[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 Zmx[u_NG  
　　现金 Cash in hand dU!`aPL?  
　　银行存款 Cash in bank / D9FjOP  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ]J=S\  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check sU7>q}!  
　　其他货币资金-银行汇票 Other monetary assets - bank draft [,GXA)j  
　　其他货币资金-信用卡 Other monetary assets - credit cards :V)W?~Z7B  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit #3uBq(-Z  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Z=;+) #,  
　　短期投资-股票投资 Investments - Short term - stocks iU)-YFO  
　　短期投资-债券投资 Investments - Short term - bonds d<*4)MRN  
　　短期投资-基金投资 Investments - Short term - funds ,H{ /@|RW  
　　短期投资-其他投资 Investments - Short term - others @G/':N   
　　短期投资跌价准备 Provision for short-term investment .aRL'1xHl  
　　长期股权投资-股票投资 Long term equity investment - stocks 9&'I?D&8  
　　长期股权投资-其他股权投资 Long term equity investment - others +n1jP<[<N  
　　长期债券投资-债券投资 Long term securities investemnt - bonds %9_wDfw~  
　　长期债券投资-其他债权投资 Long term securities investment - others >.R6\>N%  
　　长期投资减值准备 Provision for long-term investment 3YY<2<
  
　　应收票据 Notes receivable " mKMym2  
　　应收股利 Dividends receivable 
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　　应收利息 Interest receivable \L#BAB6z  
　　应收帐款 Trade debtors 1'|6IR1'  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +mBJvrI  
　　预付帐款 Prepayment +MQvq\%tG  
　　应收补贴款 Allowance receivable a S- rng  
　　其他应收款 Other debtors /Vpd*obMB  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e O,  
　　其他流动资产 Other current assets qZ!1>`B  
　　物资采购 Purchase vPG!S{4  
　　原材料 Raw materials Y^dVNC3vd  
　　包装物 Packing materials rT`D@ I  
　　低值易耗品 Low value consumbles {Y5h*BD>  
　　材料成本差异 Material cost difference B3I\=  
　　自制半成品 Self-manufactured goods Z2chv,SqCJ  
　　库存商品 Finished goods I3Sl>e(Z  
　　商品进销差价 Difference between purchase & sales of commodities y)3(  
　　委托加工物资 Consigned processiong material mB(*)PwZ  
　　委托代销商品 Consignment-out l3aG#4jj  
　　受托代销商品 Consignment-in V07x+ovq  
　　分期收款发出商品 Goods on instalment sales ;F&wGe  
　　存货跌价准备 Provision for obsolete stocks %EPqJ(T  
　　待摊费用 Prepaid expenses }@'xEx  
　　待处理流动资产损益 Unsettled G/L on current assets p71%-nV  
　　待处理固定资产损益 Unsettled G/L on fixed assets ?`F" )y  
　　委托贷款-本金 Consignment loan - principle TJtW?c7  
　　委托贷款-利息 Consignment loan - interest {d$S~  
　　委托贷款-减值准备 Consignment loan - provision T0_9:I`&  
　　固定资产-房屋建筑物 Fixed assets - Buildings A>L(#lz#ek  
　　固定资产-机器设备 Fixed assets - Plant and machinery VmQ7M4j*  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }nE#0n  
　　固定资产-运输设备 Fixed assets - Automobiles