[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 0{^ 0>H0  
　　现金 Cash in hand Cfr2~w  
　　银行存款 Cash in bank E !EENg  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities pQ,|l$^m  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check '"m-kor  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 4`Ib wg6"B  
　　其他货币资金-信用卡 Other monetary assets - credit cards *-eDUT|O  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit <D`VFSEJ  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment mYx6JU*`  
　　短期投资-股票投资 Investments - Short term - stocks rtxG-a56Q  
　　短期投资-债券投资 Investments - Short term - bonds r=gF&Og,?  
　　短期投资-基金投资 Investments - Short term - funds )BeBxo7lv  
　　短期投资-其他投资 Investments - Short term - others \x=j  
　　短期投资跌价准备 Provision for short-term investment % <1&\5f<5  
　　长期股权投资-股票投资 Long term equity investment - stocks 'ZFbyt Q2  
　　长期股权投资-其他股权投资 Long term equity investment - others ()MUyW"S#`  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 0/5{v6_rG  
　　长期债券投资-其他债权投资 Long term securities investment - others *<ILSZ  
　　长期投资减值准备 Provision for long-term investment [QDM_n  
　　应收票据 Notes receivable s&d!+-\6_  
　　应收股利 Dividends receivable Oa-(Xp,n#  
　　应收利息 Interest receivable ^aI$97Li  
　　应收帐款 Trade debtors f0@4>\g  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Uz_OUTFM  
　　预付帐款 Prepayment GR,gCtG+L  
　　应收补贴款 Allowance receivable X
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　　其他应收款 Other debtors $!goM~pZ  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors { Ba_. ]x  
　　其他流动资产 Other current assets RI2/hrW  
　　物资采购 Purchase ':d9FzGKa  
　　原材料 Raw materials  myOdf'=  
　　包装物 Packing materials /l` " @  
　　低值易耗品 Low value consumbles WRqpQEY  
　　材料成本差异 Material cost difference $D
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　　自制半成品 Self-manufactured goods *@eZt*_  
　　库存商品 Finished goods VQ7A"&hh
 
　　商品进销差价 Difference between purchase & sales of commodities ?_`X8Ok  
　　委托加工物资 Consigned processiong material QB5,Vfoux  
　　委托代销商品 Consignment-out P,<p
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　　受托代销商品 Consignment-in LE d@""h  
　　分期收款发出商品 Goods on instalment sales DQ.;2W  
　　存货跌价准备 Provision for obsolete stocks W`F?j-4  
　　待摊费用 Prepaid expenses }B
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　　待处理流动资产损益 Unsettled G/L on current assets \C kb:  
　　待处理固定资产损益 Unsettled G/L on fixed assets VmON}bb[zz  
　　委托贷款-本金 Consignment loan - principle ,5}")T["u  
　　委托贷款-利息 Consignment loan - interest ih=O#f|  
　　委托贷款-减值准备 Consignment loan - provision ,lFhLj 7  
　　固定资产-房屋建筑物 Fixed assets - Buildings R*O< (  
　　固定资产-机器设备 Fixed assets - Plant and machinery }u+cS[#-  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xM:9XhH1  
　　固定资产-运输设备 Fixed assets - Automobiles