[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 vqm|D&HU  
　　现金 Cash in hand &<A,\M  
　　银行存款 Cash in bank B7%K}|Qg  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities h^ Wb<O`S  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check & l>nzJ5?  
　　其他货币资金-银行汇票 Other monetary assets - bank draft EF0v!XW  
　　其他货币资金-信用卡 Other monetary assets - credit cards (GJtTp~2C4  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit HpnF,4A>  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment rzfLp  
　　短期投资-股票投资 Investments - Short term - stocks @8L5UT  
　　短期投资-债券投资 Investments - Short term - bonds ] ZV[}7I.  
　　短期投资-基金投资 Investments - Short term - funds AO-5>r  
　　短期投资-其他投资 Investments - Short term - others 4ag
W<c#  
　　短期投资跌价准备 Provision for short-term investment fap`;AuwK  
　　长期股权投资-股票投资 Long term equity investment - stocks R"B{IWQi  
　　长期股权投资-其他股权投资 Long term equity investment - others R(1:I@<?E  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 3=O [Q:8  
　　长期债券投资-其他债权投资 Long term securities investment - others (i~UH04r>s  
　　长期投资减值准备 Provision for long-term investment V*vQNPey  
　　应收票据 Notes receivable \5ls <=S.  
　　应收股利 Dividends receivable )+_Vx}O:}  
　　应收利息 Interest receivable 1j?P$%p  
　　应收帐款 Trade debtors H*=cw<  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors JipNI8\r  
　　预付帐款 Prepayment yE:y[k0E  
　　应收补贴款 Allowance receivable @{/)k%U  
　　其他应收款 Other debtors [\8rh^LFi  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m Q2i$ 0u  
　　其他流动资产 Other current assets DQG%`-J  
　　物资采购 Purchase z 
!K2UTX  
　　原材料 Raw materials S\GWMB!oF  
　　包装物 Packing materials m{IlRf'  
　　低值易耗品 Low value consumbles V:\:[KcL^  
　　材料成本差异 Material cost difference PCT&d)}  
　　自制半成品 Self-manufactured goods q/s-".%P  
　　库存商品 Finished goods 7`|'Om?'  
　　商品进销差价 Difference between purchase & sales of commodities )N.3Q1g-  
　　委托加工物资 Consigned processiong material 25X|N=}   
　　委托代销商品 Consignment-out Zbczbnj  
　　受托代销商品 Consignment-in +~8Lc'0aA  
　　分期收款发出商品 Goods on instalment sales <LbLMV  
　　存货跌价准备 Provision for obsolete stocks T?8BAxC?K  
　　待摊费用 Prepaid expenses X=QX9Ux?^  
　　待处理流动资产损益 Unsettled G/L on current assets hek+zloB+  
　　待处理固定资产损益 Unsettled G/L on fixed assets ufXWK3~\  
　　委托贷款-本金 Consignment loan - principle 6#z8 %kaX  
　　委托贷款-利息 Consignment loan - interest pDS[ec

x  
　　委托贷款-减值准备 Consignment loan - provision "f91Y X_)  
　　固定资产-房屋建筑物 Fixed assets - Buildings ^/n1hg  
　　固定资产-机器设备 Fixed assets - Plant and machinery Ao K9=F}  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +X WTu!  
　　固定资产-运输设备 Fixed assets - Automobiles