[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 F9(jx#J~t  
　　现金 Cash in hand |oX9SUl  
　　银行存款 Cash in bank uINEq{yo  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 8/y8tMm]  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check $GQEdVSNo  
　　其他货币资金-银行汇票 Other monetary assets - bank draft !Htl e %  
　　其他货币资金-信用卡 Other monetary assets - credit cards vXSA_"0t  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit KV'3\`v@LY  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment 9"L!A,& '  
　　短期投资-股票投资 Investments - Short term - stocks cg_tJ^v rY  
　　短期投资-债券投资 Investments - Short term - bonds bP|-G CKM8  
　　短期投资-基金投资 Investments - Short term - funds q[Ey!h)xq  
　　短期投资-其他投资 Investments - Short term - others >}C:EnECy  
　　短期投资跌价准备 Provision for short-term investment Cv&>:k0V  
　　长期股权投资-股票投资 Long term equity investment - stocks hOs~/bM  
　　长期股权投资-其他股权投资 Long term equity investment - others . S;o#Zw*R  
　　长期债券投资-债券投资 Long term securities investemnt - bonds R!\._m?\h  
　　长期债券投资-其他债权投资 Long term securities investment - others 7C_U:x  
　　长期投资减值准备 Provision for long-term investment BvHI}=  
　　应收票据 Notes receivable nJ 1<8 p  
　　应收股利 Dividends receivable =%u=ma;  
　　应收利息 Interest receivable
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　　应收帐款 Trade debtors '~z`kah  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors l Dwq[ I]w  
　　预付帐款 Prepayment Wh"xt:  
　　应收补贴款 Allowance receivable C nD3%%  
　　其他应收款 Other debtors up~p_{x)Q  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v0;dk(  
　　其他流动资产 Other current assets
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　　物资采购 Purchase ymR AQVv  
　　原材料 Raw materials <iH"5DEe  
　　包装物 Packing materials qjf4G[]!  
　　低值易耗品 Low value consumbles yV6U<AP$3  
　　材料成本差异 Material cost difference -:Juxh  
　　自制半成品 Self-manufactured goods cA]PZ*]{BN  
　　库存商品 Finished goods "
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　　商品进销差价 Difference between purchase & sales of commodities `Cy;/95m  
　　委托加工物资 Consigned processiong material OKj\>3  
　　委托代销商品 Consignment-out xyXVWd[  
　　受托代销商品 Consignment-in EU Oa8Z  
　　分期收款发出商品 Goods on instalment sales mVK^gJ3  
　　存货跌价准备 Provision for obsolete stocks K!-iDaVI  
　　待摊费用 Prepaid expenses n
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　　待处理流动资产损益 Unsettled G/L on current assets +4D#Ht7  
　　待处理固定资产损益 Unsettled G/L on fixed assets ZKB27D_vg>  
　　委托贷款-本金 Consignment loan - principle g`"_+x'  
　　委托贷款-利息 Consignment loan - interest v
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　　委托贷款-减值准备 Consignment loan - provision >{0,dGm  
　　固定资产-房屋建筑物 Fixed assets - Buildings wNh\pWA  
　　固定资产-机器设备 Fixed assets - Plant and machinery Gq?>Bi;`  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7L]Y.7>  
　　固定资产-运输设备 Fixed assets - Automobiles