[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 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-4
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　　其他货币资金-信用卡 Other monetary assets - credit cards ndyIsR  
　　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 ~- 
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　　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 Seav  
　　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,
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　　应收补贴款 Allowance receivable 5IgO4<B  
　　其他应收款 Other debtors 5H
B*  
　　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 V
o%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 dF&@ q,  
　　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 , EMyZ  
　　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 OJFWm
Z(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