[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 g{0a]'ph  
　　现金 Cash in hand KWwEK]  
　　银行存款 Cash in bank 5qZe
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities xv|?;Zf6w  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 84(NylZ  
　　其他货币资金-银行汇票 Other monetary assets - bank draft pK/r{/>r  
　　其他货币资金-信用卡 Other monetary assets - credit cards R.nAD{>h*  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit %%d3M->C}  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment #_oN.1u57  
　　短期投资-股票投资 Investments - Short term - stocks ZbBz@1O  
　　短期投资-债券投资 Investments - Short term - bonds v0psth?qV  
　　短期投资-基金投资 Investments - Short term - funds }XHB7,  
　　短期投资-其他投资 Investments - Short term - others [\|`C4@3a  
　　短期投资跌价准备 Provision for short-term investment DAYR=s  
　　长期股权投资-股票投资 Long term equity investment - stocks Wgp}v93  
　　长期股权投资-其他股权投资 Long term equity investment - others n[|*[II  
　　长期债券投资-债券投资 Long term securities investemnt - bonds +r8:t5:/I  
　　长期债券投资-其他债权投资 Long term securities investment - others Y 1v9sMN,  
　　长期投资减值准备 Provision for long-term investment \_GG 6  
　　应收票据 Notes receivable EL/~c*a/  
　　应收股利 Dividends receivable ?x
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　　应收利息 Interest receivable ~O|g~H5;  
　　应收帐款 Trade debtors zo h%^8?o  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors  al#BfcZW  
　　预付帐款 Prepayment
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　　应收补贴款 Allowance receivable wAt|'w P :  
　　其他应收款 Other debtors GhlbYa  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vMD %.tk  
　　其他流动资产 Other current assets [2~^~K  
　　物资采购 Purchase v*Dz4K#  
　　原材料 Raw materials
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　　包装物 Packing materials 0Wd2Z-I  
　　低值易耗品 Low value consumbles z?Hi u6c-  
　　材料成本差异 Material cost difference N+0[p@0  
　　自制半成品 Self-manufactured goods /J@<e{&t~  
　　库存商品 Finished goods Sm7O%V8{p  
　　商品进销差价 Difference between purchase & sales of commodities u4eA++eT  
　　委托加工物资 Consigned processiong material G+5_I"`W  
　　委托代销商品 Consignment-out 8D]&wBR:  
　　受托代销商品 Consignment-in )s-[d_g  
　　分期收款发出商品 Goods on instalment sales  ,>C`|  
　　存货跌价准备 Provision for obsolete stocks r$Gz  
　　待摊费用 Prepaid expenses ^Kbq.4  
　　待处理流动资产损益 Unsettled G/L on current assets |XGj97#M  
　　待处理固定资产损益 Unsettled G/L on fixed assets 4DwQ7KX  
　　委托贷款-本金 Consignment loan - principle '}$]V>/  
　　委托贷款-利息 Consignment loan - interest 4`X]$.  
　　委托贷款-减值准备 Consignment loan - provision Qq7%{`<}  
　　固定资产-房屋建筑物 Fixed assets - Buildings ;#)vw;XR  
　　固定资产-机器设备 Fixed assets - Plant and machinery . .5s2  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P* Z1Rs_  
　　固定资产-运输设备 Fixed assets - Automobiles