[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 S=O$JP79  
　　现金 Cash in hand bi,mM,N/  
　　银行存款 Cash in bank AbZ:(+@cP  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities "Ot{^_e  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check U**)H_S/~  
　　其他货币资金-银行汇票 Other monetary assets - bank draft /*P7 <5n0  
　　其他货币资金-信用卡 Other monetary assets - credit cards .)`-Hkxa  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit @?/\c:cp  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment o+^Eu}[.  
　　短期投资-股票投资 Investments - Short term - stocks /"MJkM.~E  
　　短期投资-债券投资 Investments - Short term - bonds C1 {ZW~"YI  
　　短期投资-基金投资 Investments - Short term - funds RbAt3k;y  
　　短期投资-其他投资 Investments - Short term - others {!t=n
 
　　短期投资跌价准备 Provision for short-term investment oKiD8':  
　　长期股权投资-股票投资 Long term equity investment - stocks owMmCR  
　　长期股权投资-其他股权投资 Long term equity investment - others *w 21U!  
　　长期债券投资-债券投资 Long term securities investemnt - bonds kY!C_kFcn  
　　长期债券投资-其他债权投资 Long term securities investment - others i+AUQ0Zbf6  
　　长期投资减值准备 Provision for long-term investment T*\$<-^
 
　　应收票据 Notes receivable :;
T
YL[  
　　应收股利 Dividends receivable H),RA]S  
　　应收利息 Interest receivable x@Vt[}e  
　　应收帐款 Trade debtors ohplj`X[21  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors M.[wKGX(  
　　预付帐款 Prepayment +2y&B,L_Wh  
　　应收补贴款 Allowance receivable GZ"/k<~0  
　　其他应收款 Other debtors A'~#9@l<  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *(nJX.7  
　　其他流动资产 Other current assets UoRDeYQ`E  
　　物资采购 Purchase _n_sfT6)B  
　　原材料 Raw materials raHVkE{<  
　　包装物 Packing materials y.ql#eQ,  
　　低值易耗品 Low value consumbles k_O-5{  
　　材料成本差异 Material cost difference ,D8&
q?a  
　　自制半成品 Self-manufactured goods 6$(0Ty  
　　库存商品 Finished goods !tr9(d  
　　商品进销差价 Difference between purchase & sales of commodities -t>Z 9  
　　委托加工物资 Consigned processiong material 4cB&Hk  
　　委托代销商品 Consignment-out dyl 0]Z  
　　受托代销商品 Consignment-in 0BDoBR  
　　分期收款发出商品 Goods on instalment sales J{!'f| J  
　　存货跌价准备 Provision for obsolete stocks cD8Ea(  
　　待摊费用 Prepaid expenses to51hjV  
　　待处理流动资产损益 Unsettled G/L on current assets ?\M)WDO  
　　待处理固定资产损益 Unsettled G/L on fixed assets Y"oDFo,  
　　委托贷款-本金 Consignment loan - principle ^Po,(iIn  
　　委托贷款-利息 Consignment loan - interest raF] k0{  
　　委托贷款-减值准备 Consignment loan - provision QQq/5r4O`q  
　　固定资产-房屋建筑物 Fixed assets - Buildings QES^^PQe:  
　　固定资产-机器设备 Fixed assets - Plant and machinery ~4+8p9f  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^
k;mn-
0  
　　固定资产-运输设备 Fixed assets - Automobiles