[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 ^XBzZ!h|  
　　现金 Cash in hand I7fb}j`/  
　　银行存款 Cash in bank ou'~{-_xd  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities F!gNt<fZ  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 3I"NI.>*  
　　其他货币资金-银行汇票 Other monetary assets - bank draft c~^CKgr~R9  
　　其他货币资金-信用卡 Other monetary assets - credit cards Ufdl|smt1  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit tlV &eN  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Qz@IK:B}  
　　短期投资-股票投资 Investments - Short term - stocks iiX\it$s  
　　短期投资-债券投资 Investments - Short term - bonds #ya\Jdx   
　　短期投资-基金投资 Investments - Short term - funds E dn[c
H7  
　　短期投资-其他投资 Investments - Short term - others V#0 dGP-Z  
　　短期投资跌价准备 Provision for short-term investment 8K0X[-hs8  
　　长期股权投资-股票投资 Long term equity investment - stocks g@~!kh,TH  
　　长期股权投资-其他股权投资 Long term equity investment - others c~}={4M]  
　　长期债券投资-债券投资 Long term securities investemnt - bonds qKdS7SoS  
　　长期债券投资-其他债权投资 Long term securities investment - others +VCo$
o  
　　长期投资减值准备 Provision for long-term investment 9Uh a2o  
　　应收票据 Notes receivable ?;|@T ty%  
　　应收股利 Dividends receivable +Edzjf~Tt  
　　应收利息 Interest receivable M{?.hq  
　　应收帐款 Trade debtors O' +"d%2'  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (j' {~FB  
　　预付帐款 Prepayment 7tSJniB  
　　应收补贴款 Allowance receivable S!;LF4VA  
　　其他应收款 Other debtors  7%}a
y  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e74zR6  
　　其他流动资产 Other current assets t;8\fIW5  
　　物资采购 Purchase l|YT[LR7  
　　原材料 Raw materials &{%MjKJ._  
　　包装物 Packing materials I-b_h5ZD6  
　　低值易耗品 Low value consumbles d^F|lc ]8  
　　材料成本差异 Material cost difference &<,SV^wag  
　　自制半成品 Self-manufactured goods nPcS3!7B#  
　　库存商品 Finished goods d0(Cn}m"c  
　　商品进销差价 Difference between purchase & sales of commodities 4YszVT-MU~  
　　委托加工物资 Consigned processiong material ^Q0&.hL@  
　　委托代销商品 Consignment-out wV\%R,bZj  
　　受托代销商品 Consignment-in 4% HGMr  
　　分期收款发出商品 Goods on instalment sales QR<`pmB~y  
　　存货跌价准备 Provision for obsolete stocks q|5Q?t:,r  
　　待摊费用 Prepaid expenses M`GP^Ta  
　　待处理流动资产损益 Unsettled G/L on current assets =/FF1jQ  
　　待处理固定资产损益 Unsettled G/L on fixed assets B?LXI3sQZ  
　　委托贷款-本金 Consignment loan - principle !;%y$$gxh  
　　委托贷款-利息 Consignment loan - interest i +f7  
　　委托贷款-减值准备 Consignment loan - provision [oV{83f  
　　固定资产-房屋建筑物 Fixed assets - Buildings Q1Ux!$_  
　　固定资产-机器设备 Fixed assets - Plant and machinery >':5?\C+-  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~eP  
　　固定资产-运输设备 Fixed assets - Automobiles