[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 "$%&C%t  
　　现金 Cash in hand "el3mloR8  
　　银行存款 Cash in bank )u!}`UJ  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities %I)*5M6  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check >
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　　其他货币资金-银行汇票 Other monetary assets - bank draft =%FhY^-  
　　其他货币资金-信用卡 Other monetary assets - credit cards i2O$oHd  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit i"!j:YEo  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment czo*_q%  
　　短期投资-股票投资 Investments - Short term - stocks g( eA?  
　　短期投资-债券投资 Investments - Short term - bonds { zalB" i  
　　短期投资-基金投资 Investments - Short term - funds BXl Y V"  
　　短期投资-其他投资 Investments - Short term - others %.IW H9P7  
　　短期投资跌价准备 Provision for short-term investment N':d T  
　　长期股权投资-股票投资 Long term equity investment - stocks F+Hmp\rM#  
　　长期股权投资-其他股权投资 Long term equity investment - others ;x{J45^  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ]CnT4[f!  
　　长期债券投资-其他债权投资 Long term securities investment - others Xdf
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　　长期投资减值准备 Provision for long-term investment H8qAj  
　　应收票据 Notes receivable @q" #.?>s  
　　应收股利 Dividends receivable PTA_erU  
　　应收利息 Interest receivable olDzmy(=W*  
　　应收帐款 Trade debtors 1NlpOVq:)  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8g_GXtn(z  
　　预付帐款 Prepayment eNt1P`2[  
　　应收补贴款 Allowance receivable DoJ3zYEk  
　　其他应收款 Other debtors .)=j~}\  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors j=b-Y  
　　其他流动资产 Other current assets c$%I^f}'  
　　物资采购 Purchase 2mvp|<"  
　　原材料 Raw materials 7bam`)n  
　　包装物 Packing materials Q;p% VQ  
　　低值易耗品 Low value consumbles \"=@uqar2  
　　材料成本差异 Material cost difference 2I~a{:O  
　　自制半成品 Self-manufactured goods Ria*+.k@"B  
　　库存商品 Finished goods z"@UNypc,  
　　商品进销差价 Difference between purchase & sales of commodities _ <pO<S  
　　委托加工物资 Consigned processiong material +@C|u'  
　　委托代销商品 Consignment-out Je~Ybh  
　　受托代销商品 Consignment-in +Xr87x;  
　　分期收款发出商品 Goods on instalment sales h IUO=
f  
　　存货跌价准备 Provision for obsolete stocks Zo5 .Yse  
　　待摊费用 Prepaid expenses {B6tGLt#bf  
　　待处理流动资产损益 Unsettled G/L on current assets
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　　待处理固定资产损益 Unsettled G/L on fixed assets _/[(&}M  
　　委托贷款-本金 Consignment loan - principle a s?)6  
　　委托贷款-利息 Consignment loan - interest FHu+dZ  
　　委托贷款-减值准备 Consignment loan - provision {W#VUB  
　　固定资产-房屋建筑物 Fixed assets - Buildings 4^BHJOvs  
　　固定资产-机器设备 Fixed assets - Plant and machinery wd~!j &`a  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :E9@9>3S  
　　固定资产-运输设备 Fixed assets - Automobiles