[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 0H9UM*O  
　　现金 Cash in hand {[I]pm~n  
　　银行存款 Cash in bank Py@/\V  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities P/!W']OO  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check QUQw/  
　　其他货币资金-银行汇票 Other monetary assets - bank draft )~X.x"}8k  
　　其他货币资金-信用卡 Other monetary assets - credit cards b((>?=hh  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit I$0O4  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Q9G\T:^ury  
　　短期投资-股票投资 Investments - Short term - stocks F<V.OFt  
　　短期投资-债券投资 Investments - Short term - bonds )44c
[Z  
　　短期投资-基金投资 Investments - Short term - funds SH1S
_EQ<  
　　短期投资-其他投资 Investments - Short term - others (IXUT6|  
　　短期投资跌价准备 Provision for short-term investment -P6Z[V%  
　　长期股权投资-股票投资 Long term equity investment - stocks ;_~9".'<d  
　　长期股权投资-其他股权投资 Long term equity investment - others 969Y[XQ  
　　长期债券投资-债券投资 Long term securities investemnt - bonds Tr@|QNu  
　　长期债券投资-其他债权投资 Long term securities investment - others {D$5M/$  
　　长期投资减值准备 Provision for long-term investment <jAn~=Uq[,  
　　应收票据 Notes receivable Q\W?qB_  
　　应收股利 Dividends receivable 5:yRFzhqd  
　　应收利息 Interest receivable ,J&\) yTP  
　　应收帐款 Trade debtors Fp&tJ]=B.  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *)Us   
　　预付帐款 Prepayment [4 v1 N  
　　应收补贴款 Allowance receivable ,{C hHnJ%#  
　　其他应收款 Other debtors +HT?>k  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]N;\AXZ7  
　　其他流动资产 Other current assets `s8o2"12  
　　物资采购 Purchase |Vo{ {
)  
　　原材料 Raw materials ?E}9TQ  
　　包装物 Packing materials @ogj -ol&  
　　低值易耗品 Low value consumbles }?)U`zF)7}  
　　材料成本差异 Material cost difference s-801JpiJ  
　　自制半成品 Self-manufactured goods po!bRk[4  
　　库存商品 Finished goods E[ttamU  
　　商品进销差价 Difference between purchase & sales of commodities
Y|!m  
　　委托加工物资 Consigned processiong material ]3Y J a  
　　委托代销商品 Consignment-out Ie]k/qw+Y  
　　受托代销商品 Consignment-in a=4
 `C*)  
　　分期收款发出商品 Goods on instalment sales <MyT ;  
　　存货跌价准备 Provision for obsolete stocks *djVOC  
　　待摊费用 Prepaid expenses 5wa'Sexq
E  
　　待处理流动资产损益 Unsettled G/L on current assets 2,6~;R  
　　待处理固定资产损益 Unsettled G/L on fixed assets tbXl5x0  
　　委托贷款-本金 Consignment loan - principle .% 79(r^  
　　委托贷款-利息 Consignment loan - interest w9w=2 *  
　　委托贷款-减值准备 Consignment loan - provision Ge`PVwn  
　　固定资产-房屋建筑物 Fixed assets - Buildings C %i{{Y&l  
　　固定资产-机器设备 Fixed assets - Plant and machinery P84=.*>  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P''>wjMH0  
　　固定资产-运输设备 Fixed assets - Automobiles