[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 9.$k^|~  
　　现金 Cash in hand /*{s1Zcb  
　　银行存款 Cash in bank x AR9* <-  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities o8ADAU"  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check } Z}4_/E  
　　其他货币资金-银行汇票 Other monetary assets - bank draft rQPV@J]:  
　　其他货币资金-信用卡 Other monetary assets - credit cards 2=xjgK  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit wloQk(T<W  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment &p#.m"Oon  
　　短期投资-股票投资 Investments - Short term - stocks keWqL]  
　　短期投资-债券投资 Investments - Short term - bonds 8;]U:tv  
　　短期投资-基金投资 Investments - Short term - funds ojZvgF
 
　　短期投资-其他投资 Investments - Short term - others ( RCQbI  
　　短期投资跌价准备 Provision for short-term investment D>Dch0{H,:  
　　长期股权投资-股票投资 Long term equity investment - stocks ey>V^Fj  
　　长期股权投资-其他股权投资 Long term equity investment - others ?Dk&5d^d  
　　长期债券投资-债券投资 Long term securities investemnt - bonds b7h0V4w  
　　长期债券投资-其他债权投资 Long term securities investment - others t#6@~49  
　　长期投资减值准备 Provision for long-term investment $&iw(BIq  
　　应收票据 Notes receivable WfE,U=e*  
　　应收股利 Dividends receivable op|/_I$  
　　应收利息 Interest receivable c)OQ_3xOs  
　　应收帐款 Trade debtors 9.qjEe  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \sZ!F&a~  
　　预付帐款 Prepayment d'Z  
　　应收补贴款 Allowance receivable A~Ov(  
　　其他应收款 Other debtors 'm,3znX!c  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fB3W} dr  
　　其他流动资产 Other current assets UFy" hJchO  
　　物资采购 Purchase t LZ4<wc  
　　原材料 Raw materials qXJBLIG  
　　包装物 Packing materials PYp<eo\  
　　低值易耗品 Low value consumbles  @NS=  
　　材料成本差异 Material cost difference |+Fko8-  
　　自制半成品 Self-manufactured goods 3jB5F0
^r1  
　　库存商品 Finished goods ki[Yu+';}  
　　商品进销差价 Difference between purchase & sales of commodities Ec^x  
　　委托加工物资 Consigned processiong material {m/h3hjFa  
　　委托代销商品 Consignment-out MxO0#  
　　受托代销商品 Consignment-in 3-5X^!C  
　　分期收款发出商品 Goods on instalment sales `w J^   
　　存货跌价准备 Provision for obsolete stocks =)GhrWeVi4  
　　待摊费用 Prepaid expenses -mlBr63Bj  
　　待处理流动资产损益 Unsettled G/L on current assets 5g3D}F>OJ  
　　待处理固定资产损益 Unsettled G/L on fixed assets d)&}% 2ku  
　　委托贷款-本金 Consignment loan - principle n$fYgZKn  
　　委托贷款-利息 Consignment loan - interest -~-BQ!!(  
　　委托贷款-减值准备 Consignment loan - provision " E U[Lb  
　　固定资产-房屋建筑物 Fixed assets - Buildings nDvj*lZF  
　　固定资产-机器设备 Fixed assets - Plant and machinery prx)Cfv  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2}P?N  
　　固定资产-运输设备 Fixed assets - Automobiles