[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 ;6@sC[  
　　现金 Cash in hand =rymd3/  
　　银行存款 Cash in bank x8aOXN #w}  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities p2Khfl6-  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check
Muwlehuq  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 9mxg$P4  
　　其他货币资金-信用卡 Other monetary assets - credit cards 8XJi}YPQ  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit W=HvMD  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 0{vT`e '  
　　短期投资-股票投资 Investments - Short term - stocks 7c"Csq/]I  
　　短期投资-债券投资 Investments - Short term - bonds o2dO\$'  
　　短期投资-基金投资 Investments - Short term - funds dC,C[7\  
　　短期投资-其他投资 Investments - Short term - others NC
h-BinK@  
　　短期投资跌价准备 Provision for short-term investment (Y'cxwj%  
　　长期股权投资-股票投资 Long term equity investment - stocks (Yz[SK=U}  
　　长期股权投资-其他股权投资 Long term equity investment - others aX1b(h2  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ?j8!3NCl}  
　　长期债券投资-其他债权投资 Long term securities investment - others
%}(`?  
　　长期投资减值准备 Provision for long-term investment M(L6PyEa!Y  
　　应收票据 Notes receivable -i?gYF!G  
　　应收股利 Dividends receivable 56JQ h  
　　应收利息 Interest receivable c5%}* "z  
　　应收帐款 Trade debtors #OPEYJ;*9d  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {C&Uq#V  
　　预付帐款 Prepayment mhVLlbY|t  
　　应收补贴款 Allowance receivable ^mn!;nu  
　　其他应收款 Other debtors 46]BRL2 G  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
/ -v ;  
　　其他流动资产 Other current assets U',C-56z  
　　物资采购 Purchase `(H vD] l  
　　原材料 Raw materials =Rx4ZqTI|  
　　包装物 Packing materials 9287&+,0r  
　　低值易耗品 Low value consumbles |K_%]1*riC  
　　材料成本差异 Material cost difference i{m
!v6j:  
　　自制半成品 Self-manufactured goods 7f+@6jqD\)  
　　库存商品 Finished goods ^2}HF/  
　　商品进销差价 Difference between purchase & sales of commodities V?dwTc  
　　委托加工物资 Consigned processiong material 6!>p<p"Ns  
　　委托代销商品 Consignment-out rO>'QZ%  
　　受托代销商品 Consignment-in 7LU^Xm8  
　　分期收款发出商品 Goods on instalment sales "x R6~8  
　　存货跌价准备 Provision for obsolete stocks q83^?0WD  
　　待摊费用 Prepaid expenses =s!0EwDH3  
　　待处理流动资产损益 Unsettled G/L on current assets QL 8C !&=  
　　待处理固定资产损益 Unsettled G/L on fixed assets wxqX42v  
　　委托贷款-本金 Consignment loan - principle <= p>0L  
　　委托贷款-利息 Consignment loan - interest Ea S[W?u}  
　　委托贷款-减值准备 Consignment loan - provision F(n<:TvlK  
　　固定资产-房屋建筑物 Fixed assets - Buildings l6#Y}<tq  
　　固定资产-机器设备 Fixed assets - Plant and machinery rX)&U4#[m  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /i8OyRpSyk  
　　固定资产-运输设备 Fixed assets - Automobiles