[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 _ElA\L4g%  
　　现金 Cash in hand ZUE?19GA  
　　银行存款 Cash in bank %\xwu(|kN  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 5|zISK%zHS  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check &gIDcZ  
　　其他货币资金-银行汇票 Other monetary assets - bank draft NUiNn 7C  
　　其他货币资金-信用卡 Other monetary assets - credit cards };m.Y>=)K  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit \dpsyc  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 6fxf|R\  
　　短期投资-股票投资 Investments - Short term - stocks tF> ?]  
　　短期投资-债券投资 Investments - Short term - bonds :

{pJ  
　　短期投资-基金投资 Investments - Short term - funds 'MEO?]Tf.^  
　　短期投资-其他投资 Investments - Short term - others /*B^@G|]'  
　　短期投资跌价准备 Provision for short-term investment xv! QO  
　　长期股权投资-股票投资 Long term equity investment - stocks xHN"7j}h  
　　长期股权投资-其他股权投资 Long term equity investment - others G[U'-a}I  
　　长期债券投资-债券投资 Long term securities investemnt - bonds i,G )kt'H  
　　长期债券投资-其他债权投资 Long term securities investment - others gwFHp.mE  
　　长期投资减值准备 Provision for long-term investment Q<]~>cd^  
　　应收票据 Notes receivable  gB\ a  
　　应收股利 Dividends receivable q#W7.8 Z@  
　　应收利息 Interest receivable Rb_HD  
　　应收帐款 Trade debtors "DV.%7*^  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 2b|vb}|t{  
　　预付帐款 Prepayment >>^c_0"O  
　　应收补贴款 Allowance receivable w V56LW  
　　其他应收款 Other debtors ]]%C\Ryy}  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors , PN?_N  
　　其他流动资产 Other current assets mg >oB/,'Z  
　　物资采购 Purchase ?Cu#(  
　　原材料 Raw materials 2 H^9Qd  
　　包装物 Packing materials ,u]kZ]  
　　低值易耗品 Low value consumbles j1d #\  
　　材料成本差异 Material cost difference d\Dxmb]o  
　　自制半成品 Self-manufactured goods U7x}p^B9\N  
　　库存商品 Finished goods
U?|s/
U  
　　商品进销差价 Difference between purchase & sales of commodities >Ckb9A  
　　委托加工物资 Consigned processiong material kf5921
(P  
　　委托代销商品 Consignment-out Ii|<:BW  
　　受托代销商品 Consignment-in pm)A*][s  
　　分期收款发出商品 Goods on instalment sales OgfQGGc  
　　存货跌价准备 Provision for obsolete stocks yY_]YeeR  
　　待摊费用 Prepaid expenses QT%&vq  
　　待处理流动资产损益 Unsettled G/L on current assets RI*Q-n{  
　　待处理固定资产损益 Unsettled G/L on fixed assets 9,,v0tE  
　　委托贷款-本金 Consignment loan - principle 7%w4?Nv3I  
　　委托贷款-利息 Consignment loan - interest >656if O  
　　委托贷款-减值准备 Consignment loan - provision ;utjW1y  
　　固定资产-房屋建筑物 Fixed assets - Buildings U}Hmzb  
　　固定资产-机器设备 Fixed assets - Plant and machinery Q_uv.\*z_  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,hOJe=u46  
　　固定资产-运输设备 Fixed assets - Automobiles