[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 N
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　　现金 Cash in hand YGNP53CU  
　　银行存款 Cash in bank $[ *w"iQ  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities wUJcmM;  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check G' 1'/  
　　其他货币资金-银行汇票 Other monetary assets - bank draft "\yT7?},  
　　其他货币资金-信用卡 Other monetary assets - credit cards R=\IEqqsi  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6ik$B  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment .T`%tJ-Em  
　　短期投资-股票投资 Investments - Short term - stocks <:CkgR$/{  
　　短期投资-债券投资 Investments - Short term - bonds 'V>-QD%1  
　　短期投资-基金投资 Investments - Short term - funds {P-):  
　　短期投资-其他投资 Investments - Short term - others |Y.?_lC  
　　短期投资跌价准备 Provision for short-term investment c &c@M$  
　　长期股权投资-股票投资 Long term equity investment - stocks %BQ`
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　　长期股权投资-其他股权投资 Long term equity investment - others Q,E o mt  
　　长期债券投资-债券投资 Long term securities investemnt - bonds \{NO?%s0p  
　　长期债券投资-其他债权投资 Long term securities investment - others v"0J&7!J  
　　长期投资减值准备 Provision for long-term investment K(|}dl:  
　　应收票据 Notes receivable lU]nd[x  
　　应收股利 Dividends receivable qxc[M8s  
　　应收利息 Interest receivable B#R|*g:x  
　　应收帐款 Trade debtors |uJ
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;9#KeA _  
　　预付帐款 Prepayment '5tCz9}Y  
　　应收补贴款 Allowance receivable
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　　其他应收款 Other debtors Dt1jW  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B< C&xDRZ0  
　　其他流动资产 Other current assets bI`g|v  
　　物资采购 Purchase B-mowmJ3dg  
　　原材料 Raw materials xyxy`qRA  
　　包装物 Packing materials  0+8e,  
　　低值易耗品 Low value consumbles #0<XNLM  
　　材料成本差异 Material cost difference 'c~4+o4co  
　　自制半成品 Self-manufactured goods 2&5K.Ui%  
　　库存商品 Finished goods HbIF^LeY|R  
　　商品进销差价 Difference between purchase & sales of commodities 6dY
MwMH  
　　委托加工物资 Consigned processiong material !`r$"}g  
　　委托代销商品 Consignment-out [-x7_=E#  
　　受托代销商品 Consignment-in Ts x>&WC  
　　分期收款发出商品 Goods on instalment sales 'hf8ZEW9'  
　　存货跌价准备 Provision for obsolete stocks Yr|4Fl~U  
　　待摊费用 Prepaid expenses J~- 4C)  
　　待处理流动资产损益 Unsettled G/L on current assets i-&yH  
　　待处理固定资产损益 Unsettled G/L on fixed assets 8b=_Y;   
　　委托贷款-本金 Consignment loan - principle *lb<$E]="!  
　　委托贷款-利息 Consignment loan - interest W_ZJ0GuE(  
　　委托贷款-减值准备 Consignment loan - provision {xB3S_,8  
　　固定资产-房屋建筑物 Fixed assets - Buildings 3gf1ownC  
　　固定资产-机器设备 Fixed assets - Plant and machinery p b,. r  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 13wE"-  
　　固定资产-运输设备 Fixed assets - Automobiles