[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 .`].\Zykf  
　　现金 Cash in hand cqp#1oM4M  
　　银行存款 Cash in bank $)V4Eu;  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities JK`P mp>  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ")OLmkC  
　　其他货币资金-银行汇票 Other monetary assets - bank draft k#n=mm'N9  
　　其他货币资金-信用卡 Other monetary assets - credit cards $n"Llw&)  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Efl+`6`J  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment FoQk  
　　短期投资-股票投资 Investments - Short term - stocks vxx3^;4p  
　　短期投资-债券投资 Investments - Short term - bonds C-Z,L#  
　　短期投资-基金投资 Investments - Short term - funds B"v=Fr[  
　　短期投资-其他投资 Investments - Short term - others p3'+"sFU  
　　短期投资跌价准备 Provision for short-term investment 9A!qg<  
　　长期股权投资-股票投资 Long term equity investment - stocks {9MYEN}FO  
　　长期股权投资-其他股权投资 Long term equity investment - others r N7"%dx  
　　长期债券投资-债券投资 Long term securities investemnt - bonds qT4s*kq r  
　　长期债券投资-其他债权投资 Long term securities investment - others Y)`+u#` R  
　　长期投资减值准备 Provision for long-term investment }o4Cd$,8  
　　应收票据 Notes receivable _#:1Axx1  
　　应收股利 Dividends receivable Sj?'T@  
　　应收利息 Interest receivable b&1@rE-  
　　应收帐款 Trade debtors Zpmy)W]1  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pxj"<q`nw8  
　　预付帐款 Prepayment .$iIr:Tc>  
　　应收补贴款 Allowance receivable
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　　其他应收款 Other debtors Y<v55m-  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;+U9 ;  
　　其他流动资产 Other current assets JSU\Hh!  
　　物资采购 Purchase 3 [rB:cE/  
　　原材料 Raw materials |.A>0-']M  
　　包装物 Packing materials guvQISQlY  
　　低值易耗品 Low value consumbles MR}\fw$(.  
　　材料成本差异 Material cost difference RAC-;~$WB  
　　自制半成品 Self-manufactured goods FcA0 \`0M  
　　库存商品 Finished goods kXWx )v  
　　商品进销差价 Difference between purchase & sales of commodities ]!N5jbA@  
　　委托加工物资 Consigned processiong material zBbTj IFQ  
　　委托代销商品 Consignment-out LHb{9x  
　　受托代销商品 Consignment-in p9
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　　分期收款发出商品 Goods on instalment sales %04n,&mg  
　　存货跌价准备 Provision for obsolete stocks jo^*R'}  
　　待摊费用 Prepaid expenses heWb(E&  
　　待处理流动资产损益 Unsettled G/L on current assets ]Gr'Bt/  
　　待处理固定资产损益 Unsettled G/L on fixed assets |zMQe}R@%  
　　委托贷款-本金 Consignment loan - principle iYf4 /1IG,  
　　委托贷款-利息 Consignment loan - interest }W<L;yD  
　　委托贷款-减值准备 Consignment loan - provision  pK4)>q  
　　固定资产-房屋建筑物 Fixed assets - Buildings CS/-:>s%  
　　固定资产-机器设备 Fixed assets - Plant and machinery |1D`
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures L*z;-,  
　　固定资产-运输设备 Fixed assets - Automobiles