[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 {w8 NN-n  
　　现金 Cash in hand )OLq_':^@  
　　银行存款 Cash in bank e.*%K!(  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities nZ_v/?O  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ~-#yOu ,w  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 2o9$4{}rG  
　　其他货币资金-信用卡 Other monetary assets - credit cards 0}:2Q#  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit { K_kPgKS  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment Cv*x2KF G  
　　短期投资-股票投资 Investments - Short term - stocks ZZj~GQL(S  
　　短期投资-债券投资 Investments - Short term - bonds ?hR7<02  
　　短期投资-基金投资 Investments - Short term - funds Lqp8yVO  
　　短期投资-其他投资 Investments - Short term - others M^7MU}5w  
　　短期投资跌价准备 Provision for short-term investment i`0v#P  
　　长期股权投资-股票投资 Long term equity investment - stocks k;EPpr-{  
　　长期股权投资-其他股权投资 Long term equity investment - others bC^(U`y32  
　　长期债券投资-债券投资 Long term securities investemnt - bonds WA$>pG5
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　　长期债券投资-其他债权投资 Long term securities investment - others ';G1A  
　　长期投资减值准备 Provision for long-term investment a6h>=uT [  
　　应收票据 Notes receivable kip`Myw+  
　　应收股利 Dividends receivable 6ATtW+sN]  
　　应收利息 Interest receivable bpkwn<7
-  
　　应收帐款 Trade debtors yfDAk46->6  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |T4kqW{  
　　预付帐款 Prepayment Nk;iiz+_p  
　　应收补贴款 Allowance receivable ;oNhE B:F  
　　其他应收款 Other debtors 8*SP~q  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m,R Dr  
　　其他流动资产 Other current assets IhiGP {  
　　物资采购 Purchase E"|4Y(G  
　　原材料 Raw materials ,zQOZ'^  
　　包装物 Packing materials o3Vn<Z$/Cl  
　　低值易耗品 Low value consumbles \#rO!z d  
　　材料成本差异 Material cost difference 5 #]4YI;  
　　自制半成品 Self-manufactured goods DOQc"+  
　　库存商品 Finished goods 2`a q**}  
　　商品进销差价 Difference between purchase & sales of commodities >m'x8xB=  
　　委托加工物资 Consigned processiong material O3N_\B:  
　　委托代销商品 Consignment-out Y=*P 8pg  
　　受托代销商品 Consignment-in }Z`(aDH  
　　分期收款发出商品 Goods on instalment sales O%f8I'u$
 
　　存货跌价准备 Provision for obsolete stocks d vOJW".  
　　待摊费用 Prepaid expenses Y e+Ay  
　　待处理流动资产损益 Unsettled G/L on current assets #g5^SR|qE  
　　待处理固定资产损益 Unsettled G/L on fixed assets )B!d, HKt;  
　　委托贷款-本金 Consignment loan - principle W"Jn(:&  
　　委托贷款-利息 Consignment loan - interest #Y
93y\  
　　委托贷款-减值准备 Consignment loan - provision {C
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　　固定资产-房屋建筑物 Fixed assets - Buildings *zWWmxcJa  
　　固定资产-机器设备 Fixed assets - Plant and machinery S:8OQI  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3_`szl-  
　　固定资产-运输设备 Fixed assets - Automobiles