[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 yJGM"$  
　　现金 Cash in hand ^i!6q9<{e  
　　银行存款 Cash in bank %^ z##7^  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities TSHQ>kP  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check cop \o4ia  
　　其他货币资金-银行汇票 Other monetary assets - bank draft R@K

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　　其他货币资金-信用卡 Other monetary assets - credit cards tj=l!  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit sGs_w:Hn  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment uDXRw*rTv  
　　短期投资-股票投资 Investments - Short term - stocks RNB ha&  
　　短期投资-债券投资 Investments - Short term - bonds >^q7:x\  
　　短期投资-基金投资 Investments - Short term - funds c1L0#L/F6"  
　　短期投资-其他投资 Investments - Short term - others (np60mX<  
　　短期投资跌价准备 Provision for short-term investment x\MzMQ#Bf  
　　长期股权投资-股票投资 Long term equity investment - stocks E+xC1U 3  
　　长期股权投资-其他股权投资 Long term equity investment - others !H[K"7w  
　　长期债券投资-债券投资 Long term securities investemnt - bonds F2#s^4Ii  
　　长期债券投资-其他债权投资 Long term securities investment - others ^B`*4  
　　长期投资减值准备 Provision for long-term investment zUCtH*  
　　应收票据 Notes receivable jdWA)N}kDG  
　　应收股利 Dividends receivable 0k\BE\PQk  
　　应收利息 Interest receivable cgevP`*]  
　　应收帐款 Trade debtors xvx+a0 A  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (^4V]N&  
　　预付帐款 Prepayment C`LHFqv  
　　应收补贴款 Allowance receivable <1(j&U  
　　其他应收款 Other debtors qkk!1W  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m/(f?M l  
　　其他流动资产 Other current assets Oj~4uT&"  
　　物资采购 Purchase AV%t<fDG#  
　　原材料 Raw materials ~M!s0jT  
　　包装物 Packing materials  FT/STI  
　　低值易耗品 Low value consumbles 9yt)9f  
　　材料成本差异 Material cost difference B(TE?[ #  
　　自制半成品 Self-manufactured goods ]> dCt<  
　　库存商品 Finished goods 7g&"clRGO  
　　商品进销差价 Difference between purchase & sales of commodities 0l&#%wmJ,  
　　委托加工物资 Consigned processiong material [@LA<Z_
 
　　委托代销商品 Consignment-out ;#jE??E/:  
　　受托代销商品 Consignment-in *t3
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　　分期收款发出商品 Goods on instalment sales Q"+)xj  
　　存货跌价准备 Provision for obsolete stocks k 9Xv@v  
　　待摊费用 Prepaid expenses {InD/l'v6n  
　　待处理流动资产损益 Unsettled G/L on current assets Hk8pKpn3  
　　待处理固定资产损益 Unsettled G/L on fixed assets rE[:j2HF  
　　委托贷款-本金 Consignment loan - principle i SD?y#  
　　委托贷款-利息 Consignment loan - interest f;7I{Z\<  
　　委托贷款-减值准备 Consignment loan - provision 6< T@\E  
　　固定资产-房屋建筑物 Fixed assets - Buildings -h?ed'e/zz  
　　固定资产-机器设备 Fixed assets - Plant and machinery d=v{3*a_4,  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oFC]L1HN&  
　　固定资产-运输设备 Fixed assets - Automobiles