[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 fx`o e  
　　现金 Cash in hand d-BUdIz  
　　银行存款 Cash in bank HMr
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities ! :XMP*g  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check T3#KuiwU9  
　　其他货币资金-银行汇票 Other monetary assets - bank draft +PGtO9}B  
　　其他货币资金-信用卡 Other monetary assets - credit cards 3D*vNVI  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit c"x-_Uk  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment %}x$YDO  
　　短期投资-股票投资 Investments - Short term - stocks cJ#|mzup  
　　短期投资-债券投资 Investments - Short term - bonds B9(e"cMm  
　　短期投资-基金投资 Investments - Short term - funds PShluhY  
　　短期投资-其他投资 Investments - Short term - others Al1BnFB  
　　短期投资跌价准备 Provision for short-term investment wS%aN@ay3  
　　长期股权投资-股票投资 Long term equity investment - stocks whdoG{/
  
　　长期股权投资-其他股权投资 Long term equity investment - others 'X@>U6s  
　　长期债券投资-债券投资 Long term securities investemnt - bonds "FfIq;  
　　长期债券投资-其他债权投资 Long term securities investment - others i!+ Wv-  
　　长期投资减值准备 Provision for long-term investment #k*P/I~  
　　应收票据 Notes receivable %tC3@S  
　　应收股利 Dividends receivable i!k5P".o^  
　　应收利息 Interest receivable 01;  
　　应收帐款 Trade debtors \~bx%VWW4  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Pe<}kS m4  
　　预付帐款 Prepayment ^geC
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　　应收补贴款 Allowance receivable L4?)N&V  
　　其他应收款 Other debtors oM4Q_An  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Jkq?wpYp  
　　其他流动资产 Other current assets s`E^1jC  
　　物资采购 Purchase E`aAPk_y  
　　原材料 Raw materials vE=)qn=a  
　　包装物 Packing materials [sF z ;Py]  
　　低值易耗品 Low value consumbles }'
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　　材料成本差异 Material cost difference ZlxJY%oeu  
　　自制半成品 Self-manufactured goods s)<^YASg  
　　库存商品 Finished goods Am&PH(}L  
　　商品进销差价 Difference between purchase & sales of commodities +#IsRiH%>  
　　委托加工物资 Consigned processiong material qJ8@A}}8  
　　委托代销商品 Consignment-out c
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　　受托代销商品 Consignment-in @+(TM5Ub  
　　分期收款发出商品 Goods on instalment sales 7UzbS,$x  
　　存货跌价准备 Provision for obsolete stocks M^twD*  
　　待摊费用 Prepaid expenses \gE6KE<?p  
　　待处理流动资产损益 Unsettled G/L on current assets WUnmUW[/  
　　待处理固定资产损益 Unsettled G/L on fixed assets X;D"}X4(E  
　　委托贷款-本金 Consignment loan - principle +_h1JE_}D  
　　委托贷款-利息 Consignment loan - interest Y Cbt(nmr  
　　委托贷款-减值准备 Consignment loan - provision 0-!K@#$>=  
　　固定资产-房屋建筑物 Fixed assets - Buildings /Q8glLnM  
　　固定资产-机器设备 Fixed assets - Plant and machinery >lg-j-pV  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *#
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　　固定资产-运输设备 Fixed assets - Automobiles