[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 5GsmBf$RUb  
　　现金 Cash in hand 7+jxf[(XQ  
　　银行存款 Cash in bank |L<J
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities EmN VQ1w  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check I,?NYIG"(  
　　其他货币资金-银行汇票 Other monetary assets - bank draft _H
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　　其他货币资金-信用卡 Other monetary assets - credit cards !nmZ"n|}p  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit k6tCfq;  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment @cDB 7w\  
　　短期投资-股票投资 Investments - Short term - stocks D;,p?]mgO~  
　　短期投资-债券投资 Investments - Short term - bonds ,1-%C)  
　　短期投资-基金投资 Investments - Short term - funds QQJGqM3a2  
　　短期投资-其他投资 Investments - Short term - others (}A$4?  
　　短期投资跌价准备 Provision for short-term investment vt EfH  
　　长期股权投资-股票投资 Long term equity investment - stocks JX59n%$@  
　　长期股权投资-其他股权投资 Long term equity investment - others d^v#x[1msZ  
　　长期债券投资-债券投资 Long term securities investemnt - bonds oC&}lp)q
 
　　长期债券投资-其他债权投资 Long term securities investment - others ;z:Rj}l  
　　长期投资减值准备 Provision for long-term investment 1c$pz:$vX  
　　应收票据 Notes receivable %'2P4(  
　　应收股利 Dividends receivable lu#a.41  
　　应收利息 Interest receivable t^#1=n K  
　　应收帐款 Trade debtors 9ihg[k  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {j wv+6]U  
　　预付帐款 Prepayment $(1t~u<17  
　　应收补贴款 Allowance receivable a *M|_&MH*  
　　其他应收款 Other debtors m$8siF{<q  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *DJsY/9d}'  
　　其他流动资产 Other current assets zteu{0  
　　物资采购 Purchase Wv4$Lgr  
　　原材料 Raw materials 7[Us.V@  
　　包装物 Packing materials i\xs!QU  
　　低值易耗品 Low value consumbles rZUTBLZ`j  
　　材料成本差异 Material cost difference e~vO
 
　　自制半成品 Self-manufactured goods g@H<Q('fJ  
　　库存商品 Finished goods !)M}(I}  
　　商品进销差价 Difference between purchase & sales of commodities !'$*Z(  
　　委托加工物资 Consigned processiong material _S_,rTf&  
　　委托代销商品 Consignment-out a~2Jf @I3  
　　受托代销商品 Consignment-in HNZ$CaJh  
　　分期收款发出商品 Goods on instalment sales S^s-m
d>  
　　存货跌价准备 Provision for obsolete stocks !}=eXDn;A_  
　　待摊费用 Prepaid expenses tQ}GTqk  
　　待处理流动资产损益 Unsettled G/L on current assets eF3NyL(A  
　　待处理固定资产损益 Unsettled G/L on fixed assets w,1N ;R&  
　　委托贷款-本金 Consignment loan - principle !.h{/37
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　　委托贷款-利息 Consignment loan - interest ra~=i|s  
　　委托贷款-减值准备 Consignment loan - provision C|y^{4|R  
　　固定资产-房屋建筑物 Fixed assets - Buildings _a&gbS Qv  
　　固定资产-机器设备 Fixed assets - Plant and machinery J.iz%8  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FBE|pG7  
　　固定资产-运输设备 Fixed assets - Automobiles