[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 u,RR|/@  
　　现金 Cash in hand ej91)3AO  
　　银行存款 Cash in bank R?{f:,3R  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities '/="bSF  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check H 48YX(HI  
　　其他货币资金-银行汇票 Other monetary assets - bank draft "m#17J_  
　　其他货币资金-信用卡 Other monetary assets - credit cards : ; z]:d  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit t=nZ1GZyM  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment @7HHi~1JK  
　　短期投资-股票投资 Investments - Short term - stocks '\B0#z3  
　　短期投资-债券投资 Investments - Short term - bonds "DO|B=EejP  
　　短期投资-基金投资 Investments - Short term - funds h"0)g:\  
　　短期投资-其他投资 Investments - Short term - others -7Bg5{FA  
　　短期投资跌价准备 Provision for short-term investment 1.0:   
　　长期股权投资-股票投资 Long term equity investment - stocks
WOg pDs  
　　长期股权投资-其他股权投资 Long term equity investment - others p!>5}f6  
　　长期债券投资-债券投资 Long term securities investemnt - bonds CdZ. T/x  
　　长期债券投资-其他债权投资 Long term securities investment - others b>h L*9  
　　长期投资减值准备 Provision for long-term investment Q~R%|Q{&  
　　应收票据 Notes receivable %1mIngW
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　　应收股利 Dividends receivable ^'%Q>FVb  
　　应收利息 Interest receivable E"%dO  
　　应收帐款 Trade debtors C'~Eq3  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^HhV?Iqg  
　　预付帐款 Prepayment _-|/$ jZ  
　　应收补贴款 Allowance receivable n'To:  
　　其他应收款 Other debtors ~4+ICC bH  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8]K+,0m6  
　　其他流动资产 Other current assets q2b>Z6!5  
　　物资采购 Purchase %i6/= 'u  
　　原材料 Raw materials B?%e-xV-  
　　包装物 Packing materials dVMduo  
　　低值易耗品 Low value consumbles WA6re
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　　材料成本差异 Material cost difference |.KB   
　　自制半成品 Self-manufactured goods =;"eZ  
　　库存商品 Finished goods a[VX)w_W{  
　　商品进销差价 Difference between purchase & sales of commodities IG.!M@_  
　　委托加工物资 Consigned processiong material ToK=`0#LNK  
　　委托代销商品 Consignment-out z"nMR_TTu  
　　受托代销商品 Consignment-in ."Kp6s`k  
　　分期收款发出商品 Goods on instalment sales DHg)]FQ/  
　　存货跌价准备 Provision for obsolete stocks 7@R^B=pb  
　　待摊费用 Prepaid expenses 00B,1Q HP  
　　待处理流动资产损益 Unsettled G/L on current assets w~C\ 5 i  
　　待处理固定资产损益 Unsettled G/L on fixed assets e:l7 w3?O  
　　委托贷款-本金 Consignment loan - principle )3f<0C>  
　　委托贷款-利息 Consignment loan - interest w5 #;Lm  
　　委托贷款-减值准备 Consignment loan - provision C{:U<q  
　　固定资产-房屋建筑物 Fixed assets - Buildings llN/  
　　固定资产-机器设备 Fixed assets - Plant and machinery D GL=\  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \9fJ)*-  
　　固定资产-运输设备 Fixed assets - Automobiles