[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 %Ds+GM -  
　　现金 Cash in hand 2
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　　银行存款 Cash in bank p$Hi[upy  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Y]Vq\]m\  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 8PBvV[  
　　其他货币资金-银行汇票 Other monetary assets - bank draft x6W`hpL  
　　其他货币资金-信用卡 Other monetary assets - credit cards X:|8vS+0gU  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit "
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment Z.1> kZ  
　　短期投资-股票投资 Investments - Short term - stocks Ch19h8M  
　　短期投资-债券投资 Investments - Short term - bonds
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　　短期投资-基金投资 Investments - Short term - funds V kjuy
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　　短期投资-其他投资 Investments - Short term - others P6\6?am  
　　短期投资跌价准备 Provision for short-term investment PyBD   
　　长期股权投资-股票投资 Long term equity investment - stocks *z8|P#@  
　　长期股权投资-其他股权投资 Long term equity investment - others cj$d=k~  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ]Y`Ib0$  
　　长期债券投资-其他债权投资 Long term securities investment - others e2cP *J  
　　长期投资减值准备 Provision for long-term investment *2e!M^K<  
　　应收票据 Notes receivable ~TqT}:,H  
　　应收股利 Dividends receivable 2YlH}fnH  
　　应收利息 Interest receivable Z"y=sDO{  
　　应收帐款 Trade debtors vUesV%9hq  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors xr%#dV k  
　　预付帐款 Prepayment t~hTp K*  
　　应收补贴款 Allowance receivable ]rN#B-aAr  
　　其他应收款 Other debtors Lja7  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors mbxbEqz  
　　其他流动资产 Other current assets !)pdamdA  
　　物资采购 Purchase (Un_!)  
　　原材料 Raw materials 69G`2_eKCp  
　　包装物 Packing materials JSr$-C fH  
　　低值易耗品 Low value consumbles ~ G6"3"  
　　材料成本差异 Material cost difference yN6>VD{F  
　　自制半成品 Self-manufactured goods 'hqBo|  
　　库存商品 Finished goods ~}"]&%Q{J  
　　商品进销差价 Difference between purchase & sales of commodities Ig6T g ?  
　　委托加工物资 Consigned processiong material eE@&ze>X  
　　委托代销商品 Consignment-out y[?-@7i  
　　受托代销商品 Consignment-in rsXq- Pq*  
　　分期收款发出商品 Goods on instalment sales %$5H!!~o  
　　存货跌价准备 Provision for obsolete stocks E
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　　待摊费用 Prepaid expenses .(CP. d  
　　待处理流动资产损益 Unsettled G/L on current assets ye}p~&  
　　待处理固定资产损益 Unsettled G/L on fixed assets T~:| !`  
　　委托贷款-本金 Consignment loan - principle _iV]_\0W2  
　　委托贷款-利息 Consignment loan - interest cC'x6\a  
　　委托贷款-减值准备 Consignment loan - provision ZJ*g))k7  
　　固定资产-房屋建筑物 Fixed assets - Buildings }"^'%C8EX  
　　固定资产-机器设备 Fixed assets - Plant and machinery $F'>yop2b  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures De&6 9  
　　固定资产-运输设备 Fixed assets - Automobiles