[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 oz
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　　现金 Cash in hand "G* $#  
　　银行存款 Cash in bank Cq<Lj  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities (s|WmSQ  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check |}YxxeAk  
　　其他货币资金-银行汇票 Other monetary assets - bank draft ZO<\rX (  
　　其他货币资金-信用卡 Other monetary assets - credit cards ()t~XQ  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit PC255  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment y>h9:q|  
　　短期投资-股票投资 Investments - Short term - stocks E|RC|Sz=u  
　　短期投资-债券投资 Investments - Short term - bonds [x=(:soEqC  
　　短期投资-基金投资 Investments - Short term - funds y.8nzlkE{  
　　短期投资-其他投资 Investments - Short term - others WH7UJCQ  
　　短期投资跌价准备 Provision for short-term investment !vK0|eV3  
　　长期股权投资-股票投资 Long term equity investment - stocks WLVkrTvX  
　　长期股权投资-其他股权投资 Long term equity investment - others d2U?rw_  
　　长期债券投资-债券投资 Long term securities investemnt - bonds SEi\H$!  
　　长期债券投资-其他债权投资 Long term securities investment - others 8vR'<_>Q  
　　长期投资减值准备 Provision for long-term investment <ycR/X  
　　应收票据 Notes receivable p9\*n5{  
　　应收股利 Dividends receivable {w"Cr0F,  
　　应收利息 Interest receivable 0SIUp/.  
　　应收帐款 Trade debtors a
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors c`S
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　　预付帐款 Prepayment # &5.   
　　应收补贴款 Allowance receivable d, ?GW  
　　其他应收款 Other debtors }F9#3W&`c  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DaGny0|BB  
　　其他流动资产 Other current assets Ayn$,  
　　物资采购 Purchase s!MD8ia  
　　原材料 Raw materials rL+.3ZO):P  
　　包装物 Packing materials H;tE=  
　　低值易耗品 Low value consumbles AkO);4A;Jd  
　　材料成本差异 Material cost difference #D{Eq8dp  
　　自制半成品 Self-manufactured goods '+g[n  
　　库存商品 Finished goods suLC7x`Z  
　　商品进销差价 Difference between purchase & sales of commodities +NvpYz  
　　委托加工物资 Consigned processiong material 8uW%
jG3/  
　　委托代销商品 Consignment-out 0u( 0*Xl  
　　受托代销商品 Consignment-in C
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　　分期收款发出商品 Goods on instalment sales Wy-y-wi:p  
　　存货跌价准备 Provision for obsolete stocks d`5AQfL&  
　　待摊费用 Prepaid expenses j]R[;8g  
　　待处理流动资产损益 Unsettled G/L on current assets ,D<U PtPQ  
　　待处理固定资产损益 Unsettled G/L on fixed assets :mf&,?  
　　委托贷款-本金 Consignment loan - principle r[GH#vF;7  
　　委托贷款-利息 Consignment loan - interest 4"!kCUB  
　　委托贷款-减值准备 Consignment loan - provision yxf#@Je"  
　　固定资产-房屋建筑物 Fixed assets - Buildings anfnqa8  
　　固定资产-机器设备 Fixed assets - Plant and machinery >w.%KVBJ  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R1%J6wZq  
　　固定资产-运输设备 Fixed assets - Automobiles