[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 l)8s
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　　现金 Cash in hand knSuzq%
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　　银行存款 Cash in bank ~B_ D@gV|  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Q!$IQJ]|Y  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 2R`u[  
　　其他货币资金-银行汇票 Other monetary assets - bank draft [ud|dwP"  
　　其他货币资金-信用卡 Other monetary assets - credit cards
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Kbas-</Si  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment sv=H~wce  
　　短期投资-股票投资 Investments - Short term - stocks v*r9j8
 
　　短期投资-债券投资 Investments - Short term - bonds !Zs,-=^D  
　　短期投资-基金投资 Investments - Short term - funds afm_Rrg[  
　　短期投资-其他投资 Investments - Short term - others 2 sSwDF  
　　短期投资跌价准备 Provision for short-term investment s*JE)  
　　长期股权投资-股票投资 Long term equity investment - stocks lfgtcR{l5  
　　长期股权投资-其他股权投资 Long term equity investment - others [x|)}P7%s  
　　长期债券投资-债券投资 Long term securities investemnt - bonds  RY9.n  
　　长期债券投资-其他债权投资 Long term securities investment - others ( mt*y]p?  
　　长期投资减值准备 Provision for long-term investment 90(UgK&Y  
　　应收票据 Notes receivable <dS5|||  
　　应收股利 Dividends receivable ExqM1&zpK  
　　应收利息 Interest receivable [brkx3h  
　　应收帐款 Trade debtors Q2FQhc@L(:  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %VS 2M #f  
　　预付帐款 Prepayment 2;h+;G  
　　应收补贴款 Allowance receivable I<KCt2:X  
　　其他应收款 Other debtors Yu;9&b  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $i -zMa  
　　其他流动资产 Other current assets p$X
nOh  
　　物资采购 Purchase DEcGFRgN~  
　　原材料 Raw materials }Wqtip:L  
　　包装物 Packing materials ~9bv Wd1D  
　　低值易耗品 Low value consumbles Z) t{JHm:  
　　材料成本差异 Material cost difference K9^"NS3  
　　自制半成品 Self-manufactured goods x?gQ\0S<  
　　库存商品 Finished goods 9LHa&""  
　　商品进销差价 Difference between purchase & sales of commodities 5DUi4 Cbgy  
　　委托加工物资 Consigned processiong material wZ O@J|  
　　委托代销商品 Consignment-out sX Z4U0#  
　　受托代销商品 Consignment-in py=i!vb&Z%  
　　分期收款发出商品 Goods on instalment sales $q^O%(  
　　存货跌价准备 Provision for obsolete stocks CxkMhd8qz  
　　待摊费用 Prepaid expenses 1S
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　　待处理流动资产损益 Unsettled G/L on current assets N?zV*ngBS  
　　待处理固定资产损益 Unsettled G/L on fixed assets &D^ e<j}RQ  
　　委托贷款-本金 Consignment loan - principle i:{:xKiCa  
　　委托贷款-利息 Consignment loan - interest vLr&ay!w  
　　委托贷款-减值准备 Consignment loan - provision eA1'qww"'  
　　固定资产-房屋建筑物 Fixed assets - Buildings HMhLTl{;  
　　固定资产-机器设备 Fixed assets - Plant and machinery >6w@{p2B  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures aI7Xq3  
　　固定资产-运输设备 Fixed assets - Automobiles