[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 b*M?\ aA  
　　现金 Cash in hand ?%
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　　银行存款 Cash in bank stBe ^C  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities H(rD*R[  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ^B %=P  
　　其他货币资金-银行汇票 Other monetary assets - bank draft +a1iZ bh  
　　其他货币资金-信用卡 Other monetary assets - credit cards 
~rJG4U  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit \ "$$c  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment =R|XFZ,  
　　短期投资-股票投资 Investments - Short term - stocks [!-gb+L  
　　短期投资-债券投资 Investments - Short term - bonds -p.\fvip  
　　短期投资-基金投资 Investments - Short term - funds cgSN:$p(R  
　　短期投资-其他投资 Investments - Short term - others
c$%*p (zY  
　　短期投资跌价准备 Provision for short-term investment n=vDEX:'  
　　长期股权投资-股票投资 Long term equity investment - stocks a4=(z72xe  
　　长期股权投资-其他股权投资 Long term equity investment - others %kjG[C  
　　长期债券投资-债券投资 Long term securities investemnt - bonds Wi'}d6c  
　　长期债券投资-其他债权投资 Long term securities investment - others L
zNfMvh  
　　长期投资减值准备 Provision for long-term investment wz*iwd-  
　　应收票据 Notes receivable eY5mwJ0K  
　　应收股利 Dividends receivable 2_+>a"8Y  
　　应收利息 Interest receivable 5;UIz@BJ  
　　应收帐款 Trade debtors J5I@*f)l  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -` U|5  
　　预付帐款 Prepayment '=n?^EPE3  
　　应收补贴款 Allowance receivable v#d\YV{I  
　　其他应收款 Other debtors pUb1#
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Y}N\|*ye-  
　　其他流动资产 Other current assets ~<m^  
　　物资采购 Purchase 0f.jW O  
　　原材料 Raw materials 0)332}Oh  
　　包装物 Packing materials =abcLrf2G  
　　低值易耗品 Low value consumbles ?<TJ}("/  
　　材料成本差异 Material cost difference d*0R Bgn  
　　自制半成品 Self-manufactured goods )ffaOS!\  
　　库存商品 Finished goods _9 ]:0bDUo  
　　商品进销差价 Difference between purchase & sales of commodities |JxVfX8^  
　　委托加工物资 Consigned processiong material ehr-o7](  
　　委托代销商品 Consignment-out 1 _?8OU  
　　受托代销商品 Consignment-in iM)K:L7d  
　　分期收款发出商品 Goods on instalment sales 5mD8$%\8  
　　存货跌价准备 Provision for obsolete stocks A51 a/p#  
　　待摊费用 Prepaid expenses v$|~ g'6  
　　待处理流动资产损益 Unsettled G/L on current assets yu6{6[  
　　待处理固定资产损益 Unsettled G/L on fixed assets <46&R[17M  
　　委托贷款-本金 Consignment loan - principle K)7T]z`  
　　委托贷款-利息 Consignment loan - interest vSH,fS-n  
　　委托贷款-减值准备 Consignment loan - provision m9DFnk<D  
　　固定资产-房屋建筑物 Fixed assets - Buildings >.d/@3 '  
　　固定资产-机器设备 Fixed assets - Plant and machinery ,X4+i8Yc  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ahg:mlaob  
　　固定资产-运输设备 Fixed assets - Automobiles