[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 OH]45bd &7  
　　现金 Cash in hand ]+w 27!  
　　银行存款 Cash in bank a?Y>hvI  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities MAX?,-x  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check i/!KUbt  
　　其他货币资金-银行汇票 Other monetary assets - bank draft GN5*  
　　其他货币资金-信用卡 Other monetary assets - credit cards :8N by$#V  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit V!TGFo}  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment "^ dMCS@  
　　短期投资-股票投资 Investments - Short term - stocks ]ERAt^$0  
　　短期投资-债券投资 Investments - Short term - bonds h: FN&E c}  
　　短期投资-基金投资 Investments - Short term - funds gd7!+6  
　　短期投资-其他投资 Investments - Short term - others Dd, &a  
　　短期投资跌价准备 Provision for short-term investment 'r-B%D=  
　　长期股权投资-股票投资 Long term equity investment - stocks ! z5c+JqN  
　　长期股权投资-其他股权投资 Long term equity investment - others auY?Cj'"fs  
　　长期债券投资-债券投资 Long term securities investemnt - bonds XC}2GHO<  
　　长期债券投资-其他债权投资 Long term securities investment - others *
Csxf[O  
　　长期投资减值准备 Provision for long-term investment KMl3`+i  
　　应收票据 Notes receivable :zO ;E+s  
　　应收股利 Dividends receivable ggfCfn
 
　　应收利息 Interest receivable YETGq-  
　　应收帐款 Trade debtors I-kK^_0mV<  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3(*vZ  
　　预付帐款 Prepayment m|]"e@SF2  
　　应收补贴款 Allowance receivable /%{CJ0Y  
　　其他应收款 Other debtors o(D_ /]'8  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Pe11azJ  
　　其他流动资产 Other current assets +OSSgY$  
　　物资采购 Purchase q"f7$  
　　原材料 Raw materials #0^a-47PA<  
　　包装物 Packing materials Y10  
　　低值易耗品 Low value consumbles C&EA@U5X^  
　　材料成本差异 Material cost difference n#4T o;CS  
　　自制半成品 Self-manufactured goods u,`V%J?vW  
　　库存商品 Finished goods ?fc<3q"  
　　商品进销差价 Difference between purchase & sales of commodities =*6H!bzX  
　　委托加工物资 Consigned processiong material `Uvc^  
　　委托代销商品 Consignment-out *W 04$N  
　　受托代销商品 Consignment-in mWLiXKnb  
　　分期收款发出商品 Goods on instalment sales Gsm. a  
　　存货跌价准备 Provision for obsolete stocks \,!Qo*vj  
　　待摊费用 Prepaid expenses onv0gb/J  
　　待处理流动资产损益 Unsettled G/L on current assets wjOJn]  
　　待处理固定资产损益 Unsettled G/L on fixed assets -xyY6bxL  
　　委托贷款-本金 Consignment loan - principle [8acan+ 2l  
　　委托贷款-利息 Consignment loan - interest uFvR(LDb&g  
　　委托贷款-减值准备 Consignment loan - provision =#{q#COK$  
　　固定资产-房屋建筑物 Fixed assets - Buildings /}eb1o  
　　固定资产-机器设备 Fixed assets - Plant and machinery 4O{,oN~7  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1@~ 1vsJ  
　　固定资产-运输设备 Fixed assets - Automobiles