[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 .zBSjh_=H  
　　现金 Cash in hand hYb!RRGn  
　　银行存款 Cash in bank cMC1|3
 
　　其他货币资金-外埠存款Other monetary assets - cash in other cities @B7;
  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check C [=/40D  
　　其他货币资金-银行汇票 Other monetary assets - bank draft TD! QqLW  
　　其他货币资金-信用卡 Other monetary assets - credit cards IL YS:c58=  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6CY_8/:zL  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment b:Rl }"a  
　　短期投资-股票投资 Investments - Short term - stocks ,i>5\Yl%  
　　短期投资-债券投资 Investments - Short term - bonds Q1buuF#CU&  
　　短期投资-基金投资 Investments - Short term - funds CDU^X$Q  
　　短期投资-其他投资 Investments - Short term - others J5@_OIc1y  
　　短期投资跌价准备 Provision for short-term investment Ev*HH+:b>  
　　长期股权投资-股票投资 Long term equity investment - stocks T(J&v|FK  
　　长期股权投资-其他股权投资 Long term equity investment - others "84.qgYaG  
　　长期债券投资-债券投资 Long term securities investemnt - bonds SV6 Np?U  
　　长期债券投资-其他债权投资 Long term securities investment - others 8Vl!&j0s^  
　　长期投资减值准备 Provision for long-term investment FIC 2)  
　　应收票据 Notes receivable
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　　应收股利 Dividends receivable (VC{#^2l  
　　应收利息 Interest receivable Yw?%>L   
　　应收帐款 Trade debtors D'uzH|z8  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +~w '?vNc  
　　预付帐款 Prepayment *Z)`:Gae  
　　应收补贴款 Allowance receivable ]#3=GFs/  
　　其他应收款 Other debtors ,h8)5Mj/J  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #G)ZhgB^  
　　其他流动资产 Other current assets .$99/2[90  
　　物资采购 Purchase R4@C>\c%m  
　　原材料 Raw materials rIS \#j  
　　包装物 Packing materials (Q#A Br8  
　　低值易耗品 Low value consumbles ,((5|MbM/  
　　材料成本差异 Material cost difference ;<ed1%Le,  
　　自制半成品 Self-manufactured goods Rqvm%sAi  
　　库存商品 Finished goods xU67ztS'E'  
　　商品进销差价 Difference between purchase & sales of commodities QVzLf+R~  
　　委托加工物资 Consigned processiong material Bz/NFNi[p  
　　委托代销商品 Consignment-out t?YGGu^  
　　受托代销商品 Consignment-in - bFz  
　　分期收款发出商品 Goods on instalment sales Tvf]OJ9N  
　　存货跌价准备 Provision for obsolete stocks i]9SCO  
　　待摊费用 Prepaid expenses c @2s!bs  
　　待处理流动资产损益 Unsettled G/L on current assets /+02BP  
　　待处理固定资产损益 Unsettled G/L on fixed assets BR"*-$u0;  
　　委托贷款-本金 Consignment loan - principle hj 0uv6t.c  
　　委托贷款-利息 Consignment loan - interest qI5/ME(}  
　　委托贷款-减值准备 Consignment loan - provision a&PoUwG  
　　固定资产-房屋建筑物 Fixed assets - Buildings iwrdZLE  
　　固定资产-机器设备 Fixed assets - Plant and machinery QsI$4:yl  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3&x_%R  
　　固定资产-运输设备 Fixed assets - Automobiles