[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 kOrZv,qFG[  
　　现金 Cash in hand wD}l$& +  
　　银行存款 Cash in bank Vi
$~-6n&  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities bTN
gjc  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check JPI3[.o  
　　其他货币资金-银行汇票 Other monetary assets - bank draft Jl8H|<g~/  
　　其他货币资金-信用卡 Other monetary assets - credit cards  RZ?jJm$  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Xh"n]TK  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment .[KrlfI  
　　短期投资-股票投资 Investments - Short term - stocks se2!N:|R!G  
　　短期投资-债券投资 Investments - Short term - bonds PcMD])Z{G  
　　短期投资-基金投资 Investments - Short term - funds r| wS<cA2  
　　短期投资-其他投资 Investments - Short term - others ij`w} V  
　　短期投资跌价准备 Provision for short-term investment dm0R[[7  
　　长期股权投资-股票投资 Long term equity investment - stocks u(.e8~s8  
　　长期股权投资-其他股权投资 Long term equity investment - others ,5p(T_V/  
　　长期债券投资-债券投资 Long term securities investemnt - bonds %g$o/A$  
　　长期债券投资-其他债权投资 Long term securities investment - others \A#41  
　　长期投资减值准备 Provision for long-term investment a 7V-C  
　　应收票据 Notes receivable 2DDtu[}  
　　应收股利 Dividends receivable @l5"nBs<_:  
　　应收利息 Interest receivable U[-o> W#  
　　应收帐款 Trade debtors =%K;X\NB  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors epe)a  
　　预付帐款 Prepayment ;%9|kU  
　　应收补贴款 Allowance receivable 9wUkh}s  
　　其他应收款 Other debtors r.&Vw|*>  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1~_{$5[X?  
　　其他流动资产 Other current assets a$OE0zn`  
　　物资采购 Purchase a(X@Q8l:  
　　原材料 Raw materials z (wc0I  
　　包装物 Packing materials `:K
Y\  
　　低值易耗品 Low value consumbles UYJZYP%r  
　　材料成本差异 Material cost difference wH&!W~M  
　　自制半成品 Self-manufactured goods 2 c{34:  
　　库存商品 Finished goods ,AFu C<  
　　商品进销差价 Difference between purchase & sales of commodities g}{aZ$sta  
　　委托加工物资 Consigned processiong material :J@gmY:C  
　　委托代销商品 Consignment-out 1N-\j0au  
　　受托代销商品 Consignment-in nPl?K
:(  
　　分期收款发出商品 Goods on instalment sales C`9+6T  
　　存货跌价准备 Provision for obsolete stocks `p-cSxR_  
　　待摊费用 Prepaid expenses %)W2H^  
　　待处理流动资产损益 Unsettled G/L on current assets '[:D$q;  
　　待处理固定资产损益 Unsettled G/L on fixed assets n5NsmVW\x  
　　委托贷款-本金 Consignment loan - principle D?_Zl;bQ'^  
　　委托贷款-利息 Consignment loan - interest F^BS/Yag  
　　委托贷款-减值准备 Consignment loan - provision &%DY\*  
　　固定资产-房屋建筑物 Fixed assets - Buildings "Ac-tzhE  
　　固定资产-机器设备 Fixed assets - Plant and machinery 7(8;to6(  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5c0 ZRV#  
　　固定资产-运输设备 Fixed assets - Automobiles