[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 *L.+w-g&&  
　　现金 Cash in hand ;u0MY  
　　银行存款 Cash in bank !bG%@{WT  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities E= Z.v  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check PNn{Rt  
　　其他货币资金-银行汇票 Other monetary assets - bank draft H`;q@  
　　其他货币资金-信用卡 Other monetary assets - credit cards kMz^37IFMG  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit t)O$W   
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Zg/ra1n  
　　短期投资-股票投资 Investments - Short term - stocks Zi fAn  
　　短期投资-债券投资 Investments - Short term - bonds .* xaI+:  
　　短期投资-基金投资 Investments - Short term - funds i`R}IP?71  
　　短期投资-其他投资 Investments - Short term - others J!, <NlP0K  
　　短期投资跌价准备 Provision for short-term investment o'Byuct  
　　长期股权投资-股票投资 Long term equity investment - stocks gzthM8A  
　　长期股权投资-其他股权投资 Long term equity investment - others $5`P~Q'U  
　　长期债券投资-债券投资 Long term securities investemnt - bonds /}\EMP  
　　长期债券投资-其他债权投资 Long term securities investment - others  ^F `   
　　长期投资减值准备 Provision for long-term investment |BGQ|7DyG  
　　应收票据 Notes receivable Kuz /  
　　应收股利 Dividends receivable Eh)PZvH  
　　应收利息 Interest receivable -Fe))Y'=  
　　应收帐款 Trade debtors ~4\J}Kn  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors emo@&6*  
　　预付帐款 Prepayment {]/}3t  
　　应收补贴款 Allowance receivable 0m^(|=N-  
　　其他应收款 Other debtors Yp1;5Bbp  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wtCz%!OYB  
　　其他流动资产 Other current assets >'^
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　　物资采购 Purchase QQUYWC
  
　　原材料 Raw materials 5 #)5Z8`X  
　　包装物 Packing materials YzqUOMAt"V  
　　低值易耗品 Low value consumbles Pwn3/+"%K  
　　材料成本差异 Material cost difference mjDaus59  
　　自制半成品 Self-manufactured goods ndn)}Z!0h  
　　库存商品 Finished goods m?]XNgT  
　　商品进销差价 Difference between purchase & sales of commodities GRK+/1C  
　　委托加工物资 Consigned processiong material h|tdK;)  
　　委托代销商品 Consignment-out P5Y:c@
u2  
　　受托代销商品 Consignment-in Qx-/t9`!Z  
　　分期收款发出商品 Goods on instalment sales YQWGv,47\  
　　存货跌价准备 Provision for obsolete stocks _H9.AI  
　　待摊费用 Prepaid expenses iX]Vkx  
　　待处理流动资产损益 Unsettled G/L on current assets IvFxI#.ju  
　　待处理固定资产损益 Unsettled G/L on fixed assets X\:;A{  
　　委托贷款-本金 Consignment loan - principle ?8AchbK;N  
　　委托贷款-利息 Consignment loan - interest x$o?ckyH  
　　委托贷款-减值准备 Consignment loan - provision X!,2/WT  
　　固定资产-房屋建筑物 Fixed assets - Buildings YL_M=h>P  
　　固定资产-机器设备 Fixed assets - Plant and machinery '%.
:97  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures J3Ox M--8"  
　　固定资产-运输设备 Fixed assets - Automobiles