[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 
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　　现金 Cash in hand *|W](id7e  
　　银行存款 Cash in bank `9[n5-t  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 81y<Uz 6  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check pu/5#[MC)^  
　　其他货币资金-银行汇票 Other monetary assets - bank draft `dV2\ ^*A  
　　其他货币资金-信用卡 Other monetary assets - credit cards h'&<A_C-7  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^P~,bO&H.Z  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment j3
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　　短期投资-股票投资 Investments - Short term - stocks D
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　　短期投资-债券投资 Investments - Short term - bonds K1J |\!
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　　短期投资-基金投资 Investments - Short term - funds LJ@(jO{z  
　　短期投资-其他投资 Investments - Short term - others i*:QbMb  
　　短期投资跌价准备 Provision for short-term investment ])F+ C/Px1  
　　长期股权投资-股票投资 Long term equity investment - stocks -~
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　　长期股权投资-其他股权投资 Long term equity investment - others vb>F)po1}  
　　长期债券投资-债券投资 Long term securities investemnt - bonds `B3-#!2X  
　　长期债券投资-其他债权投资 Long term securities investment - others Lw[=pe0
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　　长期投资减值准备 Provision for long-term investment 1O0. CC,p  
　　应收票据 Notes receivable su=MMr>  
　　应收股利 Dividends receivable myX&Z F_9  
　　应收利息 Interest receivable n4dNGp7\`  
　　应收帐款 Trade debtors }WFI/W'  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #6|ve?`I  
　　预付帐款 Prepayment Za!KM  
　　应收补贴款 Allowance receivable 0`7yPq*  
　　其他应收款 Other debtors qypF}Pw  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ._tEDY/1m  
　　其他流动资产 Other current assets q7KHx b  
　　物资采购 Purchase 2_u+&7  
　　原材料 Raw materials ](R /4  
　　包装物 Packing materials Nm&'&L%Ch  
　　低值易耗品 Low value consumbles :n13v@q  
　　材料成本差异 Material cost difference BZ.l[LMp  
　　自制半成品 Self-manufactured goods U=KUx   
　　库存商品 Finished goods pJ8F
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　　商品进销差价 Difference between purchase & sales of commodities ;5X~"#%U_  
　　委托加工物资 Consigned processiong material Rl cL(HM  
　　委托代销商品 Consignment-out 9F3,  
　　受托代销商品 Consignment-in Ln&~t(7  
　　分期收款发出商品 Goods on instalment sales t^MTR6y+8  
　　存货跌价准备 Provision for obsolete stocks p:nl4O/  
　　待摊费用 Prepaid expenses In?+  
　　待处理流动资产损益 Unsettled G/L on current assets w=_^n]`R  
　　待处理固定资产损益 Unsettled G/L on fixed assets L3oL>r'|  
　　委托贷款-本金 Consignment loan - principle $S<B\\ %  
　　委托贷款-利息 Consignment loan - interest /_J{JGp9  
　　委托贷款-减值准备 Consignment loan - provision q%d'pF  
　　固定资产-房屋建筑物 Fixed assets - Buildings sS{Co8EJn  
　　固定资产-机器设备 Fixed assets - Plant and machinery 9O&gR46.  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures C1_0 9Vc  
　　固定资产-运输设备 Fixed assets - Automobiles