[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 'eXw`kw (  
　　现金 Cash in hand
b,V=B{(~  
　　银行存款 Cash in bank \z
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities IIEU{},}z  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 2Yf;b9-k  
　　其他货币资金-银行汇票 Other monetary assets - bank draft F(n))`(  
　　其他货币资金-信用卡 Other monetary assets - credit cards BTQC1;;N  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit J_Xf:Mz-  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment e ^&8x  
　　短期投资-股票投资 Investments - Short term - stocks ]OUOL/J  
　　短期投资-债券投资 Investments - Short term - bonds PbH]K$mj{"  
　　短期投资-基金投资 Investments - Short term - funds  o|im  
　　短期投资-其他投资 Investments - Short term - others q&S .C9W  
　　短期投资跌价准备 Provision for short-term investment XD>@EYN<X  
　　长期股权投资-股票投资 Long term equity investment - stocks MX_a]$\:n  
　　长期股权投资-其他股权投资 Long term equity investment - others ]lG\t'R
 
　　长期债券投资-债券投资 Long term securities investemnt - bonds Re ur#K  
　　长期债券投资-其他债权投资 Long term securities investment - others EqU[mqeF  
　　长期投资减值准备 Provision for long-term investment QI{Y@xQ  
　　应收票据 Notes receivable }u)GERWO  
　　应收股利 Dividends receivable 9r*T3=u.S  
　　应收利息 Interest receivable @Oay$gP{T  
　　应收帐款 Trade debtors VDN]P3   
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3CRBu:)m  
　　预付帐款 Prepayment
srA ~gzF  
　　应收补贴款 Allowance receivable /Bu5kBC  
　　其他应收款 Other debtors WU@,1.F:  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6Izv&  
　　其他流动资产 Other current assets _$lQK{@rY  
　　物资采购 Purchase c$z_Zi!g#  
　　原材料 Raw materials xfSvvCy  
　　包装物 Packing materials LA Vgf>  
　　低值易耗品 Low value consumbles Q1B !W  
　　材料成本差异 Material cost difference c?Qg:yU  
　　自制半成品 Self-manufactured goods :Djp\ e6!  
　　库存商品 Finished goods ikiy>W8  
　　商品进销差价 Difference between purchase & sales of commodities Kf5p*AI  
　　委托加工物资 Consigned processiong material |B.d7@{mM  
　　委托代销商品 Consignment-out aE$p;I  
　　受托代销商品 Consignment-in /L Tyiiz6  
　　分期收款发出商品 Goods on instalment sales 6&T1 ZY`  
　　存货跌价准备 Provision for obsolete stocks ^;_b!7*  
　　待摊费用 Prepaid expenses u^p[zepW\  
　　待处理流动资产损益 Unsettled G/L on current assets >D aS*r  
　　待处理固定资产损益 Unsettled G/L on fixed assets R>q'Ymu~  
　　委托贷款-本金 Consignment loan - principle DF =.G1  
　　委托贷款-利息 Consignment loan - interest \2b9A'd>  
　　委托贷款-减值准备 Consignment loan - provision )Ggx  
　　固定资产-房屋建筑物 Fixed assets - Buildings Yl=  |P`  
　　固定资产-机器设备 Fixed assets - Plant and machinery S>Y?QQ3#wp  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :gtwvM7/B  
　　固定资产-运输设备 Fixed assets - Automobiles