[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 Iq76JJuCb  
　　现金 Cash in hand ySfot`LQ  
　　银行存款 Cash in bank *u?QO 4>  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities %kS4v,
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check sj;n1t}$S  
　　其他货币资金-银行汇票 Other monetary assets - bank draft )K=%s%3h<  
　　其他货币资金-信用卡 Other monetary assets - credit cards -?jI{].:8  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit &U_YDUQ'L  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Ry$zF~[  
　　短期投资-股票投资 Investments - Short term - stocks SJseP_-  
　　短期投资-债券投资 Investments - Short term - bonds *En29N#a{  
　　短期投资-基金投资 Investments - Short term - funds ^M:Y$9r_s  
　　短期投资-其他投资 Investments - Short term - others i~};5j(  
　　短期投资跌价准备 Provision for short-term investment 4tQ~Z6Jn;  
　　长期股权投资-股票投资 Long term equity investment - stocks IE)$.%q;)  
　　长期股权投资-其他股权投资 Long term equity investment - others E{LLxGAEZ  
　　长期债券投资-债券投资 Long term securities investemnt - bonds fX ^hO+f
 
　　长期债券投资-其他债权投资 Long term securities investment - others 5%qq#;[n  
　　长期投资减值准备 Provision for long-term investment L|?$F*bs  
　　应收票据 Notes receivable u-8b,$@Z>'  
　　应收股利 Dividends receivable q=EHB5!q  
　　应收利息 Interest receivable Aof)WKo  
　　应收帐款 Trade debtors 3"*tP+H  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t2L}  
　　预付帐款 Prepayment ?%|w?Fdx-  
　　应收补贴款 Allowance receivable @r.w+E=  
　　其他应收款 Other debtors (6y[,lYH  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :V9%R~h/  
　　其他流动资产 Other current assets KF4D)NM|  
　　物资采购 Purchase H^VNw1.   
　　原材料 Raw materials P{bRRn4Z  
　　包装物 Packing materials 6`c5\G+  
　　低值易耗品 Low value consumbles |)Q#U$ m  
　　材料成本差异 Material cost difference Oc6_x46S4  
　　自制半成品 Self-manufactured goods
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　　库存商品 Finished goods ?Iin/<y  
　　商品进销差价 Difference between purchase & sales of commodities 1Fg*--8[r  
　　委托加工物资 Consigned processiong material NsPAWI|4  
　　委托代销商品 Consignment-out Q!91uNL  
　　受托代销商品 Consignment-in Jw4#u5$$Z  
　　分期收款发出商品 Goods on instalment sales ~nVO%IxM4J  
　　存货跌价准备 Provision for obsolete stocks 5 O't-'  
　　待摊费用 Prepaid expenses !J6;F}Pd/  
　　待处理流动资产损益 Unsettled G/L on current assets 5[[ mS  
　　待处理固定资产损益 Unsettled G/L on fixed assets &H4Y`xV^=  
　　委托贷款-本金 Consignment loan - principle @#j?Z7E|  
　　委托贷款-利息 Consignment loan - interest H|.cD)&eYy  
　　委托贷款-减值准备 Consignment loan - provision {4y#+[  
　　固定资产-房屋建筑物 Fixed assets - Buildings PM?F;mj  
　　固定资产-机器设备 Fixed assets - Plant and machinery 18HmS>Qo  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures n@JZ2K4  
　　固定资产-运输设备 Fixed assets - Automobiles