[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 UhK,H   
　　现金 Cash in hand plfB}p  
　　银行存款 Cash in bank *en{pR'  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities x{$NstGB  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check o1\8>Ew  
　　其他货币资金-银行汇票 Other monetary assets - bank draft #SueT"F  
　　其他货币资金-信用卡 Other monetary assets - credit cards ~_%[j8o&l  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^MUM04l  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment |:z%7J3wP  
　　短期投资-股票投资 Investments - Short term - stocks mLE`IKgd]  
　　短期投资-债券投资 Investments - Short term - bonds M_K&x-H0  
　　短期投资-基金投资 Investments - Short term - funds *F0N'*  
　　短期投资-其他投资 Investments - Short term - others Za w+  
　　短期投资跌价准备 Provision for short-term investment rtm28|0H'  
　　长期股权投资-股票投资 Long term equity investment - stocks Sf9+T
W  
　　长期股权投资-其他股权投资 Long term equity investment - others sr L,9)OC  
　　长期债券投资-债券投资 Long term securities investemnt - bonds >nX'RE|F  
　　长期债券投资-其他债权投资 Long term securities investment - others K 4BMa]/U  
　　长期投资减值准备 Provision for long-term investment }
_ E  
　　应收票据 Notes receivable Wm61  
　　应收股利 Dividends receivable @k
w=0  
　　应收利息 Interest receivable kel48B  
　　应收帐款 Trade debtors }R^{<{KVJ  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^d,d<Uc  
　　预付帐款 Prepayment J3=jC5=J4  
　　应收补贴款 Allowance receivable b11C3TyQT  
　　其他应收款 Other debtors bPNsy@
"6  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \XC1/LZQ  
　　其他流动资产 Other current assets V6Y!0,w!a  
　　物资采购 Purchase v&Kw 3!X#E  
　　原材料 Raw materials  eW/Hn  
　　包装物 Packing materials bTj,5,8i  
　　低值易耗品 Low value consumbles m`Z4#_s2  
　　材料成本差异 Material cost difference H,'c&  
　　自制半成品 Self-manufactured goods *h UrE  
　　库存商品 Finished goods a^BD55d?  
　　商品进销差价 Difference between purchase & sales of commodities RaAq>B WPr  
　　委托加工物资 Consigned processiong material 3I]5DW %-  
　　委托代销商品 Consignment-out eX\t]{\oC  
　　受托代销商品 Consignment-in YpJzRm{Ra  
　　分期收款发出商品 Goods on instalment sales c c:xT0Y  
　　存货跌价准备 Provision for obsolete stocks zC7;Zj*k  
　　待摊费用 Prepaid expenses Lxl?6wZ  
　　待处理流动资产损益 Unsettled G/L on current assets HO"(eDW6z  
　　待处理固定资产损益 Unsettled G/L on fixed assets 7 UR)4dYA  
　　委托贷款-本金 Consignment loan - principle ?G@%haqn6  
　　委托贷款-利息 Consignment loan - interest n}2}4^  
　　委托贷款-减值准备 Consignment loan - provision )j](_kvK  
　　固定资产-房屋建筑物 Fixed assets - Buildings m9/a!|fBE  
　　固定资产-机器设备 Fixed assets - Plant and machinery q_!3<.sf  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]BA8[2=m  
　　固定资产-运输设备 Fixed assets - Automobiles