 Consignment-out #99=wn  
　　受托代销商品 Consignment-in 70EH~  
　　分期收款发出商品 Goods on instalment sales jvpv1>KYV  
　　存货跌价准备 Provision for obsolete stocks L-zU%`1{M  
　　待摊费用 Prepaid expenses ]f}(iD  
　　待处理流动资产损益 Unsettled G/L on current assets c2L\m*^o  
　　待处理固定资产损益 Unsettled G/L on fixed assets 4YoQ*NQw-  
　　委托贷款-本金 Consignment loan - principle 8"p rWAN  
　　委托贷款-利息 Consignment loan - interest /SyAjZ  
　　委托贷款-减值准备 Consignment loan - provision jv6>7@<G  
　　固定资产-房屋建筑物 Fixed assets - Buildings Z~[eG"6zI  
　　固定资产-机器设备 Fixed assets - Plant and machinery  ?$y/b}8  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tY:,9eh7B  
　　固定资产-运输设备 Fixed assets - Automobiles