[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 `i;f  
　　现金 Cash in hand NsPt1_Y8  
　　银行存款 Cash in bank V^apDV\AV  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities yH/m@#  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check QY|Rz(;m  
　　其他货币资金-银行汇票 Other monetary assets - bank draft >cJfD9-<h  
　　其他货币资金-信用卡 Other monetary assets - credit cards Yv>kToa\^  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit (l}W\iB'd  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment F!ZE4S_  
　　短期投资-股票投资 Investments - Short term - stocks ~Z-o2+xA  
　　短期投资-债券投资 Investments - Short term - bonds Qh3BI?GZ'3  
　　短期投资-基金投资 Investments - Short term - funds UU'0WIbY6  
　　短期投资-其他投资 Investments - Short term - others juIi-*R!  
　　短期投资跌价准备 Provision for short-term investment qjDt6B^RO  
　　长期股权投资-股票投资 Long term equity investment - stocks stQRl_('  
　　长期股权投资-其他股权投资 Long term equity investment - others %\$~B?A t  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 07b=Zhh  
　　长期债券投资-其他债权投资 Long term securities investment - others 9?]69O  
　　长期投资减值准备 Provision for long-term investment ~xCv_u^=  
　　应收票据 Notes receivable <x-7MU&  
　　应收股利 Dividends receivable >\[/e{Q"  
　　应收利息 Interest receivable []OmztB  
　　应收帐款 Trade debtors ^pwT8Bp  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5v5)vv.kd  
　　预付帐款 Prepayment z>lIZ}  
　　应收补贴款 Allowance receivable :
<gC7UW  
　　其他应收款 Other debtors G{CKb{  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Cg_9V4h.C  
　　其他流动资产 Other current assets ]"ou?ot }  
　　物资采购 Purchase l$Y*ii  
　　原材料 Raw materials p?-qlPl  
　　包装物 Packing materials J~}sQ{ 0  
　　低值易耗品 Low value consumbles TAB'oLNp  
　　材料成本差异 Material cost difference [ |&#A;{F#  
　　自制半成品 Self-manufactured goods /:B2-4>Q!  
　　库存商品 Finished goods #fy3i+  
　　商品进销差价 Difference between purchase & sales of commodities Xrl# DN
 
　　委托加工物资 Consigned processiong material ~)CGwST[  
　　委托代销商品 Consignment-out +9exap27  
　　受托代销商品 Consignment-in *q
;u%; 4  
　　分期收款发出商品 Goods on instalment sales -kzp>=  
　　存货跌价准备 Provision for obsolete stocks {'cm;V+  
　　待摊费用 Prepaid expenses P"[\ p|[U  
　　待处理流动资产损益 Unsettled G/L on current assets +R"Y~ m{F  
　　待处理固定资产损益 Unsettled G/L on fixed assets Nnx dO0X  
　　委托贷款-本金 Consignment loan - principle +N}yqgE  
　　委托贷款-利息 Consignment loan - interest A3^_ 'K  
　　委托贷款-减值准备 Consignment loan - provision 56o(gCj?y  
　　固定资产-房屋建筑物 Fixed assets - Buildings L8,/  
　　固定资产-机器设备 Fixed assets - Plant and machinery ;vG%[f`K  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 70-nAv  
　　固定资产-运输设备 Fixed assets - Automobiles