[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 f\|33)k  
　　现金 Cash in hand * y`^Fc  
　　银行存款 Cash in bank u/k#b2BqL  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities I5 [r-r  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 9K)OQDv%6D  
　　其他货币资金-银行汇票 Other monetary assets - bank draft W_kJb  
　　其他货币资金-信用卡 Other monetary assets - credit cards ;2bG-v'4vO  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit *h]qh20t  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 9l(e:_`_  
　　短期投资-股票投资 Investments - Short term - stocks HeF[H\a<  
　　短期投资-债券投资 Investments - Short term - bonds (:@qn+ a  
　　短期投资-基金投资 Investments - Short term - funds a2x2N_\=/D  
　　短期投资-其他投资 Investments - Short term - others qWr `cO~hc  
　　短期投资跌价准备 Provision for short-term investment SX*os$  
　　长期股权投资-股票投资 Long term equity investment - stocks SHhg
&~B  
　　长期股权投资-其他股权投资 Long term equity investment - others fC(lY4,H3R  
　　长期债券投资-债券投资 Long term securities investemnt - bonds -h.' ]^I  
　　长期债券投资-其他债权投资 Long term securities investment - others :*4yR
46  
　　长期投资减值准备 Provision for long-term investment Iye  
　　应收票据 Notes receivable qQVqS7 t  
　　应收股利 Dividends receivable i8A5m@,G  
　　应收利息 Interest receivable J7mT&U&Ru  
　　应收帐款 Trade debtors <G6wpf8M  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #%+IU  
　　预付帐款 Prepayment 8xL-j2w  
　　应收补贴款 Allowance receivable o5zth^p[  
　　其他应收款 Other debtors o F@{&  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :Z`4ea"w  
　　其他流动资产 Other current assets uOZ+9x(  
　　物资采购 Purchase >.M `Fz.  
　　原材料 Raw materials m*["  
　　包装物 Packing materials e6{/e +/R  
　　低值易耗品 Low value consumbles :*Ckq~[Hg  
　　材料成本差异 Material cost difference x}F.<`  
　　自制半成品 Self-manufactured goods nA+[[(6  
　　库存商品 Finished goods f~"3#MaV  
　　商品进销差价 Difference between purchase & sales of commodities Lu-owP7nB  
　　委托加工物资 Consigned processiong material >-oa`im+  
　　委托代销商品 Consignment-out 'v\!}6  
　　受托代销商品 Consignment-in 7tfFRUw  
　　分期收款发出商品 Goods on instalment sales #<se0CJB  
　　存货跌价准备 Provision for obsolete stocks 7b Gzun&  
　　待摊费用 Prepaid expenses 2]Y (<PC  
　　待处理流动资产损益 Unsettled G/L on current assets xG<S2R2VQh  
　　待处理固定资产损益 Unsettled G/L on fixed assets f'r/Q2{n  
　　委托贷款-本金 Consignment loan - principle >,1'[)_  
　　委托贷款-利息 Consignment loan - interest QmgwIz_  
　　委托贷款-减值准备 Consignment loan - provision @|5B  
　　固定资产-房屋建筑物 Fixed assets - Buildings I,?bZ&@8  
　　固定资产-机器设备 Fixed assets - Plant and machinery iiRK3m  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures YM#XV*P0 q  
　　固定资产-运输设备 Fixed assets - Automobiles