[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 /y{:N  
　　现金 Cash in hand SNO
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　　银行存款 Cash in bank _>\33V-?b  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities :38h)9>RK  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check  ~deS*  
　　其他货币资金-银行汇票 Other monetary assets - bank draft /~u^@@.  
　　其他货币资金-信用卡 Other monetary assets - credit cards XjN=UhC  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q4-d|  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment ftTD-d  
　　短期投资-股票投资 Investments - Short term - stocks k- 9i  
　　短期投资-债券投资 Investments - Short term - bonds IC'+{3.m8  
　　短期投资-基金投资 Investments - Short term - funds _Sfu8k>):  
　　短期投资-其他投资 Investments - Short term - others 0.x+ H9z  
　　短期投资跌价准备 Provision for short-term investment  >~Zj  
　　长期股权投资-股票投资 Long term equity investment - stocks fYy w2"  
　　长期股权投资-其他股权投资 Long term equity investment - others \Hrcf+`  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 8(Te^] v#  
　　长期债券投资-其他债权投资 Long term securities investment - others -d'FKOD  
　　长期投资减值准备 Provision for long-term investment STjb2t,a  
　　应收票据 Notes receivable ]NTQF/   
　　应收股利 Dividends receivable 01-rBto$  
　　应收利息 Interest receivable _lkVT']  
　　应收帐款 Trade debtors H"? 5]!p  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [;, E cw^  
　　预付帐款 Prepayment ~/K&=xE  
　　应收补贴款 Allowance receivable ME]4tu  
　　其他应收款 Other debtors  VQH48{X  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors qfl!>  
　　其他流动资产 Other current assets ,Ohhl`q(  
　　物资采购 Purchase C]mp<  
　　原材料 Raw materials ?%~p@  
　　包装物 Packing materials |OF3O,5z  
　　低值易耗品 Low value consumbles C;HEvq7  
　　材料成本差异 Material cost difference k{;
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　　自制半成品 Self-manufactured goods *Ci&1Mu^Z  
　　库存商品 Finished goods 1
$03:ve1  
　　商品进销差价 Difference between purchase & sales of commodities ^-PYP:*  
　　委托加工物资 Consigned processiong material w:%NEa,Z  
　　委托代销商品 Consignment-out 59D'*!l-  
　　受托代销商品 Consignment-in \A\  
　　分期收款发出商品 Goods on instalment sales
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　　存货跌价准备 Provision for obsolete stocks [>?|wQy>=  
　　待摊费用 Prepaid expenses 
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　　待处理流动资产损益 Unsettled G/L on current assets s3JzYDpy  
　　待处理固定资产损益 Unsettled G/L on fixed assets ZrEou}z(*  
　　委托贷款-本金 Consignment loan - principle 6/L[`n"G  
　　委托贷款-利息 Consignment loan - interest uo]\L^j   
　　委托贷款-减值准备 Consignment loan - provision u-iQ  
　　固定资产-房屋建筑物 Fixed assets - Buildings u->[y1JY  
　　固定资产-机器设备 Fixed assets - Plant and machinery h )Y.jY  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]@z!r2[  
　　固定资产-运输设备 Fixed assets - Automobiles