[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 H>C=zo,oiC  
　　现金 Cash in hand olcDt&xv]  
　　银行存款 Cash in bank yHGADH0B  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities  @8 6f  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ;=N#`l  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 5X+A"X ;C  
　　其他货币资金-信用卡 Other monetary assets - credit cards 16 $B>  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Je{ykL?N  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment q:(%*sY>  
　　短期投资-股票投资 Investments - Short term - stocks Xeajxcop#  
　　短期投资-债券投资 Investments - Short term - bonds [!z,lY>  
　　短期投资-基金投资 Investments - Short term - funds j@9T.P1  
　　短期投资-其他投资 Investments - Short term - others n|;Im&,  
　　短期投资跌价准备 Provision for short-term investment ~m |BC*)  
　　长期股权投资-股票投资 Long term equity investment - stocks M`>E|"<  
　　长期股权投资-其他股权投资 Long term equity investment - others &FD>&WRV  
　　长期债券投资-债券投资 Long term securities investemnt - bonds .u:GjL'$  
　　长期债券投资-其他债权投资 Long term securities investment - others AR=]=8  
　　长期投资减值准备 Provision for long-term investment $C\BcKlmv  
　　应收票据 Notes receivable Q;u pau  
　　应收股利 Dividends receivable l,8##7  
　　应收利息 Interest receivable c|%6e(g"L  
　　应收帐款 Trade debtors Jb(H %NJ  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]tD]Wx%  
　　预付帐款 Prepayment RZ7@cQY  
　　应收补贴款 Allowance receivable ys~x$  
　　其他应收款 Other debtors  `]X
>V,  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ..qCPlK;  
　　其他流动资产 Other current assets :>*7=q=  
　　物资采购 Purchase JO;Uus{?  
　　原材料 Raw materials 9my^ Y9B  
　　包装物 Packing materials uS-|w YE  
　　低值易耗品 Low value consumbles 9UkBwS`  
　　材料成本差异 Material cost difference 7"mc+QOp  
　　自制半成品 Self-manufactured goods w &(ag$p'  
　　库存商品 Finished goods P%6~&woF  
　　商品进销差价 Difference between purchase & sales of commodities ]A"h&`Cvt  
　　委托加工物资 Consigned processiong material >bxS3FCX  
　　委托代销商品 Consignment-out ]q.0!lh+WL  
　　受托代销商品 Consignment-in N$DkX)Z  
　　分期收款发出商品 Goods on instalment sales #?E"x/$Y6  
　　存货跌价准备 Provision for obsolete stocks p[-O( 3Y  
　　待摊费用 Prepaid expenses G"6 !{4g  
　　待处理流动资产损益 Unsettled G/L on current assets g{Rd=1SK]  
　　待处理固定资产损益 Unsettled G/L on fixed assets hc1N~$3!G  
　　委托贷款-本金 Consignment loan - principle 8QK&
_n*  
　　委托贷款-利息 Consignment loan - interest ;,TFr}p`
 
　　委托贷款-减值准备 Consignment loan - provision >V937  
　　固定资产-房屋建筑物 Fixed assets - Buildings %$I;{-LD  
　　固定资产-机器设备 Fixed assets - Plant and machinery %*U'@r(A  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]yu:i-SfP  
　　固定资产-运输设备 Fixed assets - Automobiles