[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 7[. 6axL  
　　现金 Cash in hand e/^=U7:io  
　　银行存款 Cash in bank AGbhJ=tB
 
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Ovj^IjG-`  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check !=N"v D*  
　　其他货币资金-银行汇票 Other monetary assets - bank draft Lliq j1&  
　　其他货币资金-信用卡 Other monetary assets - credit cards $ >EY
hLBa  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit l~M_S<4n  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment q#8[  
　　短期投资-股票投资 Investments - Short term - stocks $5*WLG&AK  
　　短期投资-债券投资 Investments - Short term - bonds rSJ9v:  
　　短期投资-基金投资 Investments - Short term - funds 9[^g A R  
　　短期投资-其他投资 Investments - Short term - others q5#J~n8Wr  
　　短期投资跌价准备 Provision for short-term investment .<Zy|1 4  
　　长期股权投资-股票投资 Long term equity investment - stocks ,JEFGI{  
　　长期股权投资-其他股权投资 Long term equity investment - others >>5NX"{  
　　长期债券投资-债券投资 Long term securities investemnt - bonds #cCL.p"]  
　　长期债券投资-其他债权投资 Long term securities investment - others V?=8".GiX  
　　长期投资减值准备 Provision for long-term investment ETXZ?\<a5  
　　应收票据 Notes receivable |0%+wB  
　　应收股利 Dividends receivable fF V!)Zj  
　　应收利息 Interest receivable f4PIoZ e  
　　应收帐款 Trade debtors G 8V,  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H V;D?^F  
　　预付帐款 Prepayment gwWN%Z"  
　　应收补贴款 Allowance receivable t>[KVVg W  
　　其他应收款 Other debtors Qu]z)";7  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors P`e!Z:  
　　其他流动资产 Other current assets lj?v4$  
　　物资采购 Purchase :.45u}[  
　　原材料 Raw materials /)>s##p*  
　　包装物 Packing materials a@0BBihz  
　　低值易耗品 Low value consumbles gw}Mw  
　　材料成本差异 Material cost difference >z.<u|r2  
　　自制半成品 Self-manufactured goods DmOyBtj  
　　库存商品 Finished goods U8G%YGMG.4  
　　商品进销差价 Difference between purchase & sales of commodities 44F`$.v96  
　　委托加工物资 Consigned processiong material 91xB9k1zO  
　　委托代销商品 Consignment-out r{rQu-|.  
　　受托代销商品 Consignment-in Qx'`PNU9\  
　　分期收款发出商品 Goods on instalment sales al[n,u  
　　存货跌价准备 Provision for obsolete stocks iT)z_  
　　待摊费用 Prepaid expenses ]7/ b/J  
　　待处理流动资产损益 Unsettled G/L on current assets dF~8XYo  
　　待处理固定资产损益 Unsettled G/L on fixed assets HX 6Ma{vBk  
　　委托贷款-本金 Consignment loan - principle kGN+rHo   
　　委托贷款-利息 Consignment loan - interest E]6z8juO6  
　　委托贷款-减值准备 Consignment loan - provision I'@Ydt2  
　　固定资产-房屋建筑物 Fixed assets - Buildings IEcf  
　　固定资产-机器设备 Fixed assets - Plant and machinery e~"f
n*"  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Bk+{RN(w  
　　固定资产-运输设备 Fixed assets - Automobiles