国注册会计师考试英文测试词汇整理 An]Vx<PD
现金 Cash in hand 2kgSIvk\
银行存款 Cash in bank P{RGW.Ci@
其他货币资金-外埠存款Other monetary assets - cash in other cities P/S ,dhs(
其他货币资金-银行本票 Other monetary assets - cashier‘s check :S`12*_g"
其他货币资金-银行汇票 Other monetary assets - bank draft k-4z2qB
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9QD+
其他货币资金-存出投资款 Other monetary assets - cash for investment #m{F*(%
短期投资-股票投资 Investments - Short term - stocks _or_Vw!
短期投资-债券投资 Investments - Short term - bonds ~- aUw}U
短期投资-基金投资 Investments - Short term - funds xJ^B.;>
短期投资-其他投资 Investments - Short term - others 9r:|u:i7m
短期投资跌价准备 Provision for short-term investment Nn0j}ZI)1
长期股权投资-股票投资 Long term equity investment - stocks R
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长期股权投资-其他股权投资 Long term equity investment - others Gp_flGdGQ
长期债券投资-债券投资 Long term securities investemnt - bonds f4`Nws-dP
长期债券投资-其他债权投资 Long term securities investment - others OZKZv,
长期投资减值准备 Provision for long-term investment P(\x. d:
应收票据 Notes receivable MO1H?Uhx
应收股利 Dividends receivable K6F05h 5S
应收利息 Interest receivable &i805,lx
应收帐款 Trade debtors <UIE-#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors K=4|GZ~p}`
预付帐款 Prepayment TPj,4&|
应收补贴款 Allowance receivable 5IgO4 <B
其他应收款 Other debtors 5HB*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B_@p@6z
其他流动资产 Other current assets Dl?:Mh
物资采购 Purchase Vo%ikR #
原材料 Raw materials xyV7MW\?w
包装物 Packing materials tHvP0RxM
低值易耗品 Low value consumbles tI0D{Xrc
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods VYK%0S9yH[
库存商品 Finished goods 6 G,cc
商品进销差价 Difference between purchase & sales of commodities H ~<.2b
委托加工物资 Consigned processiong material t ,
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委托代销商品 Consignment-out l:a#B
受托代销商品 Consignment-in ;Rxc(tR!n
分期收款发出商品 Goods on instalment sales /*6[Itm_h
存货跌价准备 Provision for obsolete stocks "?_af
待摊费用 Prepaid expenses Yru,YA
待处理流动资产损益 Unsettled G/L on current assets OJFWmZ(X
待处理固定资产损益 Unsettled G/L on fixed assets i\>?b)a>
委托贷款-本金 Consignment loan - principle WxJaE;`Ige
委托贷款-利息 Consignment loan - interest 8NWuhRRrw
委托贷款-减值准备 Consignment loan - provision j\@&poJ(,
固定资产-房屋建筑物 Fixed assets - Buildings }?CKE<#%
固定资产-机器设备 Fixed assets - Plant and machinery Fbw.Y6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures j3R}]F'C*
固定资产-运输设备 Fixed assets - Automobiles