[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 T[UN@^DP(  
　　现金 Cash in hand pZqq]mHK  
　　银行存款 Cash in bank 3z{?_;bR  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities s %j_H  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check P-yjN  
　　其他货币资金-银行汇票 Other monetary assets - bank draft uKUiV%p!  
　　其他货币资金-信用卡 Other monetary assets - credit cards Vt:~q{9*k  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit !Prg_6 `  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment &8Cu#^3   
　　短期投资-股票投资 Investments - Short term - stocks jCOIuw  
　　短期投资-债券投资 Investments - Short term - bonds 8]/bK5`  
　　短期投资-基金投资 Investments - Short term - funds Vc\MV0lr  
　　短期投资-其他投资 Investments - Short term - others K *LlW@  
　　短期投资跌价准备 Provision for short-term investment MyJ %`@+1  
　　长期股权投资-股票投资 Long term equity investment - stocks D9^h; 8  
　　长期股权投资-其他股权投资 Long term equity investment - others sBvzAVBL  
　　长期债券投资-债券投资 Long term securities investemnt - bonds r*2+xDoEi  
　　长期债券投资-其他债权投资 Long term securities investment - others g?goZPZB  
　　长期投资减值准备 Provision for long-term investment 6t[+pL\b  
　　应收票据 Notes receivable 5q3JI  
　　应收股利 Dividends receivable lb4Pcdj  
　　应收利息 Interest receivable h-q3U%R4}@  
　　应收帐款 Trade debtors S"NqM[W
 
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @E7DyU|  
　　预付帐款 Prepayment ayR-\mZ  
　　应收补贴款 Allowance receivable ^c"jH'#.L  
　　其他应收款 Other debtors riY~%9iV'  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors AG`L64B  
　　其他流动资产 Other current assets 4&<oFW\r  
　　物资采购 Purchase N{9v1 `B  
　　原材料 Raw materials `2("gUCm  
　　包装物 Packing materials Rr&h!YMb  
　　低值易耗品 Low value consumbles >E;uU[v)I  
　　材料成本差异 Material cost difference h7G"G"  
　　自制半成品 Self-manufactured goods #+Ir>GU  
　　库存商品 Finished goods z+0I#kM"1  
　　商品进销差价 Difference between purchase & sales of commodities sJL&:!}V>  
　　委托加工物资 Consigned processiong material :~"CuB/  
　　委托代销商品 Consignment-out !;q&NHco  
　　受托代销商品 Consignment-in h\fjBDU^  
　　分期收款发出商品 Goods on instalment sales FtP0krO(  
　　存货跌价准备 Provision for obsolete stocks D=j-!{zB  
　　待摊费用 Prepaid expenses x nsLf?>]  
　　待处理流动资产损益 Unsettled G/L on current assets 36}?dRw#p  
　　待处理固定资产损益 Unsettled G/L on fixed assets _hAcJ{Y  
　　委托贷款-本金 Consignment loan - principle Yb|
c\[ %  
　　委托贷款-利息 Consignment loan - interest aH)}/n  
　　委托贷款-减值准备 Consignment loan - provision :%tU'w  
　　固定资产-房屋建筑物 Fixed assets - Buildings [+2[`K c]  
　　固定资产-机器设备 Fixed assets - Plant and machinery wN_Vfb  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \ub7`01  
　　固定资产-运输设备 Fixed assets - Automobiles