[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 GWPBP-)0  
　　现金 Cash in hand Q*PcO\Y!y  
　　银行存款 Cash in bank Q
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities E&y)`>Nq{  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check *PL&CDu=)  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 4W*o:Y!  
　　其他货币资金-信用卡 Other monetary assets - credit cards m[3c,Axl7  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit )lS04|s  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment
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　　短期投资-股票投资 Investments - Short term - stocks l7^^MnkC  
　　短期投资-债券投资 Investments - Short term - bonds 5> 0\=  
　　短期投资-基金投资 Investments - Short term - funds ")i)vXF'  
　　短期投资-其他投资 Investments - Short term - others 5o>`7(t`  
　　短期投资跌价准备 Provision for short-term investment UWV%y P  
　　长期股权投资-股票投资 Long term equity investment - stocks $6wSqH?q  
　　长期股权投资-其他股权投资 Long term equity investment - others l9a81NF{s  
　　长期债券投资-债券投资 Long term securities investemnt - bonds W4
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　　长期债券投资-其他债权投资 Long term securities investment - others _",(!(  
　　长期投资减值准备 Provision for long-term investment `:V'E> B  
　　应收票据 Notes receivable pInEB6L.P  
　　应收股利 Dividends receivable -wV2 79^b  
　　应收利息 Interest receivable n(eo_.W2|  
　　应收帐款 Trade debtors vCJa%}  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1@t.J>  
　　预付帐款 Prepayment ~B"HI+:\L  
　　应收补贴款 Allowance receivable np6G~0Y`  
　　其他应收款 Other debtors eQ#i. %   
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }kvix{  
　　其他流动资产 Other current assets 2xO[ ?fR  
　　物资采购 Purchase _!DH/?aU  
　　原材料 Raw materials sV{\IgH/x  
　　包装物 Packing materials nf"#F@dk  
　　低值易耗品 Low value consumbles 'hBnV xd&  
　　材料成本差异 Material cost difference `Tyd1!~  
　　自制半成品 Self-manufactured goods -WqhOZ  
　　库存商品 Finished goods ( s4W&
 
　　商品进销差价 Difference between purchase & sales of commodities >(igVaZ>  
　　委托加工物资 Consigned processiong material "%^_.Db>|  
　　委托代销商品 Consignment-out ly*v|(S&  
　　受托代销商品 Consignment-in k@|px#k q  
　　分期收款发出商品 Goods on instalment sales wW\@^5  
　　存货跌价准备 Provision for obsolete stocks 8YlZ(
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　　待摊费用 Prepaid expenses jw
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　　待处理流动资产损益 Unsettled G/L on current assets !Ea! "}  
　　待处理固定资产损益 Unsettled G/L on fixed assets z!bT^_Cc0  
　　委托贷款-本金 Consignment loan - principle !fn%Q'S  
　　委托贷款-利息 Consignment loan - interest bs~P  
　　委托贷款-减值准备 Consignment loan - provision zM&ro,W  
　　固定资产-房屋建筑物 Fixed assets - Buildings 2 >O[Y1  
　　固定资产-机器设备 Fixed assets - Plant and machinery |LQ%sV  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FD 8Lk  
　　固定资产-运输设备 Fixed assets - Automobiles