[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 da*9(!OV  
　　现金 Cash in hand p[YWSjf  
　　银行存款 Cash in bank :$"7-a%f  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities k]I*:'178  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check Mr6E/7g%  
　　其他货币资金-银行汇票 Other monetary assets - bank draft s!h5hwBY  
　　其他货币资金-信用卡 Other monetary assets - credit cards - 8syjKTg  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit B5Va%?Wg?H  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment f]}}yBte`  
　　短期投资-股票投资 Investments - Short term - stocks 9YSVK\2$  
　　短期投资-债券投资 Investments - Short term - bonds umDtp\  
　　短期投资-基金投资 Investments - Short term - funds 7b.U!Ju  
　　短期投资-其他投资 Investments - Short term - others Ea`OT+#h(*  
　　短期投资跌价准备 Provision for short-term investment *5wv%-  
　　长期股权投资-股票投资 Long term equity investment - stocks ci7~KewJ*  
　　长期股权投资-其他股权投资 Long term equity investment - others 6=>7M b$  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 6H;kJHn  
　　长期债券投资-其他债权投资 Long term securities investment - others LrM}?9'  
　　长期投资减值准备 Provision for long-term investment ~yN(-I1P  
　　应收票据 Notes receivable Dy
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　　应收股利 Dividends receivable yQS04Bl]  
　　应收利息 Interest receivable , ;'SVe%  
　　应收帐款 Trade debtors GUCM4jVT^  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p#b{xK  
　　预付帐款 Prepayment SY6r 8RK  
　　应收补贴款 Allowance receivable @+0V& jc  
　　其他应收款 Other debtors zjo
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors S 1ibw\'  
　　其他流动资产 Other current assets $f(agG]  
　　物资采购 Purchase t/Z!O z6ZE  
　　原材料 Raw materials pSrsp r  
　　包装物 Packing materials &9h  
　　低值易耗品 Low value consumbles Ao!=um5D J  
　　材料成本差异 Material cost difference ^%zNa6BL  
　　自制半成品 Self-manufactured goods NhtEW0xCr  
　　库存商品 Finished goods Ij$)RSPtH  
　　商品进销差价 Difference between purchase & sales of commodities Q}z{AZ  
　　委托加工物资 Consigned processiong material QAXYrRu  
　　委托代销商品 Consignment-out !>|`ly$6  
　　受托代销商品 Consignment-in ZX]
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　　分期收款发出商品 Goods on instalment sales ;7 "Y?*{  
　　存货跌价准备 Provision for obsolete stocks -t b;igv  
　　待摊费用 Prepaid expenses q/J3cXa{K  
　　待处理流动资产损益 Unsettled G/L on current assets q5gP~*?  
　　待处理固定资产损益 Unsettled G/L on fixed assets lDU#7\5.  
　　委托贷款-本金 Consignment loan - principle %9YA^ri  
　　委托贷款-利息 Consignment loan - interest ]84YvpfW  
　　委托贷款-减值准备 Consignment loan - provision d:3= 1x  
　　固定资产-房屋建筑物 Fixed assets - Buildings DD6'M U4  
　　固定资产-机器设备 Fixed assets - Plant and machinery (o{)>D  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c.6QhE  
　　固定资产-运输设备 Fixed assets - Automobiles