[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 N|EH`eu^i  
　　现金 Cash in hand RY2`v pv  
　　银行存款 Cash in bank 1a;Le8  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities <03@cs  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check _Pjo9z 9  
　　其他货币资金-银行汇票 Other monetary assets - bank draft b*LEoQSl0V  
　　其他货币资金-信用卡 Other monetary assets - credit cards oj /:  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit QKDY:1]  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment D642}VD  
　　短期投资-股票投资 Investments - Short term - stocks ()6)|A<^U  
　　短期投资-债券投资 Investments - Short term - bonds X 2hV)8Sk  
　　短期投资-基金投资 Investments - Short term - funds  O
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　　短期投资-其他投资 Investments - Short term - others .?UK`O2Q  
　　短期投资跌价准备 Provision for short-term investment DBYD>UA  
　　长期股权投资-股票投资 Long term equity investment - stocks 9JV(}v5[  
　　长期股权投资-其他股权投资 Long term equity investment - others #"&h'V  
　　长期债券投资-债券投资 Long term securities investemnt - bonds uvz}qH@j/Q  
　　长期债券投资-其他债权投资 Long term securities investment - others X[\b!<C
 
　　长期投资减值准备 Provision for long-term investment P
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　　应收票据 Notes receivable ))^rk6  
　　应收股利 Dividends receivable 4J Bm|Pf(  
　　应收利息 Interest receivable 8 !]$ljg  
　　应收帐款 Trade debtors
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qRT1Wre 3  
　　预付帐款 Prepayment 3U9]&7^  
　　应收补贴款 Allowance receivable B.vg2N
 
　　其他应收款 Other debtors !:P
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xWWfts1t  
　　其他流动资产 Other current assets O?/\hZ"&c  
　　物资采购 Purchase qMD6LWJ  
　　原材料 Raw materials Wu(6FQ`H  
　　包装物 Packing materials SV}
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　　低值易耗品 Low value consumbles n0q5| ES  
　　材料成本差异 Material cost difference p8o ~  
　　自制半成品 Self-manufactured goods {Hm0Q  
　　库存商品 Finished goods _IBIx\F  
　　商品进销差价 Difference between purchase & sales of commodities *xR;}%s\  
　　委托加工物资 Consigned processiong material [hSE^ m  
　　委托代销商品 Consignment-out a@$U?=\e  
　　受托代销商品 Consignment-in gq~>S1  
　　分期收款发出商品 Goods on instalment sales &;S.1tg  
　　存货跌价准备 Provision for obsolete stocks xZZW*d_b  
　　待摊费用 Prepaid expenses N>!RKf:ir  
　　待处理流动资产损益 Unsettled G/L on current assets >MZWm6M8  
　　待处理固定资产损益 Unsettled G/L on fixed assets /( % Q  
　　委托贷款-本金 Consignment loan - principle <ek_n;R  
　　委托贷款-利息 Consignment loan - interest aRPgo0,W1  
　　委托贷款-减值准备 Consignment loan - provision :M)B#@ c=  
　　固定资产-房屋建筑物 Fixed assets - Buildings Mk9'  
　　固定资产-机器设备 Fixed assets - Plant and machinery nQ2V  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *@[DG)N  
　　固定资产-运输设备 Fixed assets - Automobiles