[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 rwG CUo6Z  
　　现金 Cash in hand uvV;Mlo]  
　　银行存款 Cash in bank R W}"2  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 1f8GW  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check QCX8IIHG  
　　其他货币资金-银行汇票 Other monetary assets - bank draft GF5^\Rf  
　　其他货币资金-信用卡 Other monetary assets - credit cards ##EYH1P]  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit $pFo Rv  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment ]@0NO;bK>F  
　　短期投资-股票投资 Investments - Short term - stocks bf!M#QOk?  
　　短期投资-债券投资 Investments - Short term - bonds tX"Th'Qi  
　　短期投资-基金投资 Investments - Short term - funds 3l3'bw2  
　　短期投资-其他投资 Investments - Short term - others !}
r% u."  
　　短期投资跌价准备 Provision for short-term investment CJXg@\\/  
　　长期股权投资-股票投资 Long term equity investment - stocks ]f_6 '|5A  
　　长期股权投资-其他股权投资 Long term equity investment - others I<8sI%,s  
　　长期债券投资-债券投资 Long term securities investemnt - bonds 8G5m{XTS(  
　　长期债券投资-其他债权投资 Long term securities investment - others M>>qn_yq4  
　　长期投资减值准备 Provision for long-term investment K%X^n>O7C  
　　应收票据 Notes receivable Tp9-niW  
　　应收股利 Dividends receivable rn=m\Gv e  
　　应收利息 Interest receivable '8T=~R6  
　　应收帐款 Trade debtors d R]Q$CJ  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %0mMz.
f  
　　预付帐款 Prepayment n Ml%'[u  
　　应收补贴款 Allowance receivable dGFGr}&s  
　　其他应收款 Other debtors *L'>U
[Pl7  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &_gTD  
　　其他流动资产 Other current assets ZU9c 5/J  
　　物资采购 Purchase {nvLPUL  
　　原材料 Raw materials
!k/Pv\j/R  
　　包装物 Packing materials Eyh51IB.  
　　低值易耗品 Low value consumbles `QUy;%+  
　　材料成本差异 Material cost difference *s>BG1$<  
　　自制半成品 Self-manufactured goods k!KDWb  
　　库存商品 Finished goods {!K-E9_,S  
　　商品进销差价 Difference between purchase & sales of commodities -pE(_  
　　委托加工物资 Consigned processiong material V2<?ol  
　　委托代销商品 Consignment-out `St.+6^J  
　　受托代销商品 Consignment-in Ii^5\v|C  
　　分期收款发出商品 Goods on instalment sales F1Hh7 F  
　　存货跌价准备 Provision for obsolete stocks ,E$@=1)  
　　待摊费用 Prepaid expenses RJON90,J  
　　待处理流动资产损益 Unsettled G/L on current assets kee|42E  
　　待处理固定资产损益 Unsettled G/L on fixed assets ??i4z[0M  
　　委托贷款-本金 Consignment loan - principle ]Bm>-*@0N  
　　委托贷款-利息 Consignment loan - interest bC3 F  
　　委托贷款-减值准备 Consignment loan - provision 2*w:tT8 +X  
　　固定资产-房屋建筑物 Fixed assets - Buildings \J6hI\/4^  
　　固定资产-机器设备 Fixed assets - Plant and machinery H-xFiF  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6Kj'ZyVL  
　　固定资产-运输设备 Fixed assets - Automobiles