[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 8Ug`2xS<_  
　　现金 Cash in hand P3u,)P&  
　　银行存款 Cash in bank 1}>uY  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities { kF"<W  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check A\S1{JrR  
　　其他货币资金-银行汇票 Other monetary assets - bank draft /'uFX,  
　　其他货币资金-信用卡 Other monetary assets - credit cards Qin;{8I0  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit * U#@M3g.  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment :4'Fq;%C  
　　短期投资-股票投资 Investments - Short term - stocks V/@?KC0B5  
　　短期投资-债券投资 Investments - Short term - bonds {24Y1ohK  
　　短期投资-基金投资 Investments - Short term - funds hJIF!eoI  
　　短期投资-其他投资 Investments - Short term - others 6*Y>Y&sea  
　　短期投资跌价准备 Provision for short-term investment ++ZtL\h{7  
　　长期股权投资-股票投资 Long term equity investment - stocks rh%-va9  
　　长期股权投资-其他股权投资 Long term equity investment - others 3.vQ~Fvl  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 2B<0|EGtzw  
　　长期债券投资-其他债权投资 Long term securities investment - others fNllF,8}  
　　长期投资减值准备 Provision for long-term investment M!nwcxB!  
　　应收票据 Notes receivable fj,]dQT  
　　应收股利 Dividends receivable D3i`ehh  
　　应收利息 Interest receivable eo~>|
0A*V  
　　应收帐款 Trade debtors ,*}5xpX  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _8;)J
  
　　预付帐款 Prepayment ctB(c`zcY  
　　应收补贴款 Allowance receivable n;+e(ob;;  
　　其他应收款 Other debtors u>U4w68  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WI+ 5x  
　　其他流动资产 Other current assets #FL\9RXy  
　　物资采购 Purchase HGJfj*JH  
　　原材料 Raw materials V`;$Ua;y  
　　包装物 Packing materials +&:?*(?Q  
　　低值易耗品 Low value consumbles (K>=!&tlp=  
　　材料成本差异 Material cost difference {#Vck\&  
　　自制半成品 Self-manufactured goods RXDPT  
　　库存商品 Finished goods 5|^{t00T~  
　　商品进销差价 Difference between purchase & sales of commodities $F,&7{^  
　　委托加工物资 Consigned processiong material Uq8=R)1<|d  
　　委托代销商品 Consignment-out /Wqx@#  
　　受托代销商品 Consignment-in n$S`NNO{]  
　　分期收款发出商品 Goods on instalment sales Q|+g= |%^  
　　存货跌价准备 Provision for obsolete stocks J|D$  
　　待摊费用 Prepaid expenses buv*qPO  
　　待处理流动资产损益 Unsettled G/L on current assets !;1$1xWK  
　　待处理固定资产损益 Unsettled G/L on fixed assets 14,Pf`5Sz  
　　委托贷款-本金 Consignment loan - principle _=\=oC  
　　委托贷款-利息 Consignment loan - interest ~.,h12  
　　委托贷款-减值准备 Consignment loan - provision N1Pm4joH%  
　　固定资产-房屋建筑物 Fixed assets - Buildings AHA4{Zu[  
　　固定资产-机器设备 Fixed assets - Plant and machinery <m|\#Jw_V  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QlFt:?7f  
　　固定资产-运输设备 Fixed assets - Automobiles