[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 D/@:wY  
　　现金 Cash in hand X Uh)z  
　　银行存款 Cash in bank  BX+-KvT  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities U/0NN>V  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check X
$PT-~!a  
　　其他货币资金-银行汇票 Other monetary assets - bank draft `,\WhJ?9  
　　其他货币资金-信用卡 Other monetary assets - credit cards vP88%I;  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit `|v0@-'$  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment }b6ja y  
　　短期投资-股票投资 Investments - Short term - stocks U:YT>U1Z  
　　短期投资-债券投资 Investments - Short term - bonds -$[=AqJXp;  
　　短期投资-基金投资 Investments - Short term - funds I:AlM?  
　　短期投资-其他投资 Investments - Short term - others Gh42qar`  
　　短期投资跌价准备 Provision for short-term investment O{SU
,"!y  
　　长期股权投资-股票投资 Long term equity investment - stocks y~
p7&^FeR  
　　长期股权投资-其他股权投资 Long term equity investment - others jG{xFz>x  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ]O&TU X@)  
　　长期债券投资-其他债权投资 Long term securities investment - others 3lA<{m;V  
　　长期投资减值准备 Provision for long-term investment %# J 8
cB  
　　应收票据 Notes receivable .:_dS=ut  
　　应收股利 Dividends receivable !Bu<6  
　　应收利息 Interest receivable s+Ln>c'|o  
　　应收帐款 Trade debtors f85j?J m  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p5G O@^i  
　　预付帐款 Prepayment t-_N|iW' 5  
　　应收补贴款 Allowance receivable v|QFUa`  
　　其他应收款 Other debtors .^P^lQT]>  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors X+bLLW>&  
　　其他流动资产 Other current assets /c__{? go  
　　物资采购 Purchase 'fawpU|h  
　　原材料 Raw materials &e3z) h  
　　包装物 Packing materials '<6Gz 7O  
　　低值易耗品 Low value consumbles _Ndy;MQ  
　　材料成本差异 Material cost difference ^_)CQ%W?  
　　自制半成品 Self-manufactured goods P#rwYPww\  
　　库存商品 Finished goods wF3mQ_hv:@  
　　商品进销差价 Difference between purchase & sales of commodities LNk 3=v2M  
　　委托加工物资 Consigned processiong material fs>0{  
　　委托代销商品 Consignment-out >:Q:+R;3o  
　　受托代销商品 Consignment-in 5\EHu8  
　　分期收款发出商品 Goods on instalment sales -"!V&M  
　　存货跌价准备 Provision for obsolete stocks OXA_E/F  
　　待摊费用 Prepaid expenses q w|M~vdm  
　　待处理流动资产损益 Unsettled G/L on current assets E62VuX  
　　待处理固定资产损益 Unsettled G/L on fixed assets %>5Ht e<  
　　委托贷款-本金 Consignment loan - principle ?aO%\<b  
　　委托贷款-利息 Consignment loan - interest zXU E<\  
　　委托贷款-减值准备 Consignment loan - provision +zz9u?2C`  
　　固定资产-房屋建筑物 Fixed assets - Buildings 98o;_tU'  
　　固定资产-机器设备 Fixed assets - Plant and machinery k]; <PF  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures JL;H:`x  
　　固定资产-运输设备 Fixed assets - Automobiles