[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 O$"bd~X  
　　现金 Cash in hand |.Nr.4Yp  
　　银行存款 Cash in bank @~$F;M=.*  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 1!>bhH}{D  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check @z r8%8n  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 192.W+H<  
　　其他货币资金-信用卡 Other monetary assets - credit cards nIV.
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Tsm1C#6 Y*  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment YeRcf`  
　　短期投资-股票投资 Investments - Short term - stocks !cN?SGafZI  
　　短期投资-债券投资 Investments - Short term - bonds <ELziE~>V  
　　短期投资-基金投资 Investments - Short term - funds ^o $W  
　　短期投资-其他投资 Investments - Short term - others ERfd7V<c>  
　　短期投资跌价准备 Provision for short-term investment } g3HoFC  
　　长期股权投资-股票投资 Long term equity investment - stocks ?jNF6z*M6  
　　长期股权投资-其他股权投资 Long term equity investment - others i!S
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　　长期债券投资-债券投资 Long term securities investemnt - bonds 9Qt)m fqM  
　　长期债券投资-其他债权投资 Long term securities investment - others hF7V !*5  
　　长期投资减值准备 Provision for long-term investment UM4@H1  
　　应收票据 Notes receivable :u>W&D  
　　应收股利 Dividends receivable  eW%L$I  
　　应收利息 Interest receivable qa 6=W  
　　应收帐款 Trade debtors Ynv 9&P  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W>p\O9BG  
　　预付帐款 Prepayment ;f".'9 l^
 
　　应收补贴款 Allowance receivable -O~C m}e  
　　其他应收款 Other debtors _l#3]#  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors TnN^2:cU  
　　其他流动资产 Other current assets 457fT|  
　　物资采购 Purchase dr|| !{\  
　　原材料 Raw materials =w',-+@  
　　包装物 Packing materials _L*f8e8  
　　低值易耗品 Low value consumbles 8lU;y)Z  
　　材料成本差异 Material cost difference y!7B,  
　　自制半成品 Self-manufactured goods n\Z^K  
　　库存商品 Finished goods n !UMU^  
　　商品进销差价 Difference between purchase & sales of commodities ?@Z7O.u  
　　委托加工物资 Consigned processiong material "t5 +*  
　　委托代销商品 Consignment-out lp:_H-sG  
　　受托代销商品 Consignment-in /;(<fh<bY  
　　分期收款发出商品 Goods on instalment sales 5*JV )[  
　　存货跌价准备 Provision for obsolete stocks &q4ox71  
　　待摊费用 Prepaid expenses `xISkW4%  
　　待处理流动资产损益 Unsettled G/L on current assets Rz`@N`U  
　　待处理固定资产损益 Unsettled G/L on fixed assets vx04h ~  
　　委托贷款-本金 Consignment loan - principle v$t {o{3  
　　委托贷款-利息 Consignment loan - interest b%3Q$wIJ6  
　　委托贷款-减值准备 Consignment loan - provision ^D9 /  
　　固定资产-房屋建筑物 Fixed assets - Buildings Z -pyFK\  
　　固定资产-机器设备 Fixed assets - Plant and machinery ge^!F>whr  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gb]hOB7g  
　　固定资产-运输设备 Fixed assets - Automobiles