[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 -8Z%5W`  
　　现金 Cash in hand 4`)B@<  
　　银行存款 Cash in bank y1^<!I  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities t#oJr2  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check [-_u{j  
　　其他货币资金-银行汇票 Other monetary assets - bank draft YVZm^@ZVV  
　　其他货币资金-信用卡 Other monetary assets - credit cards GEy^*, d  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit {PGNPxUbe  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment _QfA'32S  
　　短期投资-股票投资 Investments - Short term - stocks MsCY5g  
　　短期投资-债券投资 Investments - Short term - bonds ^ _KHw
 
　　短期投资-基金投资 Investments - Short term - funds LJYFz=p"  
　　短期投资-其他投资 Investments - Short term - others |"DQ^)3Pi  
　　短期投资跌价准备 Provision for short-term investment VWd=7  
　　长期股权投资-股票投资 Long term equity investment - stocks @v _ )(  
　　长期股权投资-其他股权投资 Long term equity investment - others $@[6jy  
　　长期债券投资-债券投资 Long term securities investemnt - bonds I :%(nKBK  
　　长期债券投资-其他债权投资 Long term securities investment - others FVsV Y1  
　　长期投资减值准备 Provision for long-term investment SfQ,uD6  
　　应收票据 Notes receivable lM"@v NgK  
　　应收股利 Dividends receivable ?%(8RQ  
　　应收利息 Interest receivable \MQ|(  
　　应收帐款 Trade debtors zCj]mH`es'  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors  HE. `  
　　预付帐款 Prepayment =:mD)oX*  
　　应收补贴款 Allowance receivable #0"Fw$P
c  
　　其他应收款 Other debtors #A@*k}/+  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Hn0,LH$/  
　　其他流动资产 Other current assets E"&fT!yi  
　　物资采购 Purchase " GkBX  
　　原材料 Raw materials G/\t<>O8o  
　　包装物 Packing materials q
YZX, x  
　　低值易耗品 Low value consumbles bcC;i~9  
　　材料成本差异 Material cost difference 6; 9SU+
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　　自制半成品 Self-manufactured goods i,M<}e1  
　　库存商品 Finished goods i[H`u,%
+(  
　　商品进销差价 Difference between purchase & sales of commodities 0RN]_z$;H  
　　委托加工物资 Consigned processiong material 9a"[-B:  
　　委托代销商品 Consignment-out Y~hBVz2g  
　　受托代销商品 Consignment-in G+[hE|L ~y  
　　分期收款发出商品 Goods on instalment sales K/KZ}PI-O  
　　存货跌价准备 Provision for obsolete stocks _n@#Lufx  
　　待摊费用 Prepaid expenses 3iJ4VL7  
　　待处理流动资产损益 Unsettled G/L on current assets L |EvI.f
 
　　待处理固定资产损益 Unsettled G/L on fixed assets XLz>h(w=  
　　委托贷款-本金 Consignment loan - principle |7 ]v&?y  
　　委托贷款-利息 Consignment loan - interest h
)7{Cj  
　　委托贷款-减值准备 Consignment loan - provision ~[e;{45V  
　　固定资产-房屋建筑物 Fixed assets - Buildings |E&a3 TQW  
　　固定资产-机器设备 Fixed assets - Plant and machinery 03L+[F&"?  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures LJ`*&J  
　　固定资产-运输设备 Fixed assets - Automobiles