[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 Q)pm3Wi  
　　现金 Cash in hand %\xwu(|kN  
　　银行存款 Cash in bank 5|zISK%zHS  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities &gIDcZ  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check WHh=hts\  
　　其他货币资金-银行汇票 Other monetary assets - bank draft };m.Y>=)K  
　　其他货币资金-信用卡 Other monetary assets - credit cards K&{*sa r  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit etbB;!6  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 9r@T "$V#c  
　　短期投资-股票投资 Investments - Short term - stocks E2f9J{Ki=  
　　短期投资-债券投资 Investments - Short term - bonds []e*Io&[  
　　短期投资-基金投资 Investments - Short term - funds ?V|t7^+:  
　　短期投资-其他投资 Investments - Short term - others P
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　　短期投资跌价准备 Provision for short-term investment 3W*O%9t7  
　　长期股权投资-股票投资 Long term equity investment - stocks oe1Dm  
　　长期股权投资-其他股权投资 Long term equity investment - others C+/D!ZH%P  
　　长期债券投资-债券投资 Long term securities investemnt - bonds MguH)r`uT  
　　长期债券投资-其他债权投资 Long term securities investment - others 9p,<<5{  
　　长期投资减值准备 Provision for long-term investment n~/#~VTVe  
　　应收票据 Notes receivable !
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　　应收股利 Dividends receivable dm4dT59  
　　应收利息 Interest receivable
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　　应收帐款 Trade debtors UYu 54`'kg  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E3N4(V\*  
　　预付帐款 Prepayment J('p
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　　应收补贴款 Allowance receivable %dXfC!  
　　其他应收款 Other debtors ,nMc. G3  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^FLuhLS\*  
　　其他流动资产 Other current assets "Q*Z?6[Z  
　　物资采购 Purchase x)@G+I\u  
　　原材料 Raw materials |qra.\
 
　　包装物 Packing materials .MO"8}]8Z  
　　低值易耗品 Low value consumbles gd9ZlHo'Id  
　　材料成本差异 Material cost difference G:qkk(6_#  
　　自制半成品 Self-manufactured goods f#xqu+)Z  
　　库存商品 Finished goods 2fc8w 3  
　　商品进销差价 Difference between purchase & sales of commodities 4i'2~w{/  
　　委托加工物资 Consigned processiong material ^
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　　委托代销商品 Consignment-out r1cB<-bJ#'  
　　受托代销商品 Consignment-in !Xt=+aKN  
　　分期收款发出商品 Goods on instalment sales 3mWd?!+m=  
　　存货跌价准备 Provision for obsolete stocks ?k4O)?28  
　　待摊费用 Prepaid expenses Q$iGpTL  
　　待处理流动资产损益 Unsettled G/L on current assets eW*nRha  
　　待处理固定资产损益 Unsettled G/L on fixed assets GXaCH))TO  
　　委托贷款-本金 Consignment loan - principle \IQP`JR  
　　委托贷款-利息 Consignment loan - interest r\+AeCyb"p  
　　委托贷款-减值准备 Consignment loan - provision l7 D/]&  
　　固定资产-房屋建筑物 Fixed assets - Buildings A0*u(15%  
　　固定资产-机器设备 Fixed assets - Plant and machinery _96hw8  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o{\@7'G  
　　固定资产-运输设备 Fixed assets - Automobiles