[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 [a*>@IR  
　　现金 Cash in hand ~{$'sp0  
　　银行存款 Cash in bank @!NHeH=pR  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities fTtSx_}3H  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check MCpK^7]k  
　　其他货币资金-银行汇票 Other monetary assets - bank draft _7HJ'  
　　其他货币资金-信用卡 Other monetary assets - credit cards 959jp85  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit /Z_ [)PTH  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment ddhTr i'f  
　　短期投资-股票投资 Investments - Short term - stocks `ViNSr):J  
　　短期投资-债券投资 Investments - Short term - bonds ,lYU#Hx*  
　　短期投资-基金投资 Investments - Short term - funds V+5 n|L5  
　　短期投资-其他投资 Investments - Short term - others neH"ks5  
　　短期投资跌价准备 Provision for short-term investment 3o/a8  
　　长期股权投资-股票投资 Long term equity investment - stocks PH&ms  
　　长期股权投资-其他股权投资 Long term equity investment - others T Bfl9Q  
　　长期债券投资-债券投资 Long term securities investemnt - bonds YVp0 }m  
　　长期债券投资-其他债权投资 Long term securities investment - others <Py/uF|  
　　长期投资减值准备 Provision for long-term investment (uz!:dkvx  
　　应收票据 Notes receivable ?|YQtY  
　　应收股利 Dividends receivable boB{Y7gO4  
　　应收利息 Interest receivable n:
)Y'52}  
　　应收帐款 Trade debtors ~ mo`  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors j=QjvWD  
　　预付帐款 Prepayment  :!FwF65  
　　应收补贴款 Allowance receivable bdhgHjz  
　　其他应收款 Other debtors r:Cid*~m  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d/QM   
　　其他流动资产 Other current assets ,IATJ s$E  
　　物资采购 Purchase D];([:+4  
　　原材料 Raw materials XYTcG;_z  
　　包装物 Packing materials M< pgaB0  
　　低值易耗品 Low value consumbles ,R6$SrNcd  
　　材料成本差异 Material cost difference _Hj,;Z  
　　自制半成品 Self-manufactured goods hIr^"kVK  
　　库存商品 Finished goods VO?NrKyeW  
　　商品进销差价 Difference between purchase & sales of commodities v]S8!wU  
　　委托加工物资 Consigned processiong material M_I\:Q  
　　委托代销商品 Consignment-out 9DE)5/c`v  
　　受托代销商品 Consignment-in #TF  
　　分期收款发出商品 Goods on instalment sales zKT<Q M!`  
　　存货跌价准备 Provision for obsolete stocks ka[NYW{.  
　　待摊费用 Prepaid expenses ?,>y`Qf*|  
　　待处理流动资产损益 Unsettled G/L on current assets >(a_9l;q  
　　待处理固定资产损益 Unsettled G/L on fixed assets Nuq/_x  
　　委托贷款-本金 Consignment loan - principle vLS6Gb't  
　　委托贷款-利息 Consignment loan - interest El}z^e  
　　委托贷款-减值准备 Consignment loan - provision H@2+wr)$}  
　　固定资产-房屋建筑物 Fixed assets - Buildings `"4EE}eQc
 
　　固定资产-机器设备 Fixed assets - Plant and machinery 6* w;xf  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QV1%Zo u  
　　固定资产-运输设备 Fixed assets - Automobiles